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Deadline for taxes 2. Deadline for taxes   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Deadline for taxes This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Deadline for taxes You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Deadline for taxes Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Deadline for taxes If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Deadline for taxes If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Deadline for taxes For information on when the penalty applies, see chapter 4. Deadline for taxes It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. Deadline for taxes Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. Deadline for taxes Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. Deadline for taxes Worksheets. Deadline for taxes   You may need to use several of the blank worksheets included in this chapter. Deadline for taxes See Worksheets for Chapter 2, later, to locate what you need. Deadline for taxes Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. Deadline for taxes To do this, file a new Form W-4 with your employer. Deadline for taxes See chapter 1. Deadline for taxes Estimated tax not required. Deadline for taxes   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Deadline for taxes You had no tax liability for 2013. Deadline for taxes You were a U. Deadline for taxes S. Deadline for taxes citizen or resident alien for the whole year. Deadline for taxes Your 2013 tax year covered a 12-month period. Deadline for taxes   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. Deadline for taxes Please click here for the text description of the image. Deadline for taxes Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. Deadline for taxes You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. Deadline for taxes General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. Deadline for taxes You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Deadline for taxes You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Deadline for taxes Your 2013 tax return must cover all 12 months. Deadline for taxes Note. Deadline for taxes The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. Deadline for taxes See Special Rules , later. Deadline for taxes If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. Deadline for taxes Figure 2-A takes you through the general rule. Deadline for taxes You may find this helpful in determining if you must pay estimated tax. Deadline for taxes If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. Deadline for taxes Example 1. Deadline for taxes Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. Deadline for taxes She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. Deadline for taxes Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). Deadline for taxes Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. Deadline for taxes 50). Deadline for taxes Jane does not need to pay estimated tax. Deadline for taxes Example 2. Deadline for taxes The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. Deadline for taxes Because that is less than $9,913. Deadline for taxes 50, her answer to box 2a is NO. Deadline for taxes Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). Deadline for taxes Jane must increase her withholding or pay estimated tax for 2014. Deadline for taxes Example 3. Deadline for taxes The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. Deadline for taxes Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. Deadline for taxes Jane does not need to pay estimated tax for 2014. Deadline for taxes Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Deadline for taxes You and your spouse can make joint estimated tax payments even if you are not living together. Deadline for taxes However, you and your spouse cannot make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). Deadline for taxes See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. Deadline for taxes These individuals can take credit only for the estimated tax payments that he or she made. Deadline for taxes If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. Deadline for taxes Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Deadline for taxes 2013 separate returns and 2014 joint return. Deadline for taxes   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Deadline for taxes You filed a separate return if you filed as single, head of household, or married filing separately. Deadline for taxes 2013 joint return and 2014 separate returns. Deadline for taxes   If you plan to file a separate return for 2014, but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Deadline for taxes You file a separate return if you file as single, head of household, or married filing separately. Deadline for taxes   To figure your share of the tax on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status for 2014. Deadline for taxes Then multiply the tax on the joint return by the following fraction. Deadline for taxes      The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Deadline for taxes Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Deadline for taxes Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Deadline for taxes For 2014, they plan to file married filing separately. Deadline for taxes Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. Deadline for taxes 6% Joe's share of tax on joint return  ($6,386 × 87. Deadline for taxes 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. Deadline for taxes Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. Deadline for taxes Gross income. Deadline for taxes   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Deadline for taxes To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. Deadline for taxes Joint returns. Deadline for taxes   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. Deadline for taxes Gross income from farming. Deadline for taxes   This is income from cultivating the soil or raising agricultural commodities. Deadline for taxes It includes the following amounts. Deadline for taxes Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Deadline for taxes Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Deadline for taxes Crop shares for the use of your land. Deadline for taxes Gains from sales of draft, breeding, dairy, or sporting livestock. Deadline for taxes   For 2013, gross income from farming is the total of the following amounts. Deadline for taxes Schedule F (Form 1040), Profit or Loss From Farming, line 9. Deadline for taxes Form 4835, Farm Rental Income and Expenses, line 7. Deadline for taxes Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Deadline for taxes Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. Deadline for taxes   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. Deadline for taxes Gross income from fishing. Deadline for taxes   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. Deadline for taxes   Gross income from fishing includes the following amounts. Deadline for taxes Schedule C (Form 1040), Profit or Loss From Business. Deadline for taxes Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. Deadline for taxes Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). Deadline for taxes Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. Deadline for taxes Income for services normally performed in connection with fishing. Deadline for taxes Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. Deadline for taxes Higher Income Taxpayers If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule , earlier. Deadline for taxes For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Deadline for taxes Note. Deadline for taxes This rule does not apply to farmers and fishermen. Deadline for taxes Aliens Resident and nonresident aliens also may have to pay estimated tax. Deadline for taxes Resident aliens should follow the rules in this publication, unless noted otherwise. Deadline for taxes Nonresident aliens should get Form 1040-ES (NR), U. Deadline for taxes S. Deadline for taxes Estimated Tax for Nonresident Alien Individuals. Deadline for taxes You are an alien if you are not a citizen or national of the United States. Deadline for taxes You are a resident alien if you either have a green card or meet the substantial presence test. Deadline for taxes For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. Deadline for taxes Estates and Trusts Estates and trusts also must pay estimated tax. Deadline for taxes However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. Deadline for taxes Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. Deadline for taxes How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. Deadline for taxes When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Deadline for taxes Use your 2013 federal tax return as a guide. Deadline for taxes You can use Form 1040-ES to figure your estimated tax. Deadline for taxes Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. Deadline for taxes You must make adjustments both for changes in your own situation and for recent changes in the tax law. Deadline for taxes Some of these changes are discussed under What's New for 2014 , earlier. Deadline for taxes For information about these and other changes in the law, visit the IRS website at IRS. Deadline for taxes gov. Deadline for taxes The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. Deadline for taxes Keep the worksheet for your records. Deadline for taxes 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. Deadline for taxes You can also find a copy of the worksheet in the Instructions for Form 1040-ES. Deadline for taxes Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. Deadline for taxes Total income. Deadline for taxes   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. Deadline for taxes However, do not include income that is tax exempt. Deadline for taxes   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. Deadline for taxes Social security and railroad retirement benefits. Deadline for taxes If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. Deadline for taxes Adjustments to income. Deadline for taxes   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. Deadline for taxes Self-employed. Deadline for taxes If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. Deadline for taxes Include the amount from Worksheet 2-3 in your expected adjustments to income. Deadline for taxes If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. Deadline for taxes Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). Deadline for taxes Itemized deductions—line 2. Deadline for taxes   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. Deadline for taxes   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). Deadline for taxes    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. Deadline for taxes Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-5 to figure the amount to enter on line 2. Deadline for taxes Standard deduction—line 2. Deadline for taxes   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. Deadline for taxes Use Worksheet 2-4 to figure your standard deduction. Deadline for taxes No standard deduction. Deadline for taxes   The standard deduction for some individuals is zero. Deadline for taxes Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. Deadline for taxes Exemptions—line 4. Deadline for taxes   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. Deadline for taxes If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. Deadline for taxes This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. Deadline for taxes    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. Deadline for taxes Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-6 to figure the amount to enter on line 4. Deadline for taxes Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. Deadline for taxes Most people will have entries for only a few of these steps. Deadline for taxes However, you should check every step to be sure you do not overlook anything. Deadline for taxes Step 1. Deadline for taxes   Figure your expected income tax (line 6). Deadline for taxes Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. Deadline for taxes   However, see below for situations where you must use a different method to compute your estimated tax. Deadline for taxes Tax on child's investment income. Deadline for taxes   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Deadline for taxes Children under age 18 at the end of 2014. Deadline for taxes The following children if their earned income is not more than half their support. Deadline for taxes Children age 18 at the end of 2014. Deadline for taxes Children who are full-time students over age 18 and under age 24 at the end of 2014. Deadline for taxes See Publication 929, Tax Rules for Children and Dependents. Deadline for taxes Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. Deadline for taxes Tax on net capital gain. Deadline for taxes   The regular income tax rates for individuals do not apply to a net capital gain. Deadline for taxes Instead, your net capital gain is taxed at a lower maximum rate. Deadline for taxes   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Deadline for taxes Tax on capital gain and qualified dividends. Deadline for taxes If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. Deadline for taxes Note. Deadline for taxes For 2014, your capital gains and dividends rate will depend on your income. Deadline for taxes Tax if excluding foreign earned income or excluding or deducting foreign housing. Deadline for taxes If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. Deadline for taxes Step 2. Deadline for taxes   Total your expected taxes (line 8). Deadline for taxes Include on line 8 the sum of the following. Deadline for taxes Your tax on line 6. Deadline for taxes Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. Deadline for taxes Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. Deadline for taxes Any recapture of education credits. Deadline for taxes Step 3. Deadline for taxes   Subtract your expected credits (line 9). Deadline for taxes If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. Deadline for taxes If you filed Form 1040A, your total credits for 2013 were on line 34. Deadline for taxes   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. Deadline for taxes Step 4. Deadline for taxes   Add your expected self-employment tax (line 11). Deadline for taxes You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). Deadline for taxes Step 5. Deadline for taxes   Add your expected other taxes (line 12). Deadline for taxes   Other taxes include the following. Deadline for taxes Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Deadline for taxes Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Deadline for taxes Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). Deadline for taxes But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Deadline for taxes Repayment of the first-time homebuyer credit. Deadline for taxes See Form 5405. Deadline for taxes Additional Medicare Tax. Deadline for taxes A 0. Deadline for taxes 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Deadline for taxes Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Deadline for taxes A self-employment loss should not be considered for purposes of this tax. Deadline for taxes RRTA compensation should be separately compared to the threshold. Deadline for taxes Your employer is responsible for withholding the 0. Deadline for taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. Deadline for taxes You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Deadline for taxes For more information on Additional Medicare Tax, go to IRS. Deadline for taxes gov and enter “Additional Medicare Tax” in the search box. Deadline for taxes Net Investment Income Tax (NIIT). Deadline for taxes The NIIT is 3. Deadline for taxes 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. Deadline for taxes Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Deadline for taxes gov and enter “Net Investment Income Tax” in the search box. Deadline for taxes Step 6. Deadline for taxes   Subtract your refundable credit (line 13b). Deadline for taxes   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. Deadline for taxes   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). Deadline for taxes Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. Deadline for taxes General rule. Deadline for taxes   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. Deadline for taxes Your 2013 tax return must cover all 12 months. Deadline for taxes Special rules. Deadline for taxes   There are special rules for higher income taxpayers and for farmers and fishermen. Deadline for taxes Higher income taxpayers. Deadline for taxes   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Deadline for taxes This rule does not apply to farmers and fishermen. Deadline for taxes For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Deadline for taxes Example. Deadline for taxes   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. Deadline for taxes His 2013 AGI was $180,000. Deadline for taxes Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. Deadline for taxes He determines that 90% of his expected tax for 2014 is $64,128 (. Deadline for taxes 90 × $71,253). Deadline for taxes Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. Deadline for taxes 10 x $42,581). Deadline for taxes Finally, he determines that his required annual payment is $46,839, the smaller of the two. Deadline for taxes Farmers and fishermen. Deadline for taxes   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. Deadline for taxes 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. Deadline for taxes (Your 2013 tax return must cover all 12 months. Deadline for taxes )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. Deadline for taxes Total tax for 2013—line 14b. Deadline for taxes   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. Deadline for taxes Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Deadline for taxes The following amounts from Form 5329 included on line 58. Deadline for taxes Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. Deadline for taxes Any tax on excess accumulations in qualified retirement plans. Deadline for taxes The following write-ins on line 60. Deadline for taxes Excise tax on excess golden parachute payments (identified as “EPP”). Deadline for taxes Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). Deadline for taxes Look-back interest due under section 167(g) (identified as “From Form 8866”). Deadline for taxes Look-back interest due under section 460(b) (identified as “From Form 8697”). Deadline for taxes Recapture of federal mortgage subsidy (identified as “FMSR”). Deadline for taxes Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). Deadline for taxes Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). Deadline for taxes Any refundable credit amounts. Deadline for taxes   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. Deadline for taxes   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Deadline for taxes Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. Deadline for taxes Subtract your expected withholding from your required annual payment (line 14c). Deadline for taxes You usually must pay this difference in four equal installments. Deadline for taxes See When To Pay Estimated Tax and How To Figure Each Payment . Deadline for taxes You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. Deadline for taxes Withholding—line 15. Deadline for taxes   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. Deadline for taxes ). Deadline for taxes It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. Deadline for taxes For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. Deadline for taxes See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. Deadline for taxes   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. Deadline for taxes Your employer is responsible for withholding the 0. Deadline for taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Deadline for taxes When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. Deadline for taxes Each period has a specific payment due date. Deadline for taxes If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. Deadline for taxes If a payment is mailed, the date of the U. Deadline for taxes S. Deadline for taxes postmark is considered the date of payment. Deadline for taxes The payment periods and due dates for estimated tax payments are shown next. Deadline for taxes For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. Deadline for taxes For the period: Due date: Jan. Deadline for taxes 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. Deadline for taxes 1 – Dec. Deadline for taxes 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . Deadline for taxes 2See January payment . Deadline for taxes Saturday, Sunday, holiday rule. Deadline for taxes   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or a holiday. Deadline for taxes January payment. Deadline for taxes   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Deadline for taxes Example. Deadline for taxes Janet Adams does not pay any estimated tax for 2014. Deadline for taxes She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. Deadline for taxes Janet's estimated tax for the fourth payment period is considered to have been paid on time. Deadline for taxes However, she may owe a penalty for not making the first three estimated tax payments, if required. Deadline for taxes Any penalty for not making those payments will be figured up to January 26, 2015. Deadline for taxes Fiscal year taxpayers. Deadline for taxes   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. Deadline for taxes   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. Deadline for taxes When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Deadline for taxes If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Deadline for taxes You have several options when paying estimated taxes. Deadline for taxes You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. Deadline for taxes If you choose to pay in installments, make your first payment by the due date for the first payment period. Deadline for taxes Make your remaining installment payments by the due dates for the later periods. Deadline for taxes To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. Deadline for taxes No income subject to estimated tax during first period. Deadline for taxes   If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Deadline for taxes You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Deadline for taxes Table 2-1 shows the dates for making installment payments. Deadline for taxes    Table 2-1. Deadline for taxes Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make a payment  by:* Make later  installments  by:* Before April 1 April 15 June 16     Sept. Deadline for taxes 15     Jan. Deadline for taxes 15 next year April 1–May 31 June 16 Sept. Deadline for taxes 15     Jan. Deadline for taxes 15 next year June 1–Aug. Deadline for taxes 31 Sept. Deadline for taxes 15 Jan. Deadline for taxes 15 next year After Aug. Deadline for taxes 31 Jan. Deadline for taxes 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . Deadline for taxes How much to pay to avoid penalty. Deadline for taxes   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. Deadline for taxes Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. Deadline for taxes The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. Deadline for taxes If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. Deadline for taxes Fiscal year farmers and fishermen. Deadline for taxes   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. Deadline for taxes How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. Deadline for taxes You should pay enough by each due date to avoid a penalty for that period. Deadline for taxes If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Deadline for taxes The penalty is discussed in chapter 4. Deadline for taxes Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. Deadline for taxes Enter this amount on line 17. Deadline for taxes However, use this method only if your income is basically the same throughout the year. Deadline for taxes Change in estimated tax. Deadline for taxes   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Deadline for taxes Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Deadline for taxes If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. Deadline for taxes See Annualized Income Installment Method . Deadline for taxes Amended estimated tax. Deadline for taxes If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. Deadline for taxes Example. Deadline for taxes Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. Deadline for taxes She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). Deadline for taxes On July 10, she sells investment property at a gain. Deadline for taxes Her refigured estimated tax is $4,100. Deadline for taxes Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. Deadline for taxes If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. Deadline for taxes Worksheet 2-14. Deadline for taxes Amended Estimated Tax Worksheet—Illustrated               1. Deadline for taxes Amended total estimated tax due 1. Deadline for taxes $4,100 2. Deadline for taxes Multiply line 1 by:           50% (. Deadline for taxes 50) if next payment is due June 16, 2014           75% (. Deadline for taxes 75) if next payment is due September 15,  2014           100% (1. Deadline for taxes 00) if next payment is due January 15,  2015 2. Deadline for taxes 3,075     3. Deadline for taxes Estimated tax payments for all previous periods 3. Deadline for taxes 900     4. Deadline for taxes Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Deadline for taxes $2,175       Note. Deadline for taxes If the payment on line 4 is due January 15, 2015, stop here. Deadline for taxes Otherwise, go to line 5. Deadline for taxes         5. Deadline for taxes Add lines 3 and 4 5. Deadline for taxes 3,075 6. Deadline for taxes Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Deadline for taxes 1,025 7. Deadline for taxes Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Deadline for taxes If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Deadline for taxes $1,025 Worksheet 2-14. Deadline for taxes Amended Estimated Tax Worksheet—Blank               1. Deadline for taxes Amended total estimated tax due 1. Deadline for taxes   2. Deadline for taxes Multiply line 1 by:           50% (. Deadline for taxes 50) if next payment is due June 16, 2014           75% (. Deadline for taxes 75) if next payment is due September 15,  2014           100% (1. Deadline for taxes 00) if next payment is due January 15,  2015 2. Deadline for taxes       3. Deadline for taxes Estimated tax payments for all previous periods 3. Deadline for taxes       4. Deadline for taxes Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. Deadline for taxes         Note. Deadline for taxes If the payment on line 4 is due January 15, 2015, stop here. Deadline for taxes Otherwise, go to line 5. Deadline for taxes         5. Deadline for taxes Add lines 3 and 4 5. Deadline for taxes   6. Deadline for taxes Subtract line 5 from line 1 and enter the result (but not less than zero) 6. Deadline for taxes   7. Deadline for taxes Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. Deadline for taxes If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. Deadline for taxes   Underpayment penalty. Deadline for taxes   The penalty is figured separately for each payment period. Deadline for taxes If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. Deadline for taxes To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. Deadline for taxes Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. Deadline for taxes The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Deadline for taxes To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Deadline for taxes You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. Deadline for taxes Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. Deadline for taxes Note. Deadline for taxes If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. Deadline for taxes See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. Deadline for taxes Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. Deadline for taxes The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. Deadline for taxes The top of the worksheet shows the dates for each payment period. Deadline for taxes The periods build; that is, each period includes all previous periods. Deadline for taxes After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. Deadline for taxes Line 1. Deadline for taxes   Enter your AGI for the period. Deadline for taxes This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. Deadline for taxes See Expected AGI—Line 1 , earlier. Deadline for taxes Self-employment income. Deadline for taxes   If you had self-employment income, first complete Section B of this worksheet. Deadline for taxes Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. Deadline for taxes Line 4. Deadline for taxes   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. Deadline for taxes 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. Deadline for taxes Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). Deadline for taxes Line 6. Deadline for taxes   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Deadline for taxes In that case, use Worksheet 2-10 to figure the amount to enter on line 6. Deadline for taxes Complete Worksheet 2–10 for each period, as necessary. Deadline for taxes Line 7. Deadline for taxes   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. Deadline for taxes Line 10. Deadline for taxes   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Deadline for taxes   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. Deadline for taxes Line 12. Deadline for taxes   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. Deadline for taxes However, see below for situations where you must use a different method to compute your estimated tax. Deadline for taxes Tax on child's investment income. Deadline for taxes   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. Deadline for taxes Children under age 18 at the end of 2014. Deadline for taxes The following children if their earned income is not more than half their support. Deadline for taxes Children age 18 at the end of 2014. Deadline for taxes Children who are full-time students over age 18 and under age 24 at the end of 2014. Deadline for taxes See Publication 929. Deadline for taxes Tax on net capital gain. Deadline for taxes   The regular income tax rates for individuals do not apply to a net capital gain. Deadline for taxes Instead, your net capital gain is taxed at a lower maximum rate. Deadline for taxes   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Deadline for taxes Tax on qualified dividends and capital gains. Deadline for taxes   For 2014, your capital gain and dividends rate will depend on your income. Deadline for taxes Tax on capital gain or qualified dividends. Deadline for taxes If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. Deadline for taxes Tax if excluding foreign earned income or excluding or deducting foreign housing. Deadline for taxes If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. Deadline for taxes Line 13. Deadline for taxes   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. Deadline for taxes If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. Deadline for taxes Also include any recapture of an education credit for each period. Deadline for taxes You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. Deadline for taxes   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. Deadline for taxes Figure the tax based on your income and deductions during the period shown in the column headings. Deadline for taxes Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). Deadline for taxes Enter the result on line 13 of this worksheet. Deadline for taxes Line 15. Deadline for taxes   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. Deadline for taxes Note. Deadline for taxes When figuring your credits for each period, annualize any item of income or deduction to figure each credit. Deadline for taxes For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. Deadline for taxes Line 18. Deadline for taxes   Add your expected other taxes. Deadline for taxes   Other taxes include the following. Deadline for taxes Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. Deadline for taxes Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. Deadline for taxes Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). Deadline for taxes But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. Deadline for taxes Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. Deadline for taxes See Form 5405 for exceptions. Deadline for taxes Additional Medicare Tax. Deadline for taxes A 0. Deadline for taxes 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. Deadline for taxes Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Deadline for taxes A self-employment loss should not be considered for purposes of this tax. Deadline for taxes RRTA compensation should be separately compared to the threshold. Deadline for taxes Your employer is responsible for withholding the 0. Deadline for taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. Deadline for taxes You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. Deadline for taxes For more information on Additional Medicare Tax, go to IRS. Deadline for taxes gov and enter “Additional Medicare Tax” in the search box. Deadline for taxes Net Investment Income Tax (NIIT). Deadline for taxes The NIIT is 3. Deadline for taxes 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. Deadline for taxes Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. Deadline for taxes gov and enter “Net Investment Income Tax” in the search box. Deadline for taxes Line 20. Deadline for taxes   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. Deadline for taxes Note. Deadline for taxes When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. Deadline for taxes Line 29. Deadline for taxes   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. Deadline for taxes Line 31. Deadline for taxes   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. Deadline for taxes   Also include estimated federal income tax withholding. Deadline for taxes One-fourth of your estimated withholding is considered withheld on the due date of each payment period. Deadline for taxes To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. Deadline for taxes 25) for the first period, 50% (. Deadline for taxes 50) for the second period, 75% (. Deadline for taxes 75) for the third period, and 100% (1. Deadline for taxes 00) for the fourth period. Deadline for taxes   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. Deadline for taxes For each period, include withholding made from the beginning of the period up to and including the payment due date. Deadline for taxes You can make this choice separately for the taxes withheld from your wages and all other withholding. Deadline for taxes For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. Deadline for taxes Nonresident aliens. Deadline for taxes   If you will file Form 1040NR and you do not receive wages as an employee subject to U. Deadline for taxes S. Deadline for taxes income tax withholding, the instructions for the worksheet are modified as follows. Deadline for taxes Skip column (a). Deadline for taxes On line 1, enter your income for the period that is effectively connected with a U. Deadline for taxes S. Deadline for taxes trade or business. Deadline for taxes On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. Deadline for taxes S. Deadline for taxes trade or business by the following. Deadline for taxes 72% for column (b). Deadline for taxes 45% for column (c). Deadline for taxes 30% for column (d). Deadline for taxes However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. Deadline for taxes 4, 1. Deadline for taxes 5, and 1, respectively. Deadline for taxes On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. Deadline for taxes On lines 24 and 27, skip column (b). Deadline for taxes On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). Deadline for taxes See Publication 519 for more information. Deadline for taxes Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Deadline for taxes You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. Deadline for taxes How To Pay Estimated Tax There are several ways to pay estimated tax. Deadline for taxes Credit an overpayment on your 2013 return to your 2014 estimated tax. Deadline for taxes Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Deadline for taxes Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Deadline for taxes Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Deadline for taxes On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Deadline for taxes Take the amount you have credited into account when figuring your estimated tax payments. Deadline for taxes If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. Deadline for taxes If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. Deadline for taxes If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. Deadline for taxes You also cannot use that overpayment in any other way. Deadline for taxes Example. Deadline for taxes When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. Deadline for taxes Kathleen knew she would owe additional tax in 2014. Deadline for taxes She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. Deadline for taxes In September, she amended her 2013 return by filing Form 1040X, Amended U. Deadline for taxes S. Deadline for taxes Individual Income Tax Return. Deadline for taxes It turned out that she owed $250 more in tax than she had thought. Deadline for taxes This reduced her 2013 overpayment from $750 to $500. Deadline for taxes Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. Deadline for taxes Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. Deadline for taxes Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Deadline for taxes You can make your estimated tax payments online when you e-file or at any time during the year. Deadline for taxes You can pay using either of the following electronic payment methods. Deadline for taxes Direct transfer from your bank account. Deadline for taxes Credit or debit card. Deadline for taxes To pay your taxes online or for more information, go to www. Deadline for taxes irs. Deadline for taxes gov/e-pay. Deadline for taxes Pay by Phone Paying by phone is another safe and secure method of paying electronically. Deadline for taxes Use one of the following methods. Deadline for taxes Direct transfer from your bank account. Deadline for taxes Credit or debit card. Deadline for taxes To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. Deadline for taxes To pay using a credit or debit card, you can call one of the following service providers. Deadline for taxes There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Deadline for taxes WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. Deadline for taxes payUSAtax. Deadline for taxes com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Deadline for taxes officialpayments. Deadline for taxes com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Deadline for taxes PAY1040. Deadline for taxes com For the latest details on how to pay by phone, go to www. Deadline for taxes irs. Deadline for taxes gov/e-pay. Deadline for taxes Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Deadline for taxes If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Deadline for taxes Do not use the address shown in the Form 1040 or Form 1040A instructions. Deadline for taxes If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). Deadline for taxes Follow the instructions to make sure you use the vouchers correctly. Deadline for taxes Joint estimated tax payments. Deadline for taxes    If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Deadline for taxes Change of address. Deadline for taxes    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Deadline for taxes Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Deadline for taxes Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. Deadline for taxes IF you need. Deadline for taxes . Deadline for taxes . Deadline for taxes THEN use. Deadline for taxes . Deadline for taxes . Deadline for taxes 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. Deadline for taxes Use them only to figure your 2014 estimated taxes. Deadline for taxes Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. Deadline for taxes 0%   $0 $0 $12,950     10. Deadline for taxes 0%   $0 9,075 36,900 $907. Deadline for taxes 50 + 15. Deadline for taxes 0%   9,075 12,950 49,400 $1,295. Deadline for taxes 00 + 15. Deadline for taxes 0%   12,950 36,900 89,350 5,081. Deadline for taxes 25 + 25. Deadline for taxes 0%   36,900 49,400 127,550 6,762. Deadline for taxes 50 + 25. Deadline for taxes 0%   49,400 89,350 186,350 18,193. Deadline for taxes 75 + 28. Deadline for taxes 0%   89,350 127,550 206,600 26,300. Deadline for taxes 00 + 28. Deadline for taxes 0%   127,550 186,350 405,100 45,353. Deadline for taxes 75 + 33. Deadline for taxes 0%   186,350 206,600 405,100 48,434. Deadline for taxes 00 + 33. Deadline for taxes 0%   206,600 405,100 406,750 117,541. Deadline for taxes 25 + 35. Deadline for taxes 0%   405,100 405,100 432,200 113,939. Deadline for taxes 00 + 35. Deadline for taxes 0%   405,100 406,750 - - - - - - 118,118. Deadline for taxes 75 + 39. Deadline for taxes 6%   406,750 432,200 - - - - - - 123,424. Deadline for taxes 00 + 39. Deadline for taxes 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. Deadline for taxes 0%   $0 $0 $9,075     10. Deadline for taxes 0%   $0 18,150 73,800 $1,815. Deadline for taxes 00 + 15. Deadline for taxes 0%   18,150 9,075 36,900 $907. Deadline for taxes 50 + 15. Deadline for taxes 0%   9,075 73,800 148,850 10,162. Deadline for taxes 50 + 25. Deadline for taxes 0%   73,800 36,900 74,425 5,081. Deadline for taxes 25 + 25. Deadline for taxes 0%   36,900 148,850 226,850 28,925. Deadline for taxes 00 + 28. Deadline for taxes 0%   148,850 74,425 113,425 14,462. Deadline for taxes 50 + 28. Deadline for taxes 0%   74,425 226,850 405,100 50,765. Deadline for taxes 00 + 33. Deadline for taxes 0%   226,850 113,425 202,550 25,382. Deadline for taxes 50 + 33. Deadline for taxes 0%   113,425 405,100 457,600 109,587. Deadline for taxes 50 + 35. Deadline for taxes 0%   405,100 202,550 228,800 54,793. Deadline for taxes 75 + 35. Deadline for taxes 0%   202,550 457,600 - - - - - - 127,962. Deadline for taxes 50 + 39. Deadline for taxes 6%   457,600 228,800 - - - - - - 63,981. Deadline for taxes 25 + 39. Deadline for taxes 6%   228,800                             Worksheet 2-1. Deadline for taxes 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. Deadline for taxes 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. Deadline for taxes  Caution: If line 1 is over $152,525, your deduction may be reduced. Deadline for taxes See Worksheet 2-5. Deadline for taxes If you do not plan to itemize deductions, enter your standard deduction. Deadline for taxes 2     3 Subtract line 2 from line 1 3     4 Exemptions. Deadline for taxes Multiply $3,950 by the number of personal exemptions. Deadline for taxes  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. Deadline for taxes See Worksheet 2-6. Deadline for taxes 4     5 Subtract line 4 from line 3 5     6 Tax. Deadline for taxes Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. Deadline for taxes Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). Deadline for taxes Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. Deadline for taxes If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. Deadline for taxes Subtract line 13b from line 13a. Deadline for taxes If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. Deadline for taxes Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. Deadline for taxes To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. Deadline for taxes Even if you pay the required annual payment, you may still owe tax when you file your return. Deadline for taxes If you prefer, you can pay the amount shown on line 13c. Deadline for taxes                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. Deadline for taxes ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. Deadline for taxes Stop here. Deadline for taxes You are not required to make estimated tax payments. Deadline for taxes  □ No. Deadline for taxes Go to line 16b. Deadline for taxes             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. Deadline for taxes Stop here. Deadline for taxes You are not required to make estimated tax payments. Deadline for taxes  □ No. Deadline for taxes Go to line 17 to figure your required payment. Deadline for taxes                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. Deadline for taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. Deadline for taxes If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. Deadline for taxes     1. Deadline for taxes Enter your expected social security and railroad retirement benefits 1. Deadline for taxes   2. Deadline for taxes Enter one-half of line 1 2. Deadline for taxes   3. Deadline for taxes Enter your expected total income. Deadline for taxes Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. Deadline for taxes   4. Deadline for taxes Enter your expected nontaxable interest income 4. Deadline for taxes   5. Deadline for taxes Enter (as a positive amount) the total of any expected exclusions or deductions for: U. Deadline for taxes S. Deadline for taxes savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. Deadline for taxes   6. Deadline for taxes Add lines 2, 3, 4, and 5 6. Deadline for taxes   7. Deadline for taxes Enter your expected adjustments to income. Deadline for taxes Do not include any student loan interest deduction 7. Deadline for taxes   8. Deadline for taxes Subtract line 7 from line 6. Deadline for taxes If zero or less, stop here. Deadline for taxes  Note. Deadline for taxes Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. Deadline for taxes   9. Deadline for taxes Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. Deadline for taxes   10. Deadline for taxes Subtract line 9 from line 8. Deadline for taxes If zero or less, stop here. Deadline for taxes  Note. Deadline for taxes Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. Deadline for taxes   11. Deadline for taxes Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. Deadline for taxes   12. Deadline for taxes Subtract line 11 from line 10. Deadline for taxes If zero or less, enter -0- 12. Deadline for taxes   13. Deadline for taxes Enter the smaller of line 10 or line 11 13. Deadline for taxes   14. Deadline for taxes Enter one-half of line 13 14. Deadline for taxes   15
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The Deadline For Taxes

Deadline for taxes Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. Deadline for taxes S. Deadline for taxes Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. Deadline for taxes You must meet all seven rules to qualify for the earned income credit. Deadline for taxes If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. Deadline for taxes If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Deadline for taxes Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Deadline for taxes Adjusted gross income (AGI). Deadline for taxes   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Deadline for taxes   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Deadline for taxes You do not need to read the rest of this publication. Deadline for taxes Example—AGI is more than limit. Deadline for taxes Your AGI is $38,550, you are single, and you have one qualifying child. Deadline for taxes You cannot claim the EIC because your AGI is not less than $37,870. Deadline for taxes However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. Deadline for taxes Community property. Deadline for taxes   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. Deadline for taxes This is different from the community property rules that apply under Rule 7. Deadline for taxes Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). Deadline for taxes Any qualifying child listed on Schedule EIC also must have a valid SSN. Deadline for taxes (See Rule 8 if you have a qualifying child. Deadline for taxes ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Deadline for taxes An example of a federally funded benefit is Medicaid. Deadline for taxes If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. Deadline for taxes S. Deadline for taxes citizen or permanent resident, ask the SSA for a new social security card without the legend. Deadline for taxes If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Deadline for taxes S. Deadline for taxes Individual Income Tax Return, to claim the EIC. Deadline for taxes U. Deadline for taxes S. Deadline for taxes citizen. Deadline for taxes   If you were a U. Deadline for taxes S. Deadline for taxes citizen when you received your SSN, you have a valid SSN. Deadline for taxes Valid for work only with INS authorization or DHS authorization. Deadline for taxes   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. Deadline for taxes SSN missing or incorrect. Deadline for taxes   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Deadline for taxes Other taxpayer identification number. Deadline for taxes   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). Deadline for taxes ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Deadline for taxes No SSN. Deadline for taxes   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Deadline for taxes You cannot claim the EIC. Deadline for taxes Getting an SSN. Deadline for taxes   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. Deadline for taxes You can get Form SS-5 online at www. Deadline for taxes socialsecurity. Deadline for taxes gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Deadline for taxes Filing deadline approaching and still no SSN. Deadline for taxes   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Deadline for taxes Request an automatic 6-month extension of time to file your return. Deadline for taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Deadline for taxes S. Deadline for taxes Individual Income Tax Return. Deadline for taxes For more information, see the instructions for Form 4868. Deadline for taxes File the return on time without claiming the EIC. Deadline for taxes After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Deadline for taxes Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Deadline for taxes Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. Deadline for taxes Your filing status cannot be “Married filing separately. Deadline for taxes ” Spouse did not live with you. Deadline for taxes   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. Deadline for taxes In that case, you may be able to claim the EIC. Deadline for taxes For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Deadline for taxes Rule 4—You Must Be a U. Deadline for taxes S. Deadline for taxes Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. Deadline for taxes You can use that filing status only if one spouse is a U. Deadline for taxes S. Deadline for taxes citizen or resident alien and you choose to treat the nonresident spouse as a U. Deadline for taxes S. Deadline for taxes resident. Deadline for taxes If you make this choice, you and your spouse are taxed on your worldwide income. Deadline for taxes If you need more information on making this choice, get Publication 519, U. Deadline for taxes S. Deadline for taxes Tax Guide for Aliens. Deadline for taxes If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). Deadline for taxes Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Deadline for taxes You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Deadline for taxes U. Deadline for taxes S. Deadline for taxes possessions are not foreign countries. Deadline for taxes See Publication 54, Tax Guide for U. Deadline for taxes S. Deadline for taxes Citizens and Resident Aliens Abroad, for more detailed information. Deadline for taxes Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. Deadline for taxes If your investment income is more than $3,300, you cannot claim the credit. Deadline for taxes Form 1040EZ. Deadline for taxes   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Deadline for taxes Form 1040A. Deadline for taxes   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. Deadline for taxes Form 1040. Deadline for taxes   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Deadline for taxes    Worksheet 1. Deadline for taxes Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. Deadline for taxes Interest and Dividends         1. Deadline for taxes Enter any amount from Form 1040, line 8a 1. Deadline for taxes   2. Deadline for taxes Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Deadline for taxes   3. Deadline for taxes Enter any amount from Form 1040, line 9a 3. Deadline for taxes   4. Deadline for taxes Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. Deadline for taxes (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Deadline for taxes ) 4. Deadline for taxes   Capital Gain Net Income         5. Deadline for taxes Enter the amount from Form 1040, line 13. Deadline for taxes If the amount on that line is a loss, enter -0- 5. Deadline for taxes       6. Deadline for taxes Enter any gain from Form 4797, Sales of Business Property, line 7. Deadline for taxes If the amount on that line is a loss, enter -0-. Deadline for taxes (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Deadline for taxes ) 6. Deadline for taxes       7. Deadline for taxes Substract line 6 of this worksheet from line 5 of this worksheet. Deadline for taxes (If the result is less than zero, enter -0-. Deadline for taxes ) 7. Deadline for taxes   Royalties and Rental Income From Personal Property         8. Deadline for taxes Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. Deadline for taxes       9. Deadline for taxes Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. Deadline for taxes       10. Deadline for taxes Subtract the amount on line 9 of this worksheet from the amount on line 8. Deadline for taxes (If the result is less than zero, enter -0-. Deadline for taxes ) 10. Deadline for taxes   Passive Activities         11. Deadline for taxes Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Deadline for taxes (g)), 34a (col. Deadline for taxes (d)), or 40). Deadline for taxes (See instructions below for lines 11 and 12. Deadline for taxes ) 11. Deadline for taxes       12. Deadline for taxes Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Deadline for taxes (f)), 34b (col. Deadline for taxes (c)), or 40). Deadline for taxes (See instructions below for lines 11 and 12. Deadline for taxes ) 12. Deadline for taxes       13. Deadline for taxes Combine the amounts on lines 11 and 12 of this worksheet. Deadline for taxes (If the result is less than zero, enter -0-. Deadline for taxes ) 13. Deadline for taxes   14. Deadline for taxes Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Deadline for taxes Enter the total. Deadline for taxes This is your investment income 14. Deadline for taxes   15. Deadline for taxes Is the amount on line 14 more than $3,300? ❑ Yes. Deadline for taxes You cannot take the credit. Deadline for taxes  ❑ No. Deadline for taxes Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). Deadline for taxes       Instructions for lines 11 and 12. Deadline for taxes In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. Deadline for taxes To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. Deadline for taxes If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. Deadline for taxes Worksheet 2. Deadline for taxes Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Deadline for taxes Note. Deadline for taxes Fill out a separate Worksheet 2 for each Form 8814. Deadline for taxes     1. Deadline for taxes Enter the amount from Form 8814, line 2a 1. Deadline for taxes   2. Deadline for taxes Enter the amount from Form 8814, line 2b 2. Deadline for taxes   3. Deadline for taxes Subtract line 2 from line 1 3. Deadline for taxes   4. Deadline for taxes Enter the amount from Form 8814, line 1a 4. Deadline for taxes   5. Deadline for taxes Add lines 3 and 4 5. Deadline for taxes   6. Deadline for taxes Enter the amount of the child's Alaska Permanent Fund dividend 6. Deadline for taxes   7. Deadline for taxes Divide line 6 by line 5. Deadline for taxes Enter the result as a decimal (rounded to at least three places) 7. Deadline for taxes   8. Deadline for taxes Enter the amount from Form 8814, line 12 8. Deadline for taxes   9. Deadline for taxes Multiply line 7 by line 8 9. Deadline for taxes   10. Deadline for taxes Subtract line 9 from line 8. Deadline for taxes Enter the result on line 4 of Worksheet 1 10. Deadline for taxes     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. Deadline for taxes )     Example—completing Worksheet 2. Deadline for taxes Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. Deadline for taxes You choose to report this income on your return. Deadline for taxes You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Deadline for taxes After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Deadline for taxes On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. Deadline for taxes 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Deadline for taxes You then enter $200 on line 4 of Worksheet 1. Deadline for taxes Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Deadline for taxes If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Deadline for taxes If you are an employee, earned income includes all the taxable income you get from your employer. Deadline for taxes Rule 15 has information that will help you figure the amount of your earned income. Deadline for taxes If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Deadline for taxes Earned Income Earned income includes all of the following types of income. Deadline for taxes Wages, salaries, tips, and other taxable employee pay. Deadline for taxes Employee pay is earned income only if it is taxable. Deadline for taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Deadline for taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Deadline for taxes Net earnings from self-employment. Deadline for taxes Gross income received as a statutory employee. Deadline for taxes Wages, salaries, and tips. Deadline for taxes    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Deadline for taxes You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Deadline for taxes Nontaxable combat pay election. Deadline for taxes   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Deadline for taxes The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Deadline for taxes Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Deadline for taxes For details, see Nontaxable combat pay in chapter 4. Deadline for taxes Net earnings from self-employment. Deadline for taxes   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Deadline for taxes Minister's housing. Deadline for taxes   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. Deadline for taxes For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). Deadline for taxes Statutory employee. Deadline for taxes   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Deadline for taxes You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Deadline for taxes Strike benefits. Deadline for taxes   Strike benefits paid by a union to its members are earned income. Deadline for taxes Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Deadline for taxes Each approved form exempts certain income from social security taxes. Deadline for taxes Each form is discussed here in terms of what is or is not earned income for the EIC. Deadline for taxes Form 4361. Deadline for taxes   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Deadline for taxes This includes wages, salaries, tips, and other taxable employee compensation. Deadline for taxes A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Deadline for taxes Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Deadline for taxes Examples include fees for performing marriages and honoraria for delivering speeches. Deadline for taxes Form 4029. Deadline for taxes   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Deadline for taxes However, amounts you received as a self-employed individual do not count as earned income. Deadline for taxes Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Deadline for taxes Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Deadline for taxes Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Deadline for taxes You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Deadline for taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Deadline for taxes Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Deadline for taxes Disability insurance payments. Deadline for taxes   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Deadline for taxes It does not matter whether you have reached minimum retirement age. Deadline for taxes If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Deadline for taxes ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Deadline for taxes Do not include any of these items in your earned income. Deadline for taxes Earnings while an inmate. Deadline for taxes   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Deadline for taxes This includes amounts for work performed while in a work release program or while in a halfway house. Deadline for taxes Workfare payments. Deadline for taxes   Nontaxable workfare payments are not earned income for the EIC. Deadline for taxes These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Deadline for taxes Community property. Deadline for taxes   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. Deadline for taxes That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Deadline for taxes Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Deadline for taxes Nevada, Washington, and California domestic partners. Deadline for taxes   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Deadline for taxes Your earned income for the EIC does not include any amount earned by your partner. Deadline for taxes Your earned income includes the entire amount you earned. Deadline for taxes For details, see Publication 555. Deadline for taxes Conservation Reserve Program (CRP) payments. Deadline for taxes   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. Deadline for taxes Nontaxable military pay. Deadline for taxes   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Deadline for taxes Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Deadline for taxes See Publication 3, Armed Forces' Tax Guide, for more information. Deadline for taxes    Combat pay. Deadline for taxes You can elect to include your nontaxable combat pay in earned income for the EIC. Deadline for taxes See Nontaxable combat pay in chapter 4. Deadline for taxes Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. Deadline for taxes This chapter discusses Rules 8 through 10. Deadline for taxes You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. Deadline for taxes You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Deadline for taxes (You cannot file Form 1040EZ. Deadline for taxes ) You also must complete Schedule EIC and attach it to your return. Deadline for taxes If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Deadline for taxes No qualifying child. Deadline for taxes   If you do not meet Rule 8, you do not have a qualifying child. Deadline for taxes Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Deadline for taxes Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Deadline for taxes The fours tests are: Relationship, Age, Residency, and Joint return. Deadline for taxes The four tests are illustrated in Figure 1. Deadline for taxes The paragraphs that follow contain more information about each test. Deadline for taxes Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). Deadline for taxes The following definitions clarify the relationship test. Deadline for taxes Adopted child. Deadline for taxes   An adopted child is always treated as your own child. Deadline for taxes The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Deadline for taxes Foster child. Deadline for taxes   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Deadline for taxes (An authorized placement agency includes a state or local government agency. Deadline for taxes It also includes a tax-exempt organization licensed by a state. Deadline for taxes In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Deadline for taxes ) Example. Deadline for taxes Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Deadline for taxes Debbie is your foster child. Deadline for taxes Figure 1. Deadline for taxes Tests for Qualifying Child Please click here for the text description of the image. Deadline for taxes Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. Deadline for taxes The following examples and definitions clarify the age test. Deadline for taxes Example 1—child not under age 19. Deadline for taxes Your son turned 19 on December 10. Deadline for taxes Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. Deadline for taxes Example 2—child not younger than you or your spouse. Deadline for taxes Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Deadline for taxes He is not disabled. Deadline for taxes Both you and your spouse are 21 years old, and you file a joint return. Deadline for taxes Your brother is not your qualifying child because he is not younger than you or your spouse. Deadline for taxes Example 3—child younger than your spouse but not younger than you. Deadline for taxes The facts are the same as in Example 2 except that your spouse is 25 years old. Deadline for taxes Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Deadline for taxes Student defined. Deadline for taxes   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. Deadline for taxes   The 5 calendar months need not be consecutive. Deadline for taxes   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Deadline for taxes School defined. Deadline for taxes   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Deadline for taxes However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Deadline for taxes Vocational high school students. Deadline for taxes   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Deadline for taxes Permanently and totally disabled. Deadline for taxes   Your child is permanently and totally disabled if both of the following apply. Deadline for taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Deadline for taxes A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Deadline for taxes Residency Test Your child must have lived with you in the United States for more than half of 2013. Deadline for taxes The following definitions clarify the residency test. Deadline for taxes United States. Deadline for taxes   This means the 50 states and the District of Columbia. Deadline for taxes It does not include Puerto Rico or U. Deadline for taxes S. Deadline for taxes possessions such as Guam. Deadline for taxes Homeless shelter. Deadline for taxes   Your home can be any location where you regularly live. Deadline for taxes You do not need a traditional home. Deadline for taxes For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Deadline for taxes Military personnel stationed outside the United States. Deadline for taxes   U. Deadline for taxes S. Deadline for taxes military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Deadline for taxes Extended active duty. Deadline for taxes   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Deadline for taxes Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Deadline for taxes Birth or death of child. Deadline for taxes    child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. Deadline for taxes Temporary absences. Deadline for taxes   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Deadline for taxes Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Deadline for taxes Kidnapped child. Deadline for taxes   A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. Deadline for taxes The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Deadline for taxes This treatment applies for all years until the child is returned. Deadline for taxes However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. Deadline for taxes   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Deadline for taxes Joint Return Test To meet this test, the child cannot file a joint return for the year. Deadline for taxes Exception. Deadline for taxes   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Deadline for taxes Example 1—child files joint return. Deadline for taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Deadline for taxes He earned $25,000 for the year. Deadline for taxes The couple files a joint return. Deadline for taxes Because your daughter and her husband file a joint return, she is not your qualifying child. Deadline for taxes Example 2—child files joint return to get refund of tax withheld. Deadline for taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Deadline for taxes They do not have a child. Deadline for taxes Neither is required to file a tax return. Deadline for taxes Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Deadline for taxes The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Deadline for taxes Example 3—child files joint return to claim American opportunity credit. Deadline for taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Deadline for taxes He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Deadline for taxes Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. Deadline for taxes The exception to the joint return test does not apply, so your son is not your qualifying child. Deadline for taxes Married child. Deadline for taxes   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later. Deadline for taxes    Social security number. Deadline for taxes Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Deadline for taxes You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Deadline for taxes   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. Deadline for taxes For more information about SSNs, see Rule 2. Deadline for taxes Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. Deadline for taxes However, only one of these persons can actually treat the child as a qualifying child. Deadline for taxes Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Deadline for taxes The exemption for the child. Deadline for taxes The child tax credit. Deadline for taxes Head of household filing status. Deadline for taxes The credit for child and dependent care expenses. Deadline for taxes The exclusion for dependent care benefits. Deadline for taxes The EIC. Deadline for taxes The other person cannot take any of these benefits based on this qualifying child. Deadline for taxes In other words, you and the other person cannot agree to divide these tax benefits between you. Deadline for taxes The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Deadline for taxes The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Deadline for taxes However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Deadline for taxes Tiebreaker rules. Deadline for taxes   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. Deadline for taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Deadline for taxes If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Deadline for taxes If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Deadline for taxes If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Deadline for taxes If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Deadline for taxes If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Deadline for taxes If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. Deadline for taxes See Example 8. Deadline for taxes   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Deadline for taxes See Examples 1 through 13. Deadline for taxes   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. Deadline for taxes If the other person cannot claim the EIC. Deadline for taxes   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. Deadline for taxes See Examples 6 and 7. Deadline for taxes But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. Deadline for taxes Examples. Deadline for taxes    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Deadline for taxes Example 1—child lived with parent and grandparent. Deadline for taxes You and your 2-year-old son Jimmy lived with your mother all year. Deadline for taxes You are 25 years old, unmarried, and your AGI is $9,000. Deadline for taxes Your only income was $9,000 from a part-time job. Deadline for taxes Your mother's only income was $20,000 from her job, and her AGI is $20,000. Deadline for taxes Jimmy's father did not live with you or Jimmy. Deadline for taxes The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Deadline for taxes Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. Deadline for taxes However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). Deadline for taxes He is not a qualifying child of anyone else, including his father. Deadline for taxes If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). Deadline for taxes Example 2—parent has higher AGI than grandparent. Deadline for taxes The facts are the same as in Example 1 except your AGI is $25,000. Deadline for taxes Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Deadline for taxes Only you can claim him. Deadline for taxes Example 3—two persons claim same child. Deadline for taxes The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Deadline for taxes In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. Deadline for taxes The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. Deadline for taxes Example 4—qualifying children split between two persons. Deadline for taxes The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. Deadline for taxes Only one of you can claim each child. Deadline for taxes However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Deadline for taxes For example, if you claim one child, your mother can claim the other two. Deadline for taxes Example 5—taxpayer who is a qualifying child. Deadline for taxes The facts are the same as in Example 1 except that you are only 18 years old. Deadline for taxes This means you are a qualifying child of your mother. Deadline for taxes Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Deadline for taxes Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Deadline for taxes If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. Deadline for taxes Example 6—grandparent with too much earned income to claim EIC. Deadline for taxes The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Deadline for taxes Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Deadline for taxes Example 7—parent with too much earned income to claim EIC. Deadline for taxes The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Deadline for taxes Your earned income is too high for you to claim the EIC. Deadline for taxes But your mother cannot claim the EIC either, because her AGI is not higher than yours. Deadline for taxes Example 8—child lived with both parents and grandparent. Deadline for taxes The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. Deadline for taxes If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. Deadline for taxes Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. Deadline for taxes In other words, each parent's AGI can be treated as $15,000. Deadline for taxes Example 9—separated parents. Deadline for taxes You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Deadline for taxes In August and September, Joey lived with you. Deadline for taxes For the rest of the year, Joey lived with your husband, who is Joey's father. Deadline for taxes Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. Deadline for taxes At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) does not apply. Deadline for taxes You and your husband will file separate returns. Deadline for taxes Your husband agrees to let you treat Joey as a qualifying child. Deadline for taxes This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. Deadline for taxes However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Deadline for taxes See Rule 3. Deadline for taxes Example 10—separated parents claim same child. Deadline for taxes The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Deadline for taxes In this case, only your husband will be allowed to treat Joey as a qualifying child. Deadline for taxes This is because, during 2013, the boy lived with him longer than with you. Deadline for taxes You cannot claim the EIC (either with or without a qualifying child). Deadline for taxes However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. Deadline for taxes See Rule 3. Deadline for taxes Example 11—unmarried parents. Deadline for taxes You, your 5-year-old son, and your son's father lived together all year. Deadline for taxes You and your son's father are not married. Deadline for taxes Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Deadline for taxes Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Deadline for taxes Neither of you had any other income. Deadline for taxes Your son's father agrees to let you treat the child as a qualifying child. Deadline for taxes This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Deadline for taxes Example 12—unmarried parents claim same child. Deadline for taxes The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. Deadline for taxes In this case, only your son's father will be allowed to treat your son as a qualifying child. Deadline for taxes This is because his AGI, $14,000, is more than your AGI, $12,000. Deadline for taxes You cannot claim the EIC (either with or without a qualifying child). Deadline for taxes Example 13—child did not live with a parent. Deadline for taxes You and your 7-year-old niece, your sister's child, lived with your mother all year. Deadline for taxes You are 25 years old, and your AGI is $9,300. Deadline for taxes Your only income was from a part-time job. Deadline for taxes Your mother's AGI is $15,000. Deadline for taxes Her only income was from her job. Deadline for taxes Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Deadline for taxes Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. Deadline for taxes However, only your mother can treat her as a qualifying child. Deadline for taxes This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Deadline for taxes Special rule for divorced or separated parents (or parents who live apart). Deadline for taxes   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. Deadline for taxes The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. Deadline for taxes The child received over half of his or her support for the year from the parents. Deadline for taxes The child is in the custody of one or both parents for more than half of 2013. Deadline for taxes Either of the following statements is true. Deadline for taxes The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. Deadline for taxes If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Deadline for taxes A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. Deadline for taxes For details, see Publication 501. Deadline for taxes Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Deadline for taxes Applying Rule 9 to divorced or separated parents (or parents who live apart). Deadline for taxes   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Deadline for taxes However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. Deadline for taxes If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. Deadline for taxes Example 1. Deadline for taxes You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Deadline for taxes Your AGI is $10,000. Deadline for taxes Your mother’s AGI is $25,000. Deadline for taxes Your son's father did not live with you or your son. Deadline for taxes Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Deadline for taxes However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. Deadline for taxes You and your mother did not have any child care expenses or dependent care benefits. Deadline for taxes If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. Deadline for taxes Example 2. Deadline for taxes The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Deadline for taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Deadline for taxes Example 3. Deadline for taxes The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. Deadline for taxes Your mother also claims him as a qualifying child for head of household filing status. Deadline for taxes You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Deadline for taxes The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Deadline for taxes Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Deadline for taxes ) if all of the following statements are true. Deadline for taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Deadline for taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Deadline for taxes You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Deadline for taxes You lived with that person in the United States for more than half of the year. Deadline for taxes You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Deadline for taxes For more details about the tests to be a qualifying child, see Rule 8. Deadline for taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. Deadline for taxes This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Deadline for taxes Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Deadline for taxes Example. Deadline for taxes You and your daughter lived with your mother all year. Deadline for taxes You are 22 years old, unmarried, and attended a trade school full time. Deadline for taxes You had a part-time job and earned $5,700. Deadline for taxes You had no other income. Deadline for taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Deadline for taxes She can claim the EIC if she meets all the other requirements. Deadline for taxes Because you are your mother's qualifying child, you cannot claim the EIC. Deadline for taxes This is so even if your mother cannot or does not claim the EIC. Deadline for taxes Child of person not required to file a return. Deadline for taxes   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Deadline for taxes Example 1—return not required. Deadline for taxes The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Deadline for taxes As a result, you are not your mother's qualifying child. Deadline for taxes You can claim the EIC if you meet all the other requirements to do so. Deadline for taxes Example 2—return filed to get refund of tax withheld. Deadline for taxes The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. Deadline for taxes She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Deadline for taxes As a result, you are not your mother's qualifying child. Deadline for taxes You can claim the EIC if you meet all the other requirements to do so. Deadline for taxes Example 3—return filed to get EIC. Deadline for taxes The facts are the same as in Example 2 except your mother claimed the EIC on her return. Deadline for taxes Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Deadline for taxes As a result, you are your mother's qualifying child. Deadline for taxes You cannot claim the EIC. Deadline for taxes Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. Deadline for taxes This chapter discusses Rules 11 through 14. Deadline for taxes You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. Deadline for taxes You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Deadline for taxes If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Deadline for taxes If you have a qualifying child. Deadline for taxes   If you meet Rule 8, you have a qualifying child. Deadline for taxes If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Deadline for taxes Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. Deadline for taxes If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. Deadline for taxes It does not matter which spouse meets the age test, as long as one of the spouses does. Deadline for taxes You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Deadline for taxes If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. Deadline for taxes If neither you nor your spouse meets the age test, you cannot claim the EIC. Deadline for taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Deadline for taxes Death of spouse. Deadline for taxes   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. Deadline for taxes Example 1. Deadline for taxes You are age 28 and unmarried. Deadline for taxes You meet the age test. Deadline for taxes Example 2—spouse meets age test. Deadline for taxes You are married and filing a joint return. Deadline for taxes You are age 23 and your spouse is age 27. Deadline for taxes You meet the age test because your spouse is at least age 25 but under age 65. Deadline for taxes Example 3—spouse dies in 2013. Deadline for taxes You are married and filing a joint return with your spouse who died in August 2013. Deadline for taxes You are age 67. Deadline for taxes Your spouse would have become age 65 in November 2013. Deadline for taxes Because your spouse was under age 65 when she died, you meet the age test. Deadline for taxes Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. Deadline for taxes If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. Deadline for taxes If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. Deadline for taxes If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Deadline for taxes Example 1. Deadline for taxes In 2013, you were age 25, single, and living at home with your parents. Deadline for taxes You worked and were not a student. Deadline for taxes You earned $7,500. Deadline for taxes Your parents cannot claim you as a dependent. Deadline for taxes When you file your return, you claim an exemption for yourself by not checking the You box on line 5 of your Form 1040EZ and by entering $10,000 on that line. Deadline for taxes You meet this rule. Deadline for taxes You can claim the EIC if you meet all the other requirements. Deadline for taxes Example 2. Deadline for taxes The facts are the same as in Example 1, except that you earned $2,000. Deadline for taxes Your parents can claim you as a dependent but decide not to. Deadline for taxes You do not meet this rule. Deadline for taxes You cannot claim the credit because your parents could have claimed you as a dependent. Deadline for taxes Joint returns. Deadline for taxes   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Deadline for taxes   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Deadline for taxes But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Deadline for taxes Example 1—return filed to get refund of tax withheld. Deadline for taxes You are 26 years old. Deadline for taxes You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Deadline for taxes Neither you nor your wife is required to file a tax return. Deadline for taxes You do not have a child. Deadline for taxes Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Deadline for taxes Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Deadline for taxes They can claim exemptions for you and your wife if all the other tests to do so are met. Deadline for taxes Example 2—return filed to get EIC. Deadline for taxes The facts are the same as in Example 1except no taxes were taken out of your pay. Deadline for taxes Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Deadline for taxes Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. Deadline for taxes Your parents cannot claim an exemption for either you or your wife. Deadline for taxes Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Deadline for taxes ) if all of the following statements are true. Deadline for taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Deadline for taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Deadline for taxes You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Deadline for taxes You lived with that person in the United States for more than half of the year. Deadline for taxes You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Deadline for taxes For more details about the tests to be a qualifying child, see Rule 8. Deadline for taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. Deadline for taxes This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Deadline for taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Deadline for taxes Example. Deadline for taxes You lived with your mother all year. Deadline for taxes You are age 26, unmarried, and permanently and totally disabled. Deadline for taxes Your only income was from a community center where you went three days a week to answer telephones. Deadline for taxes You earned $5,000 for the year and provided more than half of your own support. Deadline for taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Deadline for taxes She can claim the EIC if she meets all the other requirements. Deadline for taxes Because you are a qualifying child of your mother, you cannot claim the EIC. Deadline for taxes This is so even if your mother cannot or does not claim the EIC. Deadline for taxes Joint returns. Deadline for taxes   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Deadline for taxes   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Deadline for taxes But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Deadline for taxes Child of person not required to file a return. Deadline for taxes   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Deadline for taxes Example 1—return not required. Deadline for taxes You lived all year with your father. Deadline for taxes You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Deadline for taxes You have no other income, no children, and provided more than half of your own support. Deadline for taxes Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Deadline for taxes As a result, you are not your father's qualifying child. Deadline for taxes You can claim the EIC if you meet all the other requirements to do so. Deadline for taxes Example 2—return filed to get refund of tax withheld. Deadline for taxes The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. Deadline for taxes He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Deadline for taxes As a result, you are not your father's qualifying child. Deadline for taxes You can claim the EIC if you meet all the other requirements to do so. Deadline for taxes Example 3—return filed to get EIC. Deadline for taxes The facts are the same as in Example 2 except your father claimed the EIC on his return. Deadline for taxes Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Deadline for taxes As a result, you are your father's qualifying child. Deadline for taxes You cannot claim the EIC. Deadline for taxes Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. Deadline for taxes If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Deadline for taxes United States. Deadline for taxes   This means the 50 states and the District of Columbia. Deadline for taxes It does not include Puerto Rico or U. Deadline for taxes S. Deadline for taxes possessions such as Guam. Deadline for taxes Homeless shelter. Deadline for taxes   Your home can be any location where you regularly live. Deadline for taxes You do not need a traditional home. Deadline for taxes If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Deadline for taxes Military personnel stationed outside the United States. Deadline for taxes   U. Deadline for taxes S. Deadline for taxes military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. Deadline for taxes Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Deadline for taxes You need to know the amount of your earned income to see if you meet the rule in this chapter. Deadline for taxes You also need to know that amount to figure your EIC. Deadline for taxes Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Deadline for taxes Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Deadline for taxes Employee pay is earned income only if it is taxable. Deadline for taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Deadline for taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Deadline for taxes Earned income is explained in detail in Rule 7 in chapter 1. Deadline for taxes Figuring earned income. Deadline for taxes   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. Deadline for taxes   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. Deadline for taxes   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Deadline for taxes You will then reduce that amount by any amount included on that line and described in the following list. Deadline for taxes Scholarship or fellowship grants not reported on a Form W-2. Deadline for taxes A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. Deadline for taxes Inmate's income. Deadline for taxes Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Deadline for taxes This includes amounts received for work performed while in a work release program or while in a halfway house. Deadline for taxes If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Deadline for taxes Pension or annuity from deferred compensation plans. Deadline for taxes A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. Deadline for taxes If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Deadline for taxes This amount may be reported in box 11 of your Form W-2. Deadline for taxes If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Deadline for taxes Clergy. Deadline for taxes   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re