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File 1040 online 28. File 1040 online   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. File 1040 online  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. File 1040 online Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). File 1040 online Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. File 1040 online Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. File 1040 online Deducciones no sujetas al límite del 2%. File 1040 online Gastos que no se pueden deducir. File 1040 online Tiene que guardar documentación para verificar sus deducciones. File 1040 online Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. File 1040 online Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. File 1040 online Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). File 1040 online Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. File 1040 online Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. File 1040 online Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. File 1040 online Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. File 1040 online Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. File 1040 online Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). File 1040 online Costos de la preparación de la declaración de impuestos (línea 22). File 1040 online Otros gastos (línea 23). File 1040 online Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. File 1040 online Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. File 1040 online Un gasto es necesario si es adecuado y útil para su negocio. File 1040 online Un gasto no tiene que ser obligatorio para considerarse necesario. File 1040 online A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. File 1040 online Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. File 1040 online Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. File 1040 online Educación relacionada con el trabajo. File 1040 online (Vea el capítulo 27). File 1040 online Honorarios legales relacionados con su trabajo. File 1040 online Licencias y tarifas reglamentarias. File 1040 online Primas de seguro contra negligencia profesional. File 1040 online Exámenes médicos requeridos por un empleador. File 1040 online Impuestos sobre una profesión u ocupación. File 1040 online Pasaporte para un viaje de negocios. File 1040 online Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. File 1040 online Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. File 1040 online (Vea el capítulo 26). File 1040 online Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. File 1040 online Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. File 1040 online Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. File 1040 online Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. File 1040 online Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. File 1040 online Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. File 1040 online Actividades políticas y de cabildeo. File 1040 online   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. File 1040 online Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. File 1040 online Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. File 1040 online Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. File 1040 online Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. File 1040 online No obstante, ninguno puede deducir más de $250 como gastos calificados. File 1040 online Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. File 1040 online Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. File 1040 online Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. File 1040 online Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. File 1040 online Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. File 1040 online Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. File 1040 online Cuotas de agencias de colocación y empleo. File 1040 online   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. File 1040 online Si el empleador le devuelve dinero. File 1040 online   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. File 1040 online (Vea Recuperaciones de Fondos en el capítulo 12). File 1040 online Si el empleador le paga a la agencia de empleo. File 1040 online   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. File 1040 online Currículum vitae. File 1040 online   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. File 1040 online Gastos de viaje y transporte. File 1040 online   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. File 1040 online Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. File 1040 online Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. File 1040 online   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. File 1040 online   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. File 1040 online La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. File 1040 online Vea el capítulo 26 para más información. File 1040 online Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. File 1040 online Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. File 1040 online Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. File 1040 online Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. File 1040 online Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. File 1040 online Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. File 1040 online Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. File 1040 online No obstante, no puede deducir los costos de viajes como una forma de educación. File 1040 online Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. File 1040 online Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. File 1040 online Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. File 1040 online Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. File 1040 online También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. File 1040 online No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. File 1040 online Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. File 1040 online Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. File 1040 online Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. File 1040 online Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. File 1040 online La ropa no es adecuada para uso cotidiano. File 1040 online No es suficiente usar ropa distintiva. File 1040 online Su empleador tiene que requerir específicamente esa ropa. File 1040 online Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. File 1040 online La ropa no puede servir para reemplazar su ropa habitual. File 1040 online Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. File 1040 online ). File 1040 online Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. File 1040 online Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. File 1040 online Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. File 1040 online Ropa de protección. File 1040 online   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. File 1040 online   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. File 1040 online Uniformes militares. File 1040 online   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. File 1040 online Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. File 1040 online Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. File 1040 online   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. File 1040 online   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. File 1040 online Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. File 1040 online De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. File 1040 online Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. File 1040 online También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. File 1040 online Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. File 1040 online En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. File 1040 online Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. File 1040 online Algunos de estos gastos se explican más adelante. File 1040 online Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. File 1040 online Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. File 1040 online Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. File 1040 online Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. File 1040 online Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. File 1040 online Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. File 1040 online Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. File 1040 online Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. File 1040 online Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. File 1040 online Dichos cargos son deducibles en el año en que se paguen. File 1040 online Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). File 1040 online Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). File 1040 online Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. File 1040 online Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. File 1040 online No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. File 1040 online Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. File 1040 online Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. File 1040 online Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. File 1040 online Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. File 1040 online Tiene que agregar el cargo al costo de los bienes. File 1040 online No puede deducir el cargo que pague a un agente de bolsa para vender valores. File 1040 online Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. File 1040 online Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. File 1040 online Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. File 1040 online Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. File 1040 online Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. File 1040 online Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. File 1040 online Las deducciones de dichas entidades se traspasan a los socios o accionistas. File 1040 online Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. File 1040 online Ejemplo. File 1040 online Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. File 1040 online El club se considera una sociedad colectiva. File 1040 online Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. File 1040 online En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. File 1040 online No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. File 1040 online Fondos mutuos de oferta pública. File 1040 online   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. File 1040 online Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. File 1040 online   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). File 1040 online Esta cifra neta es la cantidad que declara como ingresos. File 1040 online Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. File 1040 online Declaraciones informativas. File 1040 online   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. File 1040 online Sociedades colectivas y de tipo S. File 1040 online   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. File 1040 online Fondos mutuos que no son de oferta pública. File 1040 online   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. File 1040 online Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. File 1040 online Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. File 1040 online Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. File 1040 online También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. File 1040 online Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. File 1040 online Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). File 1040 online Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. File 1040 online Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. File 1040 online Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. File 1040 online Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. File 1040 online Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. File 1040 online Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. File 1040 online Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. File 1040 online No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. File 1040 online Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. File 1040 online Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. File 1040 online Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. File 1040 online Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. File 1040 online Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. File 1040 online No están sujetas al límite del 2%. File 1040 online Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. File 1040 online Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). File 1040 online Prima amortizable de bonos tributables. File 1040 online Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. File 1040 online Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. File 1040 online Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. File 1040 online Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. File 1040 online Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. File 1040 online Pérdidas por estafas de inversiones engañosas tipo Ponzi. File 1040 online Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. File 1040 online Reintegros de más de $3,000 por la reclamación de un derecho. File 1040 online Inversión no recuperada en una anualidad. File 1040 online Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. File 1040 online Puede optar por amortizar la prima de bonos tributables. File 1040 online Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. File 1040 online Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. File 1040 online Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. File 1040 online Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). File 1040 online Primero, declare la pérdida en la Sección B del Formulario 4684. File 1040 online Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. File 1040 online Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. File 1040 online Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. File 1040 online Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. File 1040 online Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. File 1040 online Vea la Publicación 559, en inglés, para obtener más información. File 1040 online Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. File 1040 online Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. File 1040 online No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. File 1040 online No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. File 1040 online Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. File 1040 online Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. File 1040 online Diario de ganancias y pérdidas. File 1040 online Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. File 1040 online Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. File 1040 online El nombre y la dirección o ubicación del establecimiento de apuestas. File 1040 online Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. File 1040 online La (o las) cantidad(es) que ganó o perdió. File 1040 online Vea la Publicación 529, en inglés, para información adicional. File 1040 online Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. File 1040 online Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. File 1040 online Personas que trabajan por cuenta propia. File 1040 online   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. File 1040 online Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. File 1040 online No está sujeto a las limitaciones de actividades pasivas. File 1040 online Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. File 1040 online Vea Reintegros en el capítulo 12, para más información. File 1040 online Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. File 1040 online Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. File 1040 online Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. File 1040 online Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. File 1040 online Luego, se explican en mayor detalle los gastos no deducibles adicionales. File 1040 online Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. File 1040 online Gastos de entierro o funeral, incluido el costo de la tumba. File 1040 online Gastos de capital. File 1040 online Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. File 1040 online Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. File 1040 online Reparaciones, seguro y alquiler de la vivienda. File 1040 online Sobornos y comisiones clandestinas. File 1040 online Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. File 1040 online Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. File 1040 online Primas de seguro personal por incapacidad. File 1040 online Gastos personales, de vida o familiares. File 1040 online Valor de salarios no recibidos o período de vacaciones no utilizadas. File 1040 online Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. File 1040 online Vea el capítulo 36. File 1040 online Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. File 1040 online Estos incluyen cargos de calificación e inscripción para las elecciones primarias. File 1040 online Honorarios legales. File 1040 online   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. File 1040 online Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. File 1040 online Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. File 1040 online Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. File 1040 online No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. File 1040 online No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. File 1040 online Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). File 1040 online Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. File 1040 online Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. File 1040 online Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). File 1040 online Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. File 1040 online Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. File 1040 online Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. File 1040 online Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. File 1040 online Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. File 1040 online Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. File 1040 online Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. File 1040 online Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. File 1040 online Consulte el capítulo 18 para información sobre la pensión alimenticia. File 1040 online Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. File 1040 online Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. File 1040 online Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. File 1040 online Cuotas usadas para cabildeo. File 1040 online   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. File 1040 online Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. File 1040 online Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. File 1040 online Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. File 1040 online Vea el capítulo 25. File 1040 online Ejemplo. File 1040 online Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. File 1040 online El diamante se cae del anillo y nunca lo pudo encontrar. File 1040 online La pérdida del diamante es un hecho fortuito. File 1040 online Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. File 1040 online Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. File 1040 online Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. File 1040 online Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. File 1040 online Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. File 1040 online Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. File 1040 online Demanda por incumplimiento de promesa de matrimonio. File 1040 online Cargos civiles o penales derivados de una relación personal. File 1040 online Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. File 1040 online Preparación de un título (o defensa o perfeccionamiento de un título). File 1040 online Preparación de un testamento. File 1040 online Reclamaciones de propiedad o liquidación de propiedad en un divorcio. File 1040 online No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. File 1040 online Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. File 1040 online Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. File 1040 online Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. File 1040 online Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. File 1040 online Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. File 1040 online Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. File 1040 online Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. File 1040 online Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. File 1040 online Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. File 1040 online No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. File 1040 online Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. File 1040 online No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. File 1040 online Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. File 1040 online Ejemplo. File 1040 online Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. File 1040 online Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. File 1040 online No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. File 1040 online Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. File 1040 online Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). File 1040 online Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. File 1040 online Vea el capítulo 26 para más información sobre gastos de viaje deducibles. File 1040 online Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. File 1040 online Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. File 1040 online Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. File 1040 online Prev  Up  Next   Home   More Online Publications
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File 1040 online 36. File 1040 online   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. File 1040 online Rules for EveryoneRule 1. File 1040 online Your AGI Must Be Less Than: Rule 2. File 1040 online You Must Have a Valid Social Security Number (SSN) Rule 3. File 1040 online Your Filing Status Cannot Be Married Filing Separately Rule 4. File 1040 online You Must Be a U. File 1040 online S. File 1040 online Citizen or Resident Alien All Year Rule 5. File 1040 online You Cannot File Form 2555 or Form 2555-EZ Rule 6. File 1040 online Your Investment Income Must Be $3,300 or Less Rule 7. File 1040 online You Must Have Earned Income Part B. File 1040 online Rules If You Have a Qualifying ChildRule 8. File 1040 online Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. File 1040 online Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. File 1040 online You Cannot Be a Qualifying Child of Another Taxpayer Part C. File 1040 online Rules If You Do Not Have a Qualifying ChildRule 11. File 1040 online You Must Be at Least Age 25 but Under Age 65 Rule 12. File 1040 online You Cannot Be the Dependent of Another Person Rule 13. File 1040 online You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. File 1040 online You Must Have Lived in the United States More Than Half of the Year Part D. File 1040 online Figuring and Claiming the EICRule 15. File 1040 online Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. File 1040 online John and Janet Smith (Form 1040A) Example 2. File 1040 online Kelly Green (Form 1040EZ) What's New Earned income amount is more. File 1040 online  The maximum amount of income you can earn and still get the credit has increased. File 1040 online You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). File 1040 online Your adjusted gross income also must be less than the amount in the above list that applies to you. File 1040 online For details, see Rules 1 and 15. File 1040 online Investment income amount is more. File 1040 online  The maximum amount of investment income you can have and still get the credit has increased to $3,300. File 1040 online See Rule 6. File 1040 online Reminders Increased EIC on certain joint returns. File 1040 online  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. File 1040 online As a result, the EIC table has different columns for married persons filing jointly than for everyone else. File 1040 online When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. File 1040 online Online help. File 1040 online  You can use the EITC Assistant at www. File 1040 online irs. File 1040 online gov/eitc to find out if you are eligible for the credit. File 1040 online The EITC Assistant is available in English and Spanish. File 1040 online EIC questioned by IRS. File 1040 online  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. File 1040 online We will tell you what documents to send us. File 1040 online These may include: birth certificates, school records, medical records, etc. File 1040 online The process of establishing your eligibility will delay your refund. File 1040 online Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. File 1040 online A tax credit usually means more money in your pocket. File 1040 online It reduces the amount of tax you owe. File 1040 online The EIC may also give you a refund. File 1040 online How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. File 1040 online When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. File 1040 online Or, if you prefer, you can let the IRS figure the credit for you. File 1040 online How will this chapter help you?   This chapter will explain the following. File 1040 online The rules you must meet to qualify for the EIC. File 1040 online How to figure the EIC. File 1040 online Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . File 1040 online Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . File 1040 online There is one final rule you must meet in Part D, Figuring and Claiming the EIC . File 1040 online You qualify for the credit if you meet all the rules in each part that applies to you. File 1040 online If you have a qualifying child, the rules in Parts A, B, and D apply to you. File 1040 online If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. File 1040 online Table 36-1, Earned Income Credit in a Nutshell. File 1040 online   Use Table 36–1 as a guide to Parts A, B, C, and D. File 1040 online The table is a summary of all the rules in each part. File 1040 online Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. File 1040 online If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. File 1040 online You must also qualify to claim the EIC by meeting all the rules described in this chapter. File 1040 online However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. File 1040 online For example, if your arithmetic is incorrect, the IRS can correct it. File 1040 online If you do not provide a correct social security number, the IRS can deny the EIC. File 1040 online These kinds of errors are called math or clerical errors. File 1040 online If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. File 1040 online If your error was due to fraud, then you cannot claim the EIC for the next 10 years. File 1040 online More information. File 1040 online   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. File 1040 online Part A. File 1040 online Rules for Everyone This part of the chapter discusses Rules 1 through 7. File 1040 online You must meet all seven rules to qualify for the earned income credit. File 1040 online If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. File 1040 online If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. File 1040 online Rule 1. File 1040 online Your 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. File 1040 online Adjusted gross income (AGI). File 1040 online   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). File 1040 online If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. File 1040 online Example. File 1040 online Your AGI is $38,550, you are single, and you have one qualifying child. File 1040 online You cannot claim the EIC because your AGI is not less than $37,870. File 1040 online 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. File 1040 online Community property. File 1040 online   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. File 1040 online This is different from the community property rules that apply under Rule 7 . File 1040 online Rule 2. File 1040 online 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). File 1040 online Any qualifying child listed on Schedule EIC also must have a valid SSN. File 1040 online (See Rule 8 if you have a qualifying child. File 1040 online ) 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. File 1040 online An example of a federally funded benefit is Medicaid. File 1040 online 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. File 1040 online S. File 1040 online citizen or permanent resident, ask the SSA for a new social security card without the legend. File 1040 online U. File 1040 online S. File 1040 online citizen. File 1040 online   If you were a U. File 1040 online S. File 1040 online citizen when you received your SSN, you have a valid SSN. File 1040 online Valid for work only with INS or DHS authorization. File 1040 online   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. File 1040 online SSN missing or incorrect. File 1040 online   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. File 1040 online Other taxpayer identification number. File 1040 online   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). File 1040 online ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. File 1040 online No SSN. File 1040 online   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). File 1040 online You cannot claim the EIC. File 1040 online Getting an SSN. File 1040 online   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, Application for a Social Security Card, with the SSA. File 1040 online You can get Form SS-5 online at www. File 1040 online socialsecurity. File 1040 online gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. File 1040 online Filing deadline approaching and still no SSN. File 1040 online   If the filing deadline is approaching and you still do not have an SSN, you have two choices. File 1040 online Request an automatic 6-month extension of time to file your return. File 1040 online You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. File 1040 online S. File 1040 online Individual Income Tax Return. File 1040 online For more information, see chapter 1 . File 1040 online File the return on time without claiming the EIC. File 1040 online After receiving the SSN, file an amended return (Form 1040X, Amended U. File 1040 online S. File 1040 online Individual Income Tax Return) claiming the EIC. File 1040 online Attach a filled-in Schedule EIC if you have a qualifying child. File 1040 online Table 36-1. File 1040 online Earned Income Credit in a Nutshell First, you must meet all the rules in this column. File 1040 online Second, you must meet all the rules in one of these columns, whichever applies. File 1040 online Third, you must meet the rule in this column. File 1040 online Part A. File 1040 online  Rules for Everyone Part B. File 1040 online  Rules If You Have a Qualifying Child Part C. File 1040 online  Rules If You Do Not Have a Qualifying Child Part D. File 1040 online  Figuring and Claiming the EIC 1. File 1040 online 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. File 1040 online 2. File 1040 online You must have a valid social security number. File 1040 online  3. File 1040 online Your filing status cannot be “Married filing separately. File 1040 online ” 4. File 1040 online You must be a U. File 1040 online S. File 1040 online citizen or resident alien all year. File 1040 online  5. File 1040 online You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). File 1040 online  6. File 1040 online Your investment income must be $3,300 or less. File 1040 online  7. File 1040 online You must have earned income. File 1040 online 8. File 1040 online Your child must meet the relationship, age, residency, and joint return tests. File 1040 online  9. File 1040 online Your qualifying child cannot be used by more than one person to claim the EIC. File 1040 online  10. File 1040 online You cannot be a qualifying child of another person. File 1040 online 11. File 1040 online You must be at least age 25 but under age 65. File 1040 online  12. File 1040 online You cannot be the dependent of another person. File 1040 online  13. File 1040 online You cannot be a qualifying child of another person. File 1040 online  14. File 1040 online You must have lived in the United States more than half of the year. File 1040 online 15. File 1040 online 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. File 1040 online Rule 3. File 1040 online Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. File 1040 online Your filing status cannot be “Married filing separately. File 1040 online ” Spouse did not live with you. File 1040 online   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. File 1040 online In that case, you may be able to claim the EIC. File 1040 online For detailed information about filing as head of household, see chapter 2 . File 1040 online Rule 4. File 1040 online You Must Be a U. File 1040 online S. File 1040 online 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. File 1040 online You can use that filing status only if one spouse is a U. File 1040 online S. File 1040 online citizen or resident alien and you choose to treat the nonresident spouse as a U. File 1040 online S. File 1040 online resident. File 1040 online If you make this choice, you and your spouse are taxed on your worldwide income. File 1040 online 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). File 1040 online If you need more information on making this choice, get Publication 519, U. File 1040 online S. File 1040 online Tax Guide for Aliens. File 1040 online Rule 5. File 1040 online 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. File 1040 online You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. File 1040 online U. File 1040 online S. File 1040 online possessions are not foreign countries. File 1040 online See Publication 54, Tax Guide for U. File 1040 online S. File 1040 online Citizens and Resident Aliens Abroad, for more detailed information. File 1040 online Rule 6. File 1040 online 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. File 1040 online If your investment income is more than $3,300, you cannot claim the credit. File 1040 online For most people, investment income is the total of the following amounts. File 1040 online Taxable interest (line 8a of Form 1040 or 1040A). File 1040 online Tax-exempt interest (line 8b of Form 1040 or 1040A). File 1040 online Dividend income (line 9a of Form 1040 or 1040A). File 1040 online Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). File 1040 online If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. File 1040 online However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. File 1040 online Rule 7. File 1040 online You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. File 1040 online If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. File 1040 online If you are an employee, earned income includes all the taxable income you get from your employer. File 1040 online If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. File 1040 online Earned Income Earned income includes all of the following types of income. File 1040 online Wages, salaries, tips, and other taxable employee pay. File 1040 online Employee pay is earned income only if it is taxable. File 1040 online Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File 1040 online But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. File 1040 online Net earnings from self-employment. File 1040 online Gross income received as a statutory employee. File 1040 online Wages, salaries, and tips. File 1040 online   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. File 1040 online You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). File 1040 online Nontaxable combat pay election. File 1040 online   You can elect to include your nontaxable combat pay in earned income for the earned income credit. File 1040 online Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. File 1040 online Figure the credit with and without your nontaxable combat pay before making the election. File 1040 online   If you make the election, you must include in earned income all nontaxable combat pay you received. File 1040 online If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. File 1040 online In other words, if one of you makes the election, the other one can also make it but does not have to. File 1040 online   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. File 1040 online ” Self-employed persons and statutory employees. File 1040 online   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. File 1040 online 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. File 1040 online Each approved form exempts certain income from social security taxes. File 1040 online Each form is discussed here in terms of what is or is not earned income for the EIC. File 1040 online Form 4361. File 1040 online   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. File 1040 online This includes wages, salaries, tips, and other taxable employee compensation. File 1040 online A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. File 1040 online Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. File 1040 online Examples include fees for performing marriages and honoraria for delivering speeches. File 1040 online Form 4029. File 1040 online   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. File 1040 online However, amounts you received as a self-employed individual do not count as earned income. File 1040 online Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. File 1040 online 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. File 1040 online Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. File 1040 online You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. File 1040 online Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. File 1040 online Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). File 1040 online Disability insurance payments. File 1040 online   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. File 1040 online It does not matter whether you have reached minimum retirement age. File 1040 online If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. File 1040 online ” 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. File 1040 online Do not include any of these items in your earned income. File 1040 online Earnings while an inmate. File 1040 online   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. File 1040 online This includes amounts for work performed while in a work release program or while in a halfway house. File 1040 online Workfare payments. File 1040 online   Nontaxable workfare payments are not earned income for the EIC. File 1040 online 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 private sector employment is not available, or (2) community service program activities. File 1040 online Community property. File 1040 online   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. File 1040 online That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. File 1040 online 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. File 1040 online Nevada, Washington, and California domestic partners. File 1040 online   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. File 1040 online Your earned income for the EIC does not include any amount earned by your partner. File 1040 online Your earned income includes the entire amount you earned. File 1040 online For details, see Publication 555. File 1040 online Conservation Reserve Program (CRP) payments. File 1040 online   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. File 1040 online Nontaxable military pay. File 1040 online   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. File 1040 online Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). File 1040 online See Publication 3, Armed Forces' Tax Guide, for more information. File 1040 online    Combat pay. File 1040 online You can elect to include your nontaxable combat pay in earned income for the EIC. File 1040 online See Nontaxable combat pay election, earlier. File 1040 online Part B. File 1040 online Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. File 1040 online Part B discusses Rules 8 through 10. File 1040 online You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. File 1040 online You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. File 1040 online (You cannot file Form 1040EZ. File 1040 online ) You also must complete Schedule EIC and attach it to your return. File 1040 online If you meet all the rules in Part A and this part, read Part D to find out what to do next. File 1040 online If you do not meet Rule 8, you do not have a qualifying child. File 1040 online Read Part C to find out if you can get the earned income credit without a qualifying child. File 1040 online Rule 8. File 1040 online Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. File 1040 online The four tests are: Relationship, Age, Residency, and Joint return. File 1040 online The four tests are illustrated in Figure 36–1. File 1040 online The paragraphs that follow contain more information about each test. File 1040 online 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). File 1040 online The following definitions clarify the relationship test. File 1040 online Adopted child. File 1040 online   An adopted child is always treated as your own child. File 1040 online The term “adopted child” includes a child who was lawfully placed with you for legal adoption. File 1040 online Foster child. File 1040 online   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. File 1040 online An authorized placement agency includes a state or local government agency. File 1040 online It also includes a tax-exempt organization licensed by a state. File 1040 online In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. File 1040 online Example. File 1040 online 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. File 1040 online Debbie is your foster child. File 1040 online 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. File 1040 online    The following examples and definitions clarify the age test. File 1040 online Example 1—child not under age 19. File 1040 online Your son turned 19 on December 10. File 1040 online 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. File 1040 online Example 2—child not younger than you or your spouse. File 1040 online Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. File 1040 online He is not disabled. File 1040 online Both you and your spouse are 21 years old and you file a joint return. File 1040 online Your brother is not your qualifying child because he is not younger than you or your spouse. File 1040 online Example 3—child younger than your spouse but not younger than you. File 1040 online The facts are the same as in Example 2 except that your spouse is 25 years old. File 1040 online Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. File 1040 online Student defined. File 1040 online   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. File 1040 online The 5 calendar months need not be consecutive. File 1040 online   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. File 1040 online School defined. File 1040 online   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. File 1040 online However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. File 1040 online Vocational high school students. File 1040 online   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. File 1040 online Permanently and totally disabled. File 1040 online   Your child is permanently and totally disabled if both of the following apply. File 1040 online He or she cannot engage in any substantial gainful activity because of a physical or mental condition. File 1040 online A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. File 1040 online Residency Test Your child must have lived with you in the United States for more than half of 2013. File 1040 online The following definitions clarify the residency test. File 1040 online United States. File 1040 online   This means the 50 states and the District of Columbia. File 1040 online It does not include Puerto Rico or U. File 1040 online S. File 1040 online possessions such as Guam. File 1040 online Homeless shelter. File 1040 online   Your home can be any location where you regularly live. File 1040 online You do not need a traditional home. File 1040 online 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. File 1040 online Military personnel stationed outside the United States. File 1040 online    U. File 1040 online S. File 1040 online 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. File 1040 online Figure 36-1. File 1040 online Tests for Qualifying Child Please click here for the text description of the image. File 1040 online Qualifying child Extended active duty. File 1040 online   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. File 1040 online 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. File 1040 online Birth or death of a child. File 1040 online   A 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. File 1040 online Temporary absences. File 1040 online   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. File 1040 online Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. File 1040 online Kidnapped child. File 1040 online    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. File 1040 online The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. File 1040 online This treatment applies for all years until the child is returned. File 1040 online 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. File 1040 online   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. File 1040 online Joint Return Test To meet this test, the child cannot file a joint return for the year. File 1040 online Exception. File 1040 online   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. File 1040 online Example 1—child files joint return. File 1040 online You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File 1040 online He earned $25,000 for the year. File 1040 online The couple files a joint return. File 1040 online Because your daughter and her husband filed a joint return, she is not your qualifying child. File 1040 online Example 2—child files joint return only to claim a refund of withheld tax. File 1040 online Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. File 1040 online They do not have a child. File 1040 online Neither is required to file a tax return. File 1040 online Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. File 1040 online The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. File 1040 online Example 3—child files joint return to claim American opportunity credit. File 1040 online The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File 1040 online 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. File 1040 online Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. File 1040 online The exception to the joint return test does not apply, so your son is not your qualifying child. File 1040 online Married child. File 1040 online   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. File 1040 online Social security number. File 1040 online   The 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. File 1040 online 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), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. File 1040 online   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. File 1040 online For more information about SSNs, see Rule 2 . File 1040 online Rule 9. File 1040 online 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. File 1040 online However, only one of these persons can actually treat the child as a qualifying child. File 1040 online 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). File 1040 online The exemption for the child. File 1040 online The child tax credit. File 1040 online Head of household filing status. File 1040 online The credit for child and dependent care expenses. File 1040 online The exclusion for dependent care benefits. File 1040 online The EIC. File 1040 online The other person cannot take any of these benefits based on this qualifying child. File 1040 online In other words, you and the other person cannot agree to divide these tax benefits between you. File 1040 online The other person cannot take any of these tax benefits unless he or she has a different qualifying child. File 1040 online The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. File 1040 online However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. File 1040 online Tiebreaker rules. File 1040 online   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. File 1040 online If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. File 1040 online 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. File 1040 online 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. File 1040 online 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. File 1040 online 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. File 1040 online 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. File 1040 online 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. File 1040 online See Example 8 . File 1040 online   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. File 1040 online See Examples 1 through 13 . File 1040 online   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 Part C for people who do not have a qualifying child. File 1040 online If the other person cannot claim the EIC. File 1040 online   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. File 1040 online See Examples 6 and 7 . File 1040 online 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. File 1040 online Examples. File 1040 online The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. File 1040 online Example 1. File 1040 online You and your 2-year-old son Jimmy lived with your mother all year. File 1040 online You are 25 years old, unmarried, and your AGI is $9,000. File 1040 online Your only income was $9,000 from a part-time job. File 1040 online Your mother's only income was $20,000 from her job, and her AGI is $20,000. File 1040 online Jimmy's father did not live with you or Jimmy. File 1040 online The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. File 1040 online 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. File 1040 online However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). File 1040 online He is not a qualifying child of anyone else, including his father. File 1040 online 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). File 1040 online Example 2. File 1040 online The facts are the same as in Example 1 except your AGI is $25,000. File 1040 online Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. File 1040 online Only you can claim him. File 1040 online Example 3. File 1040 online The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. File 1040 online 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. File 1040 online 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. File 1040 online Example 4. File 1040 online 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. File 1040 online Only one of you can claim each child. File 1040 online However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. File 1040 online For example, if you claim one child, your mother can claim the other two. File 1040 online Example 5. File 1040 online The facts are the same as in Example 1 except that you are only 18 years old. File 1040 online This means you are a qualifying child of your mother. File 1040 online Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. File 1040 online Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. File 1040 online 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. File 1040 online Example 6. File 1040 online The facts are the same as in Example 1 except that your mother earned $50,000 from her job. File 1040 online Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. File 1040 online Example 7. File 1040 online The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. File 1040 online Your earned income is too high for you to claim the EIC. File 1040 online But your mother cannot claim the EIC either, because her AGI is not higher than yours. File 1040 online Example 8. File 1040 online 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 an AGI of $30,000 on a joint return. File 1040 online 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. File 1040 online 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. File 1040 online In other words, each parent's AGI can be treated as $15,000. File 1040 online Example 9. File 1040 online You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. File 1040 online In August and September, Joey lived with you. File 1040 online For the rest of the year, Joey lived with your husband, who is Joey's father. File 1040 online 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. File 1040 online 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. File 1040 online You and your husband will file separate returns. File 1040 online Your husband agrees to let you treat Joey as a qualifying child. File 1040 online 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. File 1040 online However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. File 1040 online See Rule 3 . File 1040 online Example 10. File 1040 online The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. File 1040 online In this case, only your husband will be allowed to treat Joey as a qualifying child. File 1040 online This is because, during 2013, the boy lived with him longer than with you. File 1040 online You cannot claim the EIC (either with or without a qualifying child). File 1040 online 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. File 1040 online See Rule 3 . File 1040 online Example 11. File 1040 online You, your 5-year-old son and your son's father lived together all year. File 1040 online You and your son's father are not married. File 1040 online 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. File 1040 online Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. File 1040 online Neither of you had any other income. File 1040 online Your son's father agrees to let you treat the child as a qualifying child. File 1040 online 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. File 1040 online Example 12. File 1040 online 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. File 1040 online In this case, only your son's father will be allowed to treat your son as a qualifying child. File 1040 online This is because his AGI, $14,000, is more than your AGI, $12,000. File 1040 online You cannot claim the EIC (either with or without a qualifying child). File 1040 online Example 13. File 1040 online You and your 7-year-old niece, your sister's child, lived with your mother all year. File 1040 online You are 25 years old, and your AGI is $9,300. File 1040 online Your only income was from a part-time job. File 1040 online Your mother's AGI is $15,000. File 1040 online Her only income was from her job. File 1040 online Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. File 1040 online 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. File 1040 online However, only your mother can treat her as a qualifying child. File 1040 online This is because your mother's AGI, $15,000, is more than your AGI, $9,300. File 1040 online Special rule for divorced or separated parents (or parents who live apart). File 1040 online   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. File 1040 online 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 times during the last 6 months of 2013, whether or not they are or were married. File 1040 online The child received over half of his or her support for the year from the parents. File 1040 online The child is in the custody of one or both parents for more than half of 2013. File 1040 online Either of the following statements is true. File 1040 online 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. File 1040 online 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. File 1040 online 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. File 1040 online  For details, see chapter 3. File 1040 online Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. File 1040 online Applying Rule 9 to divorced or separated parents (or parents who live apart). File 1040 online   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. File 1040 online 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. File 1040 online 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. File 1040 online Example 1. File 1040 online You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. File 1040 online Your AGI is $10,000. File 1040 online Your mother’s AGI is $25,000. File 1040 online Your son's father did not live with you or your son. File 1040 online Under the special rule for children of 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. File 1040 online 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. File 1040 online You and your mother did not have any child care expenses or dependent care benefits. File 1040 online 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. File 1040 online Example 2. File 1040 online The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. File 1040 online Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. File 1040 online Example 3. File 1040 online 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. File 1040 online Your mother also claims him as a qualifying child for head of household filing status. File 1040 online You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. File 1040 online The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. File 1040 online Rule 10. File 1040 online You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File 1040 online ) if all of the following statements are true. File 1040 online You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File 1040 online Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File 1040 online 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. File 1040 online You lived with that person in the United States for more than half of the year. File 1040 online 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). File 1040 online For more details about the tests to be a qualifying child, see Rule 8 . File 1040 online If you are a qualifying child of another taxpayer, you cannot claim the EIC. File 1040 online 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. File 1040 online Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). File 1040 online Example. File 1040 online You and your daughter lived with your mother all year. File 1040 online You are 22 years old, unmarried, and attended a trade school full time. File 1040 online You had a part-time job and earned $5,700. File 1040 online You had no other income. File 1040 online Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. File 1040 online She can claim the EIC if she meets all the other requirements. File 1040 online Because you are your mother's qualifying child, you cannot claim the EIC. File 1040 online This is so even if your mother cannot or does not claim the EIC. File 1040 online Child of person not required to file a return. File 1040 online   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. File 1040 online Example. File 1040 online 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. File 1040 online As a result, you are not your mother's qualifying child. File 1040 online You can claim the EIC if you meet all the other requirements to do so. File 1040 online   See Rule 10 in Publication 596 for additional examples. File 1040 online Part C. File 1040 online Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . File 1040 online  Part C discusses Rules 11 through 14. File 1040 online You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. File 1040 online If you have a qualifying child, the rules in this part do not apply to you. File 1040 online You can claim the credit only if you meet all the rules in Parts A, B, and D. File 1040 online See Rule 8 to find out if you have a qualifying child. File 1040 online Rule 11. File 1040 online 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. File 1040 online 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. File 1040 online It does not matter which spouse meets the age test, as long as one of the spouses does. File 1040 online You meet the age test if you were born after December 31, 1948, and before January 2, 1989. File 1040 online 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. File 1040 online If neither you nor your spouse meets the age test, you cannot claim the EIC. File 1040 online Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File 1040 online Death of spouse. File 1040 online   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. File 1040 online Example 1. File 1040 online You are age 28 and unmarried. File 1040 online You meet the age test. File 1040 online Example 2—spouse meets age test. File 1040 online You are married and filing a joint return. File 1040 online You are age 23 and your spouse is age 27. File 1040 online You meet the age test because your spouse is at least age 25 but under age 65. File 1040 online Example 3—spouse dies in 2013. File 1040 online You are married and filing a joint return with your spouse who died in August 2013. File 1040 online You are age 67. File 1040 online Your spouse would have become age 65 in November 2013. File 1040 online Because your spouse was under age 65 when she died, you meet the age test. File 1040 online Rule 12. File 1040 online 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. File 1040 online 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. File 1040 online If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. File 1040 online If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. File 1040 online Example 1. File 1040 online In 2013, you were age 25, single, and living at home with your parents. File 1040 online You worked and were not a student. File 1040 online You earned $7,500. File 1040 online Your parents cannot claim you as a dependent. File 1040 online 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. File 1040 online You meet this rule. File 1040 online You can claim the EIC if you meet all the other requirements. File 1040 online Example 2. File 1040 online The facts are the same as in Example 1 , except that you earned $2,000. File 1040 online Your parents can claim you as a dependent but decide not to. File 1040 online You do not meet this rule. File 1040 online You cannot claim the credit because your parents could have claimed you as a dependent. File 1040 online Joint returns. File 1040 online   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. File 1040 online   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. File 1040 online But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. File 1040 online Example 1. File 1040 online You are 26 years old. File 1040 online You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. File 1040 online Neither you nor your wife is required to file a tax return. File 1040 online You do not have a child. File 1040 online Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. File 1040 online Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. File 1040 online They can claim exemptions for you and your wife if all the other tests to do so are met. File 1040 online Example 2. File 1040 online The facts are the same as in Example 1 except no taxes were taken out of your pay. File 1040 online 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. File 1040 online Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. File 1040 online Your parents cannot claim an exemption for either you or your wife. File 1040 online Rule 13. File 1040 online You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File 1040 online ) if all of the following statements are true. File 1040 online You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File 1040 online Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File 1040 online 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 (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. File 1040 online You lived with that person in the United States for more than half of the year. File 1040 online 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). File 1040 online For more details about the tests to be a qualifying child, see Rule 8 . File 1040 online If you are a qualifying child of another taxpayer, you cannot claim the EIC. File 1040 online 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. File 1040 online Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File 1040 online Example. File 1040 online You lived with your mother all year. File 1040 online You are age 26, unmarried, and permanently and totally disabled. File 1040 online Your only income was from a community center where you went three days a week to answer telephones. File 1040 online You earned $5,000 for the year and provided more than half of your own support. File 1040 online Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. File 1040 online She can claim the EIC if she meets all the other requirements. File 1040 online Because you are a qualifying child of your mother, you cannot claim the EIC. File 1040 online This is so even if your mother cannot or does not claim the EIC. File 1040 online Joint returns. File 1040 online   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. File 1040 online   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. File 1040 online But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. File 1040 online Child of person not required to file a return. File 1040 online   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. File 1040 online Example. File 1040 online You lived all year with your father. File 1040 online You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. File 1040 online You have no other income, no children, and provided more than half of your own support. File 1040 online Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. File 1040 online As a result, you are not your father's qualifying child. File 1040 online You can claim the EIC if you meet all the other requirements to do so. File 1040 online   See Rule 13 in Publication 596 for additional examples. File 1040 online Rule 14. File 1040 online 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. File 1040 online If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File 1040 online United States. File 1040 online   This means the 50 states and the District of Columbia. File 1040 online It does not include Puerto Rico or U. File 1040 online S. File 1040 online possessions such as Guam. File 1040 online Homeless shelter. File 1040 online   Your home can be any location where you regularly live. File 1040 online You do not need a traditional home. File 1040 online If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. File 1040 online Military personnel stationed outside the United States. File 1040 online   U. File 1040 online S. File 1040 online military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. File 1040 online Part D. File 1040 online Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. File 1040 online Part D discusses Rule 15 . File 1040 online You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. File 1040 online This part of the chapter also explains how to figure the amount of your credit. File 1040 online You have two choices. File 1040 online Have the IRS figure the EIC for you. File 1040 online If you want to do this, see IRS Will Figure the EIC for You . File 1040 online Figure the EIC yourself. File 1040 online If you want to do this, see How To Figure the EIC Yourself . File 1040 online Rule 15. File 1040 online 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. File 1040 online Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. File 1040 online Employee pay is earned income only if it is taxable. File 1040 online Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File 1040 online But there is an exception for nontaxable combat pay, which you can choose to include in earned income. File 1040 online Earned income is explained in detail in Rule 7 . File 1040 online Figuring earned income. File 1040 online   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. File 1040 online   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. File 1040 online   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). File 1040 online You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. File 1040 online Scholarship or fellowship grants not reported on a Form W-2. File 1040 online   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. File 1040 online Inmate's income. File 1040 online   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. File 1040 online This includes amounts received for work performed while in a work release program or while in a halfway house. File 1040 online 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). File 1040 online Pension or annuity from deferred compensation plans. File 1040 online   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. File 1040 online 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). File 1040 online This amount may be reported in box 11 of your Form W-2. File 1040 online If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. File 1040 online Clergy. File 1040 online   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 reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. File 1040 online Put “Clergy” on the dotted line next to line 64a (Form 1040). File 1040 online Church employees. File 1040 online    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. File 1040 online If you received wages as a