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File 2010 State Tax Return

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File 2010 State Tax Return

File 2010 state tax return 3. File 2010 state tax return   Filing Information for Individuals in Certain U. File 2010 state tax return S. File 2010 state tax return Possessions Table of Contents American SamoaWhere To Get Forms and Information Which Returns To File Special Rules for American Samoa Double Taxation The Commonwealth of Puerto RicoWhere To Get Forms and Information Which Returns To File Special Rules for Puerto Rico Double Taxation The Commonwealth of the Northern Mariana IslandsWhere To Get Forms and Information Which Return To File Special Rules for the CNMI Double Taxation GuamWhere To Get Forms and Information Which Return To File Special Rules for Guam Double Taxation The U. File 2010 state tax return S. File 2010 state tax return Virgin IslandsWhere To Get Forms and Information Which Return To File Special Rules for the USVI Double Taxation If you have income from American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, you may have to file a tax return with the tax department of that possession. File 2010 state tax return Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. File 2010 state tax return S. File 2010 state tax return Internal Revenue Service. File 2010 state tax return This chapter covers the general rules for filing returns in the five possessions. File 2010 state tax return You must first determine if you are a bona fide resident of the relevant possession. File 2010 state tax return See chapter 1 for a discussion of the requirements you must meet. File 2010 state tax return You should ask for forms and advice about the filing of possession tax returns from that possession's tax department, not the Internal Revenue Service. File 2010 state tax return Contact information is listed in this chapter under the heading for each possession. File 2010 state tax return American Samoa American Samoa has its own separate and independent tax system. File 2010 state tax return Although its tax laws are modeled on the U. File 2010 state tax return S. File 2010 state tax return Internal Revenue Code, there are certain differences. File 2010 state tax return Where To Get Forms and Information Requests for advice about matters connected with Samoan taxation should be sent to: American Samoa Government Tax Office  Executive Office Building First Floor Pago Pago, AS 96799 The phone number is (684) 633-4181. File 2010 state tax return The fax number is (684) 633-1513. File 2010 state tax return You can get forms and publications at www. File 2010 state tax return americansamoa. File 2010 state tax return gov. File 2010 state tax return The addresses and phone numbers listed above are subject to change. File 2010 state tax return Which Returns To File Your residency status and your source of income with regard to American Samoa determine whether you file your return and pay your tax to American Samoa, to the United States, or to both. File 2010 state tax return In addition to the information below that is categorized by residency status, the Special Rules for American Samoa section (later) contains important information for determining the correct forms to file. File 2010 state tax return Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. File 2010 state tax return S. File 2010 state tax return tax on their American Samoa source income. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien. File 2010 state tax return   If you are a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. File 2010 state tax return An American Samoa tax return reporting your gross income from worldwide sources. File 2010 state tax return If you report non-American Samoa source income on your American Samoa tax return, you can claim a credit against your American Samoa tax liability for income taxes paid on that income to the United States, a foreign country, or another possession. File 2010 state tax return A U. File 2010 state tax return S. File 2010 state tax return tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. File 2010 state tax return However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. File 2010 state tax return S. File 2010 state tax return Government employees under Special Rules for American Samoa, later). File 2010 state tax return To exclude American Samoa source income, attach a completed Form 4563 to your U. File 2010 state tax return S. File 2010 state tax return tax return (see Form 4563 for more information). File 2010 state tax return If you are excluding American Samoa source income on your U. File 2010 state tax return S. File 2010 state tax return tax return, you will not be allowed any deductions from gross income or credits against tax that are directly or indirectly allocable to the exempt income. File 2010 state tax return For more information, see Special Rules for Completing Your U. File 2010 state tax return S. File 2010 state tax return Tax Return in chapter 4. File 2010 state tax return Nonresident alien. File 2010 state tax return   If you are a bona fide resident of American Samoa during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. File 2010 state tax return An American Samoa tax return reporting worldwide income. File 2010 state tax return A U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040, U. File 2010 state tax return S. File 2010 state tax return Individual Income Tax Return) reporting income from worldwide sources, but excluding American Samoa source income other than amounts for services performed as an employee of the United States or any of its agencies. File 2010 state tax return For more information, see U. File 2010 state tax return S. File 2010 state tax return Government employees under Special Rules for American Samoa, later. File 2010 state tax return To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. File 2010 state tax return S. File 2010 state tax return tax return (see Form 4563 , below, for more information). File 2010 state tax return For all other tax purposes, however, you will be treated as a nonresident alien individual. File 2010 state tax return For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. File 2010 state tax return There are also limitations on what deductions and credits are allowed. File 2010 state tax return See Publication 519 for more information. File 2010 state tax return Form 4563. File 2010 state tax return   If you must file a U. File 2010 state tax return S. File 2010 state tax return income tax return and you qualify to exclude any of your income from American Samoa, claim the exclusion by completing Form 4563 and attaching it to your Form 1040. File 2010 state tax return Form 4563 cannot be filed by itself. File 2010 state tax return There is an example of a filled-in Form 4563 in chapter 5. File 2010 state tax return   If you are a bona fide resident of American Samoa during the entire tax year and you are not including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments (including Form 4563) to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments (including Form 4563) to: Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. File 2010 state tax return Self-employment tax. File 2010 state tax return   If you are not required to file a U. File 2010 state tax return S. File 2010 state tax return tax return but have income that is effectively connected with a trade or business in American Samoa, you must file Form 1040-SS with the United States. File 2010 state tax return On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. File 2010 state tax return Additional Medicare Tax. File 2010 state tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax. File 2010 state tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File 2010 state tax return For more information see Additional Medicare Tax under Special Rules for Completing Your U. File 2010 state tax return S. File 2010 state tax return Tax Return in chapter 4. File 2010 state tax return Net Investment Income Tax. File 2010 state tax return   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. File 2010 state tax return 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. File 2010 state tax return The NIIT will apply to a bona fide resident of American Samoa if a taxpayer has modified adjusted gross income from sources outside of American Samoa that exceeds a specified threshold amount, e. File 2010 state tax return g. File 2010 state tax return , $200,000 for single filers. File 2010 state tax return The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File 2010 state tax return See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. File 2010 state tax return Estimated tax payments. File 2010 state tax return   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES, Estimated Tax for Individuals. File 2010 state tax return   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. File 2010 state tax return irs. File 2010 state tax return gov/e-pay. File 2010 state tax return   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. File 2010 state tax return Not a Bona Fide Resident of American Samoa An individual who is not a bona fide resident of American Samoa for the tax year generally files both U. File 2010 state tax return S. File 2010 state tax return and American Samoa tax returns, and claims a foreign tax credit on the U. File 2010 state tax return S. File 2010 state tax return return for taxes paid to American Samoa. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien. File 2010 state tax return   If you are a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien but not a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. File 2010 state tax return An American Samoa tax return reporting only your income from sources within American Samoa. File 2010 state tax return Wages for services performed in American Samoa, whether for a private employer, the U. File 2010 state tax return S. File 2010 state tax return Government, or otherwise, is income from sources within American Samoa. File 2010 state tax return A U. File 2010 state tax return S. File 2010 state tax return tax return reporting your income from worldwide sources. File 2010 state tax return You can take a credit against your U. File 2010 state tax return S. File 2010 state tax return tax liability if you paid income taxes to American Samoa (or other possession or foreign country) and reported income from those sources on your U. File 2010 state tax return S. File 2010 state tax return tax return. File 2010 state tax return De minimis exception to determining source of income. File 2010 state tax return   In certain situations you will not have income from a possession. File 2010 state tax return See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File 2010 state tax return Nonresident alien. File 2010 state tax return   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of American Samoa for the entire tax year, you generally must file the following returns. File 2010 state tax return An American Samoa tax return reporting only your income from sources within American Samoa. File 2010 state tax return In this situation, wages for services performed in American Samoa, whether for a private employer, the U. File 2010 state tax return S. File 2010 state tax return Government, or otherwise, is income from sources within American Samoa. File 2010 state tax return A U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040NR, U. File 2010 state tax return S. File 2010 state tax return Nonresident Alien Income Tax Return) reporting U. File 2010 state tax return S. File 2010 state tax return source income according to the rules for a nonresident alien. File 2010 state tax return See the Instructions for Form 1040NR. File 2010 state tax return   If you are not a bona fide resident of American Samoa during the entire tax year, and you are not including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments to: Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. File 2010 state tax return Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return Armed Forces. File 2010 state tax return   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. File 2010 state tax return Civilian spouse of active duty member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces. File 2010 state tax return   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. File 2010 state tax return However, if your tax residence is one of the 50 states or the District of Columbia and your only income from American Samoa is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040) and a state and/or local tax return, if required. File 2010 state tax return If you have income from American Samoa other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), contact the local tax administration for guidance. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return Government employees. File 2010 state tax return   If you are employed in American Samoa by the U. File 2010 state tax return S. File 2010 state tax return Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. File 2010 state tax return Whether you are subject to tax by American Samoa on your non-American Samoa source income depends on your status in American Samoa as a bona fide resident. File 2010 state tax return   Wages and salaries paid to employees of the U. File 2010 state tax return S. File 2010 state tax return Government and its agencies are also subject to U. File 2010 state tax return S. File 2010 state tax return federal income tax. File 2010 state tax return These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. File 2010 state tax return   For tax years ending after April 9, 2008, wages and salaries paid to bona fide residents by the Government of American Samoa can be excluded on the U. File 2010 state tax return S. File 2010 state tax return tax return. File 2010 state tax return   If you report government wages on both your U. File 2010 state tax return S. File 2010 state tax return and American Samoa tax returns, you can take a credit on your U. File 2010 state tax return S. File 2010 state tax return tax return for income taxes paid or accrued to American Samoa. File 2010 state tax return Figure the credit on Form 1116, and attach that form to your U. File 2010 state tax return S. File 2010 state tax return tax return, Form 1040. File 2010 state tax return Show your wages paid for services performed in American Samoa on Form 1116, line 1a, enter “American Samoa” on line g, and check box b above Part I. File 2010 state tax return Moving expense deduction. File 2010 state tax return   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. File 2010 state tax return Likewise, the expenses of a move back to the United States are generally attributable to U. File 2010 state tax return S. File 2010 state tax return earned income. File 2010 state tax return   If your move was to American Samoa, report your deduction for moving expenses as follows. File 2010 state tax return If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. File 2010 state tax return If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. File 2010 state tax return S. File 2010 state tax return tax returns. File 2010 state tax return Also, for purposes of a tax credit against your U. File 2010 state tax return S. File 2010 state tax return tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. File 2010 state tax return   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. File 2010 state tax return Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. File 2010 state tax return See Double Taxation in chapter 4. File 2010 state tax return The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. File 2010 state tax return Although it is modeled after the U. File 2010 state tax return S. File 2010 state tax return system, there are differences in law and tax rates. File 2010 state tax return Where To Get Forms and Information Requests for information about the filing of Puerto Rico tax returns should be addressed to: Departamento de Hacienda Negociado de Asistencia Contributiva  P. File 2010 state tax return O. File 2010 state tax return Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. File 2010 state tax return    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. File 2010 state tax return You can access the Hacienda website at www. File 2010 state tax return hacienda. File 2010 state tax return gobierno. File 2010 state tax return pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. File 2010 state tax return gobierno. File 2010 state tax return pr. File 2010 state tax return The addresses and phone numbers listed above are subject to change. File 2010 state tax return Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. File 2010 state tax return The income reported on each return depends on your residency status in Puerto Rico. File 2010 state tax return To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. File 2010 state tax return Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien. File 2010 state tax return   If you are a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien and also a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. File 2010 state tax return A Puerto Rico tax return reporting income from worldwide sources. File 2010 state tax return If you report U. File 2010 state tax return S. File 2010 state tax return source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. File 2010 state tax return A U. File 2010 state tax return S. File 2010 state tax return tax return reporting income from worldwide sources, but excluding Puerto Rico source income. File 2010 state tax return However, see U. File 2010 state tax return S. File 2010 state tax return Government employees under Special Rules for Puerto Rico, later, for an exception. File 2010 state tax return If you are excluding Puerto Rico income on your U. File 2010 state tax return S. File 2010 state tax return tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. File 2010 state tax return For more information, see Special Rules for Completing Your U. File 2010 state tax return S. File 2010 state tax return Tax Return in chapter 4. File 2010 state tax return If all of your income is from Puerto Rico sources, you are not required to file a U. File 2010 state tax return S. File 2010 state tax return tax return. File 2010 state tax return However, if you have self-employment income, see Self-employment tax , later. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return citizen only. File 2010 state tax return   If you are a U. File 2010 state tax return S. File 2010 state tax return citizen, you may also qualify under these rules if you have been a bona fide resident of Puerto Rico for at least 2 years before moving from Puerto Rico. File 2010 state tax return In this case, you can exclude your income derived from sources within Puerto Rico (but not wages and salaries received as an employee of the U. File 2010 state tax return S. File 2010 state tax return Government or its agencies) that you earned before the date you changed your residence. File 2010 state tax return For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. File 2010 state tax return Nonresident alien. File 2010 state tax return   If you are a bona fide resident of Puerto Rico during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. File 2010 state tax return A Puerto Rico tax return reporting income from worldwide sources. File 2010 state tax return If you report U. File 2010 state tax return S. File 2010 state tax return source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. File 2010 state tax return A U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040) reporting income from worldwide sources, but excluding Puerto Rico source income (other than amounts for services performed as an employee of the United States or any of its agencies). File 2010 state tax return For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. File 2010 state tax return For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. File 2010 state tax return There are also limitations on what deductions and credits are allowed. File 2010 state tax return See Publication 519 for more information. File 2010 state tax return Self-employment tax. File 2010 state tax return   If you have no U. File 2010 state tax return S. File 2010 state tax return filing requirement but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS or Form 1040-PR with the United States to report your self-employment income and, if necessary, pay self-employment tax. File 2010 state tax return Additional Medicare Tax. File 2010 state tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax. File 2010 state tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File 2010 state tax return For more information see Additional Medicare Tax under Special Rules for Completing Your U. File 2010 state tax return S. File 2010 state tax return Tax Return in chapter 4. File 2010 state tax return Net Investment Income Tax. File 2010 state tax return   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. File 2010 state tax return 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. File 2010 state tax return The NIIT will apply to a bona fide resident of Puerto Rico if a taxpayer has modified adjusted gross income from sources outside of Puerto Rico that exceeds a specified threshold amount, e. File 2010 state tax return g. File 2010 state tax return , $200,000 for single filers. File 2010 state tax return The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File 2010 state tax return See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. File 2010 state tax return Estimated tax payments. File 2010 state tax return   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES (or Form 1040-ES(PR)). File 2010 state tax return   To pay by check or money order, send your payment with the Form 1040-ES (or Form 1040-ES(PR)) payment voucher to: Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. File 2010 state tax return irs. File 2010 state tax return gov/e-pay. File 2010 state tax return   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. File 2010 state tax return Not a Bona Fide Resident of Puerto Rico An individual who is not a bona fide resident of Puerto Rico for the tax year generally files tax returns with both Puerto Rico and the United States. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien. File 2010 state tax return   If you are a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien but not a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. File 2010 state tax return A Puerto Rico tax return reporting only your income from Puerto Rico sources. File 2010 state tax return Wages for services performed in Puerto Rico, whether for a private employer, the U. File 2010 state tax return S. File 2010 state tax return Government, or otherwise, is income from Puerto Rico sources. File 2010 state tax return A U. File 2010 state tax return S. File 2010 state tax return tax return reporting income from worldwide sources. File 2010 state tax return Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rico income that is not exempt from U. File 2010 state tax return S. File 2010 state tax return taxes (see chapter 4 for more information). File 2010 state tax return Nonresident alien. File 2010 state tax return   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Puerto Rico for the entire tax year, you generally must file the following returns. File 2010 state tax return A Puerto Rico tax return reporting only your income from Puerto Rico sources. File 2010 state tax return Wages for services performed in Puerto Rico, whether for a private employer, the U. File 2010 state tax return S. File 2010 state tax return Government, or otherwise, is income from Puerto Rico sources. File 2010 state tax return A U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040NR) according to the rules for a nonresident alien. File 2010 state tax return See the Instructions for Form 1040NR. File 2010 state tax return De minimis exception to determining source of income. File 2010 state tax return   In certain situations you will not have income from a possession. File 2010 state tax return See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File 2010 state tax return Use the addresses listed below to file your U. File 2010 state tax return S. File 2010 state tax return and Puerto Rico income tax returns. File 2010 state tax return If you are not including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments to: Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1303 Charlotte, NC 28201-1303 USA If you request a refund on your Puerto Rico return, send your Puerto Rico tax return and all attachments to: Departamento de Hacienda P. File 2010 state tax return O. File 2010 state tax return Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. File 2010 state tax return O. File 2010 state tax return Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. File 2010 state tax return S. File 2010 state tax return and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return Government employees. File 2010 state tax return   Wages and cost-of-living allowances paid by the U. File 2010 state tax return S. File 2010 state tax return Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. File 2010 state tax return However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. File 2010 state tax return S. File 2010 state tax return tax. File 2010 state tax return In order to claim this exclusion, you must: Include with your Puerto Rico tax return evidence to show the amount received during the year, and Be in full compliance with your Puerto Rico tax responsibilities. File 2010 state tax return   These wages are also subject to U. File 2010 state tax return S. File 2010 state tax return tax, but the cost-of-living allowances are excludable. File 2010 state tax return A foreign tax credit is available in order to avoid double taxation. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return Armed Forces. File 2010 state tax return   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. File 2010 state tax return Civilian spouse of active duty member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces. File 2010 state tax return   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. File 2010 state tax return However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Puerto Rico is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040) and a state and/or local tax return, if required. File 2010 state tax return If you have income from Puerto Rico other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1 ), contact the Hacienda for guidance. File 2010 state tax return Income from sources outside Puerto Rico and the United States. File 2010 state tax return   If you are a U. File 2010 state tax return S. File 2010 state tax return citizen and bona fide resident of Puerto Rico and you have income from sources outside both Puerto Rico and the United States, that income is treated as foreign source income under both tax systems. File 2010 state tax return In addition to your Puerto Rico and U. File 2010 state tax return S. File 2010 state tax return tax returns, you may also have to file a return with the country or possession from which your outside income was derived. File 2010 state tax return To avoid double taxation, a foreign tax credit is generally available for either the U. File 2010 state tax return S. File 2010 state tax return or Puerto Rico return. File 2010 state tax return Example. File 2010 state tax return Thomas Red is a bona fide resident of Puerto Rico and a U. File 2010 state tax return S. File 2010 state tax return citizen. File 2010 state tax return He traveled to the Dominican Republic and worked in the construction industry for 1 month. File 2010 state tax return His wages were $20,000. File 2010 state tax return Because the wages were earned outside Puerto Rico and outside the United States, Thomas must file a tax return with Puerto Rico and the United States. File 2010 state tax return He may also have to file a tax return with the Dominican Republic. File 2010 state tax return Moving expense deduction. File 2010 state tax return   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. File 2010 state tax return Likewise, the expenses of a move back to the United States are generally attributable to U. File 2010 state tax return S. File 2010 state tax return earned income. File 2010 state tax return   If your move was to Puerto Rico, report your deduction for moving expenses as follows. File 2010 state tax return If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. File 2010 state tax return If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. File 2010 state tax return S. File 2010 state tax return tax returns. File 2010 state tax return Also, for purposes of a tax credit against your U. File 2010 state tax return S. File 2010 state tax return tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. File 2010 state tax return   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File 2010 state tax return Additional child tax credit. File 2010 state tax return   If you are not required to file a U. File 2010 state tax return S. File 2010 state tax return income tax return, this credit is available only if you meet all three of the following conditions. File 2010 state tax return You were a bona fide resident of Puerto Rico during the entire tax year. File 2010 state tax return Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. File 2010 state tax return You had three or more qualifying children. File 2010 state tax return (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. File 2010 state tax return ) If your income exceeds certain levels, you may be disqualified from receiving this credit. File 2010 state tax return Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. File 2010 state tax return Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. File 2010 state tax return Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. File 2010 state tax return See Double Taxation in chapter 4. File 2010 state tax return The Commonwealth of the Northern Mariana Islands The Commonwealth of the Northern Mariana Islands (CNMI) has its own tax system based partly on the same tax laws and tax rates that apply to the United States and partly on local taxes imposed by the CNMI government. File 2010 state tax return Where To Get Forms and Information Requests for advice about CNMI residency and tax matters should be addressed to: Commonwealth of the Northern Mariana Islands  Division of Revenue and Taxation P. File 2010 state tax return O. File 2010 state tax return Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. File 2010 state tax return You can order forms and publications through the fax at (670) 664-1015. File 2010 state tax return You can get forms and publications at www. File 2010 state tax return cnmidof. File 2010 state tax return net. File 2010 state tax return The addresses and phone numbers listed above are subject to change. File 2010 state tax return Which Return To File In general, all individuals with income from the CNMI will file only one return, either to the CNMI or to the United States. File 2010 state tax return Your residency status with regard to the CNMI determines which return you will file. File 2010 state tax return Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. File 2010 state tax return Bona Fide Resident of the CNMI If you are a U. File 2010 state tax return S. File 2010 state tax return citizen, resident alien, or nonresident alien and a bona fide resident of the CNMI during the entire tax year, file your income tax return with the CNMI. File 2010 state tax return Include income from worldwide sources on your CNMI return. File 2010 state tax return In determining your total tax payments, include all income tax withheld by either the CNMI or the United States, any credit for an overpayment of income tax to either the CNMI or the United States, and any payments of estimated tax to either the CNMI or the United States. File 2010 state tax return Pay any balance of tax due with your tax return. File 2010 state tax return Generally, if you properly file your return with, and fully pay your income tax to, the CNMI, then you are not liable for filing an income tax return with, or for paying tax to, the United States for the tax year. File 2010 state tax return However, if you were self-employed in 2013, see Self-employment tax , later. File 2010 state tax return Example. File 2010 state tax return David Gold was a bona fide resident of the CNMI for 2013. File 2010 state tax return He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. File 2010 state tax return S. File 2010 state tax return corporations that carry on business mainly in the United States. File 2010 state tax return He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. File 2010 state tax return He reports his total income of $34,000 on the CNMI return. File 2010 state tax return   If you are a bona fide resident of the CNMI for the entire tax year, send your return and all attachments to the Division of Revenue and Taxation at the address given earlier. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI) If you have income from sources within the CNMI and are a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien, but you are not a bona fide resident of the CNMI during the entire tax year, file your income tax return with the United States. File 2010 state tax return Include income from worldwide sources on your U. File 2010 state tax return S. File 2010 state tax return return. File 2010 state tax return In determining your total tax payments, include all income tax withheld by either the United States or the CNMI, any credit for an overpayment of income tax to either the United States or the CNMI, and any payments of estimated tax to either the United States or the CNMI. File 2010 state tax return Pay any balance of tax due with your tax return. File 2010 state tax return Note. File 2010 state tax return You may also need to complete Form 5074. File 2010 state tax return You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. File 2010 state tax return Form 5074. File 2010 state tax return   If you file a U. File 2010 state tax return S. File 2010 state tax return income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within the CNMI. File 2010 state tax return   The United States and the CNMI use this form to divide your income taxes. File 2010 state tax return   There is an example of a filled-in Form 5074 in chapter 5. File 2010 state tax return De minimis exception to determining source of income. File 2010 state tax return   In certain situations you will not have income from a possession. File 2010 state tax return See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File 2010 state tax return Citizen or resident alien of the United States but not a bona fide resident of the CNMI. File 2010 state tax return   If you are a citizen or resident alien of the United States but not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments to: Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the CNMI for the entire tax year, you generally must file the following returns. File 2010 state tax return A CNMI tax return reporting only your income from sources within the CNMI. File 2010 state tax return In this situation, wages for services performed in the CNMI, whether for a private employer, the U. File 2010 state tax return S. File 2010 state tax return Government, or otherwise, is income from sources within the CNMI. File 2010 state tax return A U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040NR) reporting U. File 2010 state tax return S. File 2010 state tax return source income according to the rules for a nonresident alien. File 2010 state tax return See the instructions for Form 1040NR. File 2010 state tax return If you are not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments to:  Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1303 Charlotte, NC 28201-1303 USA Send your CNMI tax return and all attachments to:  Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File 2010 state tax return O. File 2010 state tax return Box 5234 CHRB Saipan, MP 96950 Citizen of the CNMI If you are a citizen of the CNMI (meaning that you were born or naturalized in the CNMI) but not otherwise a U. File 2010 state tax return S. File 2010 state tax return citizen or a U. File 2010 state tax return S. File 2010 state tax return resident alien during the tax year, file your income tax return with the CNMI. File 2010 state tax return Include income from worldwide sources on your CNMI return. File 2010 state tax return Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. File 2010 state tax return Pay any balance of tax due with your tax return. File 2010 state tax return Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File 2010 state tax return O. File 2010 state tax return Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. File 2010 state tax return Joint return. File 2010 state tax return   If you file a joint return, file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. File 2010 state tax return If the spouse with the greater AGI is a bona fide resident of the CNMI during the entire tax year, file the joint return with the CNMI. File 2010 state tax return If the spouse with the greater AGI is a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien but not a bona fide resident of the CNMI during the entire tax year, file your joint return with the United States. File 2010 state tax return For this purpose, income is determined without regard to community property laws. File 2010 state tax return Example. File 2010 state tax return Marsha Blue, a U. File 2010 state tax return S. File 2010 state tax return citizen, was a resident of the United States, and her spouse, a citizen of the CNMI, was a bona fide resident of the CNMI during the entire tax year. File 2010 state tax return Marsha earned $65,000 as a computer programmer in the United States. File 2010 state tax return Her spouse earned $20,000 as an artist in the CNMI. File 2010 state tax return Marsha and her spouse will file a joint return. File 2010 state tax return Because Marsha has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return Armed Forces. File 2010 state tax return   If you are a member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces who qualified as a bona fide resident of the CNMI in a prior tax year, your absence from the CNMI solely in compliance with military orders will not change your bona fide residency. File 2010 state tax return If you did not qualify as a bona fide resident of the CNMI in a prior tax year, your presence in the CNMI solely in compliance with military orders will not qualify you as a bona fide resident of the CNMI. File 2010 state tax return Civilian spouse of active duty member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces. File 2010 state tax return   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. File 2010 state tax return However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the CNMI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040) and a state and/or local tax return, if required. File 2010 state tax return If you have income from the CNMI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. File 2010 state tax return S. File 2010 state tax return tax return. File 2010 state tax return Moving expense deduction. File 2010 state tax return   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. File 2010 state tax return Likewise, the expenses of a move back to the United States are generally attributable to U. File 2010 state tax return S. File 2010 state tax return earned income. File 2010 state tax return   If your move was to the CNMI, report your deduction for moving expenses as follows. File 2010 state tax return If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. File 2010 state tax return If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. File 2010 state tax return   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File 2010 state tax return Foreign tax credit. File 2010 state tax return   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. File 2010 state tax return S. File 2010 state tax return income tax return for tax paid to the CNMI. File 2010 state tax return Self-employment tax. File 2010 state tax return   If you have no U. File 2010 state tax return S. File 2010 state tax return filing requirement, but have income that is effectively connected with a trade or business in the CNMI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. File 2010 state tax return Additional Medicare Tax. File 2010 state tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax. File 2010 state tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File 2010 state tax return For more information see Additional Medicare Tax under Special Rules for Completing Your U. File 2010 state tax return S. File 2010 state tax return Tax Return in chapter 4. File 2010 state tax return Estimated tax payments. File 2010 state tax return   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax to the IRS, get Form 1040-ES. File 2010 state tax return Payment of estimated tax. File 2010 state tax return   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. File 2010 state tax return Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. File 2010 state tax return However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. File 2010 state tax return   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). File 2010 state tax return For this purpose, income is determined without regard to community property laws. File 2010 state tax return Early payment. File 2010 state tax return   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. File 2010 state tax return If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. File 2010 state tax return   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. File 2010 state tax return irs. File 2010 state tax return gov/e-pay. File 2010 state tax return   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. File 2010 state tax return Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. File 2010 state tax return See Double Taxation in chapter 4. File 2010 state tax return Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. File 2010 state tax return Where To Get Forms and Information Requests for advice about Guam residency and tax matters should be addressed to: Department of Revenue and Taxation Government of Guam P. File 2010 state tax return O. File 2010 state tax return Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. File 2010 state tax return You can order forms and publications through the fax at (671) 633-2643. File 2010 state tax return You can get forms and publications at www. File 2010 state tax return guamtax. File 2010 state tax return com. File 2010 state tax return The addresses and phone numbers listed above are subject to change. File 2010 state tax return Which Return To File Bona fide residents of Guam are subject to special U. File 2010 state tax return S. File 2010 state tax return tax rules. File 2010 state tax return In general, all individuals with income from Guam will file only one return—either to Guam or the United States. File 2010 state tax return Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. File 2010 state tax return This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. File 2010 state tax return Include income from worldwide sources on your Guam return. File 2010 state tax return In determining your total tax payments, include all income tax withheld by either Guam or the United States, any credit for an overpayment of income tax to either Guam or the United States, and any payments of estimated tax to either Guam or the United States. File 2010 state tax return Pay any balance of tax due with your tax return. File 2010 state tax return Generally, if you properly file your return with, and fully pay your income tax to, Guam, then you are not liable for filing an income tax return with, or for paying tax to, the United States. File 2010 state tax return However, if you were self-employed in 2013, see Self-employment tax , later. File 2010 state tax return Example. File 2010 state tax return Gary Barker was a bona fide resident of Guam for 2013. File 2010 state tax return He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. File 2010 state tax return S. File 2010 state tax return corporations that carry on business mainly in the United States. File 2010 state tax return He must file a 2013 income tax return with the Government of Guam. File 2010 state tax return He reports his total income of $27,000 on the Guam return. File 2010 state tax return If you are a bona fide resident of Guam for the entire tax year, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. File 2010 state tax return O. File 2010 state tax return Box 23607 GMF, GU 96921 U. File 2010 state tax return S. File 2010 state tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien, but you are not a bona fide resident of Guam during the entire tax year, file your income tax return with the United States. File 2010 state tax return Include income from worldwide sources on your U. File 2010 state tax return S. File 2010 state tax return return. File 2010 state tax return In determining your total tax payments, include all income tax withheld by either the United States or Guam, any credit for an overpayment of income tax to either the United States or Guam, and any payments of estimated tax to either the United States or Guam. File 2010 state tax return Pay any balance of tax due with your tax return. File 2010 state tax return You may also need to complete Form 5074. File 2010 state tax return You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. File 2010 state tax return Form 5074. File 2010 state tax return   If you file a U. File 2010 state tax return S. File 2010 state tax return income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within Guam. File 2010 state tax return   The United States and Guam use this form to divide your income taxes. File 2010 state tax return   See the Illustrated Example of Form 5074 in chapter 5. File 2010 state tax return De minimis exception to determining source of income. File 2010 state tax return   In certain situations you will not have income from a possession. File 2010 state tax return See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File 2010 state tax return   If you are a citizen or resident alien of the United States but not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments (including Form 5074) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of Guam) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Guam for the entire tax year, you generally must file the following returns. File 2010 state tax return A Guam tax return reporting only your income from sources within Guam. File 2010 state tax return In this situation, wages for services performed in Guam, whether for a private employer, the U. File 2010 state tax return S. File 2010 state tax return Government, or otherwise, is income from sources within Guam. File 2010 state tax return A U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040NR) reporting U. File 2010 state tax return S. File 2010 state tax return source income according to the rules for a nonresident alien. File 2010 state tax return See the instructions for Form 1040NR. File 2010 state tax return If you are not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments to:  Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. File 2010 state tax return O. File 2010 state tax return Box 23607 GMF, GU 96921 Citizen of Guam If you are a citizen of Guam (meaning that you were born or naturalized in Guam) but not otherwise a U. File 2010 state tax return S. File 2010 state tax return citizen or a U. File 2010 state tax return S. File 2010 state tax return resident alien during the tax year, file your income tax return with Guam. File 2010 state tax return Include income from worldwide sources on your Guam return. File 2010 state tax return Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. File 2010 state tax return Pay any balance of tax due with your tax return. File 2010 state tax return If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. File 2010 state tax return O. File 2010 state tax return Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. File 2010 state tax return Joint return. File 2010 state tax return   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. File 2010 state tax return If the spouse with the greater AGI is a bona fide resident of Guam during the entire tax year, file the joint return with Guam. File 2010 state tax return If the spouse with the greater AGI is a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien but not a bona fide resident of Guam during the entire tax year, file the joint return with the United States. File 2010 state tax return For this purpose, income is determined without regard to community property laws. File 2010 state tax return Example. File 2010 state tax return Bill Whiting, a U. File 2010 state tax return S. File 2010 state tax return citizen, was a resident of the United States, and his spouse, a citizen of Guam, was a bona fide resident of Guam during the entire tax year. File 2010 state tax return Bill earned $45,000 as an engineer in the United States. File 2010 state tax return His spouse earned $15,000 as a teacher in Guam. File 2010 state tax return Bill and his spouse will file a joint return. File 2010 state tax return Because Bill has the greater AGI, he and his spouse must file their return with the United States and report the entire $60,000 on that return. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return Armed Forces. File 2010 state tax return   If you are a member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces who qualified as a bona fide resident of Guam in a prior tax year, your absence from Guam solely in compliance with military orders will not change your bona fide residency. File 2010 state tax return If you did not qualify as a bona fide resident of Guam in a prior tax year, your presence in Guam solely in compliance with military orders will not qualify you as a bona fide resident of Guam. File 2010 state tax return Civilian spouse of active duty member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces. File 2010 state tax return   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. File 2010 state tax return However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Guam is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040) and a state and/or local tax return, if required. File 2010 state tax return If you have income from Guam other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. File 2010 state tax return S. File 2010 state tax return tax return. File 2010 state tax return Moving expense deduction. File 2010 state tax return   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. File 2010 state tax return Likewise, the expenses of a move back to the United States are generally attributable to U. File 2010 state tax return S. File 2010 state tax return earned income. File 2010 state tax return   If your move was to Guam, report your deduction for moving expenses as follows. File 2010 state tax return If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. File 2010 state tax return If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. File 2010 state tax return   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File 2010 state tax return Foreign tax credit. File 2010 state tax return   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. File 2010 state tax return S. File 2010 state tax return income tax return for tax paid to Guam. File 2010 state tax return Self-employment tax. File 2010 state tax return   If you have no U. File 2010 state tax return S. File 2010 state tax return filing requirement, but have income that is effectively connected with a trade or business in Guam, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. File 2010 state tax return Additional Medicare Tax. File 2010 state tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax. File 2010 state tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File 2010 state tax return For more information see Additional Medicare Tax under Special Rules for Completing Your U. File 2010 state tax return S. File 2010 state tax return Tax Return in chapter 4. File 2010 state tax return Estimated tax payments. File 2010 state tax return   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. File 2010 state tax return Payment of estimated tax. File 2010 state tax return   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. File 2010 state tax return Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. File 2010 state tax return However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. File 2010 state tax return   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). File 2010 state tax return For this purpose, income is determined without regard to community property laws. File 2010 state tax return Early payment. File 2010 state tax return   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. File 2010 state tax return If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. File 2010 state tax return   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Department of Revenue and Taxation Government of Guam P. File 2010 state tax return O. File 2010 state tax return Box 23607 GMF, GU 96921   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. File 2010 state tax return irs. File 2010 state tax return gov/e-pay. File 2010 state tax return   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. File 2010 state tax return Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. File 2010 state tax return See Double Taxation in chapter 4. File 2010 state tax return The U. File 2010 state tax return S. File 2010 state tax return Virgin Islands The U. File 2010 state tax return S. File 2010 state tax return Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. File 2010 state tax return An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. File 2010 state tax return Where To Get Forms and Information For information about filing your U. File 2010 state tax return S. File 2010 state tax return Virgin Islands tax return or about Form 1040INFO, in St. File 2010 state tax return Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. File 2010 state tax return Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. File 2010 state tax return You can order forms and publications through the fax at (340) 774-2672. File 2010 state tax return For information about filing your U. File 2010 state tax return S. File 2010 state tax return Virgin Islands tax return or about Form 1040INFO, in St. File 2010 state tax return Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. File 2010 state tax return I. File 2010 state tax return 00820–4421 You can order forms and publications by calling (340) 773-1040. File 2010 state tax return You can order forms and publications through the fax at (340) 773-1006. File 2010 state tax return You can access the USVI website at www. File 2010 state tax return viirb. File 2010 state tax return com. File 2010 state tax return The addresses and phone numbers listed above are subject to change. File 2010 state tax return Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return citizens or resident aliens (but not bona fide residents of the USVI) with USVI source income pay a portion of the tax to each jurisdiction. File 2010 state tax return Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. File 2010 state tax return S. File 2010 state tax return citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. File 2010 state tax return Include your worldwide income on your USVI return. File 2010 state tax return In determining your total tax payments, take into account all income tax withheld by either the USVI or the United States, any credit for an overpayment of income tax to either the USVI or the United States, and any payments of estimated tax to either the USVI or the United States. File 2010 state tax return Pay any balance of tax due with your tax return. File 2010 state tax return Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. File 2010 state tax return S. File 2010 state tax return income tax. File 2010 state tax return You generally do not have to file with the United States for any tax year in which you are a bona fide resident of the USVI during the entire tax year, provided you report and pay tax on your income from all sources to the USVI and identify the source(s) of the income on the return. File 2010 state tax return However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. File 2010 state tax return For more information, see Self-employment tax under Special Rules for the USVI, later. File 2010 state tax return Form 1040INFO. File 2010 state tax return   If you are a bona fide resident of the USVI and have non-USVI source income, you must also file Virgin Islands Form 1040INFO, Non-Virgin Islands Source Income of Virgin Islands Residents, with the Virgin Islands Bureau of Internal Revenue. File 2010 state tax return Attach Form 1040INFO to your USVI tax return before filing. File 2010 state tax return You can get Form 1040INFO by contacting the address or website given earlier. File 2010 state tax return   If you are a bona fide resident of the USVI for the entire tax year, file your return and all attachments with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. File 2010 state tax return Thomas, VI 00802 U. File 2010 state tax return S. File 2010 state tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien but not a bona fide resident of the USVI during the entire tax year, you must file your original Form 1040 with the United States and an identical copy of that return with the USVI if you have: Income from sources in the USVI, or Income effectively connected with the conduct of a trade or business in the USVI. File 2010 state tax return File your original Form 1040 with the United States and file a signed copy of the U. File 2010 state tax return S. File 2010 state tax return return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. File 2010 state tax return Use Form 8689 to figure the amount of tax you must pay to the USVI. File 2010 state tax return Form 8689. File 2010 state tax return   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. File 2010 state tax return Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. File 2010 state tax return S. File 2010 state tax return return (after certain adjustments) × USVI AGI Worldwide AGI     Pay any tax due to the USVI when you file your return with the Virgin Islands Bureau of Internal Revenue. File 2010 state tax return To receive credit on your U. File 2010 state tax return S. File 2010 state tax return return for taxes paid to the USVI, include the amounts from Form 8689, lines 40 and 45, in the total on Form 1040, line 72. File 2010 state tax return On the dotted line next to line 72, enter “Form 8689” and show the amounts. File 2010 state tax return   See the illustrated example in chapter 5. File 2010 state tax return De minimis exception to determining source of income. File 2010 state tax return   In certain situations you will not have income from a possession. File 2010 state tax return See De minimis exception under Compensation for Labor or Personal Services in chapter 2. File 2010 state tax return   If you are not a bona fide resident of the USVI during the entire tax year, but you have USVI source income, and you are not including a check or a money order, file Form 1040 and all attachments (including Form 8689) with the:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. File 2010 state tax return S. File 2010 state tax return Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. File 2010 state tax return Thomas, VI 00802 Nonresident Alien (Other Than a Bona Fide Resident of the USVI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the USVI for the entire tax year, you generally must file the following returns. File 2010 state tax return A USVI tax return reporting only your income from sources within the USVI. File 2010 state tax return In this situation, wages for services performed in the USVI, whether for a private employer, the U. File 2010 state tax return S. File 2010 state tax return Government, or otherwise, is income from sources within the USVI. File 2010 state tax return A U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040NR) reporting U. File 2010 state tax return S. File 2010 state tax return source income according to the rules for a nonresident alien. File 2010 state tax return See the instructions for Form 1040NR. File 2010 state tax return   If you are not a bona fide resident of the USVI during the entire tax year, and you are not including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments (including Form 8689) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. File 2010 state tax return S. File 2010 state tax return tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. File 2010 state tax return O. File 2010 state tax return Box 1303 Charlotte, NC 28201-1303  USA   Send your USVI tax return and all attachments to:  Bureau of Internal Revenue 6115 Estate Smith Bay St. File 2010 state tax return Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. File 2010 state tax return Joint return. File 2010 state tax return   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. File 2010 state tax return If the spouse with the greater AGI is a bona fide resident of the USVI during the entire tax year, file the joint return with the USVI. File 2010 state tax return If the spouse with the greater AGI is a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien of the United States but not a bona fide resident of the USVI during the entire tax year, file the joint return with the United States. File 2010 state tax return For this purpose, income is determined without regard to community property laws. File 2010 state tax return Example. File 2010 state tax return Marge Birch, a U. File 2010 state tax return S. File 2010 state tax return citizen, was a resident of the United States, and her spouse, a citizen of the USVI, was a bona fide resident of the USVI during the entire tax year. File 2010 state tax return Marge earned $55,000 as an architect in the United States. File 2010 state tax return Her spouse earned $30,000 as a librarian in the USVI. File 2010 state tax return Marge and her spouse will file a joint return. File 2010 state tax return Because Marge has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return Armed Forces. File 2010 state tax return   If you are a member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces who qualified as a bona fide resident of the U. File 2010 state tax return S. File 2010 state tax return Virgin Islands in a prior tax year, your absence from the U. File 2010 state tax return S. File 2010 state tax return Virgin Islands solely in compliance with military orders will not change your bona fide residency. File 2010 state tax return If you did not qualify as a bona fide resident of the U. File 2010 state tax return S. File 2010 state tax return Virgin Islands in a prior tax year, your presence in the U. File 2010 state tax return S. File 2010 state tax return Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. File 2010 state tax return S. File 2010 state tax return Virgin Islands. File 2010 state tax return Civilian spouse of active duty member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces. File 2010 state tax return   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. File 2010 state tax return S. File 2010 state tax return Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. File 2010 state tax return However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the USVI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. File 2010 state tax return S. File 2010 state tax return tax return (Form 1040) and a state and/or local tax return, if required. File 2010 state tax return If you have income from the USVI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 8689 with your U. File 2010 state tax return S. File 2010 state tax return tax return. File 2010 state tax return In this case, follow the guidance under U. File 2010 state tax return S. File 2010 state tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. File 2010 state tax return Moving expense deduction. File 2010 state tax return   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. File 2010 state tax return Likewise, the expenses of a move back to the United States are generally attributable to U. File 2010 state tax return S. File 2010 state tax return earned income. File 2010 state tax return   If your move was to the USVI, report your deduction for moving expenses as follows. File 2010 state tax return If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. File 2010 state tax return If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 8689, line 20. File 2010 state tax return   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. File 2010 state tax return Foreign tax credit. File 2010 state tax return   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. File 2010 state tax return S. File 2010 state tax return income tax return for tax paid to the USVI. File 2010 state tax return However, individuals other than bona fide residents of the USVI may claim a direct credit for such tax (see Form 8689 earlier in this section). File 2010 state tax return Self-employment tax. File 2010 state tax return   If you have no U. File 2010 state tax return S. File 2010 state tax return filing requirement, but have income that is effectively connected with a trade or business in the USVI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. File 2010 state tax return Additional Medicare Tax. File 2010 state tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax. File 2010 state tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File 2010 state tax return For more information see Additional Medicare Tax under Special Rules for Completing Your U. File 2010 state tax return S. File 2010 state tax return Tax Return in chapter 4. File 2010 state tax return Estimated tax payments. File 2010 state tax return   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. File 2010 state tax return   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay St. File 2010 state tax return Thomas, VI 00802   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. File 2010 state tax return irs. File 2010 state tax return gov/e-pay. File 2010 state tax return   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. File 2010 state tax return Extension of time to file. File 2010 state tax return   You can get an automatic 6-month extension of time to file your tax return. File 2010 state tax return See Extension of Time To File in chapter 4. File 2010 state tax return Bona fide residents of the USVI during the entire tax year must file a paper Form 4868 with the Virgin Islands Bureau of Internal Revenue. File 2010 state tax return Nonresidents of the USVI should file separate extension requests with the IRS and the Virgin Islands Bureau of Internal Revenue and make any payments due to the respective jurisdictions. File 2010 state tax return However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. File 2010 state tax return Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. File 2010 state tax return S. File 2010 state tax return Virgin Islands. File 2010 state tax return See Double Taxation in chapter 4. 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Understanding your CP22I Notice

We made changes to your tax return for the tax year specified on the notice for Individual
Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result
of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The File 2010 State Tax Return

File 2010 state tax return 36. File 2010 state tax return   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 2010 state tax return Rules for EveryoneRule 1. File 2010 state tax return Your AGI Must Be Less Than: Rule 2. File 2010 state tax return You Must Have a Valid Social Security Number (SSN) Rule 3. File 2010 state tax return Your Filing Status Cannot Be Married Filing Separately Rule 4. File 2010 state tax return You Must Be a U. File 2010 state tax return S. File 2010 state tax return Citizen or Resident Alien All Year Rule 5. File 2010 state tax return You Cannot File Form 2555 or Form 2555-EZ Rule 6. File 2010 state tax return Your Investment Income Must Be $3,300 or Less Rule 7. File 2010 state tax return You Must Have Earned Income Part B. File 2010 state tax return Rules If You Have a Qualifying ChildRule 8. File 2010 state tax return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. File 2010 state tax return Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. File 2010 state tax return You Cannot Be a Qualifying Child of Another Taxpayer Part C. File 2010 state tax return Rules If You Do Not Have a Qualifying ChildRule 11. File 2010 state tax return You Must Be at Least Age 25 but Under Age 65 Rule 12. File 2010 state tax return You Cannot Be the Dependent of Another Person Rule 13. File 2010 state tax return You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. File 2010 state tax return You Must Have Lived in the United States More Than Half of the Year Part D. File 2010 state tax return Figuring and Claiming the EICRule 15. File 2010 state tax return Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. File 2010 state tax return John and Janet Smith (Form 1040A) Example 2. File 2010 state tax return Kelly Green (Form 1040EZ) What's New Earned income amount is more. File 2010 state tax return  The maximum amount of income you can earn and still get the credit has increased. File 2010 state tax return 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 2010 state tax return Your adjusted gross income also must be less than the amount in the above list that applies to you. File 2010 state tax return For details, see Rules 1 and 15. File 2010 state tax return Investment income amount is more. File 2010 state tax return  The maximum amount of investment income you can have and still get the credit has increased to $3,300. File 2010 state tax return See Rule 6. File 2010 state tax return Reminders Increased EIC on certain joint returns. File 2010 state tax return  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. File 2010 state tax return As a result, the EIC table has different columns for married persons filing jointly than for everyone else. File 2010 state tax return 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 2010 state tax return Online help. File 2010 state tax return  You can use the EITC Assistant at www. File 2010 state tax return irs. File 2010 state tax return gov/eitc to find out if you are eligible for the credit. File 2010 state tax return The EITC Assistant is available in English and Spanish. File 2010 state tax return EIC questioned by IRS. File 2010 state tax return  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. File 2010 state tax return We will tell you what documents to send us. File 2010 state tax return These may include: birth certificates, school records, medical records, etc. File 2010 state tax return The process of establishing your eligibility will delay your refund. File 2010 state tax return 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 2010 state tax return A tax credit usually means more money in your pocket. File 2010 state tax return It reduces the amount of tax you owe. File 2010 state tax return The EIC may also give you a refund. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return Or, if you prefer, you can let the IRS figure the credit for you. File 2010 state tax return How will this chapter help you?   This chapter will explain the following. File 2010 state tax return The rules you must meet to qualify for the EIC. File 2010 state tax return How to figure the EIC. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return There is one final rule you must meet in Part D, Figuring and Claiming the EIC . File 2010 state tax return You qualify for the credit if you meet all the rules in each part that applies to you. File 2010 state tax return If you have a qualifying child, the rules in Parts A, B, and D apply to you. File 2010 state tax return If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. File 2010 state tax return Table 36-1, Earned Income Credit in a Nutshell. File 2010 state tax return   Use Table 36–1 as a guide to Parts A, B, C, and D. File 2010 state tax return The table is a summary of all the rules in each part. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return You must also qualify to claim the EIC by meeting all the rules described in this chapter. File 2010 state tax return 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 2010 state tax return For example, if your arithmetic is incorrect, the IRS can correct it. File 2010 state tax return If you do not provide a correct social security number, the IRS can deny the EIC. File 2010 state tax return These kinds of errors are called math or clerical errors. File 2010 state tax return 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 2010 state tax return If your error was due to fraud, then you cannot claim the EIC for the next 10 years. File 2010 state tax return More information. File 2010 state tax return   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. File 2010 state tax return Part A. File 2010 state tax return Rules for Everyone This part of the chapter discusses Rules 1 through 7. File 2010 state tax return You must meet all seven rules to qualify for the earned income credit. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return Rule 1. File 2010 state tax return 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 2010 state tax return Adjusted gross income (AGI). File 2010 state tax return   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). File 2010 state tax return If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. File 2010 state tax return Example. File 2010 state tax return Your AGI is $38,550, you are single, and you have one qualifying child. File 2010 state tax return You cannot claim the EIC because your AGI is not less than $37,870. File 2010 state tax return 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 2010 state tax return Community property. File 2010 state tax return   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 2010 state tax return This is different from the community property rules that apply under Rule 7 . File 2010 state tax return Rule 2. File 2010 state tax return 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 2010 state tax return Any qualifying child listed on Schedule EIC also must have a valid SSN. File 2010 state tax return (See Rule 8 if you have a qualifying child. File 2010 state tax return ) 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 2010 state tax return An example of a federally funded benefit is Medicaid. File 2010 state tax return 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 2010 state tax return S. File 2010 state tax return citizen or permanent resident, ask the SSA for a new social security card without the legend. File 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return citizen. File 2010 state tax return   If you were a U. File 2010 state tax return S. File 2010 state tax return citizen when you received your SSN, you have a valid SSN. File 2010 state tax return Valid for work only with INS or DHS authorization. File 2010 state tax return   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 2010 state tax return SSN missing or incorrect. File 2010 state tax return   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. File 2010 state tax return Other taxpayer identification number. File 2010 state tax return   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 2010 state tax return ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. File 2010 state tax return No SSN. File 2010 state tax return   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 2010 state tax return You cannot claim the EIC. File 2010 state tax return Getting an SSN. File 2010 state tax return   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 2010 state tax return You can get Form SS-5 online at www. File 2010 state tax return socialsecurity. File 2010 state tax return gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. File 2010 state tax return Filing deadline approaching and still no SSN. File 2010 state tax return   If the filing deadline is approaching and you still do not have an SSN, you have two choices. File 2010 state tax return Request an automatic 6-month extension of time to file your return. File 2010 state tax return You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. File 2010 state tax return S. File 2010 state tax return Individual Income Tax Return. File 2010 state tax return For more information, see chapter 1 . File 2010 state tax return File the return on time without claiming the EIC. File 2010 state tax return After receiving the SSN, file an amended return (Form 1040X, Amended U. File 2010 state tax return S. File 2010 state tax return Individual Income Tax Return) claiming the EIC. File 2010 state tax return Attach a filled-in Schedule EIC if you have a qualifying child. File 2010 state tax return Table 36-1. File 2010 state tax return Earned Income Credit in a Nutshell First, you must meet all the rules in this column. File 2010 state tax return Second, you must meet all the rules in one of these columns, whichever applies. File 2010 state tax return Third, you must meet the rule in this column. File 2010 state tax return Part A. File 2010 state tax return  Rules for Everyone Part B. File 2010 state tax return  Rules If You Have a Qualifying Child Part C. File 2010 state tax return  Rules If You Do Not Have a Qualifying Child Part D. File 2010 state tax return  Figuring and Claiming the EIC 1. File 2010 state tax return 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 2010 state tax return 2. File 2010 state tax return You must have a valid social security number. File 2010 state tax return  3. File 2010 state tax return Your filing status cannot be “Married filing separately. File 2010 state tax return ” 4. File 2010 state tax return You must be a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien all year. File 2010 state tax return  5. File 2010 state tax return You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). File 2010 state tax return  6. File 2010 state tax return Your investment income must be $3,300 or less. File 2010 state tax return  7. File 2010 state tax return You must have earned income. File 2010 state tax return 8. File 2010 state tax return Your child must meet the relationship, age, residency, and joint return tests. File 2010 state tax return  9. File 2010 state tax return Your qualifying child cannot be used by more than one person to claim the EIC. File 2010 state tax return  10. File 2010 state tax return You cannot be a qualifying child of another person. File 2010 state tax return 11. File 2010 state tax return You must be at least age 25 but under age 65. File 2010 state tax return  12. File 2010 state tax return You cannot be the dependent of another person. File 2010 state tax return  13. File 2010 state tax return You cannot be a qualifying child of another person. File 2010 state tax return  14. File 2010 state tax return You must have lived in the United States more than half of the year. File 2010 state tax return 15. File 2010 state tax return 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 2010 state tax return Rule 3. File 2010 state tax return Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. File 2010 state tax return Your filing status cannot be “Married filing separately. File 2010 state tax return ” Spouse did not live with you. File 2010 state tax return   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 2010 state tax return In that case, you may be able to claim the EIC. File 2010 state tax return For detailed information about filing as head of household, see chapter 2 . File 2010 state tax return Rule 4. File 2010 state tax return You Must Be a U. File 2010 state tax return S. File 2010 state tax return 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 2010 state tax return You can use that filing status only if one spouse is a U. File 2010 state tax return S. File 2010 state tax return citizen or resident alien and you choose to treat the nonresident spouse as a U. File 2010 state tax return S. File 2010 state tax return resident. File 2010 state tax return If you make this choice, you and your spouse are taxed on your worldwide income. File 2010 state tax return 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 2010 state tax return If you need more information on making this choice, get Publication 519, U. File 2010 state tax return S. File 2010 state tax return Tax Guide for Aliens. File 2010 state tax return Rule 5. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return U. File 2010 state tax return S. File 2010 state tax return possessions are not foreign countries. File 2010 state tax return See Publication 54, Tax Guide for U. File 2010 state tax return S. File 2010 state tax return Citizens and Resident Aliens Abroad, for more detailed information. File 2010 state tax return Rule 6. File 2010 state tax return 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 2010 state tax return If your investment income is more than $3,300, you cannot claim the credit. File 2010 state tax return For most people, investment income is the total of the following amounts. File 2010 state tax return Taxable interest (line 8a of Form 1040 or 1040A). File 2010 state tax return Tax-exempt interest (line 8b of Form 1040 or 1040A). File 2010 state tax return Dividend income (line 9a of Form 1040 or 1040A). File 2010 state tax return Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). File 2010 state tax return 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 2010 state tax return 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 2010 state tax return Rule 7. File 2010 state tax return You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. File 2010 state tax return If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. File 2010 state tax return If you are an employee, earned income includes all the taxable income you get from your employer. File 2010 state tax return 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 2010 state tax return Earned Income Earned income includes all of the following types of income. File 2010 state tax return Wages, salaries, tips, and other taxable employee pay. File 2010 state tax return Employee pay is earned income only if it is taxable. File 2010 state tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File 2010 state tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. File 2010 state tax return Net earnings from self-employment. File 2010 state tax return Gross income received as a statutory employee. File 2010 state tax return Wages, salaries, and tips. File 2010 state tax return   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. File 2010 state tax return You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). File 2010 state tax return Nontaxable combat pay election. File 2010 state tax return   You can elect to include your nontaxable combat pay in earned income for the earned income credit. File 2010 state tax return Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. File 2010 state tax return Figure the credit with and without your nontaxable combat pay before making the election. File 2010 state tax return   If you make the election, you must include in earned income all nontaxable combat pay you received. File 2010 state tax return 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 2010 state tax return In other words, if one of you makes the election, the other one can also make it but does not have to. File 2010 state tax return   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. File 2010 state tax return ” Self-employed persons and statutory employees. File 2010 state tax return   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 2010 state tax return 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 2010 state tax return Each approved form exempts certain income from social security taxes. File 2010 state tax return Each form is discussed here in terms of what is or is not earned income for the EIC. File 2010 state tax return Form 4361. File 2010 state tax return   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. File 2010 state tax return This includes wages, salaries, tips, and other taxable employee compensation. File 2010 state tax return A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. File 2010 state tax return Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. File 2010 state tax return Examples include fees for performing marriages and honoraria for delivering speeches. File 2010 state tax return Form 4029. File 2010 state tax return   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. File 2010 state tax return However, amounts you received as a self-employed individual do not count as earned income. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. File 2010 state tax return You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. File 2010 state tax return 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 2010 state tax return Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). File 2010 state tax return Disability insurance payments. File 2010 state tax return   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. File 2010 state tax return It does not matter whether you have reached minimum retirement age. File 2010 state tax return If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. File 2010 state tax return ” 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 2010 state tax return Do not include any of these items in your earned income. File 2010 state tax return Earnings while an inmate. File 2010 state tax return   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. File 2010 state tax return This includes amounts for work performed while in a work release program or while in a halfway house. File 2010 state tax return Workfare payments. File 2010 state tax return   Nontaxable workfare payments are not earned income for the EIC. File 2010 state tax return 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 2010 state tax return Community property. File 2010 state tax return   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 2010 state tax return 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 2010 state tax return 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 2010 state tax return Nevada, Washington, and California domestic partners. File 2010 state tax return   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. File 2010 state tax return Your earned income for the EIC does not include any amount earned by your partner. File 2010 state tax return Your earned income includes the entire amount you earned. File 2010 state tax return For details, see Publication 555. File 2010 state tax return Conservation Reserve Program (CRP) payments. File 2010 state tax return   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 2010 state tax return Nontaxable military pay. File 2010 state tax return   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. File 2010 state tax return Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). File 2010 state tax return See Publication 3, Armed Forces' Tax Guide, for more information. File 2010 state tax return    Combat pay. File 2010 state tax return You can elect to include your nontaxable combat pay in earned income for the EIC. File 2010 state tax return See Nontaxable combat pay election, earlier. File 2010 state tax return Part B. File 2010 state tax return 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 2010 state tax return Part B discusses Rules 8 through 10. File 2010 state tax return 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 2010 state tax return You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. File 2010 state tax return (You cannot file Form 1040EZ. File 2010 state tax return ) You also must complete Schedule EIC and attach it to your return. File 2010 state tax return If you meet all the rules in Part A and this part, read Part D to find out what to do next. File 2010 state tax return If you do not meet Rule 8, you do not have a qualifying child. File 2010 state tax return Read Part C to find out if you can get the earned income credit without a qualifying child. File 2010 state tax return Rule 8. File 2010 state tax return 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 2010 state tax return The four tests are: Relationship, Age, Residency, and Joint return. File 2010 state tax return The four tests are illustrated in Figure 36–1. File 2010 state tax return The paragraphs that follow contain more information about each test. File 2010 state tax return 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 2010 state tax return The following definitions clarify the relationship test. File 2010 state tax return Adopted child. File 2010 state tax return   An adopted child is always treated as your own child. File 2010 state tax return The term “adopted child” includes a child who was lawfully placed with you for legal adoption. File 2010 state tax return Foster child. File 2010 state tax return   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 2010 state tax return An authorized placement agency includes a state or local government agency. File 2010 state tax return It also includes a tax-exempt organization licensed by a state. File 2010 state tax return In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. File 2010 state tax return Example. File 2010 state tax return 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 2010 state tax return Debbie is your foster child. File 2010 state tax return 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 2010 state tax return    The following examples and definitions clarify the age test. File 2010 state tax return Example 1—child not under age 19. File 2010 state tax return Your son turned 19 on December 10. File 2010 state tax return 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 2010 state tax return Example 2—child not younger than you or your spouse. File 2010 state tax return Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. File 2010 state tax return He is not disabled. File 2010 state tax return Both you and your spouse are 21 years old and you file a joint return. File 2010 state tax return Your brother is not your qualifying child because he is not younger than you or your spouse. File 2010 state tax return Example 3—child younger than your spouse but not younger than you. File 2010 state tax return The facts are the same as in Example 2 except that your spouse is 25 years old. File 2010 state tax return Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. File 2010 state tax return Student defined. File 2010 state tax return   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 2010 state tax return The 5 calendar months need not be consecutive. File 2010 state tax return   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 2010 state tax return School defined. File 2010 state tax return   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. File 2010 state tax return 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 2010 state tax return Vocational high school students. File 2010 state tax return   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 2010 state tax return Permanently and totally disabled. File 2010 state tax return   Your child is permanently and totally disabled if both of the following apply. File 2010 state tax return He or she cannot engage in any substantial gainful activity because of a physical or mental condition. File 2010 state tax return 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 2010 state tax return Residency Test Your child must have lived with you in the United States for more than half of 2013. File 2010 state tax return The following definitions clarify the residency test. File 2010 state tax return United States. File 2010 state tax return   This means the 50 states and the District of Columbia. File 2010 state tax return It does not include Puerto Rico or U. File 2010 state tax return S. File 2010 state tax return possessions such as Guam. File 2010 state tax return Homeless shelter. File 2010 state tax return   Your home can be any location where you regularly live. File 2010 state tax return You do not need a traditional home. File 2010 state tax return 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 2010 state tax return Military personnel stationed outside the United States. File 2010 state tax return    U. File 2010 state tax return S. File 2010 state tax return 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 2010 state tax return Figure 36-1. File 2010 state tax return Tests for Qualifying Child Please click here for the text description of the image. File 2010 state tax return Qualifying child Extended active duty. File 2010 state tax return   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 2010 state tax return 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 2010 state tax return Birth or death of a child. File 2010 state tax return   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 2010 state tax return Temporary absences. File 2010 state tax return   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 2010 state tax return Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. File 2010 state tax return Kidnapped child. File 2010 state tax return    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 2010 state tax return 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 2010 state tax return This treatment applies for all years until the child is returned. File 2010 state tax return 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 2010 state tax return   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. File 2010 state tax return Joint Return Test To meet this test, the child cannot file a joint return for the year. File 2010 state tax return Exception. File 2010 state tax return   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 2010 state tax return Example 1—child files joint return. File 2010 state tax return You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File 2010 state tax return He earned $25,000 for the year. File 2010 state tax return The couple files a joint return. File 2010 state tax return Because your daughter and her husband filed a joint return, she is not your qualifying child. File 2010 state tax return Example 2—child files joint return only to claim a refund of withheld tax. File 2010 state tax return Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. File 2010 state tax return They do not have a child. File 2010 state tax return Neither is required to file a tax return. File 2010 state tax return Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. File 2010 state tax return The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. File 2010 state tax return Example 3—child files joint return to claim American opportunity credit. File 2010 state tax return The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return The exception to the joint return test does not apply, so your son is not your qualifying child. File 2010 state tax return Married child. File 2010 state tax return   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 2010 state tax return Social security number. File 2010 state tax return   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 2010 state tax return 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 2010 state tax return   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 2010 state tax return For more information about SSNs, see Rule 2 . File 2010 state tax return Rule 9. File 2010 state tax return 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 2010 state tax return However, only one of these persons can actually treat the child as a qualifying child. File 2010 state tax return 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 2010 state tax return The exemption for the child. File 2010 state tax return The child tax credit. File 2010 state tax return Head of household filing status. File 2010 state tax return The credit for child and dependent care expenses. File 2010 state tax return The exclusion for dependent care benefits. File 2010 state tax return The EIC. File 2010 state tax return The other person cannot take any of these benefits based on this qualifying child. File 2010 state tax return In other words, you and the other person cannot agree to divide these tax benefits between you. File 2010 state tax return The other person cannot take any of these tax benefits unless he or she has a different qualifying child. File 2010 state tax return The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. File 2010 state tax return However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. File 2010 state tax return Tiebreaker rules. File 2010 state tax return   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 2010 state tax return If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return 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 2010 state tax return 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 2010 state tax return 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 2010 state tax return 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 2010 state tax return See Example 8 . File 2010 state tax return   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 2010 state tax return See Examples 1 through 13 . File 2010 state tax return   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 2010 state tax return If the other person cannot claim the EIC. File 2010 state tax return   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 2010 state tax return See Examples 6 and 7 . File 2010 state tax return 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 2010 state tax return Examples. File 2010 state tax return 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 2010 state tax return Example 1. File 2010 state tax return You and your 2-year-old son Jimmy lived with your mother all year. File 2010 state tax return You are 25 years old, unmarried, and your AGI is $9,000. File 2010 state tax return Your only income was $9,000 from a part-time job. File 2010 state tax return Your mother's only income was $20,000 from her job, and her AGI is $20,000. File 2010 state tax return Jimmy's father did not live with you or Jimmy. File 2010 state tax return The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return He is not a qualifying child of anyone else, including his father. File 2010 state tax return 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 2010 state tax return Example 2. File 2010 state tax return The facts are the same as in Example 1 except your AGI is $25,000. File 2010 state tax return Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. File 2010 state tax return Only you can claim him. File 2010 state tax return Example 3. File 2010 state tax return The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return Example 4. File 2010 state tax return 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 2010 state tax return Only one of you can claim each child. File 2010 state tax return However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. File 2010 state tax return For example, if you claim one child, your mother can claim the other two. File 2010 state tax return Example 5. File 2010 state tax return The facts are the same as in Example 1 except that you are only 18 years old. File 2010 state tax return This means you are a qualifying child of your mother. File 2010 state tax return Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. File 2010 state tax return Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. File 2010 state tax return 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 2010 state tax return Example 6. File 2010 state tax return The facts are the same as in Example 1 except that your mother earned $50,000 from her job. File 2010 state tax return 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 2010 state tax return Example 7. File 2010 state tax return 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 2010 state tax return Your earned income is too high for you to claim the EIC. File 2010 state tax return But your mother cannot claim the EIC either, because her AGI is not higher than yours. File 2010 state tax return Example 8. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return 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 2010 state tax return In other words, each parent's AGI can be treated as $15,000. File 2010 state tax return Example 9. File 2010 state tax return 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 2010 state tax return In August and September, Joey lived with you. File 2010 state tax return For the rest of the year, Joey lived with your husband, who is Joey's father. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return You and your husband will file separate returns. File 2010 state tax return Your husband agrees to let you treat Joey as a qualifying child. File 2010 state tax return 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 2010 state tax return However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. File 2010 state tax return See Rule 3 . File 2010 state tax return Example 10. File 2010 state tax return The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. File 2010 state tax return In this case, only your husband will be allowed to treat Joey as a qualifying child. File 2010 state tax return This is because, during 2013, the boy lived with him longer than with you. File 2010 state tax return You cannot claim the EIC (either with or without a qualifying child). File 2010 state tax return 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 2010 state tax return See Rule 3 . File 2010 state tax return Example 11. File 2010 state tax return You, your 5-year-old son and your son's father lived together all year. File 2010 state tax return You and your son's father are not married. File 2010 state tax return 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 2010 state tax return Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. File 2010 state tax return Neither of you had any other income. File 2010 state tax return Your son's father agrees to let you treat the child as a qualifying child. File 2010 state tax return 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 2010 state tax return Example 12. File 2010 state tax return 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 2010 state tax return In this case, only your son's father will be allowed to treat your son as a qualifying child. File 2010 state tax return This is because his AGI, $14,000, is more than your AGI, $12,000. File 2010 state tax return You cannot claim the EIC (either with or without a qualifying child). File 2010 state tax return Example 13. File 2010 state tax return You and your 7-year-old niece, your sister's child, lived with your mother all year. File 2010 state tax return You are 25 years old, and your AGI is $9,300. File 2010 state tax return Your only income was from a part-time job. File 2010 state tax return Your mother's AGI is $15,000. File 2010 state tax return Her only income was from her job. File 2010 state tax return Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. File 2010 state tax return 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 2010 state tax return However, only your mother can treat her as a qualifying child. File 2010 state tax return This is because your mother's AGI, $15,000, is more than your AGI, $9,300. File 2010 state tax return Special rule for divorced or separated parents (or parents who live apart). File 2010 state tax return   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 2010 state tax return 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 2010 state tax return The child received over half of his or her support for the year from the parents. File 2010 state tax return The child is in the custody of one or both parents for more than half of 2013. File 2010 state tax return Either of the following statements is true. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return 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 2010 state tax return  For details, see chapter 3. File 2010 state tax return Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. File 2010 state tax return Applying Rule 9 to divorced or separated parents (or parents who live apart). File 2010 state tax return   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 2010 state tax return 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 2010 state tax return 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 2010 state tax return Example 1. File 2010 state tax return You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. File 2010 state tax return Your AGI is $10,000. File 2010 state tax return Your mother’s AGI is $25,000. File 2010 state tax return Your son's father did not live with you or your son. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return You and your mother did not have any child care expenses or dependent care benefits. File 2010 state tax return 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 2010 state tax return Example 2. File 2010 state tax return 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 2010 state tax return Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. File 2010 state tax return Example 3. File 2010 state tax return 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 2010 state tax return Your mother also claims him as a qualifying child for head of household filing status. File 2010 state tax return You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. File 2010 state tax return The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. File 2010 state tax return Rule 10. File 2010 state tax return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File 2010 state tax return ) if all of the following statements are true. File 2010 state tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File 2010 state tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File 2010 state tax return 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 2010 state tax return You lived with that person in the United States for more than half of the year. File 2010 state tax return 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 2010 state tax return For more details about the tests to be a qualifying child, see Rule 8 . File 2010 state tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. File 2010 state tax return 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 2010 state tax return Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). File 2010 state tax return Example. File 2010 state tax return You and your daughter lived with your mother all year. File 2010 state tax return You are 22 years old, unmarried, and attended a trade school full time. File 2010 state tax return You had a part-time job and earned $5,700. File 2010 state tax return You had no other income. File 2010 state tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. File 2010 state tax return She can claim the EIC if she meets all the other requirements. File 2010 state tax return Because you are your mother's qualifying child, you cannot claim the EIC. File 2010 state tax return This is so even if your mother cannot or does not claim the EIC. File 2010 state tax return Child of person not required to file a return. File 2010 state tax return   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 2010 state tax return Example. File 2010 state tax return 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 2010 state tax return As a result, you are not your mother's qualifying child. File 2010 state tax return You can claim the EIC if you meet all the other requirements to do so. File 2010 state tax return   See Rule 10 in Publication 596 for additional examples. File 2010 state tax return Part C. File 2010 state tax return 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 2010 state tax return  Part C discusses Rules 11 through 14. File 2010 state tax return 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 2010 state tax return If you have a qualifying child, the rules in this part do not apply to you. File 2010 state tax return You can claim the credit only if you meet all the rules in Parts A, B, and D. File 2010 state tax return See Rule 8 to find out if you have a qualifying child. File 2010 state tax return Rule 11. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return It does not matter which spouse meets the age test, as long as one of the spouses does. File 2010 state tax return You meet the age test if you were born after December 31, 1948, and before January 2, 1989. File 2010 state tax return 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 2010 state tax return If neither you nor your spouse meets the age test, you cannot claim the EIC. File 2010 state tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File 2010 state tax return Death of spouse. File 2010 state tax return   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 2010 state tax return Example 1. File 2010 state tax return You are age 28 and unmarried. File 2010 state tax return You meet the age test. File 2010 state tax return Example 2—spouse meets age test. File 2010 state tax return You are married and filing a joint return. File 2010 state tax return You are age 23 and your spouse is age 27. File 2010 state tax return You meet the age test because your spouse is at least age 25 but under age 65. File 2010 state tax return Example 3—spouse dies in 2013. File 2010 state tax return You are married and filing a joint return with your spouse who died in August 2013. File 2010 state tax return You are age 67. File 2010 state tax return Your spouse would have become age 65 in November 2013. File 2010 state tax return Because your spouse was under age 65 when she died, you meet the age test. File 2010 state tax return Rule 12. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return 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 2010 state tax return 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 2010 state tax return Example 1. File 2010 state tax return In 2013, you were age 25, single, and living at home with your parents. File 2010 state tax return You worked and were not a student. File 2010 state tax return You earned $7,500. File 2010 state tax return Your parents cannot claim you as a dependent. File 2010 state tax return 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 2010 state tax return You meet this rule. File 2010 state tax return You can claim the EIC if you meet all the other requirements. File 2010 state tax return Example 2. File 2010 state tax return The facts are the same as in Example 1 , except that you earned $2,000. File 2010 state tax return Your parents can claim you as a dependent but decide not to. File 2010 state tax return You do not meet this rule. File 2010 state tax return You cannot claim the credit because your parents could have claimed you as a dependent. File 2010 state tax return Joint returns. File 2010 state tax return   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. File 2010 state tax return   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 2010 state tax return 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 2010 state tax return Example 1. File 2010 state tax return You are 26 years old. File 2010 state tax return You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. File 2010 state tax return Neither you nor your wife is required to file a tax return. File 2010 state tax return You do not have a child. File 2010 state tax return Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. File 2010 state tax return Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. File 2010 state tax return They can claim exemptions for you and your wife if all the other tests to do so are met. File 2010 state tax return Example 2. File 2010 state tax return The facts are the same as in Example 1 except no taxes were taken out of your pay. File 2010 state tax return 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 2010 state tax return 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 2010 state tax return Your parents cannot claim an exemption for either you or your wife. File 2010 state tax return Rule 13. File 2010 state tax return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File 2010 state tax return ) if all of the following statements are true. File 2010 state tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File 2010 state tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File 2010 state tax return 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 2010 state tax return You lived with that person in the United States for more than half of the year. File 2010 state tax return 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 2010 state tax return For more details about the tests to be a qualifying child, see Rule 8 . File 2010 state tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. File 2010 state tax return 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 2010 state tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File 2010 state tax return Example. File 2010 state tax return You lived with your mother all year. File 2010 state tax return You are age 26, unmarried, and permanently and totally disabled. File 2010 state tax return Your only income was from a community center where you went three days a week to answer telephones. File 2010 state tax return You earned $5,000 for the year and provided more than half of your own support. File 2010 state tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. File 2010 state tax return She can claim the EIC if she meets all the other requirements. File 2010 state tax return Because you are a qualifying child of your mother, you cannot claim the EIC. File 2010 state tax return This is so even if your mother cannot or does not claim the EIC. File 2010 state tax return Joint returns. File 2010 state tax return   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. File 2010 state tax return   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 2010 state tax return But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. File 2010 state tax return Child of person not required to file a return. File 2010 state tax return   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 2010 state tax return Example. File 2010 state tax return You lived all year with your father. File 2010 state tax return You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. File 2010 state tax return You have no other income, no children, and provided more than half of your own support. File 2010 state tax return Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. File 2010 state tax return As a result, you are not your father's qualifying child. File 2010 state tax return You can claim the EIC if you meet all the other requirements to do so. File 2010 state tax return   See Rule 13 in Publication 596 for additional examples. File 2010 state tax return Rule 14. File 2010 state tax return 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 2010 state tax return If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File 2010 state tax return United States. File 2010 state tax return   This means the 50 states and the District of Columbia. File 2010 state tax return It does not include Puerto Rico or U. File 2010 state tax return S. File 2010 state tax return possessions such as Guam. File 2010 state tax return Homeless shelter. File 2010 state tax return   Your home can be any location where you regularly live. File 2010 state tax return You do not need a traditional home. File 2010 state tax return If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. File 2010 state tax return Military personnel stationed outside the United States. File 2010 state tax return   U. File 2010 state tax return S. File 2010 state tax return 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 2010 state tax return Part D. File 2010 state tax return 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 2010 state tax return Part D discusses Rule 15 . File 2010 state tax return 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 2010 state tax return This part of the chapter also explains how to figure the amount of your credit. File 2010 state tax return You have two choices. File 2010 state tax return Have the IRS figure the EIC for you. File 2010 state tax return If you want to do this, see IRS Will Figure the EIC for You . File 2010 state tax return Figure the EIC yourself. File 2010 state tax return If you want to do this, see How To Figure the EIC Yourself . File 2010 state tax return Rule 15. File 2010 state tax return 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 2010 state tax return Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. File 2010 state tax return Employee pay is earned income only if it is taxable. File 2010 state tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File 2010 state tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income. File 2010 state tax return Earned income is explained in detail in Rule 7 . File 2010 state tax return Figuring earned income. File 2010 state tax return   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 2010 state tax return   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 2010 state tax return   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 2010 state tax return 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 2010 state tax return Scholarship or fellowship grants not reported on a Form W-2. File 2010 state tax return   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 2010 state tax return Inmate's income. File 2010 state tax return   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. File 2010 state tax return This includes amounts received for work performed while in a work release program or while in a halfway house. File 2010 state tax return 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 2010 state tax return Pension or annuity from deferred compensation plans. File 2010 state tax return   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 2010 state tax return 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 2010 state tax return This amount may be reported in box 11 of your Form W-2. File 2010 state tax return If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. File 2010 state tax return Clergy. File 2010 state tax return   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 2010 state tax return Put “Clergy” on the dotted line next to line 64a (Form 1040). File 2010 state tax return Church employees. File 2010 state tax return    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 2010 state tax return If you received wages as a