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Filing 1040nr

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Filing 1040nr

Filing 1040nr 36. Filing 1040nr   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. Filing 1040nr Rules for EveryoneRule 1. Filing 1040nr Your AGI Must Be Less Than: Rule 2. Filing 1040nr You Must Have a Valid Social Security Number (SSN) Rule 3. Filing 1040nr Your Filing Status Cannot Be Married Filing Separately Rule 4. Filing 1040nr You Must Be a U. Filing 1040nr S. Filing 1040nr Citizen or Resident Alien All Year Rule 5. Filing 1040nr You Cannot File Form 2555 or Form 2555-EZ Rule 6. Filing 1040nr Your Investment Income Must Be $3,300 or Less Rule 7. Filing 1040nr You Must Have Earned Income Part B. Filing 1040nr Rules If You Have a Qualifying ChildRule 8. Filing 1040nr Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Filing 1040nr Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Filing 1040nr You Cannot Be a Qualifying Child of Another Taxpayer Part C. Filing 1040nr Rules If You Do Not Have a Qualifying ChildRule 11. Filing 1040nr You Must Be at Least Age 25 but Under Age 65 Rule 12. Filing 1040nr You Cannot Be the Dependent of Another Person Rule 13. Filing 1040nr You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Filing 1040nr You Must Have Lived in the United States More Than Half of the Year Part D. Filing 1040nr Figuring and Claiming the EICRule 15. Filing 1040nr Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Filing 1040nr John and Janet Smith (Form 1040A) Example 2. Filing 1040nr Kelly Green (Form 1040EZ) What's New Earned income amount is more. Filing 1040nr  The maximum amount of income you can earn and still get the credit has increased. Filing 1040nr 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). Filing 1040nr Your adjusted gross income also must be less than the amount in the above list that applies to you. Filing 1040nr For details, see Rules 1 and 15. Filing 1040nr Investment income amount is more. Filing 1040nr  The maximum amount of investment income you can have and still get the credit has increased to $3,300. Filing 1040nr See Rule 6. Filing 1040nr Reminders Increased EIC on certain joint returns. Filing 1040nr  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Filing 1040nr As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Filing 1040nr 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. Filing 1040nr Online help. Filing 1040nr  You can use the EITC Assistant at www. Filing 1040nr irs. Filing 1040nr gov/eitc to find out if you are eligible for the credit. Filing 1040nr The EITC Assistant is available in English and Spanish. Filing 1040nr EIC questioned by IRS. Filing 1040nr  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Filing 1040nr We will tell you what documents to send us. Filing 1040nr These may include: birth certificates, school records, medical records, etc. Filing 1040nr The process of establishing your eligibility will delay your refund. Filing 1040nr Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. Filing 1040nr A tax credit usually means more money in your pocket. Filing 1040nr It reduces the amount of tax you owe. Filing 1040nr The EIC may also give you a refund. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr Or, if you prefer, you can let the IRS figure the credit for you. Filing 1040nr How will this chapter help you?   This chapter will explain the following. Filing 1040nr The rules you must meet to qualify for the EIC. Filing 1040nr How to figure the EIC. Filing 1040nr 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 . Filing 1040nr 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 . Filing 1040nr There is one final rule you must meet in Part D, Figuring and Claiming the EIC . Filing 1040nr You qualify for the credit if you meet all the rules in each part that applies to you. Filing 1040nr If you have a qualifying child, the rules in Parts A, B, and D apply to you. Filing 1040nr If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Filing 1040nr Table 36-1, Earned Income Credit in a Nutshell. Filing 1040nr   Use Table 36–1 as a guide to Parts A, B, C, and D. Filing 1040nr The table is a summary of all the rules in each part. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr You must also qualify to claim the EIC by meeting all the rules described in this chapter. Filing 1040nr 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. Filing 1040nr For example, if your arithmetic is incorrect, the IRS can correct it. Filing 1040nr If you do not provide a correct social security number, the IRS can deny the EIC. Filing 1040nr These kinds of errors are called math or clerical errors. Filing 1040nr 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. Filing 1040nr If your error was due to fraud, then you cannot claim the EIC for the next 10 years. Filing 1040nr More information. Filing 1040nr   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. Filing 1040nr Part A. Filing 1040nr Rules for Everyone This part of the chapter discusses Rules 1 through 7. Filing 1040nr You must meet all seven rules to qualify for the earned income credit. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr Rule 1. Filing 1040nr 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. Filing 1040nr Adjusted gross income (AGI). Filing 1040nr   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). Filing 1040nr If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Filing 1040nr Example. Filing 1040nr Your AGI is $38,550, you are single, and you have one qualifying child. Filing 1040nr You cannot claim the EIC because your AGI is not less than $37,870. Filing 1040nr 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. Filing 1040nr Community property. Filing 1040nr   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. Filing 1040nr This is different from the community property rules that apply under Rule 7 . Filing 1040nr Rule 2. Filing 1040nr 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). Filing 1040nr Any qualifying child listed on Schedule EIC also must have a valid SSN. Filing 1040nr (See Rule 8 if you have a qualifying child. Filing 1040nr ) 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. Filing 1040nr An example of a federally funded benefit is Medicaid. Filing 1040nr 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. Filing 1040nr S. Filing 1040nr citizen or permanent resident, ask the SSA for a new social security card without the legend. Filing 1040nr U. Filing 1040nr S. Filing 1040nr citizen. Filing 1040nr   If you were a U. Filing 1040nr S. Filing 1040nr citizen when you received your SSN, you have a valid SSN. Filing 1040nr Valid for work only with INS or DHS authorization. Filing 1040nr   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. Filing 1040nr SSN missing or incorrect. Filing 1040nr   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Filing 1040nr Other taxpayer identification number. Filing 1040nr   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). Filing 1040nr ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Filing 1040nr No SSN. Filing 1040nr   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). Filing 1040nr You cannot claim the EIC. Filing 1040nr Getting an SSN. Filing 1040nr   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. Filing 1040nr You can get Form SS-5 online at www. Filing 1040nr socialsecurity. Filing 1040nr gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Filing 1040nr Filing deadline approaching and still no SSN. Filing 1040nr   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Filing 1040nr Request an automatic 6-month extension of time to file your return. Filing 1040nr You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Filing 1040nr S. Filing 1040nr Individual Income Tax Return. Filing 1040nr For more information, see chapter 1 . Filing 1040nr File the return on time without claiming the EIC. Filing 1040nr After receiving the SSN, file an amended return (Form 1040X, Amended U. Filing 1040nr S. Filing 1040nr Individual Income Tax Return) claiming the EIC. Filing 1040nr Attach a filled-in Schedule EIC if you have a qualifying child. Filing 1040nr Table 36-1. Filing 1040nr Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Filing 1040nr Second, you must meet all the rules in one of these columns, whichever applies. Filing 1040nr Third, you must meet the rule in this column. Filing 1040nr Part A. Filing 1040nr  Rules for Everyone Part B. Filing 1040nr  Rules If You Have a Qualifying Child Part C. Filing 1040nr  Rules If You Do Not Have a Qualifying Child Part D. Filing 1040nr  Figuring and Claiming the EIC 1. Filing 1040nr 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. Filing 1040nr 2. Filing 1040nr You must have a valid social security number. Filing 1040nr  3. Filing 1040nr Your filing status cannot be “Married filing separately. Filing 1040nr ” 4. Filing 1040nr You must be a U. Filing 1040nr S. Filing 1040nr citizen or resident alien all year. Filing 1040nr  5. Filing 1040nr You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Filing 1040nr  6. Filing 1040nr Your investment income must be $3,300 or less. Filing 1040nr  7. Filing 1040nr You must have earned income. Filing 1040nr 8. Filing 1040nr Your child must meet the relationship, age, residency, and joint return tests. Filing 1040nr  9. Filing 1040nr Your qualifying child cannot be used by more than one person to claim the EIC. Filing 1040nr  10. Filing 1040nr You cannot be a qualifying child of another person. Filing 1040nr 11. Filing 1040nr You must be at least age 25 but under age 65. Filing 1040nr  12. Filing 1040nr You cannot be the dependent of another person. Filing 1040nr  13. Filing 1040nr You cannot be a qualifying child of another person. Filing 1040nr  14. Filing 1040nr You must have lived in the United States more than half of the year. Filing 1040nr 15. Filing 1040nr 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. Filing 1040nr Rule 3. Filing 1040nr Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. Filing 1040nr Your filing status cannot be “Married filing separately. Filing 1040nr ” Spouse did not live with you. Filing 1040nr   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. Filing 1040nr In that case, you may be able to claim the EIC. Filing 1040nr For detailed information about filing as head of household, see chapter 2 . Filing 1040nr Rule 4. Filing 1040nr You Must Be a U. Filing 1040nr S. Filing 1040nr 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. Filing 1040nr You can use that filing status only if one spouse is a U. Filing 1040nr S. Filing 1040nr citizen or resident alien and you choose to treat the nonresident spouse as a U. Filing 1040nr S. Filing 1040nr resident. Filing 1040nr If you make this choice, you and your spouse are taxed on your worldwide income. Filing 1040nr 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). Filing 1040nr If you need more information on making this choice, get Publication 519, U. Filing 1040nr S. Filing 1040nr Tax Guide for Aliens. Filing 1040nr Rule 5. Filing 1040nr 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. Filing 1040nr You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Filing 1040nr U. Filing 1040nr S. Filing 1040nr possessions are not foreign countries. Filing 1040nr See Publication 54, Tax Guide for U. Filing 1040nr S. Filing 1040nr Citizens and Resident Aliens Abroad, for more detailed information. Filing 1040nr Rule 6. Filing 1040nr 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. Filing 1040nr If your investment income is more than $3,300, you cannot claim the credit. Filing 1040nr For most people, investment income is the total of the following amounts. Filing 1040nr Taxable interest (line 8a of Form 1040 or 1040A). Filing 1040nr Tax-exempt interest (line 8b of Form 1040 or 1040A). Filing 1040nr Dividend income (line 9a of Form 1040 or 1040A). Filing 1040nr Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr Rule 7. Filing 1040nr You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Filing 1040nr If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Filing 1040nr If you are an employee, earned income includes all the taxable income you get from your employer. Filing 1040nr 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. Filing 1040nr Earned Income Earned income includes all of the following types of income. Filing 1040nr Wages, salaries, tips, and other taxable employee pay. Filing 1040nr Employee pay is earned income only if it is taxable. Filing 1040nr Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Filing 1040nr But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. Filing 1040nr Net earnings from self-employment. Filing 1040nr Gross income received as a statutory employee. Filing 1040nr Wages, salaries, and tips. Filing 1040nr   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Filing 1040nr You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Filing 1040nr Nontaxable combat pay election. Filing 1040nr   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Filing 1040nr Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Filing 1040nr Figure the credit with and without your nontaxable combat pay before making the election. Filing 1040nr   If you make the election, you must include in earned income all nontaxable combat pay you received. Filing 1040nr If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Filing 1040nr In other words, if one of you makes the election, the other one can also make it but does not have to. Filing 1040nr   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. Filing 1040nr ” Self-employed persons and statutory employees. Filing 1040nr   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. Filing 1040nr 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. Filing 1040nr Each approved form exempts certain income from social security taxes. Filing 1040nr Each form is discussed here in terms of what is or is not earned income for the EIC. Filing 1040nr Form 4361. Filing 1040nr   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Filing 1040nr This includes wages, salaries, tips, and other taxable employee compensation. Filing 1040nr A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Filing 1040nr Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Filing 1040nr Examples include fees for performing marriages and honoraria for delivering speeches. Filing 1040nr Form 4029. Filing 1040nr   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Filing 1040nr However, amounts you received as a self-employed individual do not count as earned income. Filing 1040nr Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Filing 1040nr 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. Filing 1040nr Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Filing 1040nr You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Filing 1040nr Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Filing 1040nr Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). Filing 1040nr Disability insurance payments. Filing 1040nr   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Filing 1040nr It does not matter whether you have reached minimum retirement age. Filing 1040nr If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Filing 1040nr ” 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. Filing 1040nr Do not include any of these items in your earned income. Filing 1040nr Earnings while an inmate. Filing 1040nr   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Filing 1040nr This includes amounts for work performed while in a work release program or while in a halfway house. Filing 1040nr Workfare payments. Filing 1040nr   Nontaxable workfare payments are not earned income for the EIC. Filing 1040nr 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. Filing 1040nr Community property. Filing 1040nr   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. Filing 1040nr That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Filing 1040nr 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. Filing 1040nr Nevada, Washington, and California domestic partners. Filing 1040nr   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Filing 1040nr Your earned income for the EIC does not include any amount earned by your partner. Filing 1040nr Your earned income includes the entire amount you earned. Filing 1040nr For details, see Publication 555. Filing 1040nr Conservation Reserve Program (CRP) payments. Filing 1040nr   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. Filing 1040nr Nontaxable military pay. Filing 1040nr   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Filing 1040nr Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Filing 1040nr See Publication 3, Armed Forces' Tax Guide, for more information. Filing 1040nr    Combat pay. Filing 1040nr You can elect to include your nontaxable combat pay in earned income for the EIC. Filing 1040nr See Nontaxable combat pay election, earlier. Filing 1040nr Part B. Filing 1040nr 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. Filing 1040nr Part B discusses Rules 8 through 10. Filing 1040nr 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. Filing 1040nr You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Filing 1040nr (You cannot file Form 1040EZ. Filing 1040nr ) You also must complete Schedule EIC and attach it to your return. Filing 1040nr If you meet all the rules in Part A and this part, read Part D to find out what to do next. Filing 1040nr If you do not meet Rule 8, you do not have a qualifying child. Filing 1040nr Read Part C to find out if you can get the earned income credit without a qualifying child. Filing 1040nr Rule 8. Filing 1040nr Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Filing 1040nr The four tests are: Relationship, Age, Residency, and Joint return. Filing 1040nr The four tests are illustrated in Figure 36–1. Filing 1040nr The paragraphs that follow contain more information about each test. Filing 1040nr 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). Filing 1040nr The following definitions clarify the relationship test. Filing 1040nr Adopted child. Filing 1040nr   An adopted child is always treated as your own child. Filing 1040nr The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Filing 1040nr Foster child. Filing 1040nr   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. Filing 1040nr An authorized placement agency includes a state or local government agency. Filing 1040nr It also includes a tax-exempt organization licensed by a state. Filing 1040nr In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Filing 1040nr Example. Filing 1040nr 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. Filing 1040nr Debbie is your foster child. Filing 1040nr 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. Filing 1040nr    The following examples and definitions clarify the age test. Filing 1040nr Example 1—child not under age 19. Filing 1040nr Your son turned 19 on December 10. Filing 1040nr 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. Filing 1040nr Example 2—child not younger than you or your spouse. Filing 1040nr Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Filing 1040nr He is not disabled. Filing 1040nr Both you and your spouse are 21 years old and you file a joint return. Filing 1040nr Your brother is not your qualifying child because he is not younger than you or your spouse. Filing 1040nr Example 3—child younger than your spouse but not younger than you. Filing 1040nr The facts are the same as in Example 2 except that your spouse is 25 years old. Filing 1040nr Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. Filing 1040nr Student defined. Filing 1040nr   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. Filing 1040nr The 5 calendar months need not be consecutive. Filing 1040nr   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. Filing 1040nr School defined. Filing 1040nr   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Filing 1040nr However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Filing 1040nr Vocational high school students. Filing 1040nr   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. Filing 1040nr Permanently and totally disabled. Filing 1040nr   Your child is permanently and totally disabled if both of the following apply. Filing 1040nr He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Filing 1040nr A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Filing 1040nr Residency Test Your child must have lived with you in the United States for more than half of 2013. Filing 1040nr The following definitions clarify the residency test. Filing 1040nr United States. Filing 1040nr   This means the 50 states and the District of Columbia. Filing 1040nr It does not include Puerto Rico or U. Filing 1040nr S. Filing 1040nr possessions such as Guam. Filing 1040nr Homeless shelter. Filing 1040nr   Your home can be any location where you regularly live. Filing 1040nr You do not need a traditional home. Filing 1040nr 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. Filing 1040nr Military personnel stationed outside the United States. Filing 1040nr    U. Filing 1040nr S. Filing 1040nr 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. Filing 1040nr Figure 36-1. Filing 1040nr Tests for Qualifying Child Please click here for the text description of the image. Filing 1040nr Qualifying child Extended active duty. Filing 1040nr   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Filing 1040nr 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. Filing 1040nr Birth or death of a child. Filing 1040nr   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. Filing 1040nr Temporary absences. Filing 1040nr   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. Filing 1040nr Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Filing 1040nr Kidnapped child. Filing 1040nr    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. Filing 1040nr 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. Filing 1040nr This treatment applies for all years until the child is returned. Filing 1040nr 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. Filing 1040nr   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Filing 1040nr Joint Return Test To meet this test, the child cannot file a joint return for the year. Filing 1040nr Exception. Filing 1040nr   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. Filing 1040nr Example 1—child files joint return. Filing 1040nr You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Filing 1040nr He earned $25,000 for the year. Filing 1040nr The couple files a joint return. Filing 1040nr Because your daughter and her husband filed a joint return, she is not your qualifying child. Filing 1040nr Example 2—child files joint return only to claim a refund of withheld tax. Filing 1040nr Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Filing 1040nr They do not have a child. Filing 1040nr Neither is required to file a tax return. Filing 1040nr Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. Filing 1040nr The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Filing 1040nr Example 3—child files joint return to claim American opportunity credit. Filing 1040nr The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr The exception to the joint return test does not apply, so your son is not your qualifying child. Filing 1040nr Married child. Filing 1040nr   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. Filing 1040nr Social security number. Filing 1040nr   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. Filing 1040nr 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. Filing 1040nr   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. Filing 1040nr For more information about SSNs, see Rule 2 . Filing 1040nr Rule 9. Filing 1040nr 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. Filing 1040nr However, only one of these persons can actually treat the child as a qualifying child. Filing 1040nr 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). Filing 1040nr The exemption for the child. Filing 1040nr The child tax credit. Filing 1040nr Head of household filing status. Filing 1040nr The credit for child and dependent care expenses. Filing 1040nr The exclusion for dependent care benefits. Filing 1040nr The EIC. Filing 1040nr The other person cannot take any of these benefits based on this qualifying child. Filing 1040nr In other words, you and the other person cannot agree to divide these tax benefits between you. Filing 1040nr The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Filing 1040nr The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Filing 1040nr However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Filing 1040nr Tiebreaker rules. Filing 1040nr   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. Filing 1040nr If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr See Example 8 . Filing 1040nr   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. Filing 1040nr See Examples 1 through 13 . Filing 1040nr   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. Filing 1040nr If the other person cannot claim the EIC. Filing 1040nr   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. Filing 1040nr See Examples 6 and 7 . Filing 1040nr 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. Filing 1040nr Examples. Filing 1040nr The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Filing 1040nr Example 1. Filing 1040nr You and your 2-year-old son Jimmy lived with your mother all year. Filing 1040nr You are 25 years old, unmarried, and your AGI is $9,000. Filing 1040nr Your only income was $9,000 from a part-time job. Filing 1040nr Your mother's only income was $20,000 from her job, and her AGI is $20,000. Filing 1040nr Jimmy's father did not live with you or Jimmy. Filing 1040nr The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Filing 1040nr 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. Filing 1040nr 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). Filing 1040nr He is not a qualifying child of anyone else, including his father. Filing 1040nr 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). Filing 1040nr Example 2. Filing 1040nr The facts are the same as in Example 1 except your AGI is $25,000. Filing 1040nr Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Filing 1040nr Only you can claim him. Filing 1040nr Example 3. Filing 1040nr The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr Example 4. Filing 1040nr 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. Filing 1040nr Only one of you can claim each child. Filing 1040nr However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Filing 1040nr For example, if you claim one child, your mother can claim the other two. Filing 1040nr Example 5. Filing 1040nr The facts are the same as in Example 1 except that you are only 18 years old. Filing 1040nr This means you are a qualifying child of your mother. Filing 1040nr Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. Filing 1040nr Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Filing 1040nr 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. Filing 1040nr Example 6. Filing 1040nr The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Filing 1040nr Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Filing 1040nr Example 7. Filing 1040nr The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Filing 1040nr Your earned income is too high for you to claim the EIC. Filing 1040nr But your mother cannot claim the EIC either, because her AGI is not higher than yours. Filing 1040nr Example 8. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr In other words, each parent's AGI can be treated as $15,000. Filing 1040nr Example 9. Filing 1040nr You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Filing 1040nr In August and September, Joey lived with you. Filing 1040nr For the rest of the year, Joey lived with your husband, who is Joey's father. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr You and your husband will file separate returns. Filing 1040nr Your husband agrees to let you treat Joey as a qualifying child. Filing 1040nr 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. Filing 1040nr However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Filing 1040nr See Rule 3 . Filing 1040nr Example 10. Filing 1040nr The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Filing 1040nr In this case, only your husband will be allowed to treat Joey as a qualifying child. Filing 1040nr This is because, during 2013, the boy lived with him longer than with you. Filing 1040nr You cannot claim the EIC (either with or without a qualifying child). Filing 1040nr 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. Filing 1040nr See Rule 3 . Filing 1040nr Example 11. Filing 1040nr You, your 5-year-old son and your son's father lived together all year. Filing 1040nr You and your son's father are not married. Filing 1040nr 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. Filing 1040nr Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Filing 1040nr Neither of you had any other income. Filing 1040nr Your son's father agrees to let you treat the child as a qualifying child. Filing 1040nr 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. Filing 1040nr Example 12. Filing 1040nr 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. Filing 1040nr In this case, only your son's father will be allowed to treat your son as a qualifying child. Filing 1040nr This is because his AGI, $14,000, is more than your AGI, $12,000. Filing 1040nr You cannot claim the EIC (either with or without a qualifying child). Filing 1040nr Example 13. Filing 1040nr You and your 7-year-old niece, your sister's child, lived with your mother all year. Filing 1040nr You are 25 years old, and your AGI is $9,300. Filing 1040nr Your only income was from a part-time job. Filing 1040nr Your mother's AGI is $15,000. Filing 1040nr Her only income was from her job. Filing 1040nr Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Filing 1040nr 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. Filing 1040nr However, only your mother can treat her as a qualifying child. Filing 1040nr This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Filing 1040nr Special rule for divorced or separated parents (or parents who live apart). Filing 1040nr   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. Filing 1040nr 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. Filing 1040nr The child received over half of his or her support for the year from the parents. Filing 1040nr The child is in the custody of one or both parents for more than half of 2013. Filing 1040nr Either of the following statements is true. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr  For details, see chapter 3. Filing 1040nr Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. Filing 1040nr Applying Rule 9 to divorced or separated parents (or parents who live apart). Filing 1040nr   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. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr Example 1. Filing 1040nr You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Filing 1040nr Your AGI is $10,000. Filing 1040nr Your mother’s AGI is $25,000. Filing 1040nr Your son's father did not live with you or your son. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr You and your mother did not have any child care expenses or dependent care benefits. Filing 1040nr 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. Filing 1040nr Example 2. Filing 1040nr The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Filing 1040nr Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Filing 1040nr Example 3. Filing 1040nr 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. Filing 1040nr Your mother also claims him as a qualifying child for head of household filing status. Filing 1040nr You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Filing 1040nr The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Filing 1040nr Rule 10. Filing 1040nr You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Filing 1040nr ) if all of the following statements are true. Filing 1040nr You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Filing 1040nr Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Filing 1040nr 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. Filing 1040nr You lived with that person in the United States for more than half of the year. Filing 1040nr 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). Filing 1040nr For more details about the tests to be a qualifying child, see Rule 8 . Filing 1040nr If you are a qualifying child of another taxpayer, you cannot claim the EIC. Filing 1040nr 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. Filing 1040nr Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Filing 1040nr Example. Filing 1040nr You and your daughter lived with your mother all year. Filing 1040nr You are 22 years old, unmarried, and attended a trade school full time. Filing 1040nr You had a part-time job and earned $5,700. Filing 1040nr You had no other income. Filing 1040nr Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Filing 1040nr She can claim the EIC if she meets all the other requirements. Filing 1040nr Because you are your mother's qualifying child, you cannot claim the EIC. Filing 1040nr This is so even if your mother cannot or does not claim the EIC. Filing 1040nr Child of person not required to file a return. Filing 1040nr   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. Filing 1040nr Example. Filing 1040nr 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. Filing 1040nr As a result, you are not your mother's qualifying child. Filing 1040nr You can claim the EIC if you meet all the other requirements to do so. Filing 1040nr   See Rule 10 in Publication 596 for additional examples. Filing 1040nr Part C. Filing 1040nr 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 . Filing 1040nr  Part C discusses Rules 11 through 14. Filing 1040nr 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. Filing 1040nr If you have a qualifying child, the rules in this part do not apply to you. Filing 1040nr You can claim the credit only if you meet all the rules in Parts A, B, and D. Filing 1040nr See Rule 8 to find out if you have a qualifying child. Filing 1040nr Rule 11. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr It does not matter which spouse meets the age test, as long as one of the spouses does. Filing 1040nr You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Filing 1040nr 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. Filing 1040nr If neither you nor your spouse meets the age test, you cannot claim the EIC. Filing 1040nr Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Filing 1040nr Death of spouse. Filing 1040nr   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. Filing 1040nr Example 1. Filing 1040nr You are age 28 and unmarried. Filing 1040nr You meet the age test. Filing 1040nr Example 2—spouse meets age test. Filing 1040nr You are married and filing a joint return. Filing 1040nr You are age 23 and your spouse is age 27. Filing 1040nr You meet the age test because your spouse is at least age 25 but under age 65. Filing 1040nr Example 3—spouse dies in 2013. Filing 1040nr You are married and filing a joint return with your spouse who died in August 2013. Filing 1040nr You are age 67. Filing 1040nr Your spouse would have become age 65 in November 2013. Filing 1040nr Because your spouse was under age 65 when she died, you meet the age test. Filing 1040nr Rule 12. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr Example 1. Filing 1040nr In 2013, you were age 25, single, and living at home with your parents. Filing 1040nr You worked and were not a student. Filing 1040nr You earned $7,500. Filing 1040nr Your parents cannot claim you as a dependent. Filing 1040nr 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. Filing 1040nr You meet this rule. Filing 1040nr You can claim the EIC if you meet all the other requirements. Filing 1040nr Example 2. Filing 1040nr The facts are the same as in Example 1 , except that you earned $2,000. Filing 1040nr Your parents can claim you as a dependent but decide not to. Filing 1040nr You do not meet this rule. Filing 1040nr You cannot claim the credit because your parents could have claimed you as a dependent. Filing 1040nr Joint returns. Filing 1040nr   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Filing 1040nr   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. Filing 1040nr But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Filing 1040nr Example 1. Filing 1040nr You are 26 years old. Filing 1040nr You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Filing 1040nr Neither you nor your wife is required to file a tax return. Filing 1040nr You do not have a child. Filing 1040nr Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. Filing 1040nr Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Filing 1040nr They can claim exemptions for you and your wife if all the other tests to do so are met. Filing 1040nr Example 2. Filing 1040nr The facts are the same as in Example 1 except no taxes were taken out of your pay. Filing 1040nr 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. Filing 1040nr 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. Filing 1040nr Your parents cannot claim an exemption for either you or your wife. Filing 1040nr Rule 13. Filing 1040nr You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Filing 1040nr ) if all of the following statements are true. Filing 1040nr You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Filing 1040nr Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Filing 1040nr 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. Filing 1040nr You lived with that person in the United States for more than half of the year. Filing 1040nr 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). Filing 1040nr For more details about the tests to be a qualifying child, see Rule 8 . Filing 1040nr If you are a qualifying child of another taxpayer, you cannot claim the EIC. Filing 1040nr 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. Filing 1040nr Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Filing 1040nr Example. Filing 1040nr You lived with your mother all year. Filing 1040nr You are age 26, unmarried, and permanently and totally disabled. Filing 1040nr Your only income was from a community center where you went three days a week to answer telephones. Filing 1040nr You earned $5,000 for the year and provided more than half of your own support. Filing 1040nr Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Filing 1040nr She can claim the EIC if she meets all the other requirements. Filing 1040nr Because you are a qualifying child of your mother, you cannot claim the EIC. Filing 1040nr This is so even if your mother cannot or does not claim the EIC. Filing 1040nr Joint returns. Filing 1040nr   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Filing 1040nr   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. Filing 1040nr But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Filing 1040nr Child of person not required to file a return. Filing 1040nr   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. Filing 1040nr Example. Filing 1040nr You lived all year with your father. Filing 1040nr You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Filing 1040nr You have no other income, no children, and provided more than half of your own support. Filing 1040nr Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Filing 1040nr As a result, you are not your father's qualifying child. Filing 1040nr You can claim the EIC if you meet all the other requirements to do so. Filing 1040nr   See Rule 13 in Publication 596 for additional examples. Filing 1040nr Rule 14. Filing 1040nr 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. Filing 1040nr If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Filing 1040nr United States. Filing 1040nr   This means the 50 states and the District of Columbia. Filing 1040nr It does not include Puerto Rico or U. Filing 1040nr S. Filing 1040nr possessions such as Guam. Filing 1040nr Homeless shelter. Filing 1040nr   Your home can be any location where you regularly live. Filing 1040nr You do not need a traditional home. Filing 1040nr If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Filing 1040nr Military personnel stationed outside the United States. Filing 1040nr   U. Filing 1040nr S. Filing 1040nr 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. Filing 1040nr Part D. Filing 1040nr 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. Filing 1040nr Part D discusses Rule 15 . Filing 1040nr 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. Filing 1040nr This part of the chapter also explains how to figure the amount of your credit. Filing 1040nr You have two choices. Filing 1040nr Have the IRS figure the EIC for you. Filing 1040nr If you want to do this, see IRS Will Figure the EIC for You . Filing 1040nr Figure the EIC yourself. Filing 1040nr If you want to do this, see How To Figure the EIC Yourself . Filing 1040nr Rule 15. Filing 1040nr 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. Filing 1040nr Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Filing 1040nr Employee pay is earned income only if it is taxable. Filing 1040nr Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Filing 1040nr But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Filing 1040nr Earned income is explained in detail in Rule 7 . Filing 1040nr Figuring earned income. Filing 1040nr   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. Filing 1040nr   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. Filing 1040nr   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). Filing 1040nr 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. Filing 1040nr Scholarship or fellowship grants not reported on a Form W-2. Filing 1040nr   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. Filing 1040nr Inmate's income. Filing 1040nr   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Filing 1040nr This includes amounts received for work performed while in a work release program or while in a halfway house. Filing 1040nr 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). Filing 1040nr Pension or annuity from deferred compensation plans. Filing 1040nr   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. Filing 1040nr 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). Filing 1040nr This amount may be reported in box 11 of your Form W-2. Filing 1040nr If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Filing 1040nr Clergy. Filing 1040nr   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. Filing 1040nr Put “Clergy” on the dotted line next to line 64a (Form 1040). Filing 1040nr Church employees. Filing 1040nr    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. Filing 1040nr If you received wages as a
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What's Hot

Here you'll find items of current interest — new programs, recent guidance or timely reminders.


Fuel Tax Credit Extensions: Frequently Asked Questions

These Q&As tell taxpayers how to claim the credits for qualifying sales or uses during 2012. It also describes changes to the cellulosic biofuel credit for 2013.


Legislation

In the past few years, there have been several laws passed that have tax implications. For more information, visit our pages on:


For Same-Sex Couples and Certain Domestic Partners

The following questions and answers provide information to individuals of the same sex who are lawfully married (same-sex spouses). 

Additional information may be found in: 

The following questions and answers provide information to individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law. These individuals are not considered as married or spouses for federal tax purposes.

Additional information on these issues may be found in Notice 2013-61, Revenue Ruling 2013-17 and news release IR-2013-72, Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples. 


Tax Return Preparer Requirements

The IRS has undertaken several initiatives to reach tax return preparers with education and enforcement. All paid preparers must register with the IRS and obtain a Preparer Tax Identification Number (PTIN). Find out more.


Consumer Alerts

‪Please note that the IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

  • ‪If you get an unsolicited email that appears to be from the IRS, please report it by sending it to phishing@irs.gov. ‪
  • If you find a suspicious website that claims to be the IRS, please send the site’s URL by email to phishing@irs.gov, using the subject line: suspicious website.

For more information on phishing scams, please see Suspicious e-Mails and Identity Theft.

March 2014
New Email Phishing Scam

The IRS has been alerted to a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number and the following message:

“Your reported 2013 income is flagged for review due to a document processing error. Your case has been forwarded to the Taxpayer Advocate Service for resolution assistance. To avoid delays processing your 2013 filing contact the Taxpayer Advocate Service for resolution assistance.”

The recipient is directed to click on links that supposedly provide information about the "advocate" assigned to their case or that let them "review reported income."  The links lead to web pages that solicit personal information.

Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at phishing@irs.gov. For more information, visit the IRS's Report Phishing web page.

The Taxpayer Advocate Service is a legitimate IRS organization that helps taxpayers resolve federal tax issues that have not been resolved through the normal IRS channels. The IRS, including TAS, does not initiate contact with taxpayers by email, texting or any social media.

November 2013
Typhoon Haiyan Relief Scams

Possible scams are taking place in the wake of Typhoon Haiyan. On Nov. 8, 2013, Typhoon Haiyan — known as Yolanda in the Philippines — made landfall in the central Philippines, bringing strong winds and heavy rains that have resulted in flooding, landslides, and widespread damage.

Following major disasters, it is common for scam artists to impersonate charities to get money or private information from well-intentioned taxpayers. Such fraudulent schemes may involve contact by telephone, social media, email or in-person solicitations.

October 2013
Telephone Scam Now Making the Rounds

The IRS warns consumers about a sophisticated phone scam targeting taxpayers, including recent immigrants, throughout the country. Victims are told they owe money to the IRS and it must be paid promptly through a pre-loaded debit card or wire transfer. If the victim refuses to cooperate, they are then threatened with arrest, deportation or suspension of a business or driver’s license. Characteristics of this scam include:

  • Scammers use fake names and IRS badge numbers. They generally use common names and surnames to identify themselves.
  • Scammers may be able to recite the last four digits of a victim’s Social Security Number.
  • Scammers spoof the IRS toll-free number on caller ID to make it appear that it’s the IRS calling.
  • Scammers sometimes send bogus IRS emails to some victims to support their bogus calls.
  • Victims hear background noise of other calls being conducted to mimic a call site.
  • After threatening victims with jail time or driver’s license revocation, scammers hang up and others soon call back pretending to be from the local police or DMV, and the caller ID supports their claim.

If you know you owe taxes or you think you might owe taxes, call the IRS at 1-800-829-1040. If you know you don’t owe taxes or have no reason to think that you owe any taxes (for example, you’ve never received a bill or the caller made some bogus threats as described above), call and report the incident to the Treasury Inspector General for Tax Administration at 1-800-366-4484. 

October 2012
Don't Fall for Phony IRS Websites

The IRS warns consumers about a new tax scam that uses a website that mimics the IRS e-Services online registration page.

‪The actual IRS e-Services page offers web-based products for tax preparers, not the general public. The phony web page looks almost identical to the real one.

The IRS gets many reports of fake websites like this. Criminals use these sites to lure people into providing personal and financial information that may be used to steal the victim’s money or identity. Typically, identity thieves empty the victim’s financial accounts, run up charges on the victim’s existing credit cards or apply for new loans, credit cards, services or benefits in the victim’s name.

‪The address of the official IRS website is www.irs.gov. Don’t be misled by sites claiming to be the IRS but ending in .com, .net, .org or other designations instead of .gov.

The IRS website has information that can help you protect yourself from tax scams of all kinds. Search the site using the term: phishing.


Interim Changes to the ITIN Application Process

Effective June 22, 2012, the IRS has made interim changes that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these changes, which are further explained in these Frequently Asked Questions, before requesting an ITIN.

On Oct. 2, 2012, the IRS implemented clarifying changes to its temporary procedures for issuing ITINs for noncitizens with tax Extensions and many foreign students.

Beginning Jan. 1, 2013, the IRS implemented improvements to the Individual Taxpayer Identification Number (ITIN) application process. These changes were developed based on an extensive review and feedback from a variety of stakeholders. The updated ITIN procedures build on changes announced last summer and fall to better protect the integrity of the ITIN application process and strengthen the refund process. Read about the new program changes and check out the latest frequently asked questions for more information.


Help for Victims of Ponzi Investment Schemes

If you've been the victim of a Ponzi scheme, find out more about how it affects your tax situation. We also have some new Q&As about distributions received from a trustee/receiver.


Principal Reduction Alternative Under the Home Affordable Modification Program

Find the answers to your tax questions on the Principal Reduction Alternative under the Home Affordable Modification Program (HAMP), which was established by the Departments of the Treasury and Housing and Urban Development to help distressed homeowners lower their monthly mortgage payments. The Principal Reduction Alternative does not apply to loans that are owned or guaranteed by Fannie Mae or Freddie Mac.


Tax Scams

Don't fall victim to tax scams. Remember — if it sounds too good to be true, it probably is. If you know of a tax fraud, you can report it to the IRS by sending completed Form 3949-A, Information Referral, to Internal Revenue Service, Fresno, CA 93888. Download the form or call 1-800-829-3676 to order by mail.

For recent scams, see:

  • IR-2014-16, IRS Releases the “Dirty Dozen” Tax Scams for 2014; Identity Theft, Phone Scams Lead List
  • IR-2013-33, IRS Releases the Dirty Dozen Tax Scams for 2013
  • IR-2012-23, IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scam
  • IR-2011-39, Don’t Fall Prey to the 2011 Dirty Dozen Tax Scams

Education is the best way to avoid the pitfalls of these “too good to be true” tax scams. For additional information, see:


Phishing Scams

The IRS does not send taxpayers unsolicited emails about their tax accounts, tax situations or personal tax issues. If you receive such an email, most likely it's a scam.

IRS impersonation schemes flourish during filing season. These schemes may take place via phone, fax, Internet sites, social networking sites and particularly email. 

Many impersonations are identity theft scams that try to trick victims into revealing personal and financial information that can be used to access their financial accounts. Some email scams contain attachments or links that, when clicked, download malicious code (virus) that infects your computer or direct you to a bogus form or site posing as a genuine IRS form or web site. 

Some impersonations may be commercial Internet sites that consumers unknowingly visit, thinking they're accessing the genuine IRS website, www.IRS.gov. However, such sites have no connection to the IRS.

For more information on scams and what to do if you're subject to one, see: 


Tax Avoidance Transactions

Read up on the IRS's campaign against abusive tax avoidance transactions. Taxpayers with unreported income relating to offshore transactions who wish to voluntarily disclose the information to the IRS can find information on the process.


Why Pay Taxes? The Truth about Frivolous Tax Arguments

The Truth About Frivolous Tax Arguments (PDF 405K) addresses some of the more common false "legal" arguments made by individuals and groups who oppose compliance with the federal tax laws. These arguments are grouped under six general categories, with variations within each category. Each contention is briefly explained, followed by a discussion of the legal authority that rejects the contention. The second section deals with frivolous arguments encountered in collection due process cases. The final section illustrates penalties imposed on those pursuing frivolous cases.

 

Page Last Reviewed or Updated: 28-Mar-2014

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