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Free State And Federal Tax Returns

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Free State And Federal Tax Returns

Free state and federal tax returns Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Free state and federal tax returns Your move is closely related to the start of work. Free state and federal tax returns You meet the distance test. Free state and federal tax returns You meet the time test. Free state and federal tax returns After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Free state and federal tax returns Retirees, survivors, and Armed Forces members. Free state and federal tax returns   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Free state and federal tax returns These rules are discussed later in this publication. Free state and federal tax returns Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Free state and federal tax returns Closely related in time. Free state and federal tax returns   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Free state and federal tax returns It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Free state and federal tax returns    Figure A. Free state and federal tax returns Illustration of Distance Test Please click here for the text description of the image. Free state and federal tax returns Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Free state and federal tax returns Example. Free state and federal tax returns Your family moved more than a year after you started work at a new location. Free state and federal tax returns You delayed the move for 18 months to allow your child to complete high school. Free state and federal tax returns You can deduct your moving expenses. Free state and federal tax returns Closely related in place. Free state and federal tax returns   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Free state and federal tax returns If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Free state and federal tax returns Home defined. Free state and federal tax returns   Your home means your main home (residence). Free state and federal tax returns It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Free state and federal tax returns It does not include other homes owned or kept up by you or members of your family. Free state and federal tax returns It also does not include a seasonal home, such as a summer beach cottage. Free state and federal tax returns Your former home means your home before you left for your new job location. Free state and federal tax returns Your new home means your home within the area of your new job location. Free state and federal tax returns Retirees or survivors. Free state and federal tax returns   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Free state and federal tax returns You must have worked outside the United States or be a survivor of someone who did. Free state and federal tax returns See Retirees or Survivors Who Move to the United States, later. Free state and federal tax returns Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Free state and federal tax returns For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Free state and federal tax returns You can use Worksheet 1 to see if you meet this test. Free state and federal tax returns Worksheet 1. Free state and federal tax returns Distance Test   Note. Free state and federal tax returns Members of the Armed Forces may not have to meet this test. Free state and federal tax returns See Members of the Armed Forces. Free state and federal tax returns     1. Free state and federal tax returns Enter the number of miles from your old home to your new workplace 1. Free state and federal tax returns miles 2. Free state and federal tax returns Enter the number of miles from your old home to your old workplace 2. Free state and federal tax returns miles 3. Free state and federal tax returns Subtract line 2 from line 1. Free state and federal tax returns If zero or less, enter -0- 3. Free state and federal tax returns miles 4. Free state and federal tax returns Is line 3 at least 50 miles? □ Yes. Free state and federal tax returns You meet this test. Free state and federal tax returns  □ No. Free state and federal tax returns You do not meet this test. Free state and federal tax returns You cannot deduct your moving expenses. Free state and federal tax returns The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Free state and federal tax returns The distance test considers only the location of your former home. Free state and federal tax returns It does not take into account the location of your new home. Free state and federal tax returns See Figure A, earlier. Free state and federal tax returns Example. Free state and federal tax returns You moved to a new home less than 50 miles from your former home because you changed main job locations. Free state and federal tax returns Your old main job location was 3 miles from your former home. Free state and federal tax returns Your new main job location is 60 miles from that home. Free state and federal tax returns Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Free state and federal tax returns First job or return to full-time work. Free state and federal tax returns   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Free state and federal tax returns   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Free state and federal tax returns Armed Forces. Free state and federal tax returns   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Free state and federal tax returns See Members of the Armed Forces, later. Free state and federal tax returns Main job location. Free state and federal tax returns   Your main job location is usually the place where you spend most of your working time. Free state and federal tax returns This could be your office, plant, store, shop, or other location. Free state and federal tax returns If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Free state and federal tax returns Union members. Free state and federal tax returns   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Free state and federal tax returns More than one job. Free state and federal tax returns   If you have more than one job at any time, your main job location depends on the facts in each case. Free state and federal tax returns The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Free state and federal tax returns    Table 1. Free state and federal tax returns Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Free state and federal tax returns . Free state and federal tax returns . Free state and federal tax returns THEN you satisfy the time test by meeting the. Free state and federal tax returns . Free state and federal tax returns . Free state and federal tax returns an employee 39-week test for employees. Free state and federal tax returns self-employed 78-week test for self-employed persons. Free state and federal tax returns both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Free state and federal tax returns Your principal place of work  determines which test applies. Free state and federal tax returns both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Free state and federal tax returns Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Free state and federal tax returns The time test for employees. Free state and federal tax returns The time test for self-employed persons. Free state and federal tax returns Both of these tests are explained below. Free state and federal tax returns See Table 1, below, for a summary of these tests. Free state and federal tax returns You can deduct your moving expenses before you meet either of the time tests. Free state and federal tax returns See Time Test Not Yet Met, later. Free state and federal tax returns Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Free state and federal tax returns Full-time employment depends on what is usual for your type of work in your area. Free state and federal tax returns For purposes of this test, the following four rules apply. Free state and federal tax returns You count only your full-time work as an employee, not any work you do as a self-employed person. Free state and federal tax returns You do not have to work for the same employer for all 39 weeks. Free state and federal tax returns You do not have to work 39 weeks in a row. Free state and federal tax returns You must work full time within the same general commuting area for all 39 weeks. Free state and federal tax returns Temporary absence from work. Free state and federal tax returns   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Free state and federal tax returns You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Free state and federal tax returns Seasonal work. Free state and federal tax returns   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Free state and federal tax returns For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Free state and federal tax returns    Figure B. Free state and federal tax returns Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Free state and federal tax returns Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Free state and federal tax returns For purposes of the time test for self-employed persons, the following three rules apply. Free state and federal tax returns You count any full-time work you do either as an employee or as a self-employed person. Free state and federal tax returns You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Free state and federal tax returns You must work within the same general commuting area for all 78 weeks. Free state and federal tax returns Example. Free state and federal tax returns You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Free state and federal tax returns You pay moving expenses in 2013 and 2014 in connection with this move. Free state and federal tax returns On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Free state and federal tax returns Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Free state and federal tax returns You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Free state and federal tax returns You have until December 1, 2015, to satisfy this requirement. Free state and federal tax returns Self-employment. Free state and federal tax returns   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Free state and federal tax returns You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Free state and federal tax returns Full-time work. Free state and federal tax returns   You can count only those weeks during which you work full time as a week of work. Free state and federal tax returns Whether you work full time during any week depends on what is usual for your type of work in your area. Free state and federal tax returns For example, you are a self-employed dentist and maintain office hours 4 days a week. Free state and federal tax returns You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Free state and federal tax returns Temporary absence from work. Free state and federal tax returns   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Free state and federal tax returns Seasonal trade or business. Free state and federal tax returns   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Free state and federal tax returns The off-season must be less than 6 months and you must work full time before and after the off-season. Free state and federal tax returns Example. Free state and federal tax returns You own and operate a motel at a beach resort. Free state and federal tax returns The motel is closed for 5 months during the off-season. Free state and federal tax returns You work full time as the operator of the motel before and after the off-season. Free state and federal tax returns You are considered self-employed on a full-time basis during the weeks of the off-season. Free state and federal tax returns   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Free state and federal tax returns Example. Free state and federal tax returns Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Free state and federal tax returns He generally worked at the shop about 40 hours each week. Free state and federal tax returns Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Free state and federal tax returns Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Free state and federal tax returns    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Free state and federal tax returns Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Free state and federal tax returns However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Free state and federal tax returns Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Free state and federal tax returns You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Free state and federal tax returns If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Free state and federal tax returns See When To Deduct Expenses later, for more details. Free state and federal tax returns Failure to meet the time test. Free state and federal tax returns    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Free state and federal tax returns Example. Free state and federal tax returns You arrive in the general area of your new job location, as an employee, on September 15, 2013. Free state and federal tax returns You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Free state and federal tax returns If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Free state and federal tax returns Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Free state and federal tax returns You are in the Armed Forces and you moved because of a permanent change of station. Free state and federal tax returns See Members of the Armed Forces , later. Free state and federal tax returns Your main job location was outside the United States and you moved to the United States because you retired. Free state and federal tax returns See Retirees or Survivors Who Move to the United States, later. Free state and federal tax returns You are the survivor of a person whose main job location at the time of death was outside the United States. Free state and federal tax returns See Retirees or Survivors Who Move to the United States, later. Free state and federal tax returns Your job at the new location ends because of death or disability. Free state and federal tax returns You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Free state and federal tax returns For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Free state and federal tax returns Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Free state and federal tax returns However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Free state and federal tax returns If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Free state and federal tax returns United States defined. Free state and federal tax returns   For this section of this publication, the term “United States” includes the possessions of the United States. Free state and federal tax returns Retirees who were working abroad. Free state and federal tax returns   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Free state and federal tax returns However, both your former main job location and your former home must have been outside the United States. Free state and federal tax returns Permanently retired. Free state and federal tax returns   You are considered permanently retired when you cease gainful full-time employment or self-employment. Free state and federal tax returns If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Free state and federal tax returns Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Free state and federal tax returns Decedents. Free state and federal tax returns   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Free state and federal tax returns The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Free state and federal tax returns   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Free state and federal tax returns For more information, see Publication 559, Survivors, Executors, and Administrators. Free state and federal tax returns Survivors of decedents who were working abroad. Free state and federal tax returns   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Free state and federal tax returns The move is to a home in the United States. Free state and federal tax returns The move begins within 6 months after the decedent's death. Free state and federal tax returns (When a move begins is described below. Free state and federal tax returns ) The move is from the decedent's former home. Free state and federal tax returns The decedent's former home was outside the United States. Free state and federal tax returns The decedent's former home was also your home. Free state and federal tax returns When a move begins. Free state and federal tax returns   A move begins when one of the following events occurs. Free state and federal tax returns You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Free state and federal tax returns Your household goods and personal effects are packed and on the way to your home in the United States. Free state and federal tax returns You leave your former home to travel to your new home in the United States. Free state and federal tax returns Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Free state and federal tax returns You cannot deduct any expenses for meals. Free state and federal tax returns Reasonable expenses. Free state and federal tax returns   You can deduct only those expenses that are reasonable for the circumstances of your move. Free state and federal tax returns For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Free state and federal tax returns If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Free state and federal tax returns Example. Free state and federal tax returns Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Free state and federal tax returns On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Free state and federal tax returns Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Free state and federal tax returns Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Free state and federal tax returns Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Free state and federal tax returns Travel by car. Free state and federal tax returns   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Free state and federal tax returns Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Free state and federal tax returns You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Free state and federal tax returns Member of your household. Free state and federal tax returns   You can deduct moving expenses you pay for yourself and members of your household. Free state and federal tax returns A member of your household is anyone who has both your former and new home as his or her home. Free state and federal tax returns It does not include a tenant or employee, unless that person is your dependent. Free state and federal tax returns Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Free state and federal tax returns Your move may be from one U. Free state and federal tax returns S. Free state and federal tax returns location to another or from a foreign country to the United States. Free state and federal tax returns Household goods and personal effects. Free state and federal tax returns   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Free state and federal tax returns For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Free state and federal tax returns   If you use your own car to move your things, see Travel by car, earlier. Free state and federal tax returns   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Free state and federal tax returns   You can deduct the cost of shipping your car and your household pets to your new home. Free state and federal tax returns   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Free state and federal tax returns Your deduction is limited to the amount it would have cost to move them from your former home. Free state and federal tax returns Example. Free state and federal tax returns Paul Brown has been living and working in North Carolina for the last 4 years. Free state and federal tax returns Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Free state and federal tax returns Paul got a job in Washington, DC. Free state and federal tax returns It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Free state and federal tax returns It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Free state and federal tax returns He can deduct only $1,800 of the $3,000 he paid. Free state and federal tax returns The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Free state and federal tax returns You cannot deduct the cost of moving furniture you buy on the way to your new home. Free state and federal tax returns   Storage expenses. Free state and federal tax returns   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Free state and federal tax returns Travel expenses. Free state and federal tax returns   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Free state and federal tax returns This includes expenses for the day you arrive. Free state and federal tax returns    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Free state and federal tax returns   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Free state and federal tax returns   The members of your household do not have to travel together or at the same time. Free state and federal tax returns However, you can only deduct expenses for one trip per person. Free state and federal tax returns If you use your own car, see Travel by car, earlier. Free state and federal tax returns Example. Free state and federal tax returns   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Free state and federal tax returns Josh drove the family car to Washington, DC, a trip of 1,100 miles. Free state and federal tax returns His expenses were $264. Free state and federal tax returns 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Free state and federal tax returns 00. Free state and federal tax returns One week later, Robyn flew from Minneapolis to Washington, DC. Free state and federal tax returns Her only expense was her $400 plane ticket. Free state and federal tax returns The Blacks' deduction is $854. Free state and federal tax returns 00 (Josh's $454. Free state and federal tax returns 00 + Robyn's $400). Free state and federal tax returns Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Free state and federal tax returns You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Free state and federal tax returns Deductible expenses. Free state and federal tax returns   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Free state and federal tax returns The cost of moving household goods and personal effects from your former home to your new home. Free state and federal tax returns The cost of traveling (including lodging) from your former home to your new home. Free state and federal tax returns The cost of moving household goods and personal effects to and from storage. Free state and federal tax returns The cost of storing household goods and personal effects while you are at the new job location. Free state and federal tax returns The first two items were explained earlier under Moves to Locations in the United States . Free state and federal tax returns The last two items are discussed, later. Free state and federal tax returns Moving goods and effects to and from storage. Free state and federal tax returns   You can deduct the reasonable expenses of moving your personal effects to and from storage. Free state and federal tax returns Storage expenses. Free state and federal tax returns   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Free state and federal tax returns Moving expenses allocable to excluded foreign income. Free state and federal tax returns   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Free state and federal tax returns You may also be able to claim a foreign housing exclusion or deduction. Free state and federal tax returns If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Free state and federal tax returns    Publication 54, Tax Guide for U. Free state and federal tax returns S. Free state and federal tax returns Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Free state and federal tax returns You can get the publication from most U. Free state and federal tax returns S. Free state and federal tax returns embassies and consulates, or see How To Get Tax Help at the end of this publication. Free state and federal tax returns Nondeductible Expenses You cannot deduct the following items as moving expenses. Free state and federal tax returns Any part of the purchase price of your new home. Free state and federal tax returns Car tags. Free state and federal tax returns Driver's license. Free state and federal tax returns Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Free state and federal tax returns Expenses of entering into or breaking a lease. Free state and federal tax returns Home improvements to help sell your home. Free state and federal tax returns Loss on the sale of your home. Free state and federal tax returns Losses from disposing of memberships in clubs. Free state and federal tax returns Mortgage penalties. Free state and federal tax returns Pre-move househunting expenses. Free state and federal tax returns Real estate taxes. Free state and federal tax returns Refitting of carpet and draperies. Free state and federal tax returns Return trips to your former residence. Free state and federal tax returns Security deposits (including any given up due to the move). Free state and federal tax returns Storage charges except those incurred in transit and for foreign moves. Free state and federal tax returns No double deduction. Free state and federal tax returns   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Free state and federal tax returns You must decide if your expenses are deductible as moving expenses or as business expenses. Free state and federal tax returns For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Free state and federal tax returns In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Free state and federal tax returns   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Free state and federal tax returns Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Free state and federal tax returns It covers reimbursements for any of your moving expenses discussed in this publication. Free state and federal tax returns It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Free state and federal tax returns Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Free state and federal tax returns For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Free state and federal tax returns Your employer should tell you what method of reimbursement is used and what records are required. Free state and federal tax returns Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Free state and federal tax returns Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Free state and federal tax returns Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Free state and federal tax returns You must adequately account to your employer for these expenses within a reasonable period of time. Free state and federal tax returns You must return any excess reimbursement or allowance within a reasonable period of time. Free state and federal tax returns Adequate accounting. Free state and federal tax returns   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Free state and federal tax returns Documentation includes receipts, canceled checks, and bills. Free state and federal tax returns Reasonable period of time. Free state and federal tax returns   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Free state and federal tax returns However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Free state and federal tax returns You receive an advance within 30 days of the time you have an expense. Free state and federal tax returns You adequately account for your expenses within 60 days after they were paid or incurred. Free state and federal tax returns You return any excess reimbursement within 120 days after the expense was paid or incurred. Free state and federal tax returns You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Free state and federal tax returns Excess reimbursement. Free state and federal tax returns   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Free state and federal tax returns Returning excess reimbursements. Free state and federal tax returns   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Free state and federal tax returns Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Free state and federal tax returns For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Free state and federal tax returns You meet accountable plan rules. Free state and federal tax returns   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Free state and federal tax returns Instead, your employer should include the reimbursements in box 12 of your Form W-2. Free state and federal tax returns Example. Free state and federal tax returns You lived in Boston and accepted a job in Atlanta. Free state and federal tax returns Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Free state and federal tax returns Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Free state and federal tax returns If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Free state and federal tax returns You do not meet accountable plan rules. Free state and federal tax returns   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Free state and federal tax returns   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Free state and federal tax returns The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Free state and federal tax returns Reimbursement of nondeductible expenses. Free state and federal tax returns   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Free state and federal tax returns The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Free state and federal tax returns If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Free state and federal tax returns Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Free state and federal tax returns In addition, the following payments will be treated as paid under a nonaccountable plan. Free state and federal tax returns Excess reimbursements you fail to return to your employer. Free state and federal tax returns Reimbursements of nondeductible expenses. Free state and federal tax returns See Reimbursement of nondeductible expenses, earlier. Free state and federal tax returns If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Free state and federal tax returns This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Free state and federal tax returns If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Free state and federal tax returns Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Free state and federal tax returns Your employer will report the total in box 1 of your Form W-2. Free state and federal tax returns Example. Free state and federal tax returns To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Free state and federal tax returns Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Free state and federal tax returns Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Free state and federal tax returns These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Free state and federal tax returns Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Free state and federal tax returns See Reimbursements included in income, later. Free state and federal tax returns Reimbursements excluded from income. Free state and federal tax returns   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Free state and federal tax returns These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Free state and federal tax returns Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Free state and federal tax returns    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Free state and federal tax returns Expenses deducted in earlier year. Free state and federal tax returns   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Free state and federal tax returns Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Free state and federal tax returns Reimbursements included in income. Free state and federal tax returns   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Free state and federal tax returns See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Free state and federal tax returns Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Free state and federal tax returns This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Free state and federal tax returns It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Free state and federal tax returns Reimbursement for deductible and nondeductible expenses. Free state and federal tax returns    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Free state and federal tax returns Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Free state and federal tax returns Amount of income tax withheld. Free state and federal tax returns   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Free state and federal tax returns It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Free state and federal tax returns   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Free state and federal tax returns The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Free state and federal tax returns Estimated tax. Free state and federal tax returns    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Free state and federal tax returns For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Free state and federal tax returns How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Free state and federal tax returns For a quick overview, see Table 2, later. Free state and federal tax returns Form 3903 Use Form 3903 to figure your moving expense deduction. Free state and federal tax returns Use a separate Form 3903 for each move for which you are deducting expenses. Free state and federal tax returns Do not file Form 3903 if all of the following apply. Free state and federal tax returns You moved to a location outside the United States in an earlier year. Free state and federal tax returns You are claiming only storage fees while you were away from the United States. Free state and federal tax returns Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Free state and federal tax returns Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Free state and federal tax returns If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Free state and federal tax returns Completing Form 3903. Free state and federal tax returns   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Free state and federal tax returns If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Free state and federal tax returns Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Free state and federal tax returns This excluded amount should be identified on Form W-2, box 12, with code P. Free state and federal tax returns Expenses greater than reimbursement. Free state and federal tax returns   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Free state and federal tax returns This is your moving expense deduction. Free state and federal tax returns Expenses equal to or less than reimbursement. Free state and federal tax returns    If line 3 is equal to or less than line 4, you have no moving expense deduction. Free state and federal tax returns Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Free state and federal tax returns Table 2. Free state and federal tax returns Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Free state and federal tax returns . Free state and federal tax returns . Free state and federal tax returns AND you have. Free state and federal tax returns . Free state and federal tax returns . Free state and federal tax returns THEN. Free state and federal tax returns . Free state and federal tax returns . Free state and federal tax returns your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Free state and federal tax returns your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Free state and federal tax returns your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Free state and federal tax returns your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Free state and federal tax returns no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Free state and federal tax returns * * See Deductible Moving Expenses, earlier, for allowable expenses. Free state and federal tax returns    Where to deduct. Free state and federal tax returns   Deduct your moving expenses on Form 1040, line 26. Free state and federal tax returns The amount of moving expenses you can deduct is shown on Form 3903, line 5. Free state and federal tax returns    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Free state and federal tax returns   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Free state and federal tax returns Expenses not reimbursed. Free state and federal tax returns   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Free state and federal tax returns Example. Free state and federal tax returns In December 2012, your employer transferred you to another city in the United States, where you still work. Free state and federal tax returns You are single and were not reimbursed for your moving expenses. Free state and federal tax returns In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Free state and federal tax returns In January 2013, you paid for travel to the new city. Free state and federal tax returns You can deduct these additional expenses on your 2013 tax return. Free state and federal tax returns Expenses reimbursed. Free state and federal tax returns   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Free state and federal tax returns If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Free state and federal tax returns See Choosing when to deduct, next. Free state and federal tax returns   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Free state and federal tax returns Choosing when to deduct. Free state and federal tax returns   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Free state and federal tax returns How to make the choice. Free state and federal tax returns   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Free state and federal tax returns    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Free state and federal tax returns Illustrated Example Tom and Peggy Smith are married and have two children. Free state and federal tax returns They owned a home in Detroit where Tom worked. Free state and federal tax returns On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Free state and federal tax returns Peggy flew to San Diego on March 1 to look for a new home. Free state and federal tax returns She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Free state and federal tax returns The Smiths sold their Detroit home for $1,500 less than they paid for it. Free state and federal tax returns They contracted to have their personal effects moved to San Diego on April 3. Free state and federal tax returns The family drove to San Diego where they found that their new home was not finished. Free state and federal tax returns They stayed in a nearby motel until the house was ready on May 1. Free state and federal tax returns On April 10, Tom went to work in the San Diego plant where he still works. Free state and federal tax returns Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Free state and federal tax returns ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Free state and federal tax returns His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Free state and federal tax returns Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Free state and federal tax returns The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Free state and federal tax returns His employer identified this amount with code P. Free state and federal tax returns The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Free state and federal tax returns Tom must include this amount on Form 1040, line 7. Free state and federal tax returns The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Free state and federal tax returns Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Free state and federal tax returns To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Free state and federal tax returns Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Free state and federal tax returns He also enters his deduction, $1,200, on Form 1040, line 26. Free state and federal tax returns Nondeductible expenses. Free state and federal tax returns   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Free state and federal tax returns Item 1 — pre-move househunting expenses of $524. Free state and federal tax returns Item 2 — the $25,000 down payment on the San Diego home. Free state and federal tax returns If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Free state and federal tax returns Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Free state and federal tax returns The commission is used to figure the gain or loss on the sale. Free state and federal tax returns Item 4 — the $1,500 loss on the sale of the Detroit home. Free state and federal tax returns Item 6 — the $320 expense for meals while driving to San Diego. Free state and federal tax returns (However, the lodging and car expenses are deductible. Free state and federal tax returns ) Item 7 — temporary living expenses of $3,730. Free state and federal tax returns    This image is too large to be displayed in the current screen. Free state and federal tax returns Please click the link to view the image. Free state and federal tax returns 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Free state and federal tax returns You can deduct your unreimbursed moving expenses. Free state and federal tax returns A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Free state and federal tax returns The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Free state and federal tax returns Spouse and dependents. Free state and federal tax returns   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Free state and federal tax returns   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Free state and federal tax returns Services or reimbursements provided by government. Free state and federal tax returns   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Free state and federal tax returns In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Free state and federal tax returns However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Free state and federal tax returns   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Free state and federal tax returns You can deduct the expenses that are more than your reimbursements. Free state and federal tax returns See Deductible Moving Expenses, earlier. Free state and federal tax returns How to complete Form 3903 for members of the Armed Forces. Free state and federal tax returns    Take the following steps. Free state and federal tax returns Complete lines 1 through 3 of the form, using your actual expenses. Free state and federal tax returns Do not include any expenses for moving services provided by the government. Free state and federal tax returns Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Free state and federal tax returns Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Free state and federal tax returns Do not include the value of moving or storage services provided by the government. Free state and federal tax returns Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Free state and federal tax returns Complete line 5. Free state and federal tax returns If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Free state and federal tax returns This is your moving expense deduction. Free state and federal tax returns If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Free state and federal tax returns Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Free state and federal tax returns If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Free state and federal tax returns    Do not deduct any expenses for moving or storage services provided by the government. Free state and federal tax returns How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free state and federal tax returns Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free state and federal tax returns Free help with your tax return. Free state and federal tax returns   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free state and federal tax returns The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free state and federal tax returns The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free state and federal tax returns Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free state and federal tax returns Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free state and federal tax returns To find the nearest VITA or TCE site, visit IRS. Free state and federal tax returns gov or call 1-800-906-9887. Free state and federal tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state and federal tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state and federal tax returns aarp. Free state and federal tax returns org/money/taxaide or call 1-888-227-7669. Free state and federal tax returns   For more information on these programs, go to IRS. Free state and federal tax returns gov and enter “VITA” in the search box. Free state and federal tax returns Internet. Free state and federal tax returns IRS. Free state and federal tax returns gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free state and federal tax returns Apply for an Employer Identification Number (EIN). Free state and federal tax returns Go to IRS. Free state and federal tax returns gov and enter Apply for an EIN in the search box. Free state and federal tax returns Request an Electronic Filing PIN by going to IRS. Free state and federal tax returns gov and entering Electronic Filing PIN in the search box. Free state and federal tax returns Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free state and federal tax returns gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state and federal tax returns If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state and federal tax returns Check the status of your amended return. Free state and federal tax returns Go to IRS. Free state and federal tax returns gov and enter Where's My Amended Return in the search box. Free state and federal tax returns Download forms, instructions, and publications, including some accessible versions. Free state and federal tax returns Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free state and federal tax returns gov or IRS2Go. Free state and federal tax returns Tax return and tax account transcripts are generally available for the current year and past three years. Free state and federal tax returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free state and federal tax returns gov. Free state and federal tax returns Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free state and federal tax returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free state and federal tax returns gov. Free state and federal tax returns Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free state and federal tax returns gov or IRS2Go. Free state and federal tax returns Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free state and federal tax returns An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free state and federal tax returns Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free state and federal tax returns If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free state and federal tax returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free state and federal tax returns Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free state and federal tax returns gov. Free state and federal tax returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state and federal tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state and federal tax returns Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free state and federal tax returns AARP offers the Tax-Aide counseling program as part of the TCE program. Free state and federal tax returns Visit AARP's website to find the nearest Tax-Aide location. Free state and federal tax returns Research your tax questions. Free state and federal tax returns Search publications and instructions by topic or keyword. Free state and federal tax returns Read the Internal Revenue Code, regulations, or other official guidance. Free state and federal tax returns Read Internal Revenue Bulletins. Free state and federal tax returns Sign up to receive local and national tax news by email. Free state and federal tax returns Phone. Free state and federal tax returns You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free state and federal tax returns Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free state and federal tax returns Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free state and federal tax returns Call to locate the nearest volunteer help site, 1-800-906-9887. Free state and federal tax returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state and federal tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state and federal tax returns Most VITA and TCE sites offer free electronic filing. Free state and federal tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free state and federal tax returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free state and federal tax returns Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free state and federal tax returns The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free state and federal tax returns If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state and federal tax returns Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state and federal tax returns Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state and federal tax returns Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free state and federal tax returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free state and federal tax returns Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free state and federal tax returns You should receive your order within 10 business days. Free state and federal tax returns Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free state and federal tax returns Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free state and federal tax returns Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free state and federal tax returns Call to ask tax questions, 1-800-829-1040. Free state and federal tax returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free state and federal tax returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free state and federal tax returns These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free state and federal tax returns gsa. Free state and federal tax returns gov/fedrelay. Free state and federal tax returns Walk-in. Free state and federal tax returns You can find a selection of forms, publications and services — in-person, face-to-face. Free state and federal tax returns Products. Free state and federal tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state and federal tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state and federal tax returns Services. Free state and federal tax returns You can walk in to your local TAC most business days for personal, face-to-face tax help. Free state and federal tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free state and federal tax returns If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free state and federal tax returns No appointment is necessary—just walk in. Free state and federal tax returns Before visiting, check www. Free state and federal tax returns irs. Free state and federal tax returns gov/localcontacts for hours of operation and services provided. Free state and federal tax returns Mail. Free state and federal tax returns You can send your order for forms, instructions, and publications to the address below. Free state and federal tax returns You should receive a response within 10 business days after your request is received. Free state and federal tax returns  Internal Revenue Service 1201 N. Free state and federal tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free state and federal tax returns   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state and federal tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free state and federal tax returns What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free state and federal tax returns We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free state and federal tax returns You face (or your business is facing) an immediate threat of adverse action. Free state and federal tax returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free state and federal tax returns   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free state and federal tax returns Here's why we can help: TAS is an independent organization within the IRS. Free state and federal tax returns Our advocates know how to work with the IRS. Free state and federal tax returns Our services are free and tailored to meet your needs. Free state and federal tax returns We have offices in every state, the District of Columbia, and Puerto Rico. Free state and federal tax returns How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free state and federal tax returns irs. Free state and federal tax returns gov/advocate, or call us toll-free at 1-877-777-4778. Free state and federal tax returns How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free state and federal tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free state and federal tax returns irs. Free state and federal tax returns gov/sams. Free state and federal tax returns Low Income Taxpayer Clinics. Free state and federal tax returns   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free state and federal tax returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free state and federal tax returns Visit www. Free state and federal tax returns TaxpayerAdvocate. Free state and federal tax returns irs. Free state and federal tax returns gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free state and federal tax returns Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Nebraska

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Lincoln  100 Centennial Mall N.
Lincoln, NE 68508 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(402) 473-4680 
Norfolk  208 N. Fifth St.
Norfolk, NE 68701 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(402) 371-1503 
North Platte  300 E. Third St.
North Platte, NE 69101 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be closed 4/28 - 4/30**

 

Services Provided

(308) 532-8810 
Omaha  1616 Capitol Ave.
Omaha, NE 68102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

Services Provided

(402) 233-7232
Scottsbluff  2001 Broadway 
Scottsbluff, NE 69361 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(308) 635-3435 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (402) 233-7272 in Omaha or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1616 Capitol Avenue
Omaha, NE 68102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free State And Federal Tax Returns

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