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H&r Block 1040x

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H&r Block 1040x

H&r block 1040x 37. H&r block 1040x   Otros Créditos Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Qué Hay de Nuevo Crédito por adopción. H&r block 1040x . H&r block 1040x  El crédito máximo por adopción es $12,970 para el año 2013. H&r block 1040x Vea Crédito por Adopción . H&r block 1040x Crédito por vehículo electrónico enchufable. H&r block 1040x  El crédito por vehículos electrónicos enchufables ha vencido. H&r block 1040x Crédito reembolsable del impuesto mínimo de años anteriores. H&r block 1040x   La parte reembolsable del crédito del impuesto mínimo alternativo de años anteriores ha vencido. H&r block 1040x Retención en exceso de los impuestos al Seguro Social y a la jubilación ferroviaria. H&r block 1040x . H&r block 1040x  Tanto los impuestos al Seguro Social como los impuestos del nivel 1 de jubilación ferroviaria (RRTA, por sus siglas en inglés) fueron retenidos de los salarios hasta el límite de $113,700 a una tasa de 6. H&r block 1040x 2% durante 2013. H&r block 1040x Si durante 2013, usted trabajó para más de un empleador y se le retuvo demasiado impuesto al Seguro Social o de jubilación ferroviaria, podría tener derecho a un crédito por la retención en exceso. H&r block 1040x Vea Crédito por Retención en Exceso del Impuesto del Seguro Social o deI Impuesto de la Jubilación Ferroviaria . H&r block 1040x Introduction Este capítulo trata de los siguientes créditos no reembolsables: Crédito por adopción. H&r block 1040x Crédito por vehículo motorizado alternativo. H&r block 1040x Crédito por bienes de reabastecimiento de vehículos con combustible alternativo. H&r block 1040x Crédito para titulares de bonos de crédito tributario. H&r block 1040x Crédito por impuestos extranjeros. H&r block 1040x Crédito por intereses hipotecarios. H&r block 1040x Crédito no reembolsable del impuesto mínimo de años anteriores. H&r block 1040x Crédito por vehículos enchufables con motor de dirección eléctrica. H&r block 1040x Créditos por energía de la propiedad residencial. H&r block 1040x Crédito por aportaciones a arreglos de ahorros para la jubilación. H&r block 1040x Este capítulo trata también de los siguientes créditos reembolsables: Crédito por el impuesto sobre ganancias de capital no distribuidas. H&r block 1040x Crédito tributario por cobertura del seguro médico. H&r block 1040x Crédito por retención en exceso del impuesto del Seguro Social o del impuesto de la jubilación ferroviaria. H&r block 1040x En otros capítulos de esta publicación, se explican otros créditos. H&r block 1040x Crédito por gastos del cuidado de menores y dependientes (capítulo 32). H&r block 1040x Crédito para ancianos o personas incapacitadas (capítulo 33). H&r block 1040x Crédito tributario por hijos (capítulo 34). H&r block 1040x Créditos tributarios por estudios (capítulo 35). H&r block 1040x Crédito por ingreso del trabajo (capítulo 36). H&r block 1040x Créditos no reembolsables. H&r block 1040x   La primera parte de este capítulo, Créditos no Reembolsables , abarca diez créditos que se restan de sus impuestos. H&r block 1040x Puede ser que estos créditos reduzcan los impuestos a cero. H&r block 1040x Si estos créditos superan el total de sus impuestos, no se le devuelve el excedente. H&r block 1040x Créditos reembolsables. H&r block 1040x   La segunda parte de este capítulo, Créditos Reembolsables , abarca tres créditos que se consideran pagos y que le pueden ser reembolsados. H&r block 1040x Estos créditos se agregan a los impuestos federales sobre el ingreso retenidos y todo pago de impuesto estimado que haya hecho. H&r block 1040x Si el total de éstos es superior al total de los impuestos, se le reembolsará el excedente. H&r block 1040x Useful Items - You may want to see: Publicación 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés Formulario (e Instrucciones) 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains (Aviso al accionista de ganancias de capital a largo plazo no distribuidas), en inglés 5695 Residential Energy Credits (Créditos por energía de la propiedad residencial), en inglés 8396 Mortgage Interest Credit (Crédito por intereses hipotecarios), en inglés 8801 Credit For Prior Year Minimum Tax – Individuals, Estates, and Trusts (Crédito del impuesto mínimo de años anteriores–personas físicas, caudales hereditarios o fideicomisos), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8839 Qualified Adoption Expenses (Gastos de adopción calificados), en inglés 8880 Credit for Qualified Retirement Savings Contributions (Crédito por aportaciones calificadas a arreglos de ahorros para la jubilación), en inglés 8885 Health Coverage Tax Credit (Crédito tributario por cobertura del seguro médico), en inglés 8910 Alternative Motor Vehicle Credit (Crédito por vehículo motorizado alternativo), en inglés 8911 Alternative Fuel Vehicle Refueling Property Credit (Crédito por bienes de reabastecimiento de vehículos de combustible alternativo), en inglés 8912 Credit to Holders of Tax Credit Bonds (Crédito para titulares de bonos de crédito tributario), en inglés 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit (Crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos), en inglés Créditos no Reembolsables Los créditos tratados en esta parte del capítulo pueden reducir los impuestos. H&r block 1040x No obstante, si el total de estos créditos supera el total de sus impuestos, no se le devuelve el excedente. H&r block 1040x Crédito por Adopción Tal vez pueda tomar un crédito tributario de hasta $12,970 por gastos calificados que se hayan pagado para adoptar a un niño que reúna los requisitos. H&r block 1040x El crédito podría permitirse en el caso de la adopción de un niño con necesidades especiales aunque usted no tenga gastos calificados. H&r block 1040x El crédito se reduce si tiene ingresos brutos modificados (MAGI, por sus siglas en inglés) mayores de $194,580. H&r block 1040x Si tiene ingresos brutos modificados iguales o mayores de $234,580 no puede reclamar el crédito. H&r block 1040x Gastos de adopción calificados. H&r block 1040x   Los gastos de adopción calificados son gastos razonables y necesarios directamente relacionados con la adopción legal de un hijo que reúna los requisitos y cuyo fin sea la adopción legal. H&r block 1040x Dichos gastos abarcan: Honorarios de adopción, Costos judiciales, Honorarios de abogado, Gastos de viaje (incluyendo gastos de comida y alojamiento) mientras esté fuera de casa y Gastos de readopción para adoptar a un niño extranjero. H&r block 1040x Gastos no calificados. H&r block 1040x   Los gastos de adopción calificados no abarcan gastos: Que infrinjan la ley estatal o federal, Para llevar a cabo un acuerdo para autorizar los cuidados de un tutor (o padre sustituto), Por la adopción del hijo de su cónyuge, Para los cuales haya recibido fondos conforme a algún programa federal, estatal o local, Permitidos como crédito o deducción conforme a algún otro requisito de los impuestos federales sobre el ingreso o Pagados o reembolsados por su empleador o alguna otra persona u organización. H&r block 1040x Hijo que reúne los requisitos. H&r block 1040x   El término “hijo que reúne los requisitos” designa a toda persona que: Tenga menos de 18 años de edad o Esté física o mentalmente incapacitada para cuidar de sí misma. H&r block 1040x Hijo con necesidades especiales. H&r block 1040x   Un hijo con necesidades especiales reúne los requisitos si se dan las tres condiciones siguientes: El hijo fue ciudadano o residente de los Estados Unidos (incluyendo posesiones (territorios no autónomos) de los EE. H&r block 1040x UU. H&r block 1040x ) al iniciarse los trámites de adopción. H&r block 1040x Un estado (incluido el Distrito de Columbia) ha determinado que el hijo no puede o no debe ser devuelto al hogar de sus padres. H&r block 1040x El estado ha decidido que el hijo no puede ser adoptado a no ser que se les proporcione ayuda a los padres adoptivos. H&r block 1040x Los factores que los estados usan para llegar a esta determinación incluyen los siguientes: El origen étnico del hijo, La edad del hijo, Si el hijo es miembro de un grupo de minoría o tiene hermanos o hermanas y Si el hijo padece de una afección médica o un impedimento físico, mental o emocional. H&r block 1040x Cuándo reclamar el crédito. H&r block 1040x   Generalmente, hasta finalizar la adopción, se toma el crédito en el año siguiente al año en el que se hayan ocasionado o pagado los gastos calificados. H&r block 1040x Si se concluye el proceso de adopción, reclame el crédito en el año en el que se hayan ocasionado o pagado los gastos. H&r block 1040x Vea las Instrucciones del Formulario 8839 para más información sobre cuándo se debe reclamar el crédito. H&r block 1040x Hijo extranjero. H&r block 1040x   Si el hijo no es ciudadano o residente de los EE. H&r block 1040x UU. H&r block 1040x al empezar los trámites de adopción, usted no puede reclamar el crédito a menos que concluya el proceso de adopción. H&r block 1040x Todo gasto de adopción que se haya ocasionado o pagado en años anteriores al finalizar el proceso de adopción se considera ocasionado o pagado en el año en que se concluya dicho proceso. H&r block 1040x Cómo reclamar el crédito. H&r block 1040x   Calcule su crédito no reembolsable de 2013 y cualquier crédito que está traspasando a el 2014 en el Formulario 8839 y adjúntelo a su Formulario 1040. H&r block 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. H&r block 1040x Marque la casilla c y anote “8839” en la línea que se encuentra junto a esa casilla. H&r block 1040x Más información. H&r block 1040x   Para información adicional, vea las Instrucciones del Formulario 8839, en inglés. H&r block 1040x Crédito por Vehículo Motorizado Alternativo Quizás pueda reclamar este crédito si pone en uso un vehículo motorizado de pila de combustible calificado en 2013. H&r block 1040x Cantidad del crédito. H&r block 1040x   Generalmente, puede basarse en la certificación del fabricante al IRS para saber si un vehículo de cierta marca, modelo y año reúne los requisitos para el crédito y para la cantidad máxima del mismo por el cual reúne los requisitos. H&r block 1040x Si se trata de un fabricante extranjero, por lo general, puede basarse en la certificación de su distribuidor nacional al IRS. H&r block 1040x    Normalmente, la cantidad del crédito suele ser el 100% del crédito máximo permisible tal y como lo certifique el fabricante (o el distribuidor nacional al IRS). H&r block 1040x Cómo reclamar el crédito. H&r block 1040x   Para tomar el crédito, tiene que completar el Formulario 8910 y adjuntarlo al Formulario 1040. H&r block 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. H&r block 1040x Marque el recuadro c y anote “8910” en la línea al lado de dicho recuadro. H&r block 1040x Información adicional. H&r block 1040x   Para más información sobre el crédito, vea las Instrucciones del Formulario 8910. H&r block 1040x Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Tal vez pueda tomar un crédito si pone en uso en 2013 bienes de reabastecimiento de vehículos con combustible alternativo calificados. H&r block 1040x Bienes de reabastecimiento de vehículos de combustible alternativo calificados. H&r block 1040x   Los bienes de reabastecimiento de vehículos de combustible alternativo calificados son aquéllos (que no sean edificios ni los componentes estructurales de los mismos) que se utilicen para cualquiera de los siguientes: Para almacenar o surtir un combustible alternativo en el tanque de combustible de un vehículo de motor propulsado por dicho combustible, pero sólo si el proceso de almacenamiento o reabastecimiento se lleva a cabo en el sitio donde el combustible se coloca en ese tanque. H&r block 1040x Para recargar un vehículo eléctrico, pero sólo si la propiedad de recarga se encuentra en el lugar donde se recarga el vehículo. H&r block 1040x   Los siguientes son combustibles alternativos: Todo combustible del cual por lo menos el 85% del volumen consiste en uno o más de los siguientes: etanol, gas natural, gas natural comprimido, gas natural licuado, gas licuado de petróleo o hidrógeno. H&r block 1040x Toda mezcla que consista en dos o más de los siguientes: biodiésel, gasóleo (gasolina diésel) o queroseno y de la cual por lo menos el 20% del volumen consiste en biodiésel según determinado sin tener en cuenta cantidad alguna de queroseno. H&r block 1040x Electricidad. H&r block 1040x Cantidad del crédito. H&r block 1040x   Para bienes de uso personal, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $1,000. H&r block 1040x Para bienes de uso comercial, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $30,000. H&r block 1040x Cómo reclamar el crédito. H&r block 1040x   Para tomar el crédito, tiene que completar el Formulario 8911 y adjuntarlo al Formulario 1040. H&r block 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. H&r block 1040x Marque el recuadro c y anote “8911” en la línea al lado de dicho recuadro. H&r block 1040x Información adicional. H&r block 1040x   Para más información sobre el crédito, vea las instrucciones del Formulario 8911, en inglés. H&r block 1040x Crédito para Titulares de Bonos de Crédito Tributario Los bonos de crédito tributario son bonos de los cuales el titular recibe un crédito tributario en vez de los intereses sobre el bono, o una parte de los mismos. H&r block 1040x Tal vez pueda reclamar un crédito si es titular de uno de los siguientes bonos: Bonos de energía limpia y renovable (emitidos antes de 2010). H&r block 1040x Bonos de energía limpia y renovable nuevos. H&r block 1040x Bonos calificados de ahorro de energía. H&r block 1040x Bonos calificados de construcción de escuelas. H&r block 1040x Bonos para zonas de academia calificadas. H&r block 1040x Bonos de construcción de proyectos públicos en los Estados Unidos (Bonos Build America). H&r block 1040x En algunos casos, un emisor puede optar por recibir un crédito correspondiente a los intereses pagados sobre el bono. H&r block 1040x Si el emisor elige esta opción, usted no puede también reclamar un crédito. H&r block 1040x Ingresos procedentes de intereses. H&r block 1040x   La cantidad de todo crédito tributario permitido (calculado antes de aplicarse los límites de responsabilidad tributaria) se tiene que incluir en la declaración como ingresos procedentes de intereses. H&r block 1040x Cómo reclamar el crédito. H&r block 1040x   Complete el Formulario 8912 y adjúntelo al Formulario 1040. H&r block 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. H&r block 1040x Marque el recuadro c y anote “8912” en la línea al lado de dicho recuadro. H&r block 1040x Información adicional. H&r block 1040x   Para más información, vea las Instrucciones del Formulario 8912, en inglés. H&r block 1040x Crédito por Impuestos Extranjeros Generalmente, puede optar por declarar un crédito por los impuestos sobre el ingreso pagados o acumulados por usted a lo largo del año a un país extranjero o posesión (territorio no autónomo) de los Estados Unidos, aplicándolo como crédito contra el impuesto sobre el ingreso de los Estados Unidos. H&r block 1040x O puede deducirlos como una deducción detallada (vea el capítulo 22). H&r block 1040x No puede reclamar un crédito (ni una deducción) por impuestos sobre el ingreso extranjero pagado sobre ingresos que se excluyan del impuesto de los EE. H&r block 1040x UU. H&r block 1040x en los siguientes casos: Exclusión de ingresos ganados de fuentes en el extranjero. H&r block 1040x Exclusión por concepto de vivienda en el extranjero. H&r block 1040x Ingresos de fuentes en Puerto Rico exentos de impuestos de los Estados Unidos. H&r block 1040x Exclusión en las posesiones (territorios no autónomos) de los Estados Unidos. H&r block 1040x Límite del crédito. H&r block 1040x   A menos que decida no presentar el Formulario 1116 (vea Excepción , más adelante), el crédito por impuestos extranjeros pagados no puede superar los impuestos a pagar al gobierno de los Estados Unidos (línea 44 del Formulario 1040), multiplicados por una fracción. H&r block 1040x El numerador de esta fracción será los ingresos tributables de fuentes fuera de los Estados Unidos. H&r block 1040x El denominador será el total de los ingresos tributables de fuentes en los Estados Unidos y en el extranjero. H&r block 1040x Vea la Publicación 514, en inglés, para más información. H&r block 1040x Cómo reclamar el crédito. H&r block 1040x   Complete el Formulario 1116 y adjúntelo al Formulario 1040. H&r block 1040x Anote el crédito en la línea 47 del Formulario 1040. H&r block 1040x Excepción. H&r block 1040x   No necesita llenar el Formulario 1116 para reclamar el crédito si se dan todas las siguientes condiciones: Todos sus ingresos brutos de fuentes en el extranjero provienen de intereses y dividendos y dichos ingresos en su totalidad más los impuestos extranjeros que se pagaron sobre esos ingresos se les informaron a usted en el Formulario 1099-INT, Formulario 1099-DIV o en el Anexo K-1 (o un documento similar sustitutivo). H&r block 1040x Si usted tuvo ingreso de dividendos provenientes de participación en acciones, usted mantuvo en tenencia dichas acciones por lo menos 16 dias. H&r block 1040x No está presentando el Formulario 4563 ni excluyendo ingresos provenientes de fuentes en Puerto Rico. H&r block 1040x El total de los impuestos extranjeros no era superior a $300 ($600 si es casado que presenta una declaración conjunta). H&r block 1040x Todos sus impuestos extranjeros fueron: Adeudados legalmente y no reunían los requisitos para un reembolso y Pagados a países que son reconocidos como tal por los Estados Unidos y que no apoyan el terrorismo. H&r block 1040x Más información. H&r block 1040x   Para información más detallada acerca del crédito y estos requisitos, vea las Instrucciones del Formulario 1116, en inglés. H&r block 1040x Crédito por Intereses Hipotecarios El crédito por intereses hipotecarios tiene la finalidad de ayudar a personas de bajos recursos a comprar una vivienda. H&r block 1040x Si reúne los requisitos, puede reclamar el crédito cada año para una parte de los intereses hipotecarios de vivienda que pague. H&r block 1040x Quién reúne los requisitos. H&r block 1040x   Tal vez pueda reclamar el crédito si un gobierno estatal o local le emitió un certificado de crédito hipotecario que reúne los requisitos (MCC, por sus siglas en inglés). H&r block 1040x Generalmente, un MCC se emite sólo en relación con una nueva hipoteca para la compra de su vivienda principal. H&r block 1040x Cantidad del crédito. H&r block 1040x   Calcule su crédito en el Formulario 8396. H&r block 1040x Si la cantidad del préstamo hipotecario es igual (o menor que) a la cantidad adeudada confirmada (préstamo) que aparece en el MCC, anote en la línea 1 del Formulario 8396 todos los intereses que haya pagado sobre la hipoteca durante el año. H&r block 1040x   Si la cantidad del préstamo hipotecario es mayor que la cantidad adeudada confirmada que aparece en el MCC, puede calcular el crédito sólo sobre una parte de los intereses que haya pagado. H&r block 1040x Para encontrar la cantidad que debe anotar en la línea 1, multiplique por la siguiente fracción el total de los intereses que haya pagado sobre una hipoteca a lo largo del año. H&r block 1040x      Cantidad adeudada confirmada que aparece en el MCC     Cantidad original de la hipoteca      Límite basado en la tasa de crédito. H&r block 1040x   Si la tasa de crédito del certificado es superior al 20%, el crédito que se le permita no puede sobrepasar $2,000. H&r block 1040x Si dos o más personas (que no sean un matrimonio que presente una declaración conjunta) tienen una participación en la vivienda a la que se refiere el MCC, este límite de $2,000 tiene que dividirse según la participación de cada persona. H&r block 1040x Vea la Publicación 530, en inglés, para información adicional. H&r block 1040x Traspasos a un año posterior. H&r block 1040x   El crédito (luego de aplicar el límite basado en la tasa de crédito) también está sujeto a un límite basado en el impuesto calculado en el Formulario 8396. H&r block 1040x Si el crédito permitido disminuye a causa de este límite sobre los impuestos adeudados, puede traspasar la parte del crédito que no haya utilizado a los 3 próximos años o hasta que se utilice en su totalidad, lo que ocurra primero. H&r block 1040x   Si está sujeto al límite de los $2,000 debido a que la tasa de crédito del certificado es superior al 20%, no puede traspasar a un año posterior ninguna cantidad superior a $2,000 (o, en el caso de que tenga que dividir el crédito, la parte de los $2,000 que le corresponda). H&r block 1040x Cómo reclamar el crédito. H&r block 1040x    Calcule el crédito de 2013, y toda cantidad que se haya traspasado a 2014, en el Formulario 8396 y adjúntelo al Formulario 1040. H&r block 1040x Cerciórese de incluir todo crédito traspasado, correspondiente a 2010, 2011 y 2012. H&r block 1040x   Incluya el crédito en el total de la línea 53 del Formulario 1040. H&r block 1040x Marque el recuadro c y escriba “8396” en la línea al lado de dicho recuadro. H&r block 1040x Reducción de la deducción por intereses sobre una hipoteca de vivienda. H&r block 1040x   Si detalla sus deducciones en el Anexo A del Formulario 1040, tiene que restar la cantidad del crédito por intereses hipotecarios, indicada en la línea 3 del Formulario 8396, de la deducción por intereses sobre una hipoteca de vivienda. H&r block 1040x Tiene que hacerlo aunque parte de dicha cantidad se traspase a 2014. H&r block 1040x Para más información sobre la deducción por intereses sobre una hipoteca de vivienda, vea el capítulo 23. H&r block 1040x Recuperación del subsidio hipotecario federal. H&r block 1040x   Si recibió un MCC junto con el préstamo hipotecario, podría verse obligado a recuperar (reintegrar) todo o parte del beneficio que haya recibido de ese programa. H&r block 1040x Se le podría exigir esta recuperación si vende o enajena su vivienda con ganancias durante los 9 años siguientes al cierre de su préstamo hipotecario. H&r block 1040x Vea las Instrucciones para el Formulario 8828, disponibles en inglés, y el capítulo 15 para más información. H&r block 1040x Más información. H&r block 1040x   Para información más detallada acerca del crédito, vea las instrucciones del Formulario 8396, en inglés. H&r block 1040x Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores La ley tributaria concede un trato especial a ciertos tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. H&r block 1040x Si se beneficia de estas leyes, podría verse obligado a pagar por lo menos una cantidad mínima de impuestos además de cualquier otro impuesto sobre estas partidas. H&r block 1040x A esto se le llama impuesto mínimo alternativo (AMT, por sus siglas en inglés). H&r block 1040x El trato especial de ciertas partidas de ingresos y gastos sólo le permite aplazar el pago de los impuestos hasta un año posterior. H&r block 1040x Si pagó el impuesto mínimo alternativo en años anteriores a causa de estas partidas tributarias postergadas, tal vez pueda reclamar un crédito por el impuesto mínimo de años anteriores, a favor del impuesto habitual del año en curso. H&r block 1040x Quizás pueda reclamar un crédito y aplicarlo a favor del impuesto habitual si en 2012 tuvo: Impuesto mínimo alternativo adeudado y ajustes o partidas con beneficio tributario que no sean conceptos a excluirse, Un crédito del impuesto mínimo que traspase a 2013 o Un crédito no permitido por vehículos eléctricos calificados. H&r block 1040x Cómo reclamar el crédito. H&r block 1040x    Calcule el crédito no reembolsable de 2013 (de haberlo), y toda cantidad que se haya traspasado a 2014, en el Formulario 8801 y adjúntelo al Formulario 1040. H&r block 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040 y marque el recuadro b. H&r block 1040x Puede traspasar a años posteriores, hasta agotarlo, todo crédito del impuesto mínimo de años anteriores que no se haya utilizado. H&r block 1040x Información adicional. H&r block 1040x   Para más información sobre el crédito, vea las Instrucciones del Formulario 8801, en inglés. H&r block 1040x Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Es posible que pueda tomar este crédito si, en 2013, puso en uso por fines de negocios o personales un vehículo enchufable con motor de dirección eléctrica o un vehículo eléctrico enchufable de dos o tres ruedas y dicho vehículo reúne los requisitos. H&r block 1040x Vehículos enchufables con motor de dirección eléctrica y que reúnen los requisitos. H&r block 1040x   El vehículo reúne los requisitos si es un vehículo nuevo con, por lo menos, cuatro llantas que: Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 4 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. H&r block 1040x Vehículos eléctricos enchufables de dos o tres ruedas que reúnen los requisitos. H&r block 1040x   El vehículo reúne los requisitos si es un vehículo nuevo con dos o tres ruedas que: Tiene la capacidad de llegar a una velocidad de 45 millas por hora o más, Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 2. H&r block 1040x 5 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. H&r block 1040x Certificación y otros requisitos   Generalmente, puede basarse en la certificación del fabricante al IRS (o en el caso de un fabricante extranjero, en la certificación del distribuidor doméstico) para saber si la marca, modelo y años específicos de un vehículo reúnen los requisitos del crédito y, si es aplicable, la cantidad del crédito para el cual califica. H&r block 1040x Sin embargo, si el IRS publica un aviso anunciando que la certificación de alguna marca, modelo y año ha sido retirada, usted no puede basarse en la certificación del vehículo si fue comprado después de la fecha de la publicación del aviso del retiro. H&r block 1040x   También tiene que cumplir los requisitos siguientes para calificar para el crédito: Usted es el dueño del vehículo. H&r block 1040x Si el vehículo es arrendado, sólo el arrendador, y no el arrendatario, tiene derecho al crédito. H&r block 1040x El vehículo fue puesto en servicio en 2013. H&r block 1040x El vehículo es fabricado principalmente para uso en calles, caminos y carreteras públicas. H&r block 1040x El uso original del vehículo comenzó con usted. H&r block 1040x Adquirió el vehículo para utilizarlo usted mismo o para el arrendamiento a un tercero y no para revenderlo. H&r block 1040x En el caso de un vehículo eléctrico enchufable de dos o tres ruedas que reúna los requisitos, el vehículo tiene que haber sido adquirido después de 2011 y antes de 2014. H&r block 1040x Utiliza el vehículo principalmente en los Estados Unidos. H&r block 1040x Cómo reclamar el crédito. H&r block 1040x   Para tomar el crédito, tiene que completar el Formulario 8936 y adjuntarlo a su Formulario 1040. H&r block 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. H&r block 1040x Marque el recuadro c y anote “8936” en la línea al lado de dicho recuadro. H&r block 1040x    Más información. H&r block 1040x   Para más información acerca del crédito, vea las instrucciones del Formulario 8936, en inglés. H&r block 1040x Créditos por Energía de la Propiedad Residencial Podría tener derecho a uno o los dos siguientes créditos si hizo mejoras para conservar energía en su vivienda ubicada en los Estados Unidos en 2013. H&r block 1040x Crédito tributario por energía de la propiedad no empresarial. H&r block 1040x Crédito de eficiencia energética para propiedades residenciales. H&r block 1040x Si es integrante de un comité de administración de condominios para un condominio del que sea dueño o inquilino-accionista de una sociedad anónima de cooperativa de viviendas, se considera que ha pagado la parte proporcionada que le corresponde de todo costo de tal comité o sociedad anónima para fines de estos créditos. H&r block 1040x Crédito tributario por energía de la propiedad no empresarial. H&r block 1040x   Tal vez pueda tomar un crédito igual a la suma de: El 10% de los costos pagados para mejoras de eficiencia energética instaladas en 2013 y Todo costo pagado o incurrido para energía de la propiedad residencial en 2013. H&r block 1040x   Existe un límite vitalicio de $500 para todos los años posteriores al año 2005, de lo que sólo $200 pueden ser por ventanas; $50 por un ventilador de circulación de aire principal avanzado; $150 por un calentador de agua a base de gas natural propano o petróleo; y $300 por cualquier artículo de eficiencia energética para propiedades residenciales. H&r block 1040x Si la cantidad total de los créditos tributarios por energía de la propiedad no empresarial que ha tomado en años previos (después del 2005) es más de $500, no puede tomar este crédito en el año 2013. H&r block 1040x Las mejoras de eficiencia energética que reúnen los requisitos son las siguientes mejoras siempre y cuando sean nuevas, se espere que sigan en uso por lo menos 5 años y cumplan determinados requisitos de la eficiencia energética: Todo material aislante o sistema que haya sido diseñado expresa y principalmente para reducir la pérdida o el aumento de temperatura (calentamiento) en una vivienda. H&r block 1040x Ventanas exteriores (incluidos tragaluces). H&r block 1040x Puertas exteriores. H&r block 1040x Todo techo de metal o asfalto que tenga capas pigmentadas o gránulos de enfriamiento adecuados que hayan sido diseñados expresa y principalmente para reducir el aumento de temperatura (calentamiento) de la vivienda. H&r block 1040x Se considera que la propiedad de energía residencial es cualquiera de los siguientes aparatos: Determinados calentadores eléctricos de agua con bomba de calor, bombas de calor eléctricas, acondicionadores de aire centrales, calentadores de agua a gas natural, propano o petróleo; y estufas que consumen combustibles de biomasa. H&r block 1040x Calderas de gas natural, propano o petróleo que reúnen los requisitos; y calderas de agua caliente a gas natural, propano o petróleo que reúnen los requisitos. H&r block 1040x Determinados ventiladores de circulación de aire principal avanzados que sean componentes de las calderas de gas natural, propano o petróleo. H&r block 1040x Crédito por energía eficaz de la propiedad residencial. H&r block 1040x   Quizás pueda tomar un crédito del 30% de los costos de propiedad eléctrica de energía solar, propiedad de calentamiento de agua por energía solar, propiedad de pilas de combustible, propiedad eólica de menor tamaño y propiedad de bomba de calor geotérmico. H&r block 1040x En el caso de costos pagados por propiedad de pilas de combustible que reúne los requisitos, la cantidad del crédito está limitada a $500 por cada medio kilovatio de capacidad de dicha propiedad. H&r block 1040x Reducción en la base. H&r block 1040x   Tiene que reducir la base de su vivienda por la cantidad de todo crédito permitido. H&r block 1040x Cómo reclamar el crédito. H&r block 1040x   Complete el Formulario 5695 y adjúntelo al Formulario 1040. H&r block 1040x Anote el crédito en la línea 52 del Formulario 1040. H&r block 1040x Información adicional. H&r block 1040x   Para más información sobre estos créditos, vea las instrucciones del Formulario 5695, en inglés. H&r block 1040x Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Podría reclamar este crédito si usted, o su cónyuge si presenta una declaración conjunta, hizo: Aportaciones (que no sean reinversiones) a un arreglo IRA tradicional o un arreglo Roth IRA, Aplazamientos optativos a un plan conforme a la sección 401(k) o 403(b) (incluidas aportaciones a un arreglo designado Roth) o a un plan SEP, SIMPLE o plan gubernamental conforme a la sección 457, Aportaciones voluntarias del empleado a un plan de jubilación que reúna los requisitos (incluido el Thrift Savings Plan (Cuenta de Ahorros de Jubilación) para empleados del gobierno federal) o Aportaciones a un plan conforme a la sección 501(c)(18)(D). H&r block 1040x No obstante, no puede reclamar el crédito si se da cualquiera de las siguientes situaciones: La cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A es mayor de $29,500 ($44,250 si es cabeza de familia; $59,000 si es casado que presenta una declaración conjunta). H&r block 1040x La persona que hizo la aportación o el aplazamiento optativo que reúne los requisitos (a) nació después del 1 de enero de 1996, (b) ha sido declarado como dependiente en la declaración de impuestos de 2013 de otra persona o (c) era estudiante (se define a continuación). H&r block 1040x Estudiante. H&r block 1040x   Usted era estudiante si, durante alguna parte de cada uno de 5 meses del año natural de 2013: Estaba matriculado en una escuela como estudiante a tiempo completo o Tomó un curso a tiempo completo de capacitación agrícola ofrecido en terreno por una escuela o por una agencia del estado, condado o gobierno local. H&r block 1040x Escuela. H&r block 1040x   El término “escuela” abarca escuelas politécnicas, profesionales e industriales. H&r block 1040x Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. H&r block 1040x Cómo reclamar el crédito. H&r block 1040x   Calcule el crédito en el Formulario 8880. H&r block 1040x Anote el crédito en la línea 50 del Formulario 1040 o la línea 32 del Formulario 1040A y adjunte el Formulario 8880 a su declaración. H&r block 1040x Más información. H&r block 1040x   Para más información sobre el crédito, vea las instrucciones del Formulario 8880, disponibles en inglés. H&r block 1040x Créditos Reembolsables Los créditos explicados en esta parte del capítulo se tratan como pagos de impuestos. H&r block 1040x Si el total de estos créditos, impuestos federales sobre el ingreso retenidos y pagos de su impuesto estimado es mayor al total de sus impuestos, se le puede reembolsar el excedente. H&r block 1040x Crédito por el Impuesto sobre Ganancias de Capital no Distribuidas Tiene que incluir en los ingresos toda cantidad que le hayan asignado sociedades inversionistas reglamentadas (comúnmente llamadas fondos mutuos) o sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés) como distribuciones de ganancias de capital, aunque de hecho no la haya recibido. H&r block 1040x Si el fondo mutuo o sociedad de inversión inmobiliaria pagó impuestos sobre la ganancia de capital, se le permite un crédito por los impuestos ya que se considera que usted lo pagó. H&r block 1040x El fondo mutuo o sociedad de inversión inmobiliaria le enviará el Formulario 2439 indicando su parte de las ganancias de capital no distribuidas y los impuestos pagados, de haberlos. H&r block 1040x Cómo reclamar el crédito. H&r block 1040x   Para reclamar el crédito, adjunte la Copia B del Formulario 2439 a su Formulario 1040. H&r block 1040x Incluya la cantidad de la casilla 2 de su Formulario 2439 en el total de la línea 71 del Formulario 1040 y marque la casilla a. H&r block 1040x Más información. H&r block 1040x   Vea Distribuciones de Ganancias de Capital , en el capítulo 8 para más información sobre ganancias de capital no distribuidas. H&r block 1040x Crédito Tributario por Cobertura del Seguro Médico Tal vez pueda reclamar este crédito para cualquier mes en el que se cumplan todos los siguientes requisitos el primer día del mes: Tenía derecho, como beneficiario, a recibir pagos de asistencia de ajuste comercial (TAA, por sus siglas en inglés), pagos de asistencia alternativa de ajuste comercial (ATAA, por sus siglas en inglés), pagos de asistencia de ajuste comercial relacionados con el reempleo (RTAA, por sus siglas en inglés) o una pensión de la Pension Benefit Guaranty Corporation (Corporación de garantía de beneficios de pensiones o PBGC, por sus siglas en inglés, y definida más adelante); o si era un miembro calificado de la familia de uno de estos individuos cuando dicho individuo falleció o cuando se finalizó su divorcio con uno de estos individuos. H&r block 1040x Usted y/o los miembros de su familia estaban cubiertos por un plan de seguro médico que reúne los requisitos y por el cual pagó la totalidad de las primas o su parte correspondiente directamente a dicho plan o al U. H&r block 1040x S. H&r block 1040x Treasury— HCTC (Tesoro de los Estados Unidos, Crédito por cobertura del seguro médico). H&r block 1040x No estaba inscrito en la Parte A, B o C del seguro Medicare o estaba inscrito en el programa Medicare pero su familia reunió los requisitos para el HCTC. H&r block 1040x No estaba inscrito en el programa Medicaid ni en el Children's Health Insurance Program (Programa de seguro médico para niños, (CHIP, por sus siglas en inglés)). H&r block 1040x No estaba inscrito en el programa Federal Employees Health Benefits (Seguro médico para empleados federales o FEHBP, por sus siglas en inglés) ni tenía derecho a recibir beneficios conforme al sistema médico militar de los EE. H&r block 1040x UU. H&r block 1040x (conocido en inglés como TRICARE). H&r block 1040x No estaba encarcelado por las autoridades federales, estatales o locales. H&r block 1040x Su empleador no pagó el 50% o más del costo de la cobertura. H&r block 1040x No recibió una reducción del 65% de una prima de COBRA de parte de su antiguo empleador o administrador de COBRA. H&r block 1040x Sin embargo, no puede tomar el crédito si otra persona lo puede reclamar a usted como dependiente en su declaración de impuestos de 2013. H&r block 1040x Si cumple todas estas condiciones, tal vez pueda tomar un crédito de hasta el 72. H&r block 1040x 5% de la cantidad que usted pagó directamente a un plan de salud calificado para usted y todo miembro de familia que reunió los requisitos. H&r block 1040x No puede tomar el crédito en el caso de primas de seguro sobre cobertura si en realidad fueron pagadas mediante una National Emergency Grant (Subvención para Emergencias Nacionales). H&r block 1040x La cantidad pagada por cobertura de seguro médico calificada tiene que reducirse por toda distribución de una cuenta Archer MSA de ahorros médicos u otra cuenta de ahorros para gastos médicos que se haya utilizado para pagar por dicha cobertura. H&r block 1040x Puede tomar este crédito y anotarlo en la declaración de impuestos o solicitar que se pague por adelantado en nombre suyo a su compañía de seguros. H&r block 1040x Si se paga el crédito por adelantado en nombre suyo, aquella cantidad disminuye la cantidad del crédito que se pueda declarar en la declaración de impuestos. H&r block 1040x Beneficiarios de la TAA. H&r block 1040x   Se considera que tiene derecho a la TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted: Recibió una asignación por reajuste comercial o Hubiera tenido derecho a recibir una asignación de esta índole salvo que no había agotado todos los derechos al seguro por desempleo (con excepción de toda compensación adicional que se pague con fondos estatales y no se reembolse con fondos federales) que le correspondiera recibir (o correspondería recibir si los solicitara). H&r block 1040x Ejemplo. H&r block 1040x   Recibió una asignación por ajuste comercial para el mes de enero de 2013. H&r block 1040x Tenía derecho a recibir la TAA el primer día de enero y febrero. H&r block 1040x Beneficiarios de la alternativa TAA. H&r block 1040x   Se considera que es un recipiente de la alternativa TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad establecido por el Departamento de Trabajo. H&r block 1040x Ejemplo. H&r block 1040x   Recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad para el mes de octubre de 2013. H&r block 1040x El Departamento de Trabajo estableció el programa. H&r block 1040x Tenía derecho como beneficiario a recibir la alternativa TAA el primer día de octubre y noviembre. H&r block 1040x Beneficiarios de la RTAA. H&r block 1040x   Se considera que tiene derecho a la RTAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia de ajuste comercial relacionados con el reempleo para empleados mayores establecido por el Departamento de Trabajo. H&r block 1040x Beneficiarios de una pensión de la PBGC. H&r block 1040x   Se considera que tiene derecho como beneficiario a una pensión de la PBGC el primer día del mes si se dan las dos condiciones siguientes: Tenía 55 años de edad o más el primer día del mes. H&r block 1040x Recibió beneficios para dicho mes pagados por la PBGC conforme al Título IV de la Employee Retirement Income Security Act of 1974 (Ley de Seguridad de los Ingresos de Jubilación del Empleado de 1974 o ERISA, por sus siglas en inglés). H&r block 1040x Si recibió un pago de suma global de la PGBC después del 5 de agosto de 2002, cumple el requisito (2) anterior para todo mes en el que habría recibido un beneficio de la PBGC si no hubiese recibido el pago de suma global. H&r block 1040x Cómo reclamar el crédito. H&r block 1040x   Para tomar el crédito, tiene que completar el Formulario 8885 y adjuntarlo al Formulario 1040. H&r block 1040x Incluya el crédito en el total de la línea 71 del Formulario 1040 y marque el recuadro c. H&r block 1040x   Tiene que adjuntar cuentas de seguro de salud (o cupones de pago de COBRA) y pruebas de pago correspondientes a toda cantidad que se incluya en la línea 2 del Formulario 8885. H&r block 1040x Para información adicional, vea la Publicación 502 o el Formulario 8885, ambos en inglés. H&r block 1040x Más información. H&r block 1040x   Si desea ver las definiciones y los requisitos especiales, incluyendo los que se refieren a planes de seguro médico que reúnan los requisitos, familiares que podrían darle derecho al crédito (familiares calificados), el efecto de determinados sucesos importantes en la vida y planes de seguro médico provistos por el empleador, vea la Publicación 502 y las instrucciones del Formulario 8885, ambas en inglés. H&r block 1040x Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria La mayoría de los empleadores tienen que retener el impuesto del Seguro Social de los salarios de sus empleados. H&r block 1040x Si trabaja para un empleador ferroviario, dicho empleador tiene que retener el impuesto de jubilación ferroviaria (RRTA, por sus siglas en inglés) de nivel 1 y de nivel 2. H&r block 1040x Si trabajó para dos o más empleadores en 2013, es posible que hayan retenido de su salario demasiado impuesto del Seguro Social. H&r block 1040x Si uno o mas de esos empleadores era un empleador ferroviario, también es posible que se le haya retenido demasiado impuesto de jubilación ferroviaria de nivel 1 a la tasa de 6. H&r block 1040x 2%. H&r block 1040x Puede declarar el impuesto del Seguro Social o impuesto de jubilación ferroviaria de nivel 1 en exceso, aplicándolo como crédito a favor de los impuestos sobre los ingresos cuando presente su declaración. H&r block 1040x Para el impuesto RRTA de nivel 1, utilice únicamente la porción de impuesto de RRTA de nivel 1 que fue gravado a la tasa impositiva de 6. H&r block 1040x 2% al calcular si el exceso de impuesto de RRTA de nivel 1 fue retenido, no incluya ninguna porción del impuesto de RRTA de nivel 1 que fue retenido a la tasa impositiva de Medicare (1. H&r block 1040x 45%) o al a tasa impositiva del Impuesto Adicional del Medicare (0. H&r block 1040x 9%). H&r block 1040x En la siguiente tabla aparecen la cantidad máxima de salario sujeto a impuestos y la cantidad máxima de impuestos que debió haberse retenido para 2013. H&r block 1040x Tipo de impuesto Salario  máximo  sujeto a  impuestos Impuesto máximo que debió haberse retenido Seguro Social o  RRTA de nivel 1 $113,700 $7,049. H&r block 1040x 40 RRTA de nivel 2 $84,300 $3,709. H&r block 1040x 20 Todo salario está sujeto a la retención de impuestos al Medicare. H&r block 1040x   Utilice el Formulario 843, Claim for Refund and Request for Abatement (Solicitud de reembolso y reducción de impuestos), en inglés, para solicitar un reembolso del impuesto en exceso de la jubilación ferroviaria de nivel 2. H&r block 1040x Cerciórese de adjuntar una copia de todos los Formularios W-2 que tenga. H&r block 1040x Use la hoja de trabajo 3-3 de la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para poder calcular la cantidad en exceso. H&r block 1040x Error del empleador. H&r block 1040x   Si cualquier empleador le retuvo demasiados impuestos del Seguro Social o de la jubilación ferroviaria de nivel 1, no puede reclamar el exceso y aplicarlo como un crédito a favor de los impuestos sobre el ingreso. H&r block 1040x El empleador debe ajustarle los impuestos. H&r block 1040x Si el empleador no ajusta la recaudación en exceso, puede solicitar un reembolso utilizando el Formulario 843. H&r block 1040x Declaración conjunta. H&r block 1040x   Si presenta una declaración conjunta, no puede añadir a la cantidad retenida de su salario los impuestos del Seguro Social ni los de la jubilación ferroviaria de nivel 1 retenidos del salario de su cónyuge. H&r block 1040x Calcule por separado la retención que le corresponda a usted y la que corresponda a su cónyuge para determinar si se le han retenido impuestos en exceso a cualquiera de los dos. H&r block 1040x Cómo calcular el crédito si no trabajó para una empresa ferroviaria. H&r block 1040x   Si no trabajó para una empresa ferroviaria en 2013, calcule el crédito de la siguiente forma: 1. H&r block 1040x Sume todos los impuestos del Seguro Social retenidos (pero no más de $7,049. H&r block 1040x 40 por cada empleador). H&r block 1040x Anote el total aquí   2. H&r block 1040x Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. H&r block 1040x Sume las líneas 1 y 2. H&r block 1040x Si el total es $7,049. H&r block 1040x 40 o menos, no siga. H&r block 1040x No puede reclamar el crédito   4. H&r block 1040x Límite sobre los impuestos del Seguro Social 7,049. H&r block 1040x 40 5. H&r block 1040x Crédito. H&r block 1040x De la línea 3, reste la línea 4. H&r block 1040x Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Ejemplo. H&r block 1040x Está casado y presenta una declaración conjunta con su cónyuge quien no recibió ingresos brutos en 2013. H&r block 1040x Durante 2013, usted trabajó para la empresa Brown Technology Company y ganó un salario de $60,000. H&r block 1040x Le retuvieron impuestos del Seguro Social de $3,720. H&r block 1040x También trabajó para otro empleador en 2013 y ganó un salario de $55,000. H&r block 1040x De dicho salario, le retuvieron $3,410 de impuestos del Seguro Social. H&r block 1040x Como trabajó para más de un empleador y el total de su salario superó los $113,700, puede tomar un crédito de $80. H&r block 1040x 60 por los impuestos del Seguro Social retenidos en exceso. H&r block 1040x 1. H&r block 1040x Sume todo impuesto del Seguro Social retenido (pero no más de $7,049. H&r block 1040x 40 por cada empleador). H&r block 1040x Anote el total aquí $7,130. H&r block 1040x 00 2. H&r block 1040x Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT” −0− 3. H&r block 1040x Sume las líneas 1 y 2. H&r block 1040x Si el total es $7,049. H&r block 1040x 40 o menos, no siga. H&r block 1040x No puede reclamar el crédito 7,130. H&r block 1040x 00 4. H&r block 1040x Límite sobre los impuestos del Seguro Social 7,049. H&r block 1040x 40 5. H&r block 1040x Crédito. H&r block 1040x De la línea 3, reste la línea 4. H&r block 1040x Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $80. H&r block 1040x 60 Cómo calcular el crédito si trabajó para una empresa ferroviaria. H&r block 1040x   Si fue empleado ferroviario en algún momento durante 2013, calcule el crédito de la siguiente forma: 1. H&r block 1040x Sume todos los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 retenidos a la tasa de 6. H&r block 1040x 2% (pero no más de $7,049. H&r block 1040x 40 por cada empleador). H&r block 1040x Anote el total aquí   2. H&r block 1040x Anote todos los impuestos no retenidos del Seguro Social y de la jubilación ferroviaria de nivel 1 sobre propinas o seguro de vida colectivo que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. H&r block 1040x Sume las líneas 1 y 2. H&r block 1040x Si el total es $7,049. H&r block 1040x 40 o menos, no siga. H&r block 1040x No puede reclamar el crédito   4. H&r block 1040x Límite sobre los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 7,049. H&r block 1040x 40 5. H&r block 1040x Crédito. H&r block 1040x De la línea 3, reste la línea 4. H&r block 1040x Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Cómo reclamar el crédito. H&r block 1040x   Anote el crédito en la línea 69 del Formulario 1040 o inclúyalo en el total de la línea 41 del Formulario 1040A. H&r block 1040x Más información. H&r block 1040x   Para información adicional sobre el crédito, vea la Publicación 505, en inglés. H&r block 1040x Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Texas

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*
Abilene 341 Pine St.,
Rm. 2301
Abilene, TX 79601

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

 

Services Provided

(325) 676-5709
Amarillo 7201 W. Interstate 40
Ste. 105
Amarillo, TX 79106

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

 

Services Provided

(806) 359-2160

Austin 825 E. Rundberg Ln.
Austin, TX 78753

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(512) 499-5127
Beaumont 350 Pine St.
Beaumont, TX 77701

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

 

Services Provided

(409) 981-5760
Corpus Christi 555 N. Carancahua St.
Corpus Christi, TX 78401

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

 

Services Provided

(361) 903-1919
Dallas 1100 Commerce St.,
Rm. 121
Dallas, TX 75242

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(214) 413-6010
El Paso 700 E. San Antonio
El Paso, TX 79901

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(915) 834-6508
Farmers Branch  4050 Alpha Rd.,
Rm. 170
Farmers Branch, TX 75244 

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

 (214) 413-6010  
Ft. Worth  819 Taylor St.,
Rm. 6A14
Ft. Worth, TX
76102 

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(817) 978-3477 
Harlingen  1810 Hale Ave.
Harlingen, TX 78550 

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

 

Services Provided

(956) 365-5185 
Houston
(Downtown) 
1919 Smith St.
Houston, TX 77002 

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Houston (NW)  12941 I45 N
Houston, TX 77060 

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Houston (SE)  8876 I45 S
Houston, TX 77017 

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Houston (SW)  8701 S. Gessner
Houston, TX 77074 

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Longview   1800 NW Loop 281
Longview, TX 75604 

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

 

**This office will be closed 3/31**

 

Services Provided

(903) 297-3142 
Lubbock  1205 Texas Ave.,
Rm. 406
Lubbock, TX 79401 

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

 

Services Provided

(806) 472-7582 
Midland  1004 N. Big Spring
Midland, TX 79701 

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

 

Services Provided

(432) 686-9977 
San Angelo  33 E. Twohig
San Angelo, TX 76903 

Tuesday - 10:30 a.m.- 4:30 p.m.
Wednesday - 8:30 a.m.- 4:30 p.m.
Thursday - 8:30 a.m.- 1:00 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(325) 653-0082 
San Antonio  8626 Tesoro Dr. 
San Antonio, TX 78217 

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(210) 841-2090 
Texarkana  500 N. Stateline St.
Texarkana, TX 75501 

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

 

Services Provided

(903) 794-8214 
Tyler 

909 ESE Loop 323, 
Rm. 300
Tyler, TX  75701 

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

 

Services Provided

(903) 561-2732 
Waco  6801 Sanger Ave.,
Ste. 1000
Waco, TX 76710 

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

 

Services Provided

(254) 741-2312 
Wichita Falls  4309 Jacksboro Hwy.
Wichita Falls, TX 76302 

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

 

Services Provided

(940) 766-6317 

* 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: Within Texas call:

 Austin  (512) 499-5875
 Dallas  (214) 413-6500
 Houston  (713) 209-3660

 Call 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 Offices at:

Internal Revenue Service
300 E. 8th St., Stop; 6610 AUS
Room 478
Austin, TX 78701

Internal Revenue Service
8700 Tesoro Drive
Stop 6610 SANC
San Antonio, TX 78217

Internal Revenue Service
700 E. San Antonio, Rm C-101 MC
6610 ELP'
El Paso, TX 79901

Internal Revenue Service
1205 Texas Ave., MC 4208 LUB
Lubbock, TX 79410

Internal Revenue Service
1100 Commerce St.
MC 6610 DAL/Rm 1021 
Dallas, TX 75424

Internal Revenue Service
8701 S. Gesner, Stop 6610-Hal
Houston, TX 77074

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: 31-Mar-2014

The H&r Block 1040x

H&r block 1040x 36. H&r block 1040x   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. H&r block 1040x Rules for EveryoneRule 1. H&r block 1040x Your AGI Must Be Less Than: Rule 2. H&r block 1040x You Must Have a Valid Social Security Number (SSN) Rule 3. H&r block 1040x Your Filing Status Cannot Be Married Filing Separately Rule 4. H&r block 1040x You Must Be a U. H&r block 1040x S. H&r block 1040x Citizen or Resident Alien All Year Rule 5. H&r block 1040x You Cannot File Form 2555 or Form 2555-EZ Rule 6. H&r block 1040x Your Investment Income Must Be $3,300 or Less Rule 7. H&r block 1040x You Must Have Earned Income Part B. H&r block 1040x Rules If You Have a Qualifying ChildRule 8. H&r block 1040x Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. H&r block 1040x Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. H&r block 1040x You Cannot Be a Qualifying Child of Another Taxpayer Part C. H&r block 1040x Rules If You Do Not Have a Qualifying ChildRule 11. H&r block 1040x You Must Be at Least Age 25 but Under Age 65 Rule 12. H&r block 1040x You Cannot Be the Dependent of Another Person Rule 13. H&r block 1040x You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. H&r block 1040x You Must Have Lived in the United States More Than Half of the Year Part D. H&r block 1040x Figuring and Claiming the EICRule 15. H&r block 1040x Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. H&r block 1040x John and Janet Smith (Form 1040A) Example 2. H&r block 1040x Kelly Green (Form 1040EZ) What's New Earned income amount is more. H&r block 1040x  The maximum amount of income you can earn and still get the credit has increased. H&r block 1040x You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). H&r block 1040x Your adjusted gross income also must be less than the amount in the above list that applies to you. H&r block 1040x For details, see Rules 1 and 15. H&r block 1040x Investment income amount is more. H&r block 1040x  The maximum amount of investment income you can have and still get the credit has increased to $3,300. H&r block 1040x See Rule 6. H&r block 1040x Reminders Increased EIC on certain joint returns. H&r block 1040x  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. H&r block 1040x As a result, the EIC table has different columns for married persons filing jointly than for everyone else. H&r block 1040x When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. H&r block 1040x Online help. H&r block 1040x  You can use the EITC Assistant at www. H&r block 1040x irs. H&r block 1040x gov/eitc to find out if you are eligible for the credit. H&r block 1040x The EITC Assistant is available in English and Spanish. H&r block 1040x EIC questioned by IRS. H&r block 1040x  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. H&r block 1040x We will tell you what documents to send us. H&r block 1040x These may include: birth certificates, school records, medical records, etc. H&r block 1040x The process of establishing your eligibility will delay your refund. H&r block 1040x Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. H&r block 1040x A tax credit usually means more money in your pocket. H&r block 1040x It reduces the amount of tax you owe. H&r block 1040x The EIC may also give you a refund. H&r block 1040x How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. H&r block 1040x When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. H&r block 1040x Or, if you prefer, you can let the IRS figure the credit for you. H&r block 1040x How will this chapter help you?   This chapter will explain the following. H&r block 1040x The rules you must meet to qualify for the EIC. H&r block 1040x How to figure the EIC. H&r block 1040x Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . H&r block 1040x Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . H&r block 1040x There is one final rule you must meet in Part D, Figuring and Claiming the EIC . H&r block 1040x You qualify for the credit if you meet all the rules in each part that applies to you. H&r block 1040x If you have a qualifying child, the rules in Parts A, B, and D apply to you. H&r block 1040x If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. H&r block 1040x Table 36-1, Earned Income Credit in a Nutshell. H&r block 1040x   Use Table 36–1 as a guide to Parts A, B, C, and D. H&r block 1040x The table is a summary of all the rules in each part. H&r block 1040x Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. H&r block 1040x If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. H&r block 1040x You must also qualify to claim the EIC by meeting all the rules described in this chapter. H&r block 1040x However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. H&r block 1040x For example, if your arithmetic is incorrect, the IRS can correct it. H&r block 1040x If you do not provide a correct social security number, the IRS can deny the EIC. H&r block 1040x These kinds of errors are called math or clerical errors. H&r block 1040x If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. H&r block 1040x If your error was due to fraud, then you cannot claim the EIC for the next 10 years. H&r block 1040x More information. H&r block 1040x   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. H&r block 1040x Part A. H&r block 1040x Rules for Everyone This part of the chapter discusses Rules 1 through 7. H&r block 1040x You must meet all seven rules to qualify for the earned income credit. H&r block 1040x If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. H&r block 1040x If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. H&r block 1040x Rule 1. H&r block 1040x Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. H&r block 1040x Adjusted gross income (AGI). H&r block 1040x   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). H&r block 1040x If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. H&r block 1040x Example. H&r block 1040x Your AGI is $38,550, you are single, and you have one qualifying child. H&r block 1040x You cannot claim the EIC because your AGI is not less than $37,870. H&r block 1040x 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. H&r block 1040x Community property. H&r block 1040x   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. H&r block 1040x This is different from the community property rules that apply under Rule 7 . H&r block 1040x Rule 2. H&r block 1040x 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). H&r block 1040x Any qualifying child listed on Schedule EIC also must have a valid SSN. H&r block 1040x (See Rule 8 if you have a qualifying child. H&r block 1040x ) 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. H&r block 1040x An example of a federally funded benefit is Medicaid. H&r block 1040x 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. H&r block 1040x S. H&r block 1040x citizen or permanent resident, ask the SSA for a new social security card without the legend. H&r block 1040x U. H&r block 1040x S. H&r block 1040x citizen. H&r block 1040x   If you were a U. H&r block 1040x S. H&r block 1040x citizen when you received your SSN, you have a valid SSN. H&r block 1040x Valid for work only with INS or DHS authorization. H&r block 1040x   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. H&r block 1040x SSN missing or incorrect. H&r block 1040x   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. H&r block 1040x Other taxpayer identification number. H&r block 1040x   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). H&r block 1040x ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. H&r block 1040x No SSN. H&r block 1040x   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). H&r block 1040x You cannot claim the EIC. H&r block 1040x Getting an SSN. H&r block 1040x   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. H&r block 1040x You can get Form SS-5 online at www. H&r block 1040x socialsecurity. H&r block 1040x gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. H&r block 1040x Filing deadline approaching and still no SSN. H&r block 1040x   If the filing deadline is approaching and you still do not have an SSN, you have two choices. H&r block 1040x Request an automatic 6-month extension of time to file your return. H&r block 1040x You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. H&r block 1040x S. H&r block 1040x Individual Income Tax Return. H&r block 1040x For more information, see chapter 1 . H&r block 1040x File the return on time without claiming the EIC. H&r block 1040x After receiving the SSN, file an amended return (Form 1040X, Amended U. H&r block 1040x S. H&r block 1040x Individual Income Tax Return) claiming the EIC. H&r block 1040x Attach a filled-in Schedule EIC if you have a qualifying child. H&r block 1040x Table 36-1. H&r block 1040x Earned Income Credit in a Nutshell First, you must meet all the rules in this column. H&r block 1040x Second, you must meet all the rules in one of these columns, whichever applies. H&r block 1040x Third, you must meet the rule in this column. H&r block 1040x Part A. H&r block 1040x  Rules for Everyone Part B. H&r block 1040x  Rules If You Have a Qualifying Child Part C. H&r block 1040x  Rules If You Do Not Have a Qualifying Child Part D. H&r block 1040x  Figuring and Claiming the EIC 1. H&r block 1040x 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. H&r block 1040x 2. H&r block 1040x You must have a valid social security number. H&r block 1040x  3. H&r block 1040x Your filing status cannot be “Married filing separately. H&r block 1040x ” 4. H&r block 1040x You must be a U. H&r block 1040x S. H&r block 1040x citizen or resident alien all year. H&r block 1040x  5. H&r block 1040x You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). H&r block 1040x  6. H&r block 1040x Your investment income must be $3,300 or less. H&r block 1040x  7. H&r block 1040x You must have earned income. H&r block 1040x 8. H&r block 1040x Your child must meet the relationship, age, residency, and joint return tests. H&r block 1040x  9. H&r block 1040x Your qualifying child cannot be used by more than one person to claim the EIC. H&r block 1040x  10. H&r block 1040x You cannot be a qualifying child of another person. H&r block 1040x 11. H&r block 1040x You must be at least age 25 but under age 65. H&r block 1040x  12. H&r block 1040x You cannot be the dependent of another person. H&r block 1040x  13. H&r block 1040x You cannot be a qualifying child of another person. H&r block 1040x  14. H&r block 1040x You must have lived in the United States more than half of the year. H&r block 1040x 15. H&r block 1040x 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. H&r block 1040x Rule 3. H&r block 1040x Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. H&r block 1040x Your filing status cannot be “Married filing separately. H&r block 1040x ” Spouse did not live with you. H&r block 1040x   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. H&r block 1040x In that case, you may be able to claim the EIC. H&r block 1040x For detailed information about filing as head of household, see chapter 2 . H&r block 1040x Rule 4. H&r block 1040x You Must Be a U. H&r block 1040x S. H&r block 1040x 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. H&r block 1040x You can use that filing status only if one spouse is a U. H&r block 1040x S. H&r block 1040x citizen or resident alien and you choose to treat the nonresident spouse as a U. H&r block 1040x S. H&r block 1040x resident. H&r block 1040x If you make this choice, you and your spouse are taxed on your worldwide income. H&r block 1040x 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). H&r block 1040x If you need more information on making this choice, get Publication 519, U. H&r block 1040x S. H&r block 1040x Tax Guide for Aliens. H&r block 1040x Rule 5. H&r block 1040x 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. H&r block 1040x You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. H&r block 1040x U. H&r block 1040x S. H&r block 1040x possessions are not foreign countries. H&r block 1040x See Publication 54, Tax Guide for U. H&r block 1040x S. H&r block 1040x Citizens and Resident Aliens Abroad, for more detailed information. H&r block 1040x Rule 6. H&r block 1040x 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. H&r block 1040x If your investment income is more than $3,300, you cannot claim the credit. H&r block 1040x For most people, investment income is the total of the following amounts. H&r block 1040x Taxable interest (line 8a of Form 1040 or 1040A). H&r block 1040x Tax-exempt interest (line 8b of Form 1040 or 1040A). H&r block 1040x Dividend income (line 9a of Form 1040 or 1040A). H&r block 1040x Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). H&r block 1040x If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. H&r block 1040x However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. H&r block 1040x Rule 7. H&r block 1040x You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. H&r block 1040x If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. H&r block 1040x If you are an employee, earned income includes all the taxable income you get from your employer. H&r block 1040x If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. H&r block 1040x Earned Income Earned income includes all of the following types of income. H&r block 1040x Wages, salaries, tips, and other taxable employee pay. H&r block 1040x Employee pay is earned income only if it is taxable. H&r block 1040x Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. H&r block 1040x But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. H&r block 1040x Net earnings from self-employment. H&r block 1040x Gross income received as a statutory employee. H&r block 1040x Wages, salaries, and tips. H&r block 1040x   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. H&r block 1040x You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). H&r block 1040x Nontaxable combat pay election. H&r block 1040x   You can elect to include your nontaxable combat pay in earned income for the earned income credit. H&r block 1040x Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. H&r block 1040x Figure the credit with and without your nontaxable combat pay before making the election. H&r block 1040x   If you make the election, you must include in earned income all nontaxable combat pay you received. H&r block 1040x If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. H&r block 1040x In other words, if one of you makes the election, the other one can also make it but does not have to. H&r block 1040x   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. H&r block 1040x ” Self-employed persons and statutory employees. H&r block 1040x   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. H&r block 1040x 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. H&r block 1040x Each approved form exempts certain income from social security taxes. H&r block 1040x Each form is discussed here in terms of what is or is not earned income for the EIC. H&r block 1040x Form 4361. H&r block 1040x   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. H&r block 1040x This includes wages, salaries, tips, and other taxable employee compensation. H&r block 1040x A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. H&r block 1040x Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. H&r block 1040x Examples include fees for performing marriages and honoraria for delivering speeches. H&r block 1040x Form 4029. H&r block 1040x   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. H&r block 1040x However, amounts you received as a self-employed individual do not count as earned income. H&r block 1040x Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. H&r block 1040x 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. H&r block 1040x Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. H&r block 1040x You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. H&r block 1040x Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. H&r block 1040x Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). H&r block 1040x Disability insurance payments. H&r block 1040x   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. H&r block 1040x It does not matter whether you have reached minimum retirement age. H&r block 1040x If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. H&r block 1040x ” 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. H&r block 1040x Do not include any of these items in your earned income. H&r block 1040x Earnings while an inmate. H&r block 1040x   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. H&r block 1040x This includes amounts for work performed while in a work release program or while in a halfway house. H&r block 1040x Workfare payments. H&r block 1040x   Nontaxable workfare payments are not earned income for the EIC. H&r block 1040x These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if private sector employment is not available, or (2) community service program activities. H&r block 1040x Community property. H&r block 1040x   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. H&r block 1040x That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. H&r block 1040x 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. H&r block 1040x Nevada, Washington, and California domestic partners. H&r block 1040x   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. H&r block 1040x Your earned income for the EIC does not include any amount earned by your partner. H&r block 1040x Your earned income includes the entire amount you earned. H&r block 1040x For details, see Publication 555. H&r block 1040x Conservation Reserve Program (CRP) payments. H&r block 1040x   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. H&r block 1040x Nontaxable military pay. H&r block 1040x   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. H&r block 1040x Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). H&r block 1040x See Publication 3, Armed Forces' Tax Guide, for more information. H&r block 1040x    Combat pay. H&r block 1040x You can elect to include your nontaxable combat pay in earned income for the EIC. H&r block 1040x See Nontaxable combat pay election, earlier. H&r block 1040x Part B. H&r block 1040x Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. H&r block 1040x Part B discusses Rules 8 through 10. H&r block 1040x You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. H&r block 1040x You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. H&r block 1040x (You cannot file Form 1040EZ. H&r block 1040x ) You also must complete Schedule EIC and attach it to your return. H&r block 1040x If you meet all the rules in Part A and this part, read Part D to find out what to do next. H&r block 1040x If you do not meet Rule 8, you do not have a qualifying child. H&r block 1040x Read Part C to find out if you can get the earned income credit without a qualifying child. H&r block 1040x Rule 8. H&r block 1040x Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. H&r block 1040x The four tests are: Relationship, Age, Residency, and Joint return. H&r block 1040x The four tests are illustrated in Figure 36–1. H&r block 1040x The paragraphs that follow contain more information about each test. H&r block 1040x 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). H&r block 1040x The following definitions clarify the relationship test. H&r block 1040x Adopted child. H&r block 1040x   An adopted child is always treated as your own child. H&r block 1040x The term “adopted child” includes a child who was lawfully placed with you for legal adoption. H&r block 1040x Foster child. H&r block 1040x   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. H&r block 1040x An authorized placement agency includes a state or local government agency. H&r block 1040x It also includes a tax-exempt organization licensed by a state. H&r block 1040x In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. H&r block 1040x Example. H&r block 1040x 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. H&r block 1040x Debbie is your foster child. H&r block 1040x 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. H&r block 1040x    The following examples and definitions clarify the age test. H&r block 1040x Example 1—child not under age 19. H&r block 1040x Your son turned 19 on December 10. H&r block 1040x 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. H&r block 1040x Example 2—child not younger than you or your spouse. H&r block 1040x Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. H&r block 1040x He is not disabled. H&r block 1040x Both you and your spouse are 21 years old and you file a joint return. H&r block 1040x Your brother is not your qualifying child because he is not younger than you or your spouse. H&r block 1040x Example 3—child younger than your spouse but not younger than you. H&r block 1040x The facts are the same as in Example 2 except that your spouse is 25 years old. H&r block 1040x Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. H&r block 1040x Student defined. H&r block 1040x   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. H&r block 1040x The 5 calendar months need not be consecutive. H&r block 1040x   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. H&r block 1040x School defined. H&r block 1040x   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. H&r block 1040x However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. H&r block 1040x Vocational high school students. H&r block 1040x   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. H&r block 1040x Permanently and totally disabled. H&r block 1040x   Your child is permanently and totally disabled if both of the following apply. H&r block 1040x He or she cannot engage in any substantial gainful activity because of a physical or mental condition. H&r block 1040x A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. H&r block 1040x Residency Test Your child must have lived with you in the United States for more than half of 2013. H&r block 1040x The following definitions clarify the residency test. H&r block 1040x United States. H&r block 1040x   This means the 50 states and the District of Columbia. H&r block 1040x It does not include Puerto Rico or U. H&r block 1040x S. H&r block 1040x possessions such as Guam. H&r block 1040x Homeless shelter. H&r block 1040x   Your home can be any location where you regularly live. H&r block 1040x You do not need a traditional home. H&r block 1040x 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. H&r block 1040x Military personnel stationed outside the United States. H&r block 1040x    U. H&r block 1040x S. H&r block 1040x 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. H&r block 1040x Figure 36-1. H&r block 1040x Tests for Qualifying Child Please click here for the text description of the image. H&r block 1040x Qualifying child Extended active duty. H&r block 1040x   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. H&r block 1040x 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. H&r block 1040x Birth or death of a child. H&r block 1040x   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. H&r block 1040x Temporary absences. H&r block 1040x   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. H&r block 1040x Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. H&r block 1040x Kidnapped child. H&r block 1040x    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. H&r block 1040x The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. H&r block 1040x This treatment applies for all years until the child is returned. H&r block 1040x 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. H&r block 1040x   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. H&r block 1040x Joint Return Test To meet this test, the child cannot file a joint return for the year. H&r block 1040x Exception. H&r block 1040x   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. H&r block 1040x Example 1—child files joint return. H&r block 1040x You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. H&r block 1040x He earned $25,000 for the year. H&r block 1040x The couple files a joint return. H&r block 1040x Because your daughter and her husband filed a joint return, she is not your qualifying child. H&r block 1040x Example 2—child files joint return only to claim a refund of withheld tax. H&r block 1040x Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. H&r block 1040x They do not have a child. H&r block 1040x Neither is required to file a tax return. H&r block 1040x Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. H&r block 1040x The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. H&r block 1040x Example 3—child files joint return to claim American opportunity credit. H&r block 1040x The facts are the same as in Example 2 except no taxes were taken out of your son's pay. H&r block 1040x 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. H&r block 1040x Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. H&r block 1040x The exception to the joint return test does not apply, so your son is not your qualifying child. H&r block 1040x Married child. H&r block 1040x   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. H&r block 1040x Social security number. H&r block 1040x   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. H&r block 1040x You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. H&r block 1040x   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. H&r block 1040x For more information about SSNs, see Rule 2 . H&r block 1040x Rule 9. H&r block 1040x 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. H&r block 1040x However, only one of these persons can actually treat the child as a qualifying child. H&r block 1040x 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). H&r block 1040x The exemption for the child. H&r block 1040x The child tax credit. H&r block 1040x Head of household filing status. H&r block 1040x The credit for child and dependent care expenses. H&r block 1040x The exclusion for dependent care benefits. H&r block 1040x The EIC. H&r block 1040x The other person cannot take any of these benefits based on this qualifying child. H&r block 1040x In other words, you and the other person cannot agree to divide these tax benefits between you. H&r block 1040x The other person cannot take any of these tax benefits unless he or she has a different qualifying child. H&r block 1040x The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. H&r block 1040x However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. H&r block 1040x Tiebreaker rules. H&r block 1040x   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. H&r block 1040x If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x See Example 8 . H&r block 1040x   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. H&r block 1040x See Examples 1 through 13 . H&r block 1040x   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. H&r block 1040x If the other person cannot claim the EIC. H&r block 1040x   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. H&r block 1040x See Examples 6 and 7 . H&r block 1040x 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. H&r block 1040x Examples. H&r block 1040x The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. H&r block 1040x Example 1. H&r block 1040x You and your 2-year-old son Jimmy lived with your mother all year. H&r block 1040x You are 25 years old, unmarried, and your AGI is $9,000. H&r block 1040x Your only income was $9,000 from a part-time job. H&r block 1040x Your mother's only income was $20,000 from her job, and her AGI is $20,000. H&r block 1040x Jimmy's father did not live with you or Jimmy. H&r block 1040x The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. H&r block 1040x 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. H&r block 1040x However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). H&r block 1040x He is not a qualifying child of anyone else, including his father. H&r block 1040x 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). H&r block 1040x Example 2. H&r block 1040x The facts are the same as in Example 1 except your AGI is $25,000. H&r block 1040x Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. H&r block 1040x Only you can claim him. H&r block 1040x Example 3. H&r block 1040x The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x Example 4. H&r block 1040x 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. H&r block 1040x Only one of you can claim each child. H&r block 1040x However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. H&r block 1040x For example, if you claim one child, your mother can claim the other two. H&r block 1040x Example 5. H&r block 1040x The facts are the same as in Example 1 except that you are only 18 years old. H&r block 1040x This means you are a qualifying child of your mother. H&r block 1040x Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. H&r block 1040x Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. H&r block 1040x 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. H&r block 1040x Example 6. H&r block 1040x The facts are the same as in Example 1 except that your mother earned $50,000 from her job. H&r block 1040x Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. H&r block 1040x Example 7. H&r block 1040x The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. H&r block 1040x Your earned income is too high for you to claim the EIC. H&r block 1040x But your mother cannot claim the EIC either, because her AGI is not higher than yours. H&r block 1040x Example 8. H&r block 1040x The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x In other words, each parent's AGI can be treated as $15,000. H&r block 1040x Example 9. H&r block 1040x You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. H&r block 1040x In August and September, Joey lived with you. H&r block 1040x For the rest of the year, Joey lived with your husband, who is Joey's father. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x You and your husband will file separate returns. H&r block 1040x Your husband agrees to let you treat Joey as a qualifying child. H&r block 1040x 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. H&r block 1040x However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. H&r block 1040x See Rule 3 . H&r block 1040x Example 10. H&r block 1040x The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. H&r block 1040x In this case, only your husband will be allowed to treat Joey as a qualifying child. H&r block 1040x This is because, during 2013, the boy lived with him longer than with you. H&r block 1040x You cannot claim the EIC (either with or without a qualifying child). H&r block 1040x 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. H&r block 1040x See Rule 3 . H&r block 1040x Example 11. H&r block 1040x You, your 5-year-old son and your son's father lived together all year. H&r block 1040x You and your son's father are not married. H&r block 1040x 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. H&r block 1040x Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. H&r block 1040x Neither of you had any other income. H&r block 1040x Your son's father agrees to let you treat the child as a qualifying child. H&r block 1040x 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. H&r block 1040x Example 12. H&r block 1040x 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. H&r block 1040x In this case, only your son's father will be allowed to treat your son as a qualifying child. H&r block 1040x This is because his AGI, $14,000, is more than your AGI, $12,000. H&r block 1040x You cannot claim the EIC (either with or without a qualifying child). H&r block 1040x Example 13. H&r block 1040x You and your 7-year-old niece, your sister's child, lived with your mother all year. H&r block 1040x You are 25 years old, and your AGI is $9,300. H&r block 1040x Your only income was from a part-time job. H&r block 1040x Your mother's AGI is $15,000. H&r block 1040x Her only income was from her job. H&r block 1040x Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. H&r block 1040x 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. H&r block 1040x However, only your mother can treat her as a qualifying child. H&r block 1040x This is because your mother's AGI, $15,000, is more than your AGI, $9,300. H&r block 1040x Special rule for divorced or separated parents (or parents who live apart). H&r block 1040x   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. H&r block 1040x The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. H&r block 1040x The child received over half of his or her support for the year from the parents. H&r block 1040x The child is in the custody of one or both parents for more than half of 2013. H&r block 1040x Either of the following statements is true. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x  For details, see chapter 3. H&r block 1040x Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. H&r block 1040x Applying Rule 9 to divorced or separated parents (or parents who live apart). H&r block 1040x   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. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x Example 1. H&r block 1040x You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. H&r block 1040x Your AGI is $10,000. H&r block 1040x Your mother’s AGI is $25,000. H&r block 1040x Your son's father did not live with you or your son. H&r block 1040x Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. H&r block 1040x 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. H&r block 1040x You and your mother did not have any child care expenses or dependent care benefits. H&r block 1040x 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. H&r block 1040x Example 2. H&r block 1040x The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. H&r block 1040x Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. H&r block 1040x Example 3. H&r block 1040x 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. H&r block 1040x Your mother also claims him as a qualifying child for head of household filing status. H&r block 1040x You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. H&r block 1040x The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. H&r block 1040x Rule 10. H&r block 1040x You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. H&r block 1040x ) if all of the following statements are true. H&r block 1040x You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. H&r block 1040x Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). H&r block 1040x 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. H&r block 1040x You lived with that person in the United States for more than half of the year. H&r block 1040x 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). H&r block 1040x For more details about the tests to be a qualifying child, see Rule 8 . H&r block 1040x If you are a qualifying child of another taxpayer, you cannot claim the EIC. H&r block 1040x 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. H&r block 1040x Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). H&r block 1040x Example. H&r block 1040x You and your daughter lived with your mother all year. H&r block 1040x You are 22 years old, unmarried, and attended a trade school full time. H&r block 1040x You had a part-time job and earned $5,700. H&r block 1040x You had no other income. H&r block 1040x Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. H&r block 1040x She can claim the EIC if she meets all the other requirements. H&r block 1040x Because you are your mother's qualifying child, you cannot claim the EIC. H&r block 1040x This is so even if your mother cannot or does not claim the EIC. H&r block 1040x Child of person not required to file a return. H&r block 1040x   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. H&r block 1040x Example. H&r block 1040x 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. H&r block 1040x As a result, you are not your mother's qualifying child. H&r block 1040x You can claim the EIC if you meet all the other requirements to do so. H&r block 1040x   See Rule 10 in Publication 596 for additional examples. H&r block 1040x Part C. H&r block 1040x Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . H&r block 1040x  Part C discusses Rules 11 through 14. H&r block 1040x You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. H&r block 1040x If you have a qualifying child, the rules in this part do not apply to you. H&r block 1040x You can claim the credit only if you meet all the rules in Parts A, B, and D. H&r block 1040x See Rule 8 to find out if you have a qualifying child. H&r block 1040x Rule 11. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x It does not matter which spouse meets the age test, as long as one of the spouses does. H&r block 1040x You meet the age test if you were born after December 31, 1948, and before January 2, 1989. H&r block 1040x 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. H&r block 1040x If neither you nor your spouse meets the age test, you cannot claim the EIC. H&r block 1040x Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H&r block 1040x Death of spouse. H&r block 1040x   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. H&r block 1040x Example 1. H&r block 1040x You are age 28 and unmarried. H&r block 1040x You meet the age test. H&r block 1040x Example 2—spouse meets age test. H&r block 1040x You are married and filing a joint return. H&r block 1040x You are age 23 and your spouse is age 27. H&r block 1040x You meet the age test because your spouse is at least age 25 but under age 65. H&r block 1040x Example 3—spouse dies in 2013. H&r block 1040x You are married and filing a joint return with your spouse who died in August 2013. H&r block 1040x You are age 67. H&r block 1040x Your spouse would have become age 65 in November 2013. H&r block 1040x Because your spouse was under age 65 when she died, you meet the age test. H&r block 1040x Rule 12. H&r block 1040x 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. H&r block 1040x 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. H&r block 1040x If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. H&r block 1040x If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. H&r block 1040x Example 1. H&r block 1040x In 2013, you were age 25, single, and living at home with your parents. H&r block 1040x You worked and were not a student. H&r block 1040x You earned $7,500. H&r block 1040x Your parents cannot claim you as a dependent. H&r block 1040x 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. H&r block 1040x You meet this rule. H&r block 1040x You can claim the EIC if you meet all the other requirements. H&r block 1040x Example 2. H&r block 1040x The facts are the same as in Example 1 , except that you earned $2,000. H&r block 1040x Your parents can claim you as a dependent but decide not to. H&r block 1040x You do not meet this rule. H&r block 1040x You cannot claim the credit because your parents could have claimed you as a dependent. H&r block 1040x Joint returns. H&r block 1040x   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. H&r block 1040x   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. H&r block 1040x But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. H&r block 1040x Example 1. H&r block 1040x You are 26 years old. H&r block 1040x You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. H&r block 1040x Neither you nor your wife is required to file a tax return. H&r block 1040x You do not have a child. H&r block 1040x Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. H&r block 1040x Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. H&r block 1040x They can claim exemptions for you and your wife if all the other tests to do so are met. H&r block 1040x Example 2. H&r block 1040x The facts are the same as in Example 1 except no taxes were taken out of your pay. H&r block 1040x 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. H&r block 1040x Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. H&r block 1040x Your parents cannot claim an exemption for either you or your wife. H&r block 1040x Rule 13. H&r block 1040x You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. H&r block 1040x ) if all of the following statements are true. H&r block 1040x You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. H&r block 1040x Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). H&r block 1040x You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. H&r block 1040x You lived with that person in the United States for more than half of the year. H&r block 1040x 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). H&r block 1040x For more details about the tests to be a qualifying child, see Rule 8 . H&r block 1040x If you are a qualifying child of another taxpayer, you cannot claim the EIC. H&r block 1040x 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. H&r block 1040x Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H&r block 1040x Example. H&r block 1040x You lived with your mother all year. H&r block 1040x You are age 26, unmarried, and permanently and totally disabled. H&r block 1040x Your only income was from a community center where you went three days a week to answer telephones. H&r block 1040x You earned $5,000 for the year and provided more than half of your own support. H&r block 1040x Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. H&r block 1040x She can claim the EIC if she meets all the other requirements. H&r block 1040x Because you are a qualifying child of your mother, you cannot claim the EIC. H&r block 1040x This is so even if your mother cannot or does not claim the EIC. H&r block 1040x Joint returns. H&r block 1040x   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. H&r block 1040x   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. H&r block 1040x But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. H&r block 1040x Child of person not required to file a return. H&r block 1040x   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. H&r block 1040x Example. H&r block 1040x You lived all year with your father. H&r block 1040x You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. H&r block 1040x You have no other income, no children, and provided more than half of your own support. H&r block 1040x Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. H&r block 1040x As a result, you are not your father's qualifying child. H&r block 1040x You can claim the EIC if you meet all the other requirements to do so. H&r block 1040x   See Rule 13 in Publication 596 for additional examples. H&r block 1040x Rule 14. H&r block 1040x 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. H&r block 1040x If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H&r block 1040x United States. H&r block 1040x   This means the 50 states and the District of Columbia. H&r block 1040x It does not include Puerto Rico or U. H&r block 1040x S. H&r block 1040x possessions such as Guam. H&r block 1040x Homeless shelter. H&r block 1040x   Your home can be any location where you regularly live. H&r block 1040x You do not need a traditional home. H&r block 1040x If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. H&r block 1040x Military personnel stationed outside the United States. H&r block 1040x   U. H&r block 1040x S. H&r block 1040x military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. H&r block 1040x Part D. H&r block 1040x Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. H&r block 1040x Part D discusses Rule 15 . H&r block 1040x You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. H&r block 1040x This part of the chapter also explains how to figure the amount of your credit. H&r block 1040x You have two choices. H&r block 1040x Have the IRS figure the EIC for you. H&r block 1040x If you want to do this, see IRS Will Figure the EIC for You . H&r block 1040x Figure the EIC yourself. H&r block 1040x If you want to do this, see How To Figure the EIC Yourself . H&r block 1040x Rule 15. H&r block 1040x 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. H&r block 1040x Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. H&r block 1040x Employee pay is earned income only if it is taxable. H&r block 1040x Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. H&r block 1040x But there is an exception for nontaxable combat pay, which you can choose to include in earned income. H&r block 1040x Earned income is explained in detail in Rule 7 . H&r block 1040x Figuring earned income. H&r block 1040x   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. H&r block 1040x   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. H&r block 1040x   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). H&r block 1040x You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. H&r block 1040x Scholarship or fellowship grants not reported on a Form W-2. H&r block 1040x   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. H&r block 1040x Inmate's income. H&r block 1040x   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. H&r block 1040x This includes amounts received for work performed while in a work release program or while in a halfway house. H&r block 1040x 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). H&r block 1040x Pension or annuity from deferred compensation plans. H&r block 1040x   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. H&r block 1040x 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). H&r block 1040x This amount may be reported in box 11 of your Form W-2. H&r block 1040x If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. H&r block 1040x Clergy. H&r block 1040x   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. H&r block 1040x Put “Clergy” on the dotted line next to line 64a (Form 1040). H&r block 1040x Church employees. H&r block 1040x    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. H&r block 1040x If you received wages as a