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How Do I File A 2011 Tax Return

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How Do I File A 2011 Tax Return

How do i file a 2011 tax return 21. How do i file a 2011 tax return   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. How do i file a 2011 tax return How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. How do i file a 2011 tax return  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. How do i file a 2011 tax return 5% if either you or your spouse is age 65 or older). How do i file a 2011 tax return Standard mileage rate. How do i file a 2011 tax return  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. How do i file a 2011 tax return See Transportation under What Medical Expenses Are Includible. How do i file a 2011 tax return Introduction This chapter will help you determine the following. How do i file a 2011 tax return What medical expenses are. How do i file a 2011 tax return What expenses you can include this year. How do i file a 2011 tax return How much of the expenses you can deduct. How do i file a 2011 tax return Whose medical expenses you can include. How do i file a 2011 tax return What medical expenses are includible. How do i file a 2011 tax return How to treat reimbursements. How do i file a 2011 tax return How to report the deduction on your tax return. How do i file a 2011 tax return How to report impairment-related work expenses. How do i file a 2011 tax return How to report health insurance costs if you are self-employed. How do i file a 2011 tax return Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. How do i file a 2011 tax return These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. How do i file a 2011 tax return They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. How do i file a 2011 tax return Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. How do i file a 2011 tax return They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. How do i file a 2011 tax return Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. How do i file a 2011 tax return Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. How do i file a 2011 tax return What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. How do i file a 2011 tax return If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. How do i file a 2011 tax return If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. How do i file a 2011 tax return If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. How do i file a 2011 tax return Separate returns. How do i file a 2011 tax return   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. How do i file a 2011 tax return Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. How do i file a 2011 tax return Community property states. How do i file a 2011 tax return   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. How do i file a 2011 tax return Each of you should include half the expenses. How do i file a 2011 tax return If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. How do i file a 2011 tax return If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. How do i file a 2011 tax return How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. How do i file a 2011 tax return 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). How do i file a 2011 tax return Example. How do i file a 2011 tax return You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. How do i file a 2011 tax return You paid medical expenses of $2,500. How do i file a 2011 tax return You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. How do i file a 2011 tax return Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. How do i file a 2011 tax return There are different rules for decedents and for individuals who are the subject of multiple support agreements. How do i file a 2011 tax return See Support claimed under a multiple support agreement , later. How do i file a 2011 tax return Yourself You can include medical expenses you paid for yourself. How do i file a 2011 tax return Spouse You can include medical expenses you paid for your spouse. How do i file a 2011 tax return To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. How do i file a 2011 tax return Example 1. How do i file a 2011 tax return Mary received medical treatment before she married Bill. How do i file a 2011 tax return Bill paid for the treatment after they married. How do i file a 2011 tax return Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. How do i file a 2011 tax return If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. How do i file a 2011 tax return Mary would include the amounts she paid during the year in her separate return. How do i file a 2011 tax return If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. How do i file a 2011 tax return Example 2. How do i file a 2011 tax return This year, John paid medical expenses for his wife Louise, who died last year. How do i file a 2011 tax return John married Belle this year and they file a joint return. How do i file a 2011 tax return Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. How do i file a 2011 tax return Dependent You can include medical expenses you paid for your dependent. How do i file a 2011 tax return For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. How do i file a 2011 tax return A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. How do i file a 2011 tax return The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. How do i file a 2011 tax return S. How do i file a 2011 tax return citizen or national, or a resident of the United States, Canada, or Mexico. How do i file a 2011 tax return If your qualifying child was adopted, see Exception for adopted child , next. How do i file a 2011 tax return You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How do i file a 2011 tax return Exception for adopted child. How do i file a 2011 tax return   If you are a U. How do i file a 2011 tax return S. How do i file a 2011 tax return citizen or U. How do i file a 2011 tax return S. How do i file a 2011 tax return national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. How do i file a 2011 tax return S. How do i file a 2011 tax return citizen or national or a resident of the United States, Canada, or Mexico. How do i file a 2011 tax return Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: 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 full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. How do i file a 2011 tax return Adopted child. How do i file a 2011 tax return   A legally adopted child is treated as your own child. How do i file a 2011 tax return This includes a child lawfully placed with you for legal adoption. How do i file a 2011 tax return   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. How do i file a 2011 tax return   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. How do i file a 2011 tax return   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. How do i file a 2011 tax return    You may be able to take an adoption credit for other expenses related to an adoption. How do i file a 2011 tax return See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. How do i file a 2011 tax return Child of divorced or separated parents. How do i file a 2011 tax return   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. How do i file a 2011 tax return Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. How do i file a 2011 tax return This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). How do i file a 2011 tax return Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. How do i file a 2011 tax return But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. How do i file a 2011 tax return Support claimed under a multiple support agreement. How do i file a 2011 tax return   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. How do i file a 2011 tax return A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. How do i file a 2011 tax return   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. How do i file a 2011 tax return However, you can include the entire unreimbursed amount you paid for medical expenses. How do i file a 2011 tax return Example. How do i file a 2011 tax return You and your three brothers each provide one-fourth of your mother's total support. How do i file a 2011 tax return Under a multiple support agreement, you treat your mother as your dependent. How do i file a 2011 tax return You paid all of her medical expenses. How do i file a 2011 tax return Your brothers reimbursed you for three-fourths of these expenses. How do i file a 2011 tax return In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. How do i file a 2011 tax return Your brothers cannot include any part of the expenses. How do i file a 2011 tax return However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. How do i file a 2011 tax return Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. How do i file a 2011 tax return This includes expenses for the decedent's spouse and dependents as well as for the decedent. How do i file a 2011 tax return The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. How do i file a 2011 tax return The expenses must be paid within the 1-year period beginning with the day after the date of death. How do i file a 2011 tax return If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. How do i file a 2011 tax return Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. How do i file a 2011 tax return Amended returns and claims for refund are discussed in chapter 1. How do i file a 2011 tax return What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. How do i file a 2011 tax return The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. How do i file a 2011 tax return What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). How do i file a 2011 tax return This table does not include all possible medical expenses. How do i file a 2011 tax return To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. How do i file a 2011 tax return Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. How do i file a 2011 tax return Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). How do i file a 2011 tax return See Qualified Long-Term Care Insurance Contracts in Publication 502. How do i file a 2011 tax return If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. How do i file a 2011 tax return The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. How do i file a 2011 tax return Note. How do i file a 2011 tax return When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. How do i file a 2011 tax return Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. How do i file a 2011 tax return Employer-sponsored health insurance plan. How do i file a 2011 tax return   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. How do i file a 2011 tax return Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. How do i file a 2011 tax return Example. How do i file a 2011 tax return You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. How do i file a 2011 tax return Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. How do i file a 2011 tax return Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. How do i file a 2011 tax return Long-term care services. How do i file a 2011 tax return   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. How do i file a 2011 tax return This amount will be reported as wages in box 1 of your Form W-2. How do i file a 2011 tax return Health reimbursement arrangement (HRA). How do i file a 2011 tax return   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. How do i file a 2011 tax return This is because an HRA is funded solely by the employer. How do i file a 2011 tax return Retired public safety officers. How do i file a 2011 tax return   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. How do i file a 2011 tax return This applies only to distributions that would otherwise be included in income. How do i file a 2011 tax return Medicare A. How do i file a 2011 tax return   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. How do i file a 2011 tax return The payroll tax paid for Medicare A is not a medical expense. How do i file a 2011 tax return   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. How do i file a 2011 tax return In this situation you can include the premiums you paid for Medicare A as a medical expense. How do i file a 2011 tax return Medicare B. How do i file a 2011 tax return   Medicare B is supplemental medical insurance. How do i file a 2011 tax return Premiums you pay for Medicare B are a medical expense. How do i file a 2011 tax return Check the information you received from the Social Security Administration to find out your premium. How do i file a 2011 tax return Medicare D. How do i file a 2011 tax return    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. How do i file a 2011 tax return You can include as a medical expense premiums you pay for Medicare D. How do i file a 2011 tax return Prepaid insurance premiums. How do i file a 2011 tax return   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). How do i file a 2011 tax return Unused sick leave used to pay premiums. How do i file a 2011 tax return   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. How do i file a 2011 tax return You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. How do i file a 2011 tax return You can include this cost of continuing participation in the health plan as a medical expense. How do i file a 2011 tax return   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. How do i file a 2011 tax return You cannot include this cost of continuing participation in that health plan as a medical expense. How do i file a 2011 tax return Table 21-1. How do i file a 2011 tax return Medical and Dental Expenses Checklist. How do i file a 2011 tax return See Publication 502 for more information about these and other expenses. How do i file a 2011 tax return You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. How do i file a 2011 tax return ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. How do i file a 2011 tax return ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. How do i file a 2011 tax return Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. How do i file a 2011 tax return , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. How do i file a 2011 tax return Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. How do i file a 2011 tax return See Nursing home , later. How do i file a 2011 tax return You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. How do i file a 2011 tax return You can include the cost of such lodging while away from home if all of the following requirements are met. How do i file a 2011 tax return The lodging is primarily for and essential to medical care. How do i file a 2011 tax return The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. How do i file a 2011 tax return The lodging is not lavish or extravagant under the circumstances. How do i file a 2011 tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. How do i file a 2011 tax return The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. How do i file a 2011 tax return You can include lodging for a person traveling with the person receiving the medical care. How do i file a 2011 tax return For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. How do i file a 2011 tax return Meals are not included. How do i file a 2011 tax return Nursing home. How do i file a 2011 tax return   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. How do i file a 2011 tax return This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. How do i file a 2011 tax return   Do not include the cost of meals and lodging if the reason for being in the home is personal. How do i file a 2011 tax return You can, however, include in medical expenses the part of the cost that is for medical or nursing care. How do i file a 2011 tax return Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. How do i file a 2011 tax return You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. How do i file a 2011 tax return Car expenses. How do i file a 2011 tax return   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. How do i file a 2011 tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. How do i file a 2011 tax return   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. How do i file a 2011 tax return    You can also include parking fees and tolls. How do i file a 2011 tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. How do i file a 2011 tax return Example. How do i file a 2011 tax return In 2013, Bill Jones drove 2,800 miles for medical reasons. How do i file a 2011 tax return He spent $500 for gas, $30 for oil, and $100 for tolls and parking. How do i file a 2011 tax return He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. How do i file a 2011 tax return He figures the actual expenses first. How do i file a 2011 tax return He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. How do i file a 2011 tax return He then figures the standard mileage amount. How do i file a 2011 tax return He multiplies 2,800 miles by 24 cents a mile for a total of $672. How do i file a 2011 tax return He then adds the $100 tolls and parking for a total of $772. How do i file a 2011 tax return Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. How do i file a 2011 tax return Transportation expenses you cannot include. How do i file a 2011 tax return   You cannot include in medical expenses the cost of transportation in the following situations. How do i file a 2011 tax return Going to and from work, even if your condition requires an unusual means of transportation. How do i file a 2011 tax return Travel for purely personal reasons to another city for an operation or other medical care. How do i file a 2011 tax return Travel that is merely for the general improvement of one's health. How do i file a 2011 tax return The costs of operating a specially equipped car for other than medical reasons. How do i file a 2011 tax return Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. How do i file a 2011 tax return (See chapter 32 and Publication 503, Child and Dependent Care Expenses. How do i file a 2011 tax return ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. How do i file a 2011 tax return How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. How do i file a 2011 tax return Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. How do i file a 2011 tax return This includes payments from Medicare. How do i file a 2011 tax return Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. How do i file a 2011 tax return Example. How do i file a 2011 tax return You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. How do i file a 2011 tax return The insurance you receive for the hospital and doctors' bills is more than their charges. How do i file a 2011 tax return In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. How do i file a 2011 tax return Health reimbursement arrangement (HRA). How do i file a 2011 tax return   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. How do i file a 2011 tax return An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. How do i file a 2011 tax return Other reimbursements. How do i file a 2011 tax return   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. How do i file a 2011 tax return ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. How do i file a 2011 tax return   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. How do i file a 2011 tax return See How Do You Figure and Report the Deduction on Your Tax Return , later. How do i file a 2011 tax return   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. How do i file a 2011 tax return You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. How do i file a 2011 tax return Excess reimbursement. How do i file a 2011 tax return   If you are reimbursed more than your medical expenses, you may have to include the excess in income. How do i file a 2011 tax return You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. How do i file a 2011 tax return Premiums paid by you. How do i file a 2011 tax return   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. How do i file a 2011 tax return Generally, you do not include the excess reimbursement in your gross income. How do i file a 2011 tax return Premiums paid by you and your employer. How do i file a 2011 tax return   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. How do i file a 2011 tax return   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. How do i file a 2011 tax return Reimbursement in a later year. How do i file a 2011 tax return   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. How do i file a 2011 tax return   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. How do i file a 2011 tax return For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. How do i file a 2011 tax return Figure 21-A. How do i file a 2011 tax return Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. How do i file a 2011 tax return Figure 21-A. How do i file a 2011 tax return Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. How do i file a 2011 tax return   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. How do i file a 2011 tax return 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. How do i file a 2011 tax return However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. How do i file a 2011 tax return Example. How do i file a 2011 tax return For 2013, you were unmarried and under age 65 and you had medical expenses of $500. How do i file a 2011 tax return You cannot deduct the $500 because it is less than 10% of your AGI. How do i file a 2011 tax return If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. How do i file a 2011 tax return Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. How do i file a 2011 tax return If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. How do i file a 2011 tax return See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. How do i file a 2011 tax return Future medical expenses. How do i file a 2011 tax return   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. How do i file a 2011 tax return If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. How do i file a 2011 tax return How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. How do i file a 2011 tax return What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). How do i file a 2011 tax return You cannot claim medical expenses on Form 1040A or Form 1040EZ. How do i file a 2011 tax return If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. How do i file a 2011 tax return Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). How do i file a 2011 tax return This should be your expenses that were not reimbursed by insurance or any other sources. How do i file a 2011 tax return Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. How do i file a 2011 tax return 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. How do i file a 2011 tax return Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. How do i file a 2011 tax return If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. How do i file a 2011 tax return You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. How do i file a 2011 tax return Impairment-related expenses defined. How do i file a 2011 tax return   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. How do i file a 2011 tax return Where to report. How do i file a 2011 tax return   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. How do i file a 2011 tax return   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. How do i file a 2011 tax return Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. How do i file a 2011 tax return Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). How do i file a 2011 tax return Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. How do i file a 2011 tax return Example. How do i file a 2011 tax return You are blind. How do i file a 2011 tax return You must use a reader to do your work. How do i file a 2011 tax return You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. How do i file a 2011 tax return The reader's services are only for your work. How do i file a 2011 tax return You can deduct your expenses for the reader as business expenses. How do i file a 2011 tax return Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. How do i file a 2011 tax return For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. How do i file a 2011 tax return The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. How do i file a 2011 tax return You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. How do i file a 2011 tax return You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. How do i file a 2011 tax return If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. How do i file a 2011 tax return But if any of the following applies, do not use that worksheet. How do i file a 2011 tax return You had more than one source of income subject to self-employment tax. How do i file a 2011 tax return You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How do i file a 2011 tax return You are using amounts paid for qualified long-term care insurance to figure the deduction. How do i file a 2011 tax return If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. How do i file a 2011 tax return Note. How do i file a 2011 tax return When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. How do i file a 2011 tax return If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. How do i file a 2011 tax return Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. How do i file a 2011 tax return Where to report. How do i file a 2011 tax return    You take this deduction on Form 1040. How do i file a 2011 tax return If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. How do i file a 2011 tax return 5% if either you or your spouse was age 65 or older). How do i file a 2011 tax return See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. How do i file a 2011 tax return Prev  Up  Next   Home   More Online Publications
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How do i file a 2011 tax return 36. How do i file a 2011 tax return   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. How do i file a 2011 tax return Rules for EveryoneRule 1. How do i file a 2011 tax return Your AGI Must Be Less Than: Rule 2. How do i file a 2011 tax return You Must Have a Valid Social Security Number (SSN) Rule 3. How do i file a 2011 tax return Your Filing Status Cannot Be Married Filing Separately Rule 4. How do i file a 2011 tax return You Must Be a U. How do i file a 2011 tax return S. How do i file a 2011 tax return Citizen or Resident Alien All Year Rule 5. How do i file a 2011 tax return You Cannot File Form 2555 or Form 2555-EZ Rule 6. How do i file a 2011 tax return Your Investment Income Must Be $3,300 or Less Rule 7. How do i file a 2011 tax return You Must Have Earned Income Part B. How do i file a 2011 tax return Rules If You Have a Qualifying ChildRule 8. How do i file a 2011 tax return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. How do i file a 2011 tax return Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. How do i file a 2011 tax return You Cannot Be a Qualifying Child of Another Taxpayer Part C. How do i file a 2011 tax return Rules If You Do Not Have a Qualifying ChildRule 11. How do i file a 2011 tax return You Must Be at Least Age 25 but Under Age 65 Rule 12. How do i file a 2011 tax return You Cannot Be the Dependent of Another Person Rule 13. How do i file a 2011 tax return You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. How do i file a 2011 tax return You Must Have Lived in the United States More Than Half of the Year Part D. How do i file a 2011 tax return Figuring and Claiming the EICRule 15. How do i file a 2011 tax return Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. How do i file a 2011 tax return John and Janet Smith (Form 1040A) Example 2. How do i file a 2011 tax return Kelly Green (Form 1040EZ) What's New Earned income amount is more. How do i file a 2011 tax return  The maximum amount of income you can earn and still get the credit has increased. How do i file a 2011 tax return You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). How do i file a 2011 tax return Your adjusted gross income also must be less than the amount in the above list that applies to you. How do i file a 2011 tax return For details, see Rules 1 and 15. How do i file a 2011 tax return Investment income amount is more. How do i file a 2011 tax return  The maximum amount of investment income you can have and still get the credit has increased to $3,300. How do i file a 2011 tax return See Rule 6. How do i file a 2011 tax return Reminders Increased EIC on certain joint returns. How do i file a 2011 tax return  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. How do i file a 2011 tax return As a result, the EIC table has different columns for married persons filing jointly than for everyone else. How do i file a 2011 tax return When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. How do i file a 2011 tax return Online help. How do i file a 2011 tax return  You can use the EITC Assistant at www. How do i file a 2011 tax return irs. How do i file a 2011 tax return gov/eitc to find out if you are eligible for the credit. How do i file a 2011 tax return The EITC Assistant is available in English and Spanish. How do i file a 2011 tax return EIC questioned by IRS. How do i file a 2011 tax return  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. How do i file a 2011 tax return We will tell you what documents to send us. How do i file a 2011 tax return These may include: birth certificates, school records, medical records, etc. How do i file a 2011 tax return The process of establishing your eligibility will delay your refund. How do i file a 2011 tax return Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. How do i file a 2011 tax return A tax credit usually means more money in your pocket. How do i file a 2011 tax return It reduces the amount of tax you owe. How do i file a 2011 tax return The EIC may also give you a refund. How do i file a 2011 tax return How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. How do i file a 2011 tax return When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. How do i file a 2011 tax return Or, if you prefer, you can let the IRS figure the credit for you. How do i file a 2011 tax return How will this chapter help you?   This chapter will explain the following. How do i file a 2011 tax return The rules you must meet to qualify for the EIC. How do i file a 2011 tax return How to figure the EIC. How do i file a 2011 tax return Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . How do i file a 2011 tax return Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . How do i file a 2011 tax return There is one final rule you must meet in Part D, Figuring and Claiming the EIC . How do i file a 2011 tax return You qualify for the credit if you meet all the rules in each part that applies to you. How do i file a 2011 tax return If you have a qualifying child, the rules in Parts A, B, and D apply to you. How do i file a 2011 tax return If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. How do i file a 2011 tax return Table 36-1, Earned Income Credit in a Nutshell. How do i file a 2011 tax return   Use Table 36–1 as a guide to Parts A, B, C, and D. How do i file a 2011 tax return The table is a summary of all the rules in each part. How do i file a 2011 tax return Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. How do i file a 2011 tax return If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. How do i file a 2011 tax return You must also qualify to claim the EIC by meeting all the rules described in this chapter. How do i file a 2011 tax return However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. How do i file a 2011 tax return For example, if your arithmetic is incorrect, the IRS can correct it. How do i file a 2011 tax return If you do not provide a correct social security number, the IRS can deny the EIC. How do i file a 2011 tax return These kinds of errors are called math or clerical errors. How do i file a 2011 tax return If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. How do i file a 2011 tax return If your error was due to fraud, then you cannot claim the EIC for the next 10 years. How do i file a 2011 tax return More information. How do i file a 2011 tax return   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. How do i file a 2011 tax return Part A. How do i file a 2011 tax return Rules for Everyone This part of the chapter discusses Rules 1 through 7. How do i file a 2011 tax return You must meet all seven rules to qualify for the earned income credit. How do i file a 2011 tax return If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. How do i file a 2011 tax return If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. How do i file a 2011 tax return Rule 1. How do i file a 2011 tax return Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How do i file a 2011 tax return Adjusted gross income (AGI). How do i file a 2011 tax return   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). How do i file a 2011 tax return If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. How do i file a 2011 tax return Example. How do i file a 2011 tax return Your AGI is $38,550, you are single, and you have one qualifying child. How do i file a 2011 tax return You cannot claim the EIC because your AGI is not less than $37,870. How do i file a 2011 tax return However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. How do i file a 2011 tax return Community property. How do i file a 2011 tax return   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. How do i file a 2011 tax return This is different from the community property rules that apply under Rule 7 . How do i file a 2011 tax return Rule 2. How do i file a 2011 tax return You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). How do i file a 2011 tax return Any qualifying child listed on Schedule EIC also must have a valid SSN. How do i file a 2011 tax return (See Rule 8 if you have a qualifying child. How do i file a 2011 tax return ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. How do i file a 2011 tax return An example of a federally funded benefit is Medicaid. How do i file a 2011 tax return If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. How do i file a 2011 tax return S. How do i file a 2011 tax return citizen or permanent resident, ask the SSA for a new social security card without the legend. How do i file a 2011 tax return U. How do i file a 2011 tax return S. How do i file a 2011 tax return citizen. How do i file a 2011 tax return   If you were a U. How do i file a 2011 tax return S. How do i file a 2011 tax return citizen when you received your SSN, you have a valid SSN. How do i file a 2011 tax return Valid for work only with INS or DHS authorization. How do i file a 2011 tax return   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. How do i file a 2011 tax return SSN missing or incorrect. How do i file a 2011 tax return   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. How do i file a 2011 tax return Other taxpayer identification number. How do i file a 2011 tax return   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). How do i file a 2011 tax return ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. How do i file a 2011 tax return No SSN. How do i file a 2011 tax return   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do i file a 2011 tax return You cannot claim the EIC. How do i file a 2011 tax return Getting an SSN. How do i file a 2011 tax return   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. How do i file a 2011 tax return You can get Form SS-5 online at www. How do i file a 2011 tax return socialsecurity. How do i file a 2011 tax return gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. How do i file a 2011 tax return Filing deadline approaching and still no SSN. How do i file a 2011 tax return   If the filing deadline is approaching and you still do not have an SSN, you have two choices. How do i file a 2011 tax return Request an automatic 6-month extension of time to file your return. How do i file a 2011 tax return You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. How do i file a 2011 tax return S. How do i file a 2011 tax return Individual Income Tax Return. How do i file a 2011 tax return For more information, see chapter 1 . How do i file a 2011 tax return File the return on time without claiming the EIC. How do i file a 2011 tax return After receiving the SSN, file an amended return (Form 1040X, Amended U. How do i file a 2011 tax return S. How do i file a 2011 tax return Individual Income Tax Return) claiming the EIC. How do i file a 2011 tax return Attach a filled-in Schedule EIC if you have a qualifying child. How do i file a 2011 tax return Table 36-1. How do i file a 2011 tax return Earned Income Credit in a Nutshell First, you must meet all the rules in this column. How do i file a 2011 tax return Second, you must meet all the rules in one of these columns, whichever applies. How do i file a 2011 tax return Third, you must meet the rule in this column. How do i file a 2011 tax return Part A. How do i file a 2011 tax return  Rules for Everyone Part B. How do i file a 2011 tax return  Rules If You Have a Qualifying Child Part C. How do i file a 2011 tax return  Rules If You Do Not Have a Qualifying Child Part D. How do i file a 2011 tax return  Figuring and Claiming the EIC 1. How do i file a 2011 tax return Your adjusted gross income (AGI) must be less than: • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How do i file a 2011 tax return 2. How do i file a 2011 tax return You must have a valid social security number. How do i file a 2011 tax return  3. How do i file a 2011 tax return Your filing status cannot be “Married filing separately. How do i file a 2011 tax return ” 4. How do i file a 2011 tax return You must be a U. How do i file a 2011 tax return S. How do i file a 2011 tax return citizen or resident alien all year. How do i file a 2011 tax return  5. How do i file a 2011 tax return You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). How do i file a 2011 tax return  6. How do i file a 2011 tax return Your investment income must be $3,300 or less. How do i file a 2011 tax return  7. How do i file a 2011 tax return You must have earned income. How do i file a 2011 tax return 8. How do i file a 2011 tax return Your child must meet the relationship, age, residency, and joint return tests. How do i file a 2011 tax return  9. How do i file a 2011 tax return Your qualifying child cannot be used by more than one person to claim the EIC. How do i file a 2011 tax return  10. How do i file a 2011 tax return You cannot be a qualifying child of another person. How do i file a 2011 tax return 11. How do i file a 2011 tax return You must be at least age 25 but under age 65. How do i file a 2011 tax return  12. How do i file a 2011 tax return You cannot be the dependent of another person. How do i file a 2011 tax return  13. How do i file a 2011 tax return You cannot be a qualifying child of another person. How do i file a 2011 tax return  14. How do i file a 2011 tax return You must have lived in the United States more than half of the year. How do i file a 2011 tax return 15. How do i file a 2011 tax return Your earned income must be less than: • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How do i file a 2011 tax return Rule 3. How do i file a 2011 tax return Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. How do i file a 2011 tax return Your filing status cannot be “Married filing separately. How do i file a 2011 tax return ” Spouse did not live with you. How do i file a 2011 tax return   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. How do i file a 2011 tax return In that case, you may be able to claim the EIC. How do i file a 2011 tax return For detailed information about filing as head of household, see chapter 2 . How do i file a 2011 tax return Rule 4. How do i file a 2011 tax return You Must Be a U. How do i file a 2011 tax return S. How do i file a 2011 tax return Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. How do i file a 2011 tax return You can use that filing status only if one spouse is a U. How do i file a 2011 tax return S. How do i file a 2011 tax return citizen or resident alien and you choose to treat the nonresident spouse as a U. How do i file a 2011 tax return S. How do i file a 2011 tax return resident. How do i file a 2011 tax return If you make this choice, you and your spouse are taxed on your worldwide income. How do i file a 2011 tax return If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). How do i file a 2011 tax return If you need more information on making this choice, get Publication 519, U. How do i file a 2011 tax return S. How do i file a 2011 tax return Tax Guide for Aliens. How do i file a 2011 tax return Rule 5. How do i file a 2011 tax return You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How do i file a 2011 tax return You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. How do i file a 2011 tax return U. How do i file a 2011 tax return S. How do i file a 2011 tax return possessions are not foreign countries. How do i file a 2011 tax return See Publication 54, Tax Guide for U. How do i file a 2011 tax return S. How do i file a 2011 tax return Citizens and Resident Aliens Abroad, for more detailed information. How do i file a 2011 tax return Rule 6. How do i file a 2011 tax return Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. How do i file a 2011 tax return If your investment income is more than $3,300, you cannot claim the credit. How do i file a 2011 tax return For most people, investment income is the total of the following amounts. How do i file a 2011 tax return Taxable interest (line 8a of Form 1040 or 1040A). How do i file a 2011 tax return Tax-exempt interest (line 8b of Form 1040 or 1040A). How do i file a 2011 tax return Dividend income (line 9a of Form 1040 or 1040A). How do i file a 2011 tax return Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). How do i file a 2011 tax return If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. How do i file a 2011 tax return However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. How do i file a 2011 tax return Rule 7. How do i file a 2011 tax return You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. How do i file a 2011 tax return If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. How do i file a 2011 tax return If you are an employee, earned income includes all the taxable income you get from your employer. How do i file a 2011 tax return If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. How do i file a 2011 tax return Earned Income Earned income includes all of the following types of income. How do i file a 2011 tax return Wages, salaries, tips, and other taxable employee pay. How do i file a 2011 tax return Employee pay is earned income only if it is taxable. How do i file a 2011 tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How do i file a 2011 tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. How do i file a 2011 tax return Net earnings from self-employment. How do i file a 2011 tax return Gross income received as a statutory employee. How do i file a 2011 tax return Wages, salaries, and tips. How do i file a 2011 tax return   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. How do i file a 2011 tax return You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). How do i file a 2011 tax return Nontaxable combat pay election. How do i file a 2011 tax return   You can elect to include your nontaxable combat pay in earned income for the earned income credit. How do i file a 2011 tax return Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. How do i file a 2011 tax return Figure the credit with and without your nontaxable combat pay before making the election. How do i file a 2011 tax return   If you make the election, you must include in earned income all nontaxable combat pay you received. How do i file a 2011 tax return If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. How do i file a 2011 tax return In other words, if one of you makes the election, the other one can also make it but does not have to. How do i file a 2011 tax return   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. How do i file a 2011 tax return ” Self-employed persons and statutory employees. How do i file a 2011 tax return   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. How do i file a 2011 tax return Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. How do i file a 2011 tax return Each approved form exempts certain income from social security taxes. How do i file a 2011 tax return Each form is discussed here in terms of what is or is not earned income for the EIC. How do i file a 2011 tax return Form 4361. How do i file a 2011 tax return   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. How do i file a 2011 tax return This includes wages, salaries, tips, and other taxable employee compensation. How do i file a 2011 tax return A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. How do i file a 2011 tax return Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. How do i file a 2011 tax return Examples include fees for performing marriages and honoraria for delivering speeches. How do i file a 2011 tax return Form 4029. How do i file a 2011 tax return   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. How do i file a 2011 tax return However, amounts you received as a self-employed individual do not count as earned income. How do i file a 2011 tax return Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. How do i file a 2011 tax return Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. How do i file a 2011 tax return Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. How do i file a 2011 tax return You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. How do i file a 2011 tax return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. How do i file a 2011 tax return Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). How do i file a 2011 tax return Disability insurance payments. How do i file a 2011 tax return   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How do i file a 2011 tax return It does not matter whether you have reached minimum retirement age. How do i file a 2011 tax return If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. How do i file a 2011 tax return ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. How do i file a 2011 tax return Do not include any of these items in your earned income. How do i file a 2011 tax return Earnings while an inmate. How do i file a 2011 tax return   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. How do i file a 2011 tax return This includes amounts for work performed while in a work release program or while in a halfway house. How do i file a 2011 tax return Workfare payments. How do i file a 2011 tax return   Nontaxable workfare payments are not earned income for the EIC. How do i file a 2011 tax return These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if private sector employment is not available, or (2) community service program activities. How do i file a 2011 tax return Community property. How do i file a 2011 tax return   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. How do i file a 2011 tax return That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. How do i file a 2011 tax return Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. How do i file a 2011 tax return Nevada, Washington, and California domestic partners. How do i file a 2011 tax return   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. How do i file a 2011 tax return Your earned income for the EIC does not include any amount earned by your partner. How do i file a 2011 tax return Your earned income includes the entire amount you earned. How do i file a 2011 tax return For details, see Publication 555. How do i file a 2011 tax return Conservation Reserve Program (CRP) payments. How do i file a 2011 tax return   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. How do i file a 2011 tax return Nontaxable military pay. How do i file a 2011 tax return   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. How do i file a 2011 tax return Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). How do i file a 2011 tax return See Publication 3, Armed Forces' Tax Guide, for more information. How do i file a 2011 tax return    Combat pay. How do i file a 2011 tax return You can elect to include your nontaxable combat pay in earned income for the EIC. How do i file a 2011 tax return See Nontaxable combat pay election, earlier. How do i file a 2011 tax return Part B. How do i file a 2011 tax return Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. How do i file a 2011 tax return Part B discusses Rules 8 through 10. How do i file a 2011 tax return You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. How do i file a 2011 tax return You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. How do i file a 2011 tax return (You cannot file Form 1040EZ. How do i file a 2011 tax return ) You also must complete Schedule EIC and attach it to your return. How do i file a 2011 tax return If you meet all the rules in Part A and this part, read Part D to find out what to do next. How do i file a 2011 tax return If you do not meet Rule 8, you do not have a qualifying child. How do i file a 2011 tax return Read Part C to find out if you can get the earned income credit without a qualifying child. How do i file a 2011 tax return Rule 8. How do i file a 2011 tax return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. How do i file a 2011 tax return The four tests are: Relationship, Age, Residency, and Joint return. How do i file a 2011 tax return The four tests are illustrated in Figure 36–1. How do i file a 2011 tax return The paragraphs that follow contain more information about each test. How do i file a 2011 tax return Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). How do i file a 2011 tax return The following definitions clarify the relationship test. How do i file a 2011 tax return Adopted child. How do i file a 2011 tax return   An adopted child is always treated as your own child. How do i file a 2011 tax return The term “adopted child” includes a child who was lawfully placed with you for legal adoption. How do i file a 2011 tax return Foster child. How do i file a 2011 tax return   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. How do i file a 2011 tax return An authorized placement agency includes a state or local government agency. How do i file a 2011 tax return It also includes a tax-exempt organization licensed by a state. How do i file a 2011 tax return In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. How do i file a 2011 tax return Example. How do i file a 2011 tax return Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. How do i file a 2011 tax return Debbie is your foster child. How do i file a 2011 tax return Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during 2013, regardless of age. How do i file a 2011 tax return    The following examples and definitions clarify the age test. How do i file a 2011 tax return Example 1—child not under age 19. How do i file a 2011 tax return Your son turned 19 on December 10. How do i file a 2011 tax return Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. How do i file a 2011 tax return Example 2—child not younger than you or your spouse. How do i file a 2011 tax return Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. How do i file a 2011 tax return He is not disabled. How do i file a 2011 tax return Both you and your spouse are 21 years old and you file a joint return. How do i file a 2011 tax return Your brother is not your qualifying child because he is not younger than you or your spouse. How do i file a 2011 tax return Example 3—child younger than your spouse but not younger than you. How do i file a 2011 tax return The facts are the same as in Example 2 except that your spouse is 25 years old. How do i file a 2011 tax return Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. How do i file a 2011 tax return Student defined. How do i file a 2011 tax return   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. How do i file a 2011 tax return The 5 calendar months need not be consecutive. How do i file a 2011 tax return   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. How do i file a 2011 tax return School defined. How do i file a 2011 tax return   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. How do i file a 2011 tax return However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. How do i file a 2011 tax return Vocational high school students. How do i file a 2011 tax return   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. How do i file a 2011 tax return Permanently and totally disabled. How do i file a 2011 tax return   Your child is permanently and totally disabled if both of the following apply. How do i file a 2011 tax return He or she cannot engage in any substantial gainful activity because of a physical or mental condition. How do i file a 2011 tax return A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. How do i file a 2011 tax return Residency Test Your child must have lived with you in the United States for more than half of 2013. How do i file a 2011 tax return The following definitions clarify the residency test. How do i file a 2011 tax return United States. How do i file a 2011 tax return   This means the 50 states and the District of Columbia. How do i file a 2011 tax return It does not include Puerto Rico or U. How do i file a 2011 tax return S. How do i file a 2011 tax return possessions such as Guam. How do i file a 2011 tax return Homeless shelter. How do i file a 2011 tax return   Your home can be any location where you regularly live. How do i file a 2011 tax return You do not need a traditional home. How do i file a 2011 tax return For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. How do i file a 2011 tax return Military personnel stationed outside the United States. How do i file a 2011 tax return    U. How do i file a 2011 tax return S. How do i file a 2011 tax return military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. How do i file a 2011 tax return Figure 36-1. How do i file a 2011 tax return Tests for Qualifying Child Please click here for the text description of the image. How do i file a 2011 tax return Qualifying child Extended active duty. How do i file a 2011 tax return   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. How do i file a 2011 tax return Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. How do i file a 2011 tax return Birth or death of a child. How do i file a 2011 tax return   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. How do i file a 2011 tax return Temporary absences. How do i file a 2011 tax return   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. How do i file a 2011 tax return Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. How do i file a 2011 tax return Kidnapped child. How do i file a 2011 tax return    A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. How do i file a 2011 tax return The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. How do i file a 2011 tax return This treatment applies for all years until the child is returned. How do i file a 2011 tax return However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. How do i file a 2011 tax return   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. How do i file a 2011 tax return Joint Return Test To meet this test, the child cannot file a joint return for the year. How do i file a 2011 tax return Exception. How do i file a 2011 tax return   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. How do i file a 2011 tax return Example 1—child files joint return. How do i file a 2011 tax return You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. How do i file a 2011 tax return He earned $25,000 for the year. How do i file a 2011 tax return The couple files a joint return. How do i file a 2011 tax return Because your daughter and her husband filed a joint return, she is not your qualifying child. How do i file a 2011 tax return Example 2—child files joint return only to claim a refund of withheld tax. How do i file a 2011 tax return Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. How do i file a 2011 tax return They do not have a child. How do i file a 2011 tax return Neither is required to file a tax return. How do i file a 2011 tax return Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. How do i file a 2011 tax return The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. How do i file a 2011 tax return Example 3—child files joint return to claim American opportunity credit. How do i file a 2011 tax return The facts are the same as in Example 2 except no taxes were taken out of your son's pay. How do i file a 2011 tax return He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. How do i file a 2011 tax return Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. How do i file a 2011 tax return The exception to the joint return test does not apply, so your son is not your qualifying child. How do i file a 2011 tax return Married child. How do i file a 2011 tax return   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) , described later. How do i file a 2011 tax return Social security number. How do i file a 2011 tax return   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. How do i file a 2011 tax return You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. How do i file a 2011 tax return   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. How do i file a 2011 tax return For more information about SSNs, see Rule 2 . How do i file a 2011 tax return Rule 9. How do i file a 2011 tax return Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. How do i file a 2011 tax return However, only one of these persons can actually treat the child as a qualifying child. How do i file a 2011 tax return Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). How do i file a 2011 tax return The exemption for the child. How do i file a 2011 tax return The child tax credit. How do i file a 2011 tax return Head of household filing status. How do i file a 2011 tax return The credit for child and dependent care expenses. How do i file a 2011 tax return The exclusion for dependent care benefits. How do i file a 2011 tax return The EIC. How do i file a 2011 tax return The other person cannot take any of these benefits based on this qualifying child. How do i file a 2011 tax return In other words, you and the other person cannot agree to divide these tax benefits between you. How do i file a 2011 tax return The other person cannot take any of these tax benefits unless he or she has a different qualifying child. How do i file a 2011 tax return The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. How do i file a 2011 tax return However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. How do i file a 2011 tax return Tiebreaker rules. How do i file a 2011 tax return   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. How do i file a 2011 tax return If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. How do i file a 2011 tax return If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. How do i file a 2011 tax return If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. How do i file a 2011 tax return If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. How do i file a 2011 tax return If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. How do i file a 2011 tax return If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. How do i file a 2011 tax return If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. How do i file a 2011 tax return See Example 8 . How do i file a 2011 tax return   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. How do i file a 2011 tax return See Examples 1 through 13 . How do i file a 2011 tax return   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. How do i file a 2011 tax return If the other person cannot claim the EIC. How do i file a 2011 tax return   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. How do i file a 2011 tax return See Examples 6 and 7 . How do i file a 2011 tax return But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier. How do i file a 2011 tax return Examples. How do i file a 2011 tax return The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. How do i file a 2011 tax return Example 1. How do i file a 2011 tax return You and your 2-year-old son Jimmy lived with your mother all year. How do i file a 2011 tax return You are 25 years old, unmarried, and your AGI is $9,000. How do i file a 2011 tax return Your only income was $9,000 from a part-time job. How do i file a 2011 tax return Your mother's only income was $20,000 from her job, and her AGI is $20,000. How do i file a 2011 tax return Jimmy's father did not live with you or Jimmy. How do i file a 2011 tax return The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. How do i file a 2011 tax return Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. How do i file a 2011 tax return However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). How do i file a 2011 tax return He is not a qualifying child of anyone else, including his father. How do i file a 2011 tax return If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). How do i file a 2011 tax return Example 2. How do i file a 2011 tax return The facts are the same as in Example 1 except your AGI is $25,000. How do i file a 2011 tax return Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. How do i file a 2011 tax return Only you can claim him. How do i file a 2011 tax return Example 3. How do i file a 2011 tax return The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. How do i file a 2011 tax return In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. How do i file a 2011 tax return The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. How do i file a 2011 tax return Example 4. How do i file a 2011 tax return The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. How do i file a 2011 tax return Only one of you can claim each child. How do i file a 2011 tax return However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. How do i file a 2011 tax return For example, if you claim one child, your mother can claim the other two. How do i file a 2011 tax return Example 5. How do i file a 2011 tax return The facts are the same as in Example 1 except that you are only 18 years old. How do i file a 2011 tax return This means you are a qualifying child of your mother. How do i file a 2011 tax return Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. How do i file a 2011 tax return Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. How do i file a 2011 tax return If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. How do i file a 2011 tax return Example 6. How do i file a 2011 tax return The facts are the same as in Example 1 except that your mother earned $50,000 from her job. How do i file a 2011 tax return Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. How do i file a 2011 tax return Example 7. How do i file a 2011 tax return The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. How do i file a 2011 tax return Your earned income is too high for you to claim the EIC. How do i file a 2011 tax return But your mother cannot claim the EIC either, because her AGI is not higher than yours. How do i file a 2011 tax return Example 8. How do i file a 2011 tax return The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. How do i file a 2011 tax return If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. How do i file a 2011 tax return Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. How do i file a 2011 tax return In other words, each parent's AGI can be treated as $15,000. How do i file a 2011 tax return Example 9. How do i file a 2011 tax return You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. How do i file a 2011 tax return In August and September, Joey lived with you. How do i file a 2011 tax return For the rest of the year, Joey lived with your husband, who is Joey's father. How do i file a 2011 tax return Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. How do i file a 2011 tax return At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. How do i file a 2011 tax return You and your husband will file separate returns. How do i file a 2011 tax return Your husband agrees to let you treat Joey as a qualifying child. How do i file a 2011 tax return This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. How do i file a 2011 tax return However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. How do i file a 2011 tax return See Rule 3 . How do i file a 2011 tax return Example 10. How do i file a 2011 tax return The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. How do i file a 2011 tax return In this case, only your husband will be allowed to treat Joey as a qualifying child. How do i file a 2011 tax return This is because, during 2013, the boy lived with him longer than with you. How do i file a 2011 tax return You cannot claim the EIC (either with or without a qualifying child). How do i file a 2011 tax return However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. How do i file a 2011 tax return See Rule 3 . How do i file a 2011 tax return Example 11. How do i file a 2011 tax return You, your 5-year-old son and your son's father lived together all year. How do i file a 2011 tax return You and your son's father are not married. How do i file a 2011 tax return Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. How do i file a 2011 tax return Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. How do i file a 2011 tax return Neither of you had any other income. How do i file a 2011 tax return Your son's father agrees to let you treat the child as a qualifying child. How do i file a 2011 tax return This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. How do i file a 2011 tax return Example 12. How do i file a 2011 tax return The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. How do i file a 2011 tax return In this case, only your son's father will be allowed to treat your son as a qualifying child. How do i file a 2011 tax return This is because his AGI, $14,000, is more than your AGI, $12,000. How do i file a 2011 tax return You cannot claim the EIC (either with or without a qualifying child). How do i file a 2011 tax return Example 13. How do i file a 2011 tax return You and your 7-year-old niece, your sister's child, lived with your mother all year. How do i file a 2011 tax return You are 25 years old, and your AGI is $9,300. How do i file a 2011 tax return Your only income was from a part-time job. How do i file a 2011 tax return Your mother's AGI is $15,000. How do i file a 2011 tax return Her only income was from her job. How do i file a 2011 tax return Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. How do i file a 2011 tax return Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. How do i file a 2011 tax return However, only your mother can treat her as a qualifying child. How do i file a 2011 tax return This is because your mother's AGI, $15,000, is more than your AGI, $9,300. How do i file a 2011 tax return Special rule for divorced or separated parents (or parents who live apart). How do i file a 2011 tax return   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. How do i file a 2011 tax return The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. How do i file a 2011 tax return The child received over half of his or her support for the year from the parents. How do i file a 2011 tax return The child is in the custody of one or both parents for more than half of 2013. How do i file a 2011 tax return Either of the following statements is true. How do i file a 2011 tax return The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. How do i file a 2011 tax return If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. How do i file a 2011 tax return A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. How do i file a 2011 tax return  For details, see chapter 3. How do i file a 2011 tax return Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. How do i file a 2011 tax return Applying Rule 9 to divorced or separated parents (or parents who live apart). How do i file a 2011 tax return   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. How do i file a 2011 tax return However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. How do i file a 2011 tax return If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. How do i file a 2011 tax return Example 1. How do i file a 2011 tax return You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. How do i file a 2011 tax return Your AGI is $10,000. How do i file a 2011 tax return Your mother’s AGI is $25,000. How do i file a 2011 tax return Your son's father did not live with you or your son. How do i file a 2011 tax return Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. How do i file a 2011 tax return However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. How do i file a 2011 tax return You and your mother did not have any child care expenses or dependent care benefits. How do i file a 2011 tax return If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. How do i file a 2011 tax return Example 2. How do i file a 2011 tax return The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. How do i file a 2011 tax return Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. How do i file a 2011 tax return Example 3. How do i file a 2011 tax return The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. How do i file a 2011 tax return Your mother also claims him as a qualifying child for head of household filing status. How do i file a 2011 tax return You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. How do i file a 2011 tax return The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. How do i file a 2011 tax return Rule 10. How do i file a 2011 tax return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How do i file a 2011 tax return ) if all of the following statements are true. How do i file a 2011 tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How do i file a 2011 tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). How do i file a 2011 tax return You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. How do i file a 2011 tax return You lived with that person in the United States for more than half of the year. How do i file a 2011 tax return You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). How do i file a 2011 tax return For more details about the tests to be a qualifying child, see Rule 8 . How do i file a 2011 tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. How do i file a 2011 tax return This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. How do i file a 2011 tax return Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). How do i file a 2011 tax return Example. How do i file a 2011 tax return You and your daughter lived with your mother all year. How do i file a 2011 tax return You are 22 years old, unmarried, and attended a trade school full time. How do i file a 2011 tax return You had a part-time job and earned $5,700. How do i file a 2011 tax return You had no other income. How do i file a 2011 tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. How do i file a 2011 tax return She can claim the EIC if she meets all the other requirements. How do i file a 2011 tax return Because you are your mother's qualifying child, you cannot claim the EIC. How do i file a 2011 tax return This is so even if your mother cannot or does not claim the EIC. How do i file a 2011 tax return Child of person not required to file a return. How do i file a 2011 tax return   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. How do i file a 2011 tax return Example. How do i file a 2011 tax return The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. How do i file a 2011 tax return As a result, you are not your mother's qualifying child. How do i file a 2011 tax return You can claim the EIC if you meet all the other requirements to do so. How do i file a 2011 tax return   See Rule 10 in Publication 596 for additional examples. How do i file a 2011 tax return Part C. How do i file a 2011 tax return Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . How do i file a 2011 tax return  Part C discusses Rules 11 through 14. How do i file a 2011 tax return You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. How do i file a 2011 tax return If you have a qualifying child, the rules in this part do not apply to you. How do i file a 2011 tax return You can claim the credit only if you meet all the rules in Parts A, B, and D. How do i file a 2011 tax return See Rule 8 to find out if you have a qualifying child. How do i file a 2011 tax return Rule 11. How do i file a 2011 tax return You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. How do i file a 2011 tax return If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. How do i file a 2011 tax return It does not matter which spouse meets the age test, as long as one of the spouses does. How do i file a 2011 tax return You meet the age test if you were born after December 31, 1948, and before January 2, 1989. How do i file a 2011 tax return If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. How do i file a 2011 tax return If neither you nor your spouse meets the age test, you cannot claim the EIC. How do i file a 2011 tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do i file a 2011 tax return Death of spouse. How do i file a 2011 tax return   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. How do i file a 2011 tax return Example 1. How do i file a 2011 tax return You are age 28 and unmarried. How do i file a 2011 tax return You meet the age test. How do i file a 2011 tax return Example 2—spouse meets age test. How do i file a 2011 tax return You are married and filing a joint return. How do i file a 2011 tax return You are age 23 and your spouse is age 27. How do i file a 2011 tax return You meet the age test because your spouse is at least age 25 but under age 65. How do i file a 2011 tax return Example 3—spouse dies in 2013. How do i file a 2011 tax return You are married and filing a joint return with your spouse who died in August 2013. How do i file a 2011 tax return You are age 67. How do i file a 2011 tax return Your spouse would have become age 65 in November 2013. How do i file a 2011 tax return Because your spouse was under age 65 when she died, you meet the age test. How do i file a 2011 tax return Rule 12. How do i file a 2011 tax return You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. How do i file a 2011 tax return If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. How do i file a 2011 tax return If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. How do i file a 2011 tax return If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. How do i file a 2011 tax return Example 1. How do i file a 2011 tax return In 2013, you were age 25, single, and living at home with your parents. How do i file a 2011 tax return You worked and were not a student. How do i file a 2011 tax return You earned $7,500. How do i file a 2011 tax return Your parents cannot claim you as a dependent. How do i file a 2011 tax return When you file your return, you claim an exemption for yourself by not checking the “You” box on line 5 of your Form 1040EZ and by entering $10,000 on that line. How do i file a 2011 tax return You meet this rule. How do i file a 2011 tax return You can claim the EIC if you meet all the other requirements. How do i file a 2011 tax return Example 2. How do i file a 2011 tax return The facts are the same as in Example 1 , except that you earned $2,000. How do i file a 2011 tax return Your parents can claim you as a dependent but decide not to. How do i file a 2011 tax return You do not meet this rule. How do i file a 2011 tax return You cannot claim the credit because your parents could have claimed you as a dependent. How do i file a 2011 tax return Joint returns. How do i file a 2011 tax return   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. How do i file a 2011 tax return   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. How do i file a 2011 tax return But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. How do i file a 2011 tax return Example 1. How do i file a 2011 tax return You are 26 years old. How do i file a 2011 tax return You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. How do i file a 2011 tax return Neither you nor your wife is required to file a tax return. How do i file a 2011 tax return You do not have a child. How do i file a 2011 tax return Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. How do i file a 2011 tax return Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. How do i file a 2011 tax return They can claim exemptions for you and your wife if all the other tests to do so are met. How do i file a 2011 tax return Example 2. How do i file a 2011 tax return The facts are the same as in Example 1 except no taxes were taken out of your pay. How do i file a 2011 tax return Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. How do i file a 2011 tax return Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. How do i file a 2011 tax return Your parents cannot claim an exemption for either you or your wife. How do i file a 2011 tax return Rule 13. How do i file a 2011 tax return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How do i file a 2011 tax return ) if all of the following statements are true. How do i file a 2011 tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How do i file a 2011 tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). How do i file a 2011 tax return You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. How do i file a 2011 tax return You lived with that person in the United States for more than half of the year. How do i file a 2011 tax return You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). How do i file a 2011 tax return For more details about the tests to be a qualifying child, see Rule 8 . How do i file a 2011 tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. How do i file a 2011 tax return This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. How do i file a 2011 tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do i file a 2011 tax return Example. How do i file a 2011 tax return You lived with your mother all year. How do i file a 2011 tax return You are age 26, unmarried, and permanently and totally disabled. How do i file a 2011 tax return Your only income was from a community center where you went three days a week to answer telephones. How do i file a 2011 tax return You earned $5,000 for the year and provided more than half of your own support. How do i file a 2011 tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. How do i file a 2011 tax return She can claim the EIC if she meets all the other requirements. How do i file a 2011 tax return Because you are a qualifying child of your mother, you cannot claim the EIC. How do i file a 2011 tax return This is so even if your mother cannot or does not claim the EIC. How do i file a 2011 tax return Joint returns. How do i file a 2011 tax return   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. How do i file a 2011 tax return   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. How do i file a 2011 tax return But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. How do i file a 2011 tax return Child of person not required to file a return. How do i file a 2011 tax return   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. How do i file a 2011 tax return Example. How do i file a 2011 tax return You lived all year with your father. How do i file a 2011 tax return You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. How do i file a 2011 tax return You have no other income, no children, and provided more than half of your own support. How do i file a 2011 tax return Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. How do i file a 2011 tax return As a result, you are not your father's qualifying child. How do i file a 2011 tax return You can claim the EIC if you meet all the other requirements to do so. How do i file a 2011 tax return   See Rule 13 in Publication 596 for additional examples. How do i file a 2011 tax return Rule 14. How do i file a 2011 tax return You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. How do i file a 2011 tax return If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do i file a 2011 tax return United States. How do i file a 2011 tax return   This means the 50 states and the District of Columbia. How do i file a 2011 tax return It does not include Puerto Rico or U. How do i file a 2011 tax return S. How do i file a 2011 tax return possessions such as Guam. How do i file a 2011 tax return Homeless shelter. How do i file a 2011 tax return   Your home can be any location where you regularly live. How do i file a 2011 tax return You do not need a traditional home. How do i file a 2011 tax return If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. How do i file a 2011 tax return Military personnel stationed outside the United States. How do i file a 2011 tax return   U. How do i file a 2011 tax return S. How do i file a 2011 tax return military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. How do i file a 2011 tax return Part D. How do i file a 2011 tax return Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. How do i file a 2011 tax return Part D discusses Rule 15 . How do i file a 2011 tax return You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. How do i file a 2011 tax return This part of the chapter also explains how to figure the amount of your credit. How do i file a 2011 tax return You have two choices. How do i file a 2011 tax return Have the IRS figure the EIC for you. How do i file a 2011 tax return If you want to do this, see IRS Will Figure the EIC for You . How do i file a 2011 tax return Figure the EIC yourself. How do i file a 2011 tax return If you want to do this, see How To Figure the EIC Yourself . How do i file a 2011 tax return Rule 15. How do i file a 2011 tax return Your Earned Income Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How do i file a 2011 tax return Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. How do i file a 2011 tax return Employee pay is earned income only if it is taxable. How do i file a 2011 tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How do i file a 2011 tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How do i file a 2011 tax return Earned income is explained in detail in Rule 7 . How do i file a 2011 tax return Figuring earned income. How do i file a 2011 tax return   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. How do i file a 2011 tax return   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. How do i file a 2011 tax return   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). How do i file a 2011 tax return You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. How do i file a 2011 tax return Scholarship or fellowship grants not reported on a Form W-2. How do i file a 2011 tax return   A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. How do i file a 2011 tax return Inmate's income. How do i file a 2011 tax return   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. How do i file a 2011 tax return This includes amounts received for work performed while in a work release program or while in a halfway house. How do i file a 2011 tax return If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). How do i file a 2011 tax return Pension or annuity from deferred compensation plans. How do i file a 2011 tax return   A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. How do i file a 2011 tax return If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). How do i file a 2011 tax return This amount may be reported in box 11 of your Form W-2. How do i file a 2011 tax return If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. How do i file a 2011 tax return Clergy. How do i file a 2011 tax return   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. How do i file a 2011 tax return Put “Clergy” on the dotted line next to line 64a (Form 1040). How do i file a 2011 tax return Church employees. How do i file a 2011 tax return    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. How do i file a 2011 tax return If you received wages as a