Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Irs Filing Deadline

Federal Income Tax Ez Form 2011Form 1040ez 2012 InstructionsRefile TaxesFree Tax CalculatorLate TaxFree H & R Block Tax FilingHow To File TaxesFree Taxes OnlineHow To Do An Amended Tax ReturnState Income Tax FormIllinois State Tax Forms 20112012 TaxesTax Planning Us 2007 TaxesWhere Can I Get My State Taxes Done For FreeFree Turbo Tax 2012Amended Tax Returns More:label_amended_20tax_20returns More:taxes2012 State Tax FormFile My State Tax Return Free1040ez Tax Form And Booklet2010 Income Tax TableWww Irs GovefileFree Tax Filing 2011Myfreetaxes2011 1040aTax Form 1040ez 2011File Taxes Online For FreeTaxes StateFree Online TaxIrs Amendment FormsH & R Block Free File 2012How To Amend A Prior Year Tax ReturnHow Do I File My Taxes For 2011Federal Income Tax Forms For 2012How To Amend Tax Return1040 A Tax FormWww.irs.govform1040xFiling 2012 TaxesTurbotax 2008 E FileHow Can I File Taxes For 2012Www Irs Gov Freefile Fillable Forms

Irs Filing Deadline

Irs filing deadline 16. Irs filing deadline   Reporting Gains and Losses Table of Contents What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Irs filing deadline Exception 2. Irs filing deadline File Form 1099-B or Form 1099-S with the IRS. Irs filing deadline Capital Losses Capital Gain Tax Rates What's New Maximum capital gain rates. Irs filing deadline . Irs filing deadline  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Irs filing deadline Introduction This chapter discusses how to report capital gains and losses from sales, exchanges, and other dispositions of investment property on Form 8949 and Schedule D (Form 1040). Irs filing deadline The discussion includes the following topics. Irs filing deadline How to report short-term gains and losses. Irs filing deadline How to report long-term gains and losses. Irs filing deadline How to figure capital loss carryovers. Irs filing deadline How to figure your tax on a net capital gain. Irs filing deadline If you sell or otherwise dispose of property used in a trade or business or for the production of income, see Publication 544, Sales and Other Dispositions of Assets, before completing Schedule D (Form 1040). Irs filing deadline Useful Items - You may want to see: Publication 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income 8582 Passive Activity Loss Limitations 8949 Sales and Other Dispositions of Capital Assets Schedule D (Form 1040) Capital Gains and Losses Reporting Capital Gains and Losses Generally, report capital gains and losses on Form 8949. Irs filing deadline Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D (Form 1040). Irs filing deadline Use Form 8949 to report: The sale or exchange of a capital asset not reported on another form or schedule; Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit; and Nonbusiness bad debts. Irs filing deadline Use Schedule D (Form 1040): To figure the overall gain or loss from transactions reported on Form 8949; To report a gain from Form 6252 or Part I of Form 4797; To report a gain or loss from Form 4684, 6781, or 8824; To report capital gain distributions not reported directly on Form 1040 or Form 1040A; To report a capital loss carryover from the previous tax year to the current tax year; To report your share of a gain or (loss) from a partnership, S corporation, estate, or trust; To report transactions reported to you on a Form 1099-B (or substitute statement) showing basis was reported to the IRS and to which none of the Form 8949 adjustments or codes apply; and To report undistributed long-term capital gains from Form 2439. Irs filing deadline On Form 8949, enter all sales and exchanges of capital assets, including stocks, bonds, etc. Irs filing deadline , and real estate (if not reported on Form 4684, 4797, 6252, 6781, 8824, or line 1a or 8a of Schedule D). Irs filing deadline Include these transactions even if you did not receive a Form 1099-B or 1099-S (or substitute statement) for the transaction. Irs filing deadline Report short-term gains or losses in Part I. Irs filing deadline Report long-term gains or losses in Part II. Irs filing deadline Use as many Forms 8949 as you need. Irs filing deadline Exceptions to filing Form 8949 and Schedule D (Form 1040). Irs filing deadline   There are certain situations where you may not have to file Form 8949 and/or Schedule D (Form 1040). Irs filing deadline Exception 1. Irs filing deadline   You do not have to file Form 8949 or Schedule D (Form 1040) if you have no capital losses and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements). Irs filing deadline (If any Form(s) 1099-DIV (or substitute statements) you receive have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain), you do not qualify for this exception. Irs filing deadline ) If you qualify for this exception, report your capital gain distributions directly on line 13 of Form 1040 (and check the box on line 13). Irs filing deadline Also use the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 instructions to figure your tax. Irs filing deadline You can report your capital gain distributions on line 10 of Form 1040A, instead of on Form 1040, if none of the Forms 1099-DIV (or substitute statements) you received have an amount in box 2b, 2c, or 2d, and you do not have to file Form 1040. Irs filing deadline Exception 2. Irs filing deadline   You must file Schedule D (Form 1040), but generally do not have to file Form 8949, if Exception 1 does not apply and your only capital gains and losses are: Capital gain distributions; A capital loss carryover; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows the basis was reported to the IRS and for which you do not need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. Irs filing deadline Installment sales. Irs filing deadline   You cannot use the installment method to report a gain from the sale of stock or securities traded on an established securities market. Irs filing deadline You must report the entire gain in the year of sale (the year in which the trade date occurs). Irs filing deadline Passive activity gains and losses. Irs filing deadline    If you have gains or losses from a passive activity, you may also have to report them on Form 8582. Irs filing deadline In some cases, the loss may be limited under the passive activity rules. Irs filing deadline Refer to Form 8582 and its instructions for more information about reporting capital gains and losses from a passive activity. Irs filing deadline Form 1099-B transactions. Irs filing deadline   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B or substitute statement from the broker. Irs filing deadline Use the Form 1099-B or the substitute statement to complete Form 8949. Irs filing deadline If you sold a covered security in 2013, your broker should send you a Form 1099-B (or substitute statement) that shows your basis. Irs filing deadline This will help you complete Form 8949. Irs filing deadline Generally, a covered security is a security you acquired after 2010. Irs filing deadline   Report the gross proceeds shown in box 2a of Form 1099-B as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Irs filing deadline However, if the broker advises you, in box 2a of Form 1099-B, that gross proceeds (sales price) less commissions and option premiums were reported to the IRS, enter that net sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Irs filing deadline    Include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Irs filing deadline If you include an expense of sale in column (g), enter “E” in column (f). Irs filing deadline Form 1099-CAP transactions. Irs filing deadline   If a corporation in which you own stock has had a change in control or a substantial change in capital structure, you should receive Form 1099-CAP or a substitute statement from the corporation. Irs filing deadline Use the Form 1099-CAP or substitute statement to fill in Form 8949. Irs filing deadline If your computations show that you would have a loss because of the change, do not enter any amounts on Form 8949 or Schedule D (Form 1040). Irs filing deadline You cannot claim a loss on Schedule D (Form 1040) as a result of this transaction. Irs filing deadline   Report the aggregate amount received shown in box 2 of Form 1099-CAP as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Irs filing deadline Form 1099-S transactions. Irs filing deadline   If you sold or traded reportable real estate, you generally should receive from the real estate reporting person a Form 1099-S showing the gross proceeds. Irs filing deadline    “Reportable real estate” is defined as any present or future ownership interest in any of the following: Improved or unimproved land, including air space; Inherently permanent structures, including any residential, commercial, or industrial building; A condominium unit and its accessory fixtures and common elements, including land; and Stock in a cooperative housing corporation (as defined in section 216 of the Internal Revenue Code). Irs filing deadline   A “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Irs filing deadline   Your Form 1099-S will show the gross proceeds from the sale or exchange in box 2. Irs filing deadline See the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040) for how to report these transactions and include them in Part I or Part II of Form 8949 as appropriate. Irs filing deadline However, report like-kind exchanges on Form 8824 instead. Irs filing deadline   It is unlawful for any real estate reporting person to separately charge you for complying with the requirement to file Form 1099-S. Irs filing deadline Nominees. Irs filing deadline   If you receive gross proceeds as a nominee (that is, the gross proceeds are in your name but actually belong to someone else), see the Instructions for Form 8949 for how to report these amounts on Form 8949. Irs filing deadline File Form 1099-B or Form 1099-S with the IRS. Irs filing deadline   If you received gross proceeds as a nominee in 2013, you must file a Form 1099-B or Form 1099-S for those proceeds with the IRS. Irs filing deadline Send the Form 1099-B or Form 1099-S with a Form 1096, Annual Summary and Transmittal of U. Irs filing deadline S. Irs filing deadline Information Returns, to your Internal Revenue Service Center by February 28, 2014 (March 31, 2014, if you file Form 1099-B or Form 1099-S electronically). Irs filing deadline Give the actual owner of the proceeds Copy B of the Form 1099-B or Form 1099-S by February 18, 2014. Irs filing deadline On Form 1099-B, you should be listed as the “Payer. Irs filing deadline ” The other owner should be listed as the “Recipient. Irs filing deadline ” On Form 1099-S, you should be listed as the “Filer. Irs filing deadline ” The other owner should be listed as the “Transferor. Irs filing deadline ” You do not have to file a Form 1099-B or Form 1099-S to show proceeds for your spouse. Irs filing deadline For more information about the reporting requirements and the penalties for failure to file (or furnish) certain information returns, see the General Instructions for Certain Information Returns. Irs filing deadline If you are filing electronically see Publication 1220. Irs filing deadline Sale of property bought at various times. Irs filing deadline   If you sell a block of stock or other property that you bought at various times, report the short-term gain or loss from the sale on one row in Part I of Form 8949, and the long-term gain or loss on one row in Part II of Form 8949. Irs filing deadline Write “Various” in column (b) for the “Date acquired. Irs filing deadline ” Sale expenses. Irs filing deadline    On Form 8949, include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Irs filing deadline If you include an expense of sale in column (g), enter “E” in column (f). Irs filing deadline   For more information about adjustments to basis, see chapter 13. Irs filing deadline Short-term gains and losses. Irs filing deadline   Capital gain or loss on the sale or trade of investment property held 1 year or less is a short-term capital gain or loss. Irs filing deadline You report it in Part I of Form 8949. Irs filing deadline   You combine your share of short-term capital gain or loss from partnerships, S corporations, estates, and trusts, and any short-term capital loss carryover, with your other short-term capital gains and losses to figure your net short-term capital gain or loss on line 7 of Schedule D (Form 1040). Irs filing deadline Long-term gains and losses. Irs filing deadline    A capital gain or loss on the sale or trade of investment property held more than 1 year is a long-term capital gain or loss. Irs filing deadline You report it in Part II of Form 8949. Irs filing deadline   You report the following in Part II of Schedule D (Form 1040): Undistributed long-term capital gains from a mutual fund (or other regulated investment company) or real estate investment trust (REIT); Your share of long-term capital gains or losses from partnerships, S corporations, estates, and trusts; All capital gain distributions from mutual funds and REITs not reported directly on line 10 of Form 1040A or line 13 of Form 1040; and Long-term capital loss carryovers. Irs filing deadline    The result after combining these items with your other long-term capital gains and losses is your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Irs filing deadline Total net gain or loss. Irs filing deadline   To figure your total net gain or loss, combine your net short-term capital gain or loss (Schedule D (Form 1040), line 7) with your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Irs filing deadline Enter the result on Schedule D (Form 1040), Part III, line 16. Irs filing deadline If your losses are more than your gains, see Capital Losses , next. Irs filing deadline If both lines 15 and 16 of your Schedule D (Form 1040) are gains and your taxable income on your Form 1040 is more than zero, see Capital Gain Tax Rates , later. Irs filing deadline Capital Losses If your capital losses are more than your capital gains, you can claim a capital loss deduction. Irs filing deadline Report the amount of the deduction on line 13 of Form 1040, in parentheses. Irs filing deadline Limit on deduction. Irs filing deadline   Your allowable capital loss deduction, figured on Schedule D (Form 1040), is the lesser of: $3,000 ($1,500 if you are married and file a separate return); or Your total net loss as shown on line 16 of Schedule D (Form 1040). Irs filing deadline   You can use your total net loss to reduce your income dollar for dollar, up to the $3,000 limit. Irs filing deadline Capital loss carryover. Irs filing deadline   If you have a total net loss on line 16 of Schedule D (Form 1040) that is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you had incurred it in that next year. Irs filing deadline If part of the loss is still unused, you can carry it over to later years until it is completely used up. Irs filing deadline   When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it and whether or not you filed a return for the current year. Irs filing deadline   When you carry over a loss, it remains long term or short term. Irs filing deadline A long-term capital loss you carry over to the next tax year will reduce that year's long-term capital gains before it reduces that year's short-term capital gains. Irs filing deadline Figuring your carryover. Irs filing deadline   The amount of your capital loss carryover is the amount of your total net loss that is more than the lesser of: Your allowable capital loss deduction for the year; or Your taxable income increased by your allowable capital loss deduction for the year and your deduction for personal exemptions. Irs filing deadline   If your deductions are more than your gross income for the tax year, use your negative taxable income in computing the amount in item (2). Irs filing deadline    Complete the Capital Loss Carryover Worksheet in the Instructions for Schedule D or Publication 550 to determine the part of your capital loss that you can carry over. Irs filing deadline Example. Irs filing deadline Bob and Gloria sold securities in 2013. Irs filing deadline The sales resulted in a capital loss of $7,000. Irs filing deadline They had no other capital transactions. Irs filing deadline Their taxable income was $26,000. Irs filing deadline On their joint 2013 return, they can deduct $3,000. Irs filing deadline The unused part of the loss, $4,000 ($7,000 − $3,000), can be carried over to 2014. Irs filing deadline If their capital loss had been $2,000, their capital loss deduction would have been $2,000. Irs filing deadline They would have no carryover. Irs filing deadline Use short-term losses first. Irs filing deadline   When you figure your capital loss carryover, use your short-term capital losses first, even if you incurred them after a long-term capital loss. Irs filing deadline If you have not reached the limit on the capital loss deduction after using the short-term capital losses, use the long-term capital losses until you reach the limit. Irs filing deadline Decedent's capital loss. Irs filing deadline    A capital loss sustained by a decedent during his or her last tax year (or carried over to that year from an earlier year) can be deducted only on the final income tax return filed for the decedent. Irs filing deadline The capital loss limits discussed earlier still apply in this situation. Irs filing deadline The decedent's estate cannot deduct any of the loss or carry it over to following years. Irs filing deadline Joint and separate returns. Irs filing deadline   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Irs filing deadline However, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Irs filing deadline Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Irs filing deadline These lower rates are called the maximum capital gain rates. Irs filing deadline The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Irs filing deadline For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Irs filing deadline See Table 16-1 for details. Irs filing deadline If you figure your tax using the maximum capital gain rate and the regular tax computation results in a lower tax, the regular tax computation applies. Irs filing deadline Example. Irs filing deadline All of your net capital gain is from selling collectibles, so the capital gain rate would be 28%. Irs filing deadline If you are otherwise subject to a rate lower than 28%, the 28% rate does not apply. Irs filing deadline Investment interest deducted. Irs filing deadline   If you claim a deduction for investment interest, you may have to reduce the amount of your net capital gain that is eligible for the capital gain tax rates. Irs filing deadline Reduce it by the amount of the net capital gain you choose to include in investment income when figuring the limit on your investment interest deduction. Irs filing deadline This is done on the Schedule D Tax Worksheet or the Qualified Dividends and Capital Gain Tax Worksheet. Irs filing deadline For more information about the limit on investment interest, see Interest Expenses in chapter 3 of Publication 550. Irs filing deadline Table 16-1. Irs filing deadline What Is Your Maximum Capital Gain Rate? IF your net capital gain is from . Irs filing deadline . Irs filing deadline . Irs filing deadline THEN your  maximum capital gain rate is . Irs filing deadline . Irs filing deadline . Irs filing deadline a collectibles gain 28% an eligible gain on qualified small business stock minus the section 1202 exclusion 28% an unrecaptured section 1250 gain 25% other gain1 and the regular tax rate that would apply is 39. Irs filing deadline 6% 20% other gain1 and the regular tax rate that would apply is 25%, 28%, 33%, or 35% 15% other gain1 and the regular tax rate that would apply is 10% or 15% 0% 1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or unrecaptured section 1250 gain. Irs filing deadline     Collectibles gain or loss. Irs filing deadline   This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year. Irs filing deadline   Collectibles gain includes gain from sale of an interest in a partnership, S corporation, or trust due to unrealized appreciation of collectibles. Irs filing deadline Gain on qualified small business stock. Irs filing deadline    If you realized a gain from qualified small business stock that you held more than 5 years, you generally can exclude some or all of your gain under section 1202. Irs filing deadline The eligible gain minus your section 1202 exclusion is a 28% rate gain. Irs filing deadline See Gains on Qualified Small Business Stock in chapter 4 of Publication 550. Irs filing deadline Unrecaptured section 1250 gain. Irs filing deadline    Generally, this is any part of your capital gain from selling section 1250 property (real property) that is due to depreciation (but not more than your net section 1231 gain), reduced by any net loss in the 28% group. Irs filing deadline Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D (Form 1040) instructions to figure your unrecaptured section 1250 gain. Irs filing deadline For more information about section 1250 property and section 1231 gain, see chapter 3 of Publication 544. Irs filing deadline Tax computation using maximum capital gain rates. Irs filing deadline   Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Irs filing deadline You have net capital gain if Schedule D (Form 1040), lines 15 and 16, are both gains. Irs filing deadline Schedule D Tax Worksheet. Irs filing deadline   Use the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions to figure your tax if: You have to file Schedule D (Form 1040); and Schedule D (Form 1040), line 18 (28% rate gain) or line 19 (unrecaptured section 1250 gain), is more than zero. Irs filing deadline Qualified Dividends and Capital Gain Tax Worksheet. Irs filing deadline   If you do not have to use the Schedule D Tax Worksheet (as explained above) and any of the following apply, use the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040 or Form 1040A (whichever you file) to figure your tax. Irs filing deadline You received qualified dividends. Irs filing deadline (See Qualified Dividends in chapter 8. Irs filing deadline ) You do not have to file Schedule D (Form 1040) and you received capital gain distributions. Irs filing deadline (See Exceptions to filing Form 8949 and Schedule D (Form 1040) , earlier. Irs filing deadline ) Schedule D (Form 1040), lines 15 and 16, are both more than zero. Irs filing deadline Alternative minimum tax. Irs filing deadline   These capital gain rates are also used in figuring alternative minimum tax. Irs filing deadline Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Enrolled Agent Program

Enrolled Agent News
Find out the latest news affecting enrolled agents.

Enrolled Agent Information
Learn about the enrolled agent program.

Become an Enrolled Agent
Follow these steps to become an enrolled agent.

Maintain Your Enrolled Agent Status
Learn how to keep your enrolled agent status current.

Enrolled Agents - Frequently Asked Questions
Frequently asked questions and answers about enrolled agents

Verify the Status of an Enrolled Agent
Find out how to verify the status of an enrolled agent.

Enrolled Retirement Plan Agent Program
Information for enrolled retirement plan agents and individuals who wish to become enrolled retirement plan agents.

Contact the Office of Enrollment
Find out how to contact the Office of Enrollment.

Page Last Reviewed or Updated: 06-Feb-2014

The Irs Filing Deadline

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