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

Find more information at www.freefile.irs.gov

What is Free File? 
Free File provides free federal tax prep and e-file for taxpayers, either through brand-name software or online fillable forms. This year, you have until April 15, 2014, to file and pay your taxes or request an extension.  

Who can use Free File?
You can, if your  Adjusted Gross Income (AGI) was $58,000 or less in 2013. You can use free brand-name software. You can find the company that’s best for you using the “Help Me Find Free File Software" tool. If your income was higher than $58,000, Free File Fillable Forms is available.

May I also file my state return for free?
Some participating Free File companies offer free state tax prep and e-file. Check the company's Free File home page to learn if free state income tax prep and e-file are available.

Note: AK, FL, NV, NH, SD, TN, TX, WA and WY do not have a state income tax return filing requirement for reporting W2 wage income. Two of these, NH and TN, require taxpayers to file returns for individual interest and dividend income.  

What forms and schedules can I  use to Free File?
Free File offers the most commonly filed forms/schedules. Review the list of most commonly filed forms. If a form/schedule is not listed, check the company's website for more information.

May I use Free File to e-file my prior year return? 
No. We are not set-up to accept prior year Free File returns electronically.    

How do I get a copy of my return? 
Always remember to print your return after you successfully e-file. If you forget to print your return, order a free
transcript from IRS. Depending on the type of transcript your request, you'll get more or less of the information from your return. 

Is customer support service available for Free File?
Yes. Access the Free File company's website to find customer support contact information. Browse the company’s website to find free customer service options such as online assistance, or an e-mail address for technical and/or tax law assistance. Direct specific questions about your individual tax return to the tax software company you are using. Contact the Free File company to resolve issues related to the company’s software. If you are not able to resolve your issue, try another Free File company’s software. 

Where do I enter the six-digit Identity Protection PIN?
If the IRS sent you a letter with an Identity Protection PIN, enter the six-digit PIN in the appropriate place in the Free File software you have selected. 

Where can I find answers to tax law questions? You can get answers to many questions on IRS.gov. Try the Interactive Tax Assistant, use Search in the upper right corner of IRS.gov, and check Tax Topics, Help and Resources and Individuals. If you still don’t find the answer to your question, call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions.

What can I do if I am not able to get into a Free File company from the IRS.gov website?
This problem may be due to your Internet service provider, your Internet security software and/or your IT department blocking expected information in the web request from your browser. This information is necessary to protect both you and IRS.gov systems from improper use such as phishing and other security threats. Unfortunately, due to the many differences between Internet browsers and individual computer configurations, we are unable to suggest Internet settings or configurations for you. Try selecting another company, use another computer or another browser. 

Does Free File use secure technologies?
Yes. We approve the Free File companies’ proprietary software. All Free File companies must get third-party privacy and security certificates. Taxpayers enter tax information in a secure session and the Free File companies transmit tax returns using secure technologies. In addition, the Free File tax software companies must comply with all federal rules governing e-filing and regulations covering taxpayer privacy. The companies may not disclose or use tax return information for purposes other than tax return preparation without the knowing, informed and voluntary consent of the taxpayer. These companies are also subject to the Federal Trade Commission Privacy and Safeguards Rules.

What information will the IRS collect or retain about me using Free File?
None. Our policy prohibits the use of permanent Internet cookies. We sometimes use “temporary” or “session” cookies to make sure you are the correct recipient of information you requested. These are deleted when your Internet visit ends.

Can a Free File company share my information with anybody besides the IRS?
No. As part of the agreement, the Free File Alliance companies must comply with our strict privacy standards. In accordance with Treasury regulations, the companies may not disclose your tax return information without your permission.

Page Last Reviewed or Updated: 16-Jan-2014

The Irs Free File Fillable Forms

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