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Tax Ez Form

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Tax Ez Form

Tax ez form Index A Active participation, Active participation. Tax ez form Activity Appropriate economic unit, Appropriate Economic Units Nonpassive, Activities That Are Not Passive Activities Trade or business, Passive Activities Amounts borrowed, Amounts borrowed. Tax ez form Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements. Tax ez form Appropriate economic unit, Appropriate Economic Units Assistance (see Tax help) At-risk activities Aggregation of, Aggregation of Activities Separation of, Separation of Activities At-risk amounts, At-Risk Amounts Government price support programs, Effect of government price support programs. Tax ez form Increasing amounts, Effect of increasing amounts at risk in subsequent years. Tax ez form Nonrecourse financing, Nonrecourse financing. Tax ez form At-risk limits, At-Risk Limits Closely held corporation, Closely held C corporation. Tax ez form Loss defined, Loss defined. Tax ez form Partners, Loss limits for partners and S corporation shareholders. Tax ez form S corporation shareholders, Loss limits for partners and S corporation shareholders. Tax ez form Who is affected, Who Is Affected? At-risk rules Activities covered by, Activities Covered by the At-Risk Rules Exceptions to, Exception for holding real property placed in service before 1987. Tax ez form Excluded business, Qualifying business. Tax ez form Qualified corporation, Qualified corporation. Tax ez form Qualifying business, Qualifying business. Tax ez form Recapture rule, Recapture Rule B Borrowed amounts, Amounts borrowed. Tax ez form C Closely held corporation, Closely held C corporation. Tax ez form Commercial revitalization deduction, Commercial revitalization deduction (CRD). Tax ez form Corporations Closely held, Corporations. Tax ez form , Corporations. Tax ez form Controlled group of, Controlled group of corporations. Tax ez form Personal service, Corporations. Tax ez form , Corporations. Tax ez form Qualified, Qualified corporation. Tax ez form CRD, Commercial revitalization deduction (CRD). Tax ez form D Deductions, passive activity, Passive Activity Deductions Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer. Tax ez form Disclosure requirement, Appropriate Economic Units Dispositions Death, Dispositions by death. Tax ez form Gift, Dispositions by gift. Tax ez form Installment sale, Installment sale of an entire interest. Tax ez form Partial, Partial dispositions. Tax ez form E Excluded business, definition of, Qualifying business. Tax ez form F Farm loss, Excess Farm Loss Farmer, Retired or disabled farmer and surviving spouse of a farmer. Tax ez form Form 6198, Form 6198. Tax ez form 8582, Step Three—Completing Form 8582 8810, Who Must Use These Rules? Former passive activity, Treatment of former passive activities. Tax ez form Free tax services, Free help with your tax return. Tax ez form G Grouping passive activities, Grouping Your Activities H Help (see Tax help) I Income, passive activity, Passive Activity Income L Limited entrepreneur, Limited entrepreneur. Tax ez form Limited partners, Limited partners. Tax ez form M Material participation, Material Participation, Corporations. Tax ez form Modified adjusted gross income, Phaseout rule. Tax ez form N Nonrecourse loan, Nonrecourse financing. Tax ez form P Participation, Participation. Tax ez form Active, Active participation. Tax ez form Material, Material Participation Passive activity, Passive Activity Limits Comprehensive example, How To Report Your Passive Activity Loss Disposition, Dispositions Former, Treatment of former passive activities. Tax ez form Grouping, Grouping Your Activities Limits, Passive Activity Limits Material participation, Material Participation Rental, Rental Activities Rules, Passive Activities, Grouping Your Activities Who must use these rules, Who Must Use These Rules? Passive activity deductions, Passive Activity Deductions Passive activity income, Passive Activity Income Passive income, recharacterization of, Recharacterization of Passive Income Publications (see Tax help) Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP). Tax ez form Q Qualified person, nonrecourse financing, Qualified person. Tax ez form Qualifying business, at-risk rules, Qualifying business. Tax ez form R Real estate professional, Real Estate Professional Recapture rule under at-risk limits, Recapture Rule Recharacterization of passive income, Recharacterization of Passive Income Reductions of amounts at risk, Reductions of Amounts At Risk Related persons, Related persons. Tax ez form Rental activity $25,000 offset, Special $25,000 allowance. Tax ez form Active participation, Active participation. Tax ez form Exceptions, Exceptions. Tax ez form Phaseout rule, Phaseout rule. Tax ez form Real estate professional, Real Estate Professional Retired farmer, Retired or disabled farmer and surviving spouse of a farmer. Tax ez form S Section 1245 property, Section 1245 property. Tax ez form Self-charged interest, Self-charged interest. Tax ez form Separate activity, Separation of Activities Significant participation passive activities, Significant Participation Passive Activities Special $25,000 allowance, Special $25,000 allowance. Tax ez form Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer. Tax ez form T Tax help, How To Get Tax Help Trade or business activities Definition of, Trade or Business Activities Real property, Real property trades or businesses. Tax ez form W Worksheet 1, Worksheet 1. Tax ez form Worksheet 3, Worksheet 3. Tax ez form Worksheet 4, Step Four—Completing Worksheet 4 Worksheet 5, Step Five—Completing Worksheet 5 Worksheet 6, Step Six—Using Worksheets 6 and 7 Worksheet 7, Step Six—Using Worksheets 6 and 7 Worksheet A, Worksheet A. Tax ez form , Worksheet A. Tax ez form Significant Participation Passive Activities Worksheet B, Worksheet B. Tax ez form , Worksheet B. Tax ez form Significant Participation Activities With Net Income Prev  Up     Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

New York State Department of State

Website: New York State Department of State

Address: New York State Department of State
Division of Consumer Protection
Consumer Assistance Unit

99 Washington Ave.
Albany, NY 12231-0001

Phone Number: 518-474-8583

Toll-free: 1-800-697-1220

Office of the Attorney General- Albany Office

Website: Office of the Attorney General- Albany Office (Utica office of the attorney general)

Address: Office of the Attorney General- Albany Office
Bureau of Consumer Frauds and Protection
State Capitol
Albany, NY 12224-0341

Phone Number: 518-474-5481

Toll-free: 1-800-771-7755 (NY)

TTY: 1-800-788-9898 (TDD)

Office of the Attorney General- New York City Office

Website: Office of the Attorney General- New York City Office (Utica office of the attorney general)

Address: Office of the Attorney General- New York City Office
Bureau of Consumer Frauds and Protection
120 Broadway, 3rd Floor
New York, NY 10271-0332

Phone Number: 212-416-8300 212-416-8345 (in Spanish)

Toll-free: 1-800-771-7755 (Hotline)

TTY: 1-800-788-9898 (TDD)

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Regional Consumer Protection Offices

Suffolk Regional Office of the Attorney General

Website: Suffolk Regional Office of the Attorney General (Utica office of the attorney general)

Address: Suffolk Regional Office of the Attorney General
300 Motor Parkway, Suite 230
Hauppauge, NY 11788

Phone Number: 631-231-2401

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

Syracuse Regional Office of the Attorney General

Website: Syracuse Regional Office of the Attorney General (Utica office of the attorney general)

Address: Syracuse Regional Office of the Attorney General
615 Erie Blvd. W, Suite 102
Syracuse, NY 13204

Phone Number: 315-448-4848

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Utica Regional Office of the Attorney General

Website: Utica Regional Office of the Attorney General (Utica office of the attorney general)

Address: Utica Regional Office of the Attorney General
207 Genesee St., Room 508
Utica, NY 13501

Phone Number: 315-793-2225

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Binghamton Regional Office of the Attorney General

Website: Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Binghamton Regional Office of the Attorney General
State Office Building, 17th Floor
44 Hawley St.
Binghamton, NY 13901

Phone Number: 607-721-8771

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Brooklyn Regional Office Binghamton Regional Office of the Attorney General

Website: Brooklyn Regional Office Binghamton Regional Office of the Attorney General (Utica office of the attorney general)

Address: Brooklyn Regional Office Binghamton Regional Office of the Attorney General
55 Hanson Place, Suite 1080
Brooklyn, NY 11217

Phone Number: 718-722-3949

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Buffalo Regional Office of the Attorney General

Website: Buffalo Regional Office of the Attorney General (Utica office of the attorney general)

Address: Buffalo Regional Office of the Attorney General
Main Place Tower, Suite 300A
350 Main St.
Buffalo, NY 14202

Phone Number: 716-853-8404

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Harlem Regional Office of the Attorney General

Website: Harlem Regional Office of the Attorney General (Utica office of the attorney general)

Address: Harlem Regional Office of the Attorney General
163 W. 125th St., Suite 1324
New York, NY 10027

Phone Number: 212-961-4475

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Nassau Regional Office of the Attorney General

Website: Nassau Regional Office of the Attorney General (Utica office of the attorney general)

Address: Nassau Regional Office of the Attorney General
200 Old Country Rd., Suite 240
Mineola, NY 11501

Phone Number: 516-248-3301

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Plattsburgh Regional Office of the Attorney General

Website: Plattsburgh Regional Office of the Attorney General (Utica office of the attorney general)

Address: Plattsburgh Regional Office of the Attorney General
43 Durkee St., Suite 700
Plattsburgh, NY 12901-2958

Phone Number: 518-562-3282

Toll-free: 1-800-771-7755

TTY: 1-800-788-9898

Poughkeepsie Regional Office of the Attorney General

Website: Poughkeepsie Regional Office of the Attorney General (Utica office of the attorney general)

Address: Poughkeepsie Regional Office of the Attorney General
One Civic Center Plaza, Suite 401
Poughkeepsie, NY 12601-3157

Phone Number: 845-485-3900

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Rochester Regional Office of the Attorney General

Website: Rochester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Rochester Regional Office of the Attorney General
144 Exchange Blvd., Suite 200
Rochester, NY 14614-2176

Phone Number: 585-546-7430

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Watertown Regional Office of the Attorney General

Website: Watertown Regional Office of the Attorney General (Utica office of the attorney general)

Address: Watertown Regional Office of the Attorney General
Dulles State Office Building
317 Washington St.
Watertown, NY 13601

Phone Number: 315-785-2444

Toll-free: 1-800-771-7755 (Consumer Hotline)

TTY: 1-800-788-9898

Westchester Regional Office of the Attorney General

Website: Westchester Regional Office of the Attorney General (Utica office of the attorney general)

Address: Westchester Regional Office of the Attorney General
101 E. Post Rd.
White Plains, NY 10601-5008

Phone Number: 914-422-8794

Toll-free: 1-800-771-7755 (Consumer Helpline)

TTY: 1-800-788-9898

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County Consumer Protection Offices

Albany County Department of Consumer Affairs

Website: Albany County Department of Consumer Affairs

Address: Albany County Department of Consumer Affairs
Consumer Affairs
112 State St., Suite 1207-08
Albany County Office Building
Albany, NY 12207

Phone Number: 518-447-7581

Ulster County Consumer Fraud Bureau

Website: Ulster County Consumer Fraud Bureau

Address: Ulster County Consumer Fraud Bureau
Consumer Fraud Bureau
20 Lucas Ave.
Kingston, NY 12401-3708

Phone Number: 845-340-3260

Nassau County Office of Consumer Affairs

Website: Nassau County Office of Consumer Affairs

Address: Nassau County Office of Consumer Affairs
200 County Seat Dr.
Mineola, NY 11501

Phone Number: 516-571-2600

Orange County Department of Consumer Affairs

Website: Orange County Department of Consumer Affairs

Address: Orange County Department of Consumer Affairs
99 Main St.
Goshen, NY 10924

Phone Number: 845-360-6700

Putnam County Department of Consumer Affairs

Website: Putnam County Department of Consumer Affairs

Address: Putnam County Department of Consumer Affairs
110 Old Route 6, Bldg. 3
Carmel, NY 10512

Phone Number: 845-808-1617

Rockland County Office of Consumer Protection

Website: Rockland County Office of Consumer Protection

Address: Rockland County Office of Consumer Protection
18 New Hempstead Rd., 6th Floor
New City, NY 10956

Phone Number: 845-708-7600

Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Website: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures

Address: Schenectady County Department of Consumer Affairs/Bureau of Weights & Measures
64 Kellar Ave.
Schenectady, NY 12306

Phone Number: 518-356-7473 (Consumer Affairs) 518-356-6795 (Weights & Measures)

Westchester County Department of Consumer Protection

Website: Westchester County Department of Consumer Protection

Address: Westchester County Department of Consumer Protection
148 Martine Ave., Room 407
White Plains, NY 10601

Phone Number: 914-995-2155

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City Consumer Protection Offices

Town of Colonie Attorney

Website: Town of Colonie Attorney

Address: Town of Colonie Attorney
Consumer Protection Board
Memorial Town Hall
534 Loudon Rd.
Newtonville, NY 12128

Phone Number: 518-783-2790

Mt. Vernon Office of Consumer Affairs

Website: Mt. Vernon Office of Consumer Affairs

Address: Mt. Vernon Office of Consumer Affairs
City Hall
One Roosevelt Square
Mount Vernon, NY 10550

Phone Number: 914-665-2433

New York City Department of Consumer Affairs

Website: New York City Department of Consumer Affairs

Address: New York City Department of Consumer Affairs
42 Broadway, 9th Floor
New York, NY 10004

Phone Number: 212-639-9675

TTY: 212-487-2710

Yonkers Consumer Protection Bureau

Website: Yonkers Consumer Protection Bureau

Address: Yonkers Consumer Protection Bureau
87 Nepperhan Ave., Room 212
Yonkers, NY 10701

Phone Number: 914-377-3000 (Helpline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Banking Department

Website: Banking Department

Address: Banking Department
Consumer Help Unit
25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Financial Services

Website: Department of Financial Services

Address: Department of Financial Services
Insurance Department
Consumer Assistance Unit

One Commerce Plaza
Albany, NY 12257

Phone Number: 518-474-6600

Toll-free: 1-800-342-3736 (NY)

Insurance Department

Website: Insurance Department

Address: Insurance Department
Insurance Division
Consumer Assistance Unit

25 Beaver St.
New York, NY 10004

Phone Number: 212-480-6400

Toll-free: 1-800-342-3736 (NY)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Attorney General

Website: Office of the Attorney General (Utica office of the attorney general)

Address: Office of the Attorney General
Investor Protection Bureau
120 Broadway, 23rd Floor
New York, NY 10271

Phone Number: 212-416-8222

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Public Service

Website: Department of Public Service

Address: Department of Public Service
Office of Consumer Services
3 Empire State Plaza
Albany, NY 12223

Toll-free: 1-800-342-3377
1-800-342-3355 (Termination) 1-800-342-3355 (Termination)

TTY: 1-800-662-1220

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The Tax Ez Form

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