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Tax Form 1040a

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Tax Form 1040a

Tax form 1040a Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Tax form 1040a , Students, teachers, and researchers. Tax form 1040a A Accuracy-related penalties, Accuracy-related penalty. Tax form 1040a Additional Medicare Tax, Additional Medicare Tax. Tax form 1040a , Additional Medicare Tax. Tax form 1040a Adoption credit Dual-status alien, Adoption credit. Tax form 1040a Nonresident alien, Adoption credit. Tax form 1040a Resident alien, Adoption credit. Tax form 1040a Agricultural workers, Agricultural workers. Tax form 1040a , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Tax form 1040a Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Tax form 1040a S. Tax form 1040a possessions. Tax form 1040a , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Tax form 1040a Source rule, Pensions and Annuities Asset-use test, Asset-use test. Tax form 1040a Assistance (see Tax help) Athletes, professional, Professional athletes. Tax form 1040a Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Tax form 1040a Beneficiary of estate or trust, Beneficiary of an estate or trust. Tax form 1040a Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Tax form 1040a Business operations, Business operations. Tax form 1040a Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Tax form 1040a S. Tax form 1040a , Trade or Business in the United States Business-activities test, Business-activities test. Tax form 1040a C Canada Commuters, Regular commuters from Canada or Mexico. Tax form 1040a Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Tax form 1040a Residents of, Residents of Mexico or Canada or U. Tax form 1040a S. Tax form 1040a nationals. Tax form 1040a Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Tax form 1040a Withholding tax, U. Tax form 1040a S. Tax form 1040a nationals or residents of Canada, Mexico, or South Korea. Tax form 1040a Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Tax form 1040a Central withholding agreements, Central withholding agreements. Tax form 1040a Charitable contributions, Charitable contributions. Tax form 1040a Child and dependent care credit Dual-status alien, Child and dependent care credit. Tax form 1040a Nonresident alien, Child and dependent care credit. Tax form 1040a Resident alien, Child and dependent care credit. Tax form 1040a Child tax credit Resident alien, Child tax credit. Tax form 1040a , Child tax credit. Tax form 1040a , Child tax credit. Tax form 1040a Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Tax form 1040a Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Tax form 1040a Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Tax form 1040a Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Tax form 1040a Resident alien, Credit for the elderly or the disabled. Tax form 1040a Credits against tax Child and dependent care credit, Child and dependent care credit. Tax form 1040a , Child and dependent care credit. Tax form 1040a Child tax credit, Child tax credit. Tax form 1040a , Child tax credit. Tax form 1040a , Child tax credit. Tax form 1040a Credit for the elderly or the disabled, 6) Tax credits. Tax form 1040a Dual-status alien, Credits Earned income credit, Earned income credit. Tax form 1040a , 6) Tax credits. Tax form 1040a Education credits, Education credits. Tax form 1040a , Education credits. Tax form 1040a , 6) Tax credits. Tax form 1040a Excess social security tax withheld, Excess social security tax withheld. Tax form 1040a Foreign tax credit, Foreign tax credit. Tax form 1040a , Foreign tax credit. Tax form 1040a Hope credit, Education credits. Tax form 1040a , Education credits. Tax form 1040a Lifetime learning credit, Education credits. Tax form 1040a , Education credits. Tax form 1040a Retirement savings contributions, Retirement savings contributions credit. Tax form 1040a , Retirement savings contributions credit. Tax form 1040a , Retirement savings contributions credit. Tax form 1040a Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Tax form 1040a Tax withheld at source, Tax withheld at the source. Tax form 1040a Tax withheld on partnership income, Tax withheld on partnership income. Tax form 1040a Withholding from wages, Withholding from wages. Tax form 1040a Crew members Alien status, Crew members. Tax form 1040a Compensation, Crew members. Tax form 1040a Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Tax form 1040a Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Tax form 1040a Depreciable property, Depreciable property. Tax form 1040a Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Tax form 1040a Dividends, U. Tax form 1040a S. Tax form 1040a source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Tax form 1040a Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Tax form 1040a Earned income credit, 6) Tax credits. Tax form 1040a Education credit, 6) Tax credits. Tax form 1040a Exemptions, 2) Exemptions. Tax form 1040a Foreign tax credit, Foreign tax credit. Tax form 1040a Forms to file, Forms To File Head of household. Tax form 1040a , 3) Head of household. Tax form 1040a Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Tax form 1040a Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Tax form 1040a Tax rates, 5) Tax rates. Tax form 1040a When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Tax form 1040a Nonresident alien, Earned income credit. Tax form 1040a Resident alien, Earned income credit. Tax form 1040a Education credits Dual-status alien, 6) Tax credits. Tax form 1040a Nonresident alien, Education credits. Tax form 1040a Resident alien, Education credits. Tax form 1040a Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Tax form 1040a Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Tax form 1040a Employees of international organizations, Employees of international organizations. Tax form 1040a Employees, household, Household employees. Tax form 1040a Employees, withholding exemption under tax treaty, Employees and independent contractors. Tax form 1040a Employer identification number, Employer identification number (EIN). Tax form 1040a Estate, beneficiary, Beneficiary of an estate or trust. Tax form 1040a Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Tax form 1040a Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Tax form 1040a Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Tax form 1040a Compensation from a foreign employer, Students and exchange visitors. Tax form 1040a Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Tax form 1040a Treaty income, Income affected by treaties. Tax form 1040a , Treaty Income Exempt individual, Exempt individual. Tax form 1040a Exemption from withholding Employees, Employees and independent contractors. Tax form 1040a Independent contractors, Employees and independent contractors. Tax form 1040a Students, teachers, and researchers, Students, teachers, and researchers. Tax form 1040a Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Tax form 1040a Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Tax form 1040a S. Tax form 1040a nationals. Tax form 1040a Residents of South Korea, Residents of South Korea. Tax form 1040a U. Tax form 1040a S. Tax form 1040a nationals, Residents of Mexico or Canada or U. Tax form 1040a S. Tax form 1040a nationals. Tax form 1040a Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Tax form 1040a Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Tax form 1040a Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Tax form 1040a Nonresident alien, Figuring Your Tax U. Tax form 1040a S. Tax form 1040a Virgin Islands, Aliens from the U. Tax form 1040a S. Tax form 1040a Virgin Islands. Tax form 1040a Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Tax form 1040a Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Tax form 1040a , Foreign employer. Tax form 1040a Foreign government employees Alien status, Foreign government-related individuals. Tax form 1040a Exempt from U. Tax form 1040a S. Tax form 1040a tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Tax form 1040a S. Tax form 1040a tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Tax form 1040a Foreign tax credit Dual-status alien, Foreign tax credit. Tax form 1040a Nonresident alien, Foreign tax credit. Tax form 1040a Resident alien, Foreign tax credit. Tax form 1040a Forms, Form 8843. Tax form 1040a 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Tax form 1040a , Foreign tax credit. Tax form 1040a , Foreign tax credit. Tax form 1040a 2063, Form 2063 2106, Deductible travel expenses. Tax form 1040a 2210, Penalty for failure to pay estimated income tax. Tax form 1040a 3903, Moving expenses. Tax form 1040a 4563, Residents of American Samoa. Tax form 1040a 4790 (see FinCEN 105) 6251, Alternative minimum tax. Tax form 1040a 8233, Employees and independent contractors. Tax form 1040a 8275, Disclosure statement. Tax form 1040a 8288, Credit for tax withheld. Tax form 1040a 8288-A, Credit for tax withheld. Tax form 1040a 8288-B, Withholding certificates. Tax form 1040a 8801, Credit for prior year minimum tax. Tax form 1040a 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Tax form 1040a 8843, Form 8843. Tax form 1040a 8854, Reporting requirements. Tax form 1040a FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Tax form 1040a W-7, Individual taxpayer identification number (ITIN). Tax form 1040a W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Tax form 1040a G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Tax form 1040a Resident alien, Head of household. Tax form 1040a Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Tax form 1040a I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Tax form 1040a Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Tax form 1040a Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Tax form 1040a S. Tax form 1040a sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Tax form 1040a Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Tax form 1040a Exemptions for spouse and dependents, Students and business apprentices from India. Tax form 1040a Standard deduction, Students and business apprentices from India. Tax form 1040a Withholding allowances, Students and business apprentices from India. Tax form 1040a Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Tax form 1040a Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Tax form 1040a Intangible property, Intangible property. Tax form 1040a Interest Portfolio, Portfolio interest. Tax form 1040a , Interest that does not qualify as portfolio interest. Tax form 1040a Interest income Contingent, Contingent interest. Tax form 1040a Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Tax form 1040a Exempt from U. Tax form 1040a S. Tax form 1040a tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Tax form 1040a Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Tax form 1040a K Korea, South Exemptions, Residents of South Korea. Tax form 1040a , Exemptions Married filing separately, Married nonresident alien. Tax form 1040a Qualifying widow filing status, Qualifying widow(er). Tax form 1040a Withholding tax, U. Tax form 1040a S. Tax form 1040a nationals or residents of Canada, Mexico, or South Korea. Tax form 1040a L Last year of residency, Last Year of Residency Long-term U. Tax form 1040a S. Tax form 1040a resident Defined, Long-term resident defined. Tax form 1040a Expatriation tax, Long-term resident defined. Tax form 1040a Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Tax form 1040a Of nonresident aliens, Losses. Tax form 1040a Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Tax form 1040a Resident alien, Married filing jointly. Tax form 1040a Medical condition, Medical condition. Tax form 1040a Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Tax form 1040a Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Tax form 1040a Residents of, Residents of Mexico or Canada or U. Tax form 1040a S. Tax form 1040a nationals. Tax form 1040a Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Tax form 1040a Withholding tax, U. Tax form 1040a S. Tax form 1040a nationals or residents of Canada, Mexico, or South Korea. Tax form 1040a Miscellaneous deductions, Job expenses and other miscellaneous deductions. Tax form 1040a Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Tax form 1040a Multi-level marketing, Multi-level marketing. Tax form 1040a , Multi-level marketing. Tax form 1040a Municipal bonds, State and local government obligations. Tax form 1040a N National of the United States, Qualifying widow(er). Tax form 1040a , 5) Tax rates. Tax form 1040a , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Tax form 1040a Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Tax form 1040a Business expenses, Ordinary and necessary business expenses. Tax form 1040a Casualty and theft losses, Casualty and theft losses. Tax form 1040a Charitable contributions, Charitable contributions. Tax form 1040a Child care credit, Child and dependent care credit. Tax form 1040a Credit for excess social security tax withheld, Excess social security tax withheld. Tax form 1040a Credit for income tax withheld, Withholding from wages. Tax form 1040a Credit for prior year minimum tax, Credit for prior year minimum tax. Tax form 1040a Defined, Nonresident Aliens Earned income credit, Earned income credit. Tax form 1040a Education credits, Education credits. Tax form 1040a Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Tax form 1040a Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Tax form 1040a How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Tax form 1040a Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Tax form 1040a Losses, Losses. Tax form 1040a Married filing jointly, Married nonresident alien. Tax form 1040a Miscellaneous deductions, Job expenses and other miscellaneous deductions. Tax form 1040a Moving expenses, Moving expenses. Tax form 1040a Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Tax form 1040a Standard deduction, Standard deduction. Tax form 1040a State and local income taxes, State and local income taxes. Tax form 1040a Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Tax form 1040a Tax withheld at source, Tax withheld at the source. Tax form 1040a Travel expenses, Travel expenses. Tax form 1040a Withholding from partnership income, Tax withheld on partnership income. Tax form 1040a Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Tax form 1040a Registered, Obligations in registered form. Tax form 1040a Original issue discount, Original issue discount (OID). Tax form 1040a P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Tax form 1040a Payment against U. Tax form 1040a S. Tax form 1040a tax, Payments Tax withheld at the source, Tax withheld at the source. Tax form 1040a Withholding from wages, Tax Withheld Penalties, Penalties. Tax form 1040a , Penalties Accuracy-related, Accuracy-related penalty. Tax form 1040a Failure to file, Filing late. Tax form 1040a Failure to pay, Paying tax late. Tax form 1040a Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Tax form 1040a Fraud, Fraud. Tax form 1040a Frivolous tax submission, Frivolous tax submission. Tax form 1040a Negligence, Negligence or disregard. Tax form 1040a Substantial understatement of income tax, Substantial understatement of income tax. Tax form 1040a Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Tax form 1040a Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Tax form 1040a Pensions, Pensions. Tax form 1040a Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Tax form 1040a Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Tax form 1040a S. Tax form 1040a business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Tax form 1040a , Interest that does not qualify as portfolio interest. Tax form 1040a Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Tax form 1040a Property Depreciable, Depreciable property. Tax form 1040a Intangible, Intangible property. Tax form 1040a Inventory, Inventory property. Tax form 1040a Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Tax form 1040a Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Tax form 1040a S. Tax form 1040a possessions. Tax form 1040a , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Tax form 1040a Q Qualified investment entity Distributions paid by, Qualified investment entities. Tax form 1040a R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Tax form 1040a Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Tax form 1040a Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Tax form 1040a S. Tax form 1040a real property interest, U. Tax form 1040a S. Tax form 1040a real property interest. Tax form 1040a Real property income, Real property income. Tax form 1040a Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Tax form 1040a Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Tax form 1040a , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Tax form 1040a Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Tax form 1040a , Child tax credit. Tax form 1040a , Child tax credit. Tax form 1040a Defined, Resident Aliens Education credits, Education credits. Tax form 1040a Head of household, Head of household. Tax form 1040a Married filing jointly, Married filing jointly. Tax form 1040a Qualifying widow(er), Qualifying widow(er). Tax form 1040a Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Tax form 1040a Nonresident alien, Retirement savings contributions credit. Tax form 1040a Resident alien, Retirement savings contributions credit. Tax form 1040a Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Tax form 1040a Where to get, Where to get a sailing or departure permit. Tax form 1040a Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Tax form 1040a Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Tax form 1040a Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Tax form 1040a Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Tax form 1040a Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Tax form 1040a Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Tax form 1040a Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Tax form 1040a State and local income taxes, State and local income taxes. Tax form 1040a Stocks, trading in, Trading in stocks, securities, and commodities. Tax form 1040a Student loan interest expense, Student loan interest expense. Tax form 1040a Students Alien status, Students. Tax form 1040a Engaged in U. Tax form 1040a S. Tax form 1040a business, Students and trainees. Tax form 1040a Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Tax form 1040a Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Tax form 1040a , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Tax form 1040a , Students and business apprentices from India. Tax form 1040a , Students and business apprentices from India. Tax form 1040a , Students and business apprentices from India. Tax form 1040a Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Tax form 1040a , Tax home. Tax form 1040a Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Tax form 1040a Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Tax form 1040a Income affected by, Income affected by treaties. Tax form 1040a Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Tax form 1040a Teachers Alien status, Teachers and trainees. Tax form 1040a Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Tax form 1040a , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Tax form 1040a S. Tax form 1040a , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Tax form 1040a Business operations, Business operations. Tax form 1040a Income from U. Tax form 1040a S. Tax form 1040a sources, Effectively Connected Income Partnerships, Partnerships. Tax form 1040a Personal services, Personal Services Students and trainees, Students and trainees. Tax form 1040a Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Tax form 1040a Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Tax form 1040a Trainees, Teachers and trainees. Tax form 1040a , Students and trainees. Tax form 1040a Transportation income Connected with U. Tax form 1040a S. Tax form 1040a business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Tax form 1040a Travel expenses, Travel expenses. Tax form 1040a Treaties, income affected by, Income affected by treaties. Tax form 1040a Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Tax form 1040a TTY/TDD information, How To Get Tax Help U U. Tax form 1040a S Virgin Islands, residents of Withholding on wages, Residents of the U. Tax form 1040a S. Tax form 1040a Virgin Islands. Tax form 1040a U. Tax form 1040a S. Tax form 1040a national, Qualifying widow(er). Tax form 1040a , 5) Tax rates. Tax form 1040a , Withholding on Wages U. Tax form 1040a S. Tax form 1040a real property holding corporation, U. Tax form 1040a S. Tax form 1040a real property holding corporation. Tax form 1040a U. Tax form 1040a S. Tax form 1040a real property interest, U. Tax form 1040a S. Tax form 1040a real property interest. Tax form 1040a U. Tax form 1040a S. Tax form 1040a tax-exempt income, expenses allocable to, Expenses allocable to U. Tax form 1040a S. Tax form 1040a tax-exempt income. Tax form 1040a U. Tax form 1040a S. Tax form 1040a Virgin Islands, residents of Where to file, Aliens from the U. Tax form 1040a S. Tax form 1040a Virgin Islands. Tax form 1040a W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Tax form 1040a When to file, When To File, When to file for deductions and credits. Tax form 1040a Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Tax form 1040a Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Tax form 1040a Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Tax form 1040a Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Tax form 1040a S. Tax form 1040a nationals or residents of Canada, Mexico, or South Korea. Tax form 1040a Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Tax form 1040a S. Tax form 1040a nationals, U. Tax form 1040a S. Tax form 1040a nationals or residents of Canada, Mexico, or South Korea. Tax form 1040a U. Tax form 1040a S. Tax form 1040a Virgin Islands, residents of, Residents of the U. Tax form 1040a S. Tax form 1040a Virgin Islands. Tax form 1040a Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications
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Guidelines to Choose a Mover

Not all moving companies are the same. Although many are legitimate, there are some who attempt to take advantage of their clients. Follow these guidelines to help you choose the right mover:

Get a written estimate from several movers. Be wary of very low estimates. Some companies use the low price to get a contract and later ask for more money before they will remove your belongings from their truck.

Make sure the mover has an operating license. For moves from one state to another, visit protectyourmove.gov to verify a mover's license. For moves within a state, check your state, county or local consumer affairs agency.

Make sure the mover has insurance. If furniture is damaged during the move, the mover's insurance should cover it. Ask how to file a complaint if there are limits to the coverage.

Check the mover's track record. Contact your state or local consumer protection agency or Better Business Bureau to see if there is a history of complaints.

If you have a dispute with a moving company, you can file a complaint with the Federal Motor Carrier Safety Administration or by calling 1-800-832-5660. If you have a dispute about moving your household goods or vehicles internationally, contact the Federal Maritime Commission.

The Tax Form 1040a

Tax form 1040a Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. Tax form 1040a S. Tax form 1040a Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. Tax form 1040a You must meet all seven rules to qualify for the earned income credit. Tax form 1040a If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. Tax form 1040a If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Tax form 1040a Rule 1—Adjusted Gross Income (AGI) Limits 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 form 1040a Adjusted gross income (AGI). Tax form 1040a   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Tax form 1040a   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Tax form 1040a You do not need to read the rest of this publication. Tax form 1040a Example—AGI is more than limit. Tax form 1040a Your AGI is $38,550, you are single, and you have one qualifying child. Tax form 1040a You cannot claim the EIC because your AGI is not less than $37,870. Tax form 1040a 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 form 1040a Community property. Tax form 1040a   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 form 1040a This is different from the community property rules that apply under Rule 7. Tax form 1040a Rule 2—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 form 1040a Any qualifying child listed on Schedule EIC also must have a valid SSN. Tax form 1040a (See Rule 8 if you have a qualifying child. Tax form 1040a ) 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 form 1040a An example of a federally funded benefit is Medicaid. Tax form 1040a 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 form 1040a S. Tax form 1040a citizen or permanent resident, ask the SSA for a new social security card without the legend. Tax form 1040a If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Tax form 1040a S. Tax form 1040a Individual Income Tax Return, to claim the EIC. Tax form 1040a U. Tax form 1040a S. Tax form 1040a citizen. Tax form 1040a   If you were a U. Tax form 1040a S. Tax form 1040a citizen when you received your SSN, you have a valid SSN. Tax form 1040a Valid for work only with INS authorization or DHS authorization. Tax form 1040a   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 form 1040a SSN missing or incorrect. Tax form 1040a   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Tax form 1040a Other taxpayer identification number. Tax form 1040a   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 form 1040a ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Tax form 1040a No SSN. Tax form 1040a   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 form 1040a You cannot claim the EIC. Tax form 1040a Getting an SSN. Tax form 1040a   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 with the SSA. Tax form 1040a You can get Form SS-5 online at www. Tax form 1040a socialsecurity. Tax form 1040a gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Tax form 1040a Filing deadline approaching and still no SSN. Tax form 1040a   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Tax form 1040a Request an automatic 6-month extension of time to file your return. Tax form 1040a You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Tax form 1040a S. Tax form 1040a Individual Income Tax Return. Tax form 1040a For more information, see the instructions for Form 4868. Tax form 1040a File the return on time without claiming the EIC. Tax form 1040a After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Tax form 1040a Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Tax form 1040a Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. Tax form 1040a Your filing status cannot be “Married filing separately. Tax form 1040a ” Spouse did not live with you. Tax form 1040a   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 form 1040a In that case, you may be able to claim the EIC. Tax form 1040a For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Tax form 1040a Rule 4—You Must Be a U. Tax form 1040a S. Tax form 1040a 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 form 1040a You can use that filing status only if one spouse is a U. Tax form 1040a S. Tax form 1040a citizen or resident alien and you choose to treat the nonresident spouse as a U. Tax form 1040a S. Tax form 1040a resident. Tax form 1040a If you make this choice, you and your spouse are taxed on your worldwide income. Tax form 1040a If you need more information on making this choice, get Publication 519, U. Tax form 1040a S. Tax form 1040a Tax Guide for Aliens. Tax form 1040a 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 form 1040a Rule 5—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 form 1040a 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 form 1040a U. Tax form 1040a S. Tax form 1040a possessions are not foreign countries. Tax form 1040a See Publication 54, Tax Guide for U. Tax form 1040a S. Tax form 1040a Citizens and Resident Aliens Abroad, for more detailed information. Tax form 1040a Rule 6—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 form 1040a If your investment income is more than $3,300, you cannot claim the credit. Tax form 1040a Form 1040EZ. Tax form 1040a   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Tax form 1040a Form 1040A. Tax form 1040a   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. Tax form 1040a Form 1040. Tax form 1040a   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Tax form 1040a    Worksheet 1. Tax form 1040a Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. Tax form 1040a Interest and Dividends         1. Tax form 1040a Enter any amount from Form 1040, line 8a 1. Tax form 1040a   2. Tax form 1040a Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Tax form 1040a   3. Tax form 1040a Enter any amount from Form 1040, line 9a 3. Tax form 1040a   4. Tax form 1040a Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. Tax form 1040a (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Tax form 1040a ) 4. Tax form 1040a   Capital Gain Net Income         5. Tax form 1040a Enter the amount from Form 1040, line 13. Tax form 1040a If the amount on that line is a loss, enter -0- 5. Tax form 1040a       6. Tax form 1040a Enter any gain from Form 4797, Sales of Business Property, line 7. Tax form 1040a If the amount on that line is a loss, enter -0-. Tax form 1040a (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Tax form 1040a ) 6. Tax form 1040a       7. Tax form 1040a Substract line 6 of this worksheet from line 5 of this worksheet. Tax form 1040a (If the result is less than zero, enter -0-. Tax form 1040a ) 7. Tax form 1040a   Royalties and Rental Income From Personal Property         8. Tax form 1040a Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. Tax form 1040a       9. Tax form 1040a Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. Tax form 1040a       10. Tax form 1040a Subtract the amount on line 9 of this worksheet from the amount on line 8. Tax form 1040a (If the result is less than zero, enter -0-. Tax form 1040a ) 10. Tax form 1040a   Passive Activities         11. Tax form 1040a Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Tax form 1040a (g)), 34a (col. Tax form 1040a (d)), or 40). Tax form 1040a (See instructions below for lines 11 and 12. Tax form 1040a ) 11. Tax form 1040a       12. Tax form 1040a Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Tax form 1040a (f)), 34b (col. Tax form 1040a (c)), or 40). Tax form 1040a (See instructions below for lines 11 and 12. Tax form 1040a ) 12. Tax form 1040a       13. Tax form 1040a Combine the amounts on lines 11 and 12 of this worksheet. Tax form 1040a (If the result is less than zero, enter -0-. Tax form 1040a ) 13. Tax form 1040a   14. Tax form 1040a Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Tax form 1040a Enter the total. Tax form 1040a This is your investment income 14. Tax form 1040a   15. Tax form 1040a Is the amount on line 14 more than $3,300? ❑ Yes. Tax form 1040a You cannot take the credit. Tax form 1040a  ❑ No. Tax form 1040a Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). Tax form 1040a       Instructions for lines 11 and 12. Tax form 1040a In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. Tax form 1040a To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. Tax form 1040a If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. Tax form 1040a Worksheet 2. Tax form 1040a Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Tax form 1040a Note. Tax form 1040a Fill out a separate Worksheet 2 for each Form 8814. Tax form 1040a     1. Tax form 1040a Enter the amount from Form 8814, line 2a 1. Tax form 1040a   2. Tax form 1040a Enter the amount from Form 8814, line 2b 2. Tax form 1040a   3. Tax form 1040a Subtract line 2 from line 1 3. Tax form 1040a   4. Tax form 1040a Enter the amount from Form 8814, line 1a 4. Tax form 1040a   5. Tax form 1040a Add lines 3 and 4 5. Tax form 1040a   6. Tax form 1040a Enter the amount of the child's Alaska Permanent Fund dividend 6. Tax form 1040a   7. Tax form 1040a Divide line 6 by line 5. Tax form 1040a Enter the result as a decimal (rounded to at least three places) 7. Tax form 1040a   8. Tax form 1040a Enter the amount from Form 8814, line 12 8. Tax form 1040a   9. Tax form 1040a Multiply line 7 by line 8 9. Tax form 1040a   10. Tax form 1040a Subtract line 9 from line 8. Tax form 1040a Enter the result on line 4 of Worksheet 1 10. Tax form 1040a     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. Tax form 1040a )     Example—completing Worksheet 2. Tax form 1040a Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. Tax form 1040a You choose to report this income on your return. Tax form 1040a You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Tax form 1040a After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Tax form 1040a On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. Tax form 1040a 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Tax form 1040a You then enter $200 on line 4 of Worksheet 1. Tax form 1040a Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Tax form 1040a If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Tax form 1040a If you are an employee, earned income includes all the taxable income you get from your employer. Tax form 1040a Rule 15 has information that will help you figure the amount of your earned income. Tax form 1040a If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Tax form 1040a Earned Income Earned income includes all of the following types of income. Tax form 1040a Wages, salaries, tips, and other taxable employee pay. Tax form 1040a Employee pay is earned income only if it is taxable. Tax form 1040a Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Tax form 1040a But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Tax form 1040a Net earnings from self-employment. Tax form 1040a Gross income received as a statutory employee. Tax form 1040a Wages, salaries, and tips. Tax form 1040a    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Tax form 1040a You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Tax form 1040a Nontaxable combat pay election. Tax form 1040a   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Tax form 1040a The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Tax form 1040a Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Tax form 1040a For details, see Nontaxable combat pay in chapter 4. Tax form 1040a Net earnings from self-employment. Tax form 1040a   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Tax form 1040a Minister's housing. Tax form 1040a   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. Tax form 1040a For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). Tax form 1040a Statutory employee. Tax form 1040a   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Tax form 1040a You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Tax form 1040a Strike benefits. Tax form 1040a   Strike benefits paid by a union to its members are earned income. Tax form 1040a 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 form 1040a Each approved form exempts certain income from social security taxes. Tax form 1040a Each form is discussed here in terms of what is or is not earned income for the EIC. Tax form 1040a Form 4361. Tax form 1040a   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Tax form 1040a This includes wages, salaries, tips, and other taxable employee compensation. Tax form 1040a A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Tax form 1040a Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Tax form 1040a Examples include fees for performing marriages and honoraria for delivering speeches. Tax form 1040a Form 4029. Tax form 1040a   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Tax form 1040a However, amounts you received as a self-employed individual do not count as earned income. Tax form 1040a 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 form 1040a 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 form 1040a Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Tax form 1040a You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Tax form 1040a 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 form 1040a Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Tax form 1040a Disability insurance payments. Tax form 1040a   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Tax form 1040a It does not matter whether you have reached minimum retirement age. Tax form 1040a If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Tax form 1040a ” 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 form 1040a Do not include any of these items in your earned income. Tax form 1040a Earnings while an inmate. Tax form 1040a   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Tax form 1040a This includes amounts for work performed while in a work release program or while in a halfway house. Tax form 1040a Workfare payments. Tax form 1040a   Nontaxable workfare payments are not earned income for the EIC. Tax form 1040a 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 sufficient private sector employment is not available, or (2) community service program activities. Tax form 1040a Community property. Tax form 1040a   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 form 1040a 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 form 1040a 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 form 1040a Nevada, Washington, and California domestic partners. Tax form 1040a   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Tax form 1040a Your earned income for the EIC does not include any amount earned by your partner. Tax form 1040a Your earned income includes the entire amount you earned. Tax form 1040a For details, see Publication 555. Tax form 1040a Conservation Reserve Program (CRP) payments. Tax form 1040a   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 form 1040a Nontaxable military pay. Tax form 1040a   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Tax form 1040a Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Tax form 1040a See Publication 3, Armed Forces' Tax Guide, for more information. Tax form 1040a    Combat pay. Tax form 1040a You can elect to include your nontaxable combat pay in earned income for the EIC. Tax form 1040a See Nontaxable combat pay in chapter 4. Tax form 1040a Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. Tax form 1040a This chapter discusses Rules 8 through 10. Tax form 1040a You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. Tax form 1040a You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Tax form 1040a (You cannot file Form 1040EZ. Tax form 1040a ) You also must complete Schedule EIC and attach it to your return. Tax form 1040a If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Tax form 1040a No qualifying child. Tax form 1040a   If you do not meet Rule 8, you do not have a qualifying child. Tax form 1040a Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Tax form 1040a Rule 8—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 form 1040a The fours tests are: Relationship, Age, Residency, and Joint return. Tax form 1040a The four tests are illustrated in Figure 1. Tax form 1040a The paragraphs that follow contain more information about each test. Tax form 1040a 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 form 1040a The following definitions clarify the relationship test. Tax form 1040a Adopted child. Tax form 1040a   An adopted child is always treated as your own child. Tax form 1040a The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Tax form 1040a Foster child. Tax form 1040a   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Tax form 1040a (An authorized placement agency includes a state or local government agency. Tax form 1040a It also includes a tax-exempt organization licensed by a state. Tax form 1040a In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Tax form 1040a ) Example. Tax form 1040a 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 form 1040a Debbie is your foster child. Tax form 1040a Figure 1. Tax form 1040a Tests for Qualifying Child Please click here for the text description of the image. Tax form 1040a Conditions for Qualifying Child 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 form 1040a The following examples and definitions clarify the age test. Tax form 1040a Example 1—child not under age 19. Tax form 1040a Your son turned 19 on December 10. Tax form 1040a 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 form 1040a Example 2—child not younger than you or your spouse. Tax form 1040a Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Tax form 1040a He is not disabled. Tax form 1040a Both you and your spouse are 21 years old, and you file a joint return. Tax form 1040a Your brother is not your qualifying child because he is not younger than you or your spouse. Tax form 1040a Example 3—child younger than your spouse but not younger than you. Tax form 1040a The facts are the same as in Example 2 except that your spouse is 25 years old. Tax form 1040a Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Tax form 1040a Student defined. Tax form 1040a   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 form 1040a   The 5 calendar months need not be consecutive. Tax form 1040a   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 form 1040a School defined. Tax form 1040a   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Tax form 1040a 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 form 1040a Vocational high school students. Tax form 1040a   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 form 1040a Permanently and totally disabled. Tax form 1040a   Your child is permanently and totally disabled if both of the following apply. Tax form 1040a He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Tax form 1040a 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 form 1040a Residency Test Your child must have lived with you in the United States for more than half of 2013. Tax form 1040a The following definitions clarify the residency test. Tax form 1040a United States. Tax form 1040a   This means the 50 states and the District of Columbia. Tax form 1040a It does not include Puerto Rico or U. Tax form 1040a S. Tax form 1040a possessions such as Guam. Tax form 1040a Homeless shelter. Tax form 1040a   Your home can be any location where you regularly live. Tax form 1040a You do not need a traditional home. Tax form 1040a 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 form 1040a Military personnel stationed outside the United States. Tax form 1040a   U. Tax form 1040a S. Tax form 1040a 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 form 1040a Extended active duty. Tax form 1040a   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 form 1040a 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 form 1040a Birth or death of child. Tax form 1040a    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 form 1040a Temporary absences. Tax form 1040a   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 form 1040a Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Tax form 1040a Kidnapped child. Tax form 1040a   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 form 1040a The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Tax form 1040a This treatment applies for all years until the child is returned. Tax form 1040a 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 form 1040a   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Tax form 1040a Joint Return Test To meet this test, the child cannot file a joint return for the year. Tax form 1040a Exception. Tax form 1040a   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 form 1040a Example 1—child files joint return. Tax form 1040a You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Tax form 1040a He earned $25,000 for the year. Tax form 1040a The couple files a joint return. Tax form 1040a Because your daughter and her husband file a joint return, she is not your qualifying child. Tax form 1040a Example 2—child files joint return to get refund of tax withheld. Tax form 1040a Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Tax form 1040a They do not have a child. Tax form 1040a Neither is required to file a tax return. Tax form 1040a Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Tax form 1040a The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Tax form 1040a Example 3—child files joint return to claim American opportunity credit. Tax form 1040a The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Tax form 1040a 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 form 1040a Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. Tax form 1040a The exception to the joint return test does not apply, so your son is not your qualifying child. Tax form 1040a Married child. Tax form 1040a   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 form 1040a    Social security number. Tax form 1040a Your 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 form 1040a 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), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Tax form 1040a   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 form 1040a For more information about SSNs, see Rule 2. Tax form 1040a Rule 9—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 form 1040a However, only one of these persons can actually treat the child as a qualifying child. Tax form 1040a 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 form 1040a The exemption for the child. Tax form 1040a The child tax credit. Tax form 1040a Head of household filing status. Tax form 1040a The credit for child and dependent care expenses. Tax form 1040a The exclusion for dependent care benefits. Tax form 1040a The EIC. Tax form 1040a The other person cannot take any of these benefits based on this qualifying child. Tax form 1040a In other words, you and the other person cannot agree to divide these tax benefits between you. Tax form 1040a The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Tax form 1040a The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Tax form 1040a However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Tax form 1040a Tiebreaker rules. Tax form 1040a   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 form 1040a If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Tax form 1040a 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 form 1040a 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 form 1040a 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 form 1040a 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 form 1040a 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 form 1040a 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 form 1040a See Example 8. Tax form 1040a   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 form 1040a See Examples 1 through 13. Tax form 1040a   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 chapter 3 for people who do not have a qualifying child. Tax form 1040a If the other person cannot claim the EIC. Tax form 1040a   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 form 1040a See Examples 6 and 7. Tax form 1040a 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 in this chapter. Tax form 1040a Examples. Tax form 1040a    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 form 1040a Example 1—child lived with parent and grandparent. Tax form 1040a You and your 2-year-old son Jimmy lived with your mother all year. Tax form 1040a You are 25 years old, unmarried, and your AGI is $9,000. Tax form 1040a Your only income was $9,000 from a part-time job. Tax form 1040a Your mother's only income was $20,000 from her job, and her AGI is $20,000. Tax form 1040a Jimmy's father did not live with you or Jimmy. Tax form 1040a The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Tax form 1040a 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 form 1040a However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). Tax form 1040a He is not a qualifying child of anyone else, including his father. Tax form 1040a 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 form 1040a Example 2—parent has higher AGI than grandparent. Tax form 1040a The facts are the same as in Example 1 except your AGI is $25,000. Tax form 1040a Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Tax form 1040a Only you can claim him. Tax form 1040a Example 3—two persons claim same child. Tax form 1040a The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Tax form 1040a 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 form 1040a 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 form 1040a Example 4—qualifying children split between two persons. Tax form 1040a 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 form 1040a Only one of you can claim each child. Tax form 1040a However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Tax form 1040a For example, if you claim one child, your mother can claim the other two. Tax form 1040a Example 5—taxpayer who is a qualifying child. Tax form 1040a The facts are the same as in Example 1 except that you are only 18 years old. Tax form 1040a This means you are a qualifying child of your mother. Tax form 1040a Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Tax form 1040a Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Tax form 1040a 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 form 1040a Example 6—grandparent with too much earned income to claim EIC. Tax form 1040a The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Tax form 1040a 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 form 1040a Example 7—parent with too much earned income to claim EIC. Tax form 1040a 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 form 1040a Your earned income is too high for you to claim the EIC. Tax form 1040a But your mother cannot claim the EIC either, because her AGI is not higher than yours. Tax form 1040a Example 8—child lived with both parents and grandparent. Tax form 1040a 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 AGI of $30,000 on a joint return. Tax form 1040a 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 form 1040a 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 form 1040a In other words, each parent's AGI can be treated as $15,000. Tax form 1040a Example 9—separated parents. Tax form 1040a 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 form 1040a In August and September, Joey lived with you. Tax form 1040a For the rest of the year, Joey lived with your husband, who is Joey's father. Tax form 1040a 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 form 1040a 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 form 1040a You and your husband will file separate returns. Tax form 1040a Your husband agrees to let you treat Joey as a qualifying child. Tax form 1040a 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 form 1040a However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Tax form 1040a See Rule 3. Tax form 1040a Example 10—separated parents claim same child. Tax form 1040a The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Tax form 1040a In this case, only your husband will be allowed to treat Joey as a qualifying child. Tax form 1040a This is because, during 2013, the boy lived with him longer than with you. Tax form 1040a You cannot claim the EIC (either with or without a qualifying child). Tax form 1040a 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 form 1040a See Rule 3. Tax form 1040a Example 11—unmarried parents. Tax form 1040a You, your 5-year-old son, and your son's father lived together all year. Tax form 1040a You and your son's father are not married. Tax form 1040a 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 form 1040a Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Tax form 1040a Neither of you had any other income. Tax form 1040a Your son's father agrees to let you treat the child as a qualifying child. Tax form 1040a 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 form 1040a Example 12—unmarried parents claim same child. Tax form 1040a 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 form 1040a In this case, only your son's father will be allowed to treat your son as a qualifying child. Tax form 1040a This is because his AGI, $14,000, is more than your AGI, $12,000. Tax form 1040a You cannot claim the EIC (either with or without a qualifying child). Tax form 1040a Example 13—child did not live with a parent. Tax form 1040a You and your 7-year-old niece, your sister's child, lived with your mother all year. Tax form 1040a You are 25 years old, and your AGI is $9,300. Tax form 1040a Your only income was from a part-time job. Tax form 1040a Your mother's AGI is $15,000. Tax form 1040a Her only income was from her job. Tax form 1040a Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Tax form 1040a 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 form 1040a However, only your mother can treat her as a qualifying child. Tax form 1040a This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Tax form 1040a Special rule for divorced or separated parents (or parents who live apart). Tax form 1040a   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 form 1040a 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 time during the last 6 months of 2013, whether or not they are or were married. Tax form 1040a The child received over half of his or her support for the year from the parents. Tax form 1040a The child is in the custody of one or both parents for more than half of 2013. Tax form 1040a Either of the following statements is true. Tax form 1040a 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 form 1040a 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 form 1040a 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 form 1040a For details, see Publication 501. Tax form 1040a Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Tax form 1040a Applying Rule 9 to divorced or separated parents (or parents who live apart). Tax form 1040a   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 form 1040a 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 form 1040a 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 form 1040a Example 1. Tax form 1040a You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Tax form 1040a Your AGI is $10,000. Tax form 1040a Your mother’s AGI is $25,000. Tax form 1040a Your son's father did not live with you or your son. Tax form 1040a Under the Special rule for 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 form 1040a 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 form 1040a You and your mother did not have any child care expenses or dependent care benefits. Tax form 1040a 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 form 1040a Example 2. Tax form 1040a 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 form 1040a Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Tax form 1040a Example 3. Tax form 1040a 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 form 1040a Your mother also claims him as a qualifying child for head of household filing status. Tax form 1040a You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Tax form 1040a The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Tax form 1040a Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Tax form 1040a ) if all of the following statements are true. Tax form 1040a You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Tax form 1040a Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Tax form 1040a 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 form 1040a You lived with that person in the United States for more than half of the year. Tax form 1040a 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 form 1040a For more details about the tests to be a qualifying child, see Rule 8. Tax form 1040a If you are a qualifying child of another taxpayer, you cannot claim the EIC. Tax form 1040a 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 form 1040a Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Tax form 1040a Example. Tax form 1040a You and your daughter lived with your mother all year. Tax form 1040a You are 22 years old, unmarried, and attended a trade school full time. Tax form 1040a You had a part-time job and earned $5,700. Tax form 1040a You had no other income. Tax form 1040a Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Tax form 1040a She can claim the EIC if she meets all the other requirements. Tax form 1040a Because you are your mother's qualifying child, you cannot claim the EIC. Tax form 1040a This is so even if your mother cannot or does not claim the EIC. Tax form 1040a Child of person not required to file a return. Tax form 1040a   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met 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 form 1040a Example 1—return not required. Tax form 1040a 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 form 1040a As a result, you are not your mother's qualifying child. Tax form 1040a You can claim the EIC if you meet all the other requirements to do so. Tax form 1040a Example 2—return filed to get refund of tax withheld. Tax form 1040a The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. Tax form 1040a She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Tax form 1040a As a result, you are not your mother's qualifying child. Tax form 1040a You can claim the EIC if you meet all the other requirements to do so. Tax form 1040a Example 3—return filed to get EIC. Tax form 1040a The facts are the same as in Example 2 except your mother claimed the EIC on her return. Tax form 1040a Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Tax form 1040a As a result, you are your mother's qualifying child. Tax form 1040a You cannot claim the EIC. Tax form 1040a Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. Tax form 1040a This chapter discusses Rules 11 through 14. Tax form 1040a You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. Tax form 1040a You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Tax form 1040a If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Tax form 1040a If you have a qualifying child. Tax form 1040a   If you meet Rule 8, you have a qualifying child. Tax form 1040a If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Tax form 1040a Rule 11—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 form 1040a 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 form 1040a It does not matter which spouse meets the age test, as long as one of the spouses does. Tax form 1040a You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Tax form 1040a 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 form 1040a If neither you nor your spouse meets the age test, you cannot claim the EIC. Tax form 1040a Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Tax form 1040a Death of spouse. Tax form 1040a   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 form 1040a Example 1. Tax form 1040a You are age 28 and unmarried. Tax form 1040a You meet the age test. Tax form 1040a Example 2—spouse meets age test. Tax form 1040a You are married and filing a joint return. Tax form 1040a You are age 23 and your spouse is age 27. Tax form 1040a You meet the age test because your spouse is at least age 25 but under age 65. Tax form 1040a Example 3—spouse dies in 2013. Tax form 1040a You are married and filing a joint return with your spouse who died in August 2013. Tax form 1040a You are age 67. Tax form 1040a Your spouse would have become age 65 in November 2013. Tax form 1040a Because your spouse was under age 65 when she died, you meet the age test. Tax form 1040a Rule 12—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 form 1040a 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 form 1040a If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. Tax form 1040a If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Tax form 1040a Example 1. Tax form 1040a In 2013, you were age 25, single, and living at home with your parents. Tax form 1040a You worked and were not a student. Tax form 1040a You earned $7,500. Tax form 1040a Your parents cannot claim you as a dependent. Tax form 1040a 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 form 1040a You meet this rule. Tax form 1040a You can claim the EIC if you meet all the other requirements. Tax form 1040a Example 2. Tax form 1040a The facts are the same as in Example 1, except that you earned $2,000. Tax form 1040a Your parents can claim you as a dependent but decide not to. Tax form 1040a You do not meet this rule. Tax form 1040a You cannot claim the credit because your parents could have claimed you as a dependent. Tax form 1040a Joint returns. Tax form 1040a   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Tax form 1040a   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Tax form 1040a 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 form 1040a Example 1—return filed to get refund of tax withheld. Tax form 1040a You are 26 years old. Tax form 1040a You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Tax form 1040a Neither you nor your wife is required to file a tax return. Tax form 1040a You do not have a child. Tax form 1040a Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Tax form 1040a Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Tax form 1040a They can claim exemptions for you and your wife if all the other tests to do so are met. Tax form 1040a Example 2—return filed to get EIC. Tax form 1040a The facts are the same as in Example 1except no taxes were taken out of your pay. Tax form 1040a 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 form 1040a Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. Tax form 1040a Your parents cannot claim an exemption for either you or your wife. Tax form 1040a Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Tax form 1040a ) if all of the following statements are true. Tax form 1040a You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Tax form 1040a Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Tax form 1040a 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 form 1040a You lived with that person in the United States for more than half of the year. Tax form 1040a 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 form 1040a For more details about the tests to be a qualifying child, see Rule 8. Tax form 1040a If you are a qualifying child of another taxpayer, you cannot claim the EIC. Tax form 1040a 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 form 1040a Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Tax form 1040a Example. Tax form 1040a You lived with your mother all year. Tax form 1040a You are age 26, unmarried, and permanently and totally disabled. Tax form 1040a Your only income was from a community center where you went three days a week to answer telephones. Tax form 1040a You earned $5,000 for the year and provided more than half of your own support. Tax form 1040a Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Tax form 1040a She can claim the EIC if she meets all the other requirements. Tax form 1040a Because you are a qualifying child of your mother, you cannot claim the EIC. Tax form 1040a This is so even if your mother cannot or does not claim the EIC. Tax form 1040a Joint returns. Tax form 1040a   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Tax form 1040a   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Tax form 1040a But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Tax form 1040a Child of person not required to file a return. Tax form 1040a   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 form 1040a Example 1—return not required. Tax form 1040a You lived all year with your father. Tax form 1040a You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Tax form 1040a You have no other income, no children, and provided more than half of your own support. Tax form 1040a Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Tax form 1040a As a result, you are not your father's qualifying child. Tax form 1040a You can claim the EIC if you meet all the other requirements to do so. Tax form 1040a Example 2—return filed to get refund of tax withheld. Tax form 1040a The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. Tax form 1040a He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Tax form 1040a As a result, you are not your father's qualifying child. Tax form 1040a You can claim the EIC if you meet all the other requirements to do so. Tax form 1040a Example 3—return filed to get EIC. Tax form 1040a The facts are the same as in Example 2 except your father claimed the EIC on his return. Tax form 1040a Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Tax form 1040a As a result, you are your father's qualifying child. Tax form 1040a You cannot claim the EIC. Tax form 1040a Rule 14—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 form 1040a If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Tax form 1040a United States. Tax form 1040a   This means the 50 states and the District of Columbia. Tax form 1040a It does not include Puerto Rico or U. Tax form 1040a S. Tax form 1040a possessions such as Guam. Tax form 1040a Homeless shelter. Tax form 1040a   Your home can be any location where you regularly live. Tax form 1040a You do not need a traditional home. Tax form 1040a If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Tax form 1040a Military personnel stationed outside the United States. Tax form 1040a   U. Tax form 1040a S. Tax form 1040a military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. Tax form 1040a Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Tax form 1040a You need to know the amount of your earned income to see if you meet the rule in this chapter. Tax form 1040a You also need to know that amount to figure your EIC. Tax form 1040a Rule 15—Earned Income Limits 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 form 1040a Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Tax form 1040a Employee pay is earned income only if it is taxable. Tax form 1040a Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Tax form 1040a But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Tax form 1040a Earned income is explained in detail in Rule 7 in chapter 1. Tax form 1040a Figuring earned income. Tax form 1040a   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 form 1040a   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 form 1040a   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 form 1040a You will then reduce that amount by any amount included on that line and described in the following list. Tax form 1040a Scholarship or fellowship grants not reported on a Form W-2. Tax form 1040a 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 form 1040a Inmate's income. Tax form 1040a Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Tax form 1040a This includes amounts received for work performed while in a work release program or while in a halfway house. Tax form 1040a 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 form 1040a Pension or annuity from deferred compensation plans. Tax form 1040a 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 form 1040a 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 form 1040a This amount may be reported in box 11 of your Form W-2. Tax form 1040a If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Tax form 1040a Clergy. Tax form 1040a   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 re