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Amend 2011 Federal Return

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Amend 2011 Federal Return

Amend 2011 federal return 11. Amend 2011 federal return   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. Amend 2011 federal return S. Amend 2011 federal return Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. Amend 2011 federal return This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Amend 2011 federal return You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Amend 2011 federal return These forms are discussed in this chapter. Amend 2011 federal return To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . Amend 2011 federal return If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. Amend 2011 federal return Read Aliens Required To Obtain Sailing or Departure Permits . Amend 2011 federal return Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. Amend 2011 federal return Useful Items - You may want to see: Form (and Instructions) 1040-C U. Amend 2011 federal return S. Amend 2011 federal return Departing Alien Income Tax Return 2063 U. Amend 2011 federal return S. Amend 2011 federal return Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. Amend 2011 federal return Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. Amend 2011 federal return If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. Amend 2011 federal return Category 1. Amend 2011 federal return   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. Amend 2011 federal return Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. Amend 2011 federal return However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. Amend 2011 federal return   The statement must be presented to an IRS office. Amend 2011 federal return Category 2. Amend 2011 federal return    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. Amend 2011 federal return S. Amend 2011 federal return tax under U. Amend 2011 federal return S. Amend 2011 federal return tax laws (described in chapter 10), and Who receive no other income from U. Amend 2011 federal return S. Amend 2011 federal return sources. Amend 2011 federal return If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. Amend 2011 federal return This is true even if your income is exempt from U. Amend 2011 federal return S. Amend 2011 federal return tax because of an income tax treaty, consular agreement, or international agreement. Amend 2011 federal return Category 3. Amend 2011 federal return   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. Amend 2011 federal return S. Amend 2011 federal return sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. Amend 2011 federal return S. Amend 2011 federal return Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. Amend 2011 federal return S. Amend 2011 federal return trade or business. Amend 2011 federal return (See Interest Income in chapter 3. Amend 2011 federal return ) Category 4. Amend 2011 federal return   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. Amend 2011 federal return S. Amend 2011 federal return sources while in the United States under those visas, other than: Income from employment authorized by the U. Amend 2011 federal return S. Amend 2011 federal return Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. Amend 2011 federal return S. Amend 2011 federal return trade or business. Amend 2011 federal return (See Interest Income in chapter 3. Amend 2011 federal return ) Category 5. Amend 2011 federal return   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. Amend 2011 federal return If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. Amend 2011 federal return Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. Amend 2011 federal return S. Amend 2011 federal return possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. Amend 2011 federal return S. Amend 2011 federal return possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. Amend 2011 federal return Category 6. Amend 2011 federal return   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. Amend 2011 federal return S. Amend 2011 federal return tax. Amend 2011 federal return Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. Amend 2011 federal return To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. Amend 2011 federal return See Forms To File , later. Amend 2011 federal return You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. Amend 2011 federal return See Paying Taxes and Obtaining Refunds , later. Amend 2011 federal return Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. Amend 2011 federal return Where to get a sailing or departure permit. Amend 2011 federal return   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. Amend 2011 federal return When to get a sailing or departure permit. Amend 2011 federal return   You should get your sailing or departure permit at least 2 weeks before you plan to leave. Amend 2011 federal return You cannot apply earlier than 30 days before your planned departure date. Amend 2011 federal return Do not wait until the last minute in case there are unexpected problems. Amend 2011 federal return Papers to submit. Amend 2011 federal return   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. Amend 2011 federal return Bring the following records with you if they apply. Amend 2011 federal return Your passport and alien registration card or visa. Amend 2011 federal return Copies of your U. Amend 2011 federal return S. Amend 2011 federal return income tax returns filed for the past 2 years. Amend 2011 federal return If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. Amend 2011 federal return Receipts for income taxes paid on these returns. Amend 2011 federal return Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. Amend 2011 federal return A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. Amend 2011 federal return If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. Amend 2011 federal return Proof of estimated tax payments for the past year and this year. Amend 2011 federal return Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. Amend 2011 federal return Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. Amend 2011 federal return Copies of the application for, and approval of, the grant. Amend 2011 federal return A statement of the amount paid, and your duties and obligations under the grant. Amend 2011 federal return A list of any previous grants. Amend 2011 federal return Documents indicating you qualify for any special tax treaty benefits claimed. Amend 2011 federal return Document verifying your date of departure from the United States, such as an airline ticket. Amend 2011 federal return Document verifying your U. Amend 2011 federal return S. Amend 2011 federal return taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). Amend 2011 federal return Note. Amend 2011 federal return   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. Amend 2011 federal return This applies whether or not your spouse requires a permit. Amend 2011 federal return Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. Amend 2011 federal return Employees in the IRS office can assist in filing these forms. Amend 2011 federal return Both forms have a “certificate of compliance” section. Amend 2011 federal return When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. Amend 2011 federal return S. Amend 2011 federal return tax obligations have been satisfied according to available information. Amend 2011 federal return Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. Amend 2011 federal return Form 2063 This is a short form that asks for certain information but does not include a tax computation. Amend 2011 federal return The following departing aliens can get their sailing or departure permits by filing Form 2063. Amend 2011 federal return Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. Amend 2011 federal return Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. Amend 2011 federal return However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. Amend 2011 federal return Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. Amend 2011 federal return The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. Amend 2011 federal return However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. Amend 2011 federal return Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. Amend 2011 federal return Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. Amend 2011 federal return When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. Amend 2011 federal return However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. Amend 2011 federal return See Bond To Ensure Payment , discussed later. Amend 2011 federal return The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. Amend 2011 federal return Returning to the United States. Amend 2011 federal return   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. Amend 2011 federal return You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. Amend 2011 federal return   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. Amend 2011 federal return The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. Amend 2011 federal return However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. Amend 2011 federal return Joint return on Form 1040-C. Amend 2011 federal return   Departing husbands and wives who are nonresident aliens cannot file joint returns. Amend 2011 federal return However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. Amend 2011 federal return Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. Amend 2011 federal return You must also pay any taxes due for past years. Amend 2011 federal return If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. Amend 2011 federal return However, the IRS cannot provide a refund at the time of departure. Amend 2011 federal return If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. Amend 2011 federal return Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. Amend 2011 federal return However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. Amend 2011 federal return The bond must equal the tax due plus interest to the date of payment as figured by the IRS. Amend 2011 federal return Information about the form of bond and security on it can be obtained from your IRS office. Amend 2011 federal return Filing Annual U. Amend 2011 federal return S. Amend 2011 federal return Income Tax Returns Form 1040-C is not an annual U. Amend 2011 federal return S. Amend 2011 federal return income tax return. Amend 2011 federal return If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. Amend 2011 federal return Chapters 5 and 7 discuss filing an annual U. Amend 2011 federal return S. Amend 2011 federal return income tax return. Amend 2011 federal return The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. Amend 2011 federal return S. Amend 2011 federal return income tax return. Amend 2011 federal return Prev  Up  Next   Home   More Online Publications
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The Amend 2011 Federal Return

Amend 2011 federal return 36. Amend 2011 federal return   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Amend 2011 federal return Rules for EveryoneRule 1. Amend 2011 federal return Your AGI Must Be Less Than: Rule 2. Amend 2011 federal return You Must Have a Valid Social Security Number (SSN) Rule 3. Amend 2011 federal return Your Filing Status Cannot Be Married Filing Separately Rule 4. Amend 2011 federal return You Must Be a U. Amend 2011 federal return S. Amend 2011 federal return Citizen or Resident Alien All Year Rule 5. Amend 2011 federal return You Cannot File Form 2555 or Form 2555-EZ Rule 6. Amend 2011 federal return Your Investment Income Must Be $3,300 or Less Rule 7. Amend 2011 federal return You Must Have Earned Income Part B. Amend 2011 federal return Rules If You Have a Qualifying ChildRule 8. Amend 2011 federal return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Amend 2011 federal return Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Amend 2011 federal return You Cannot Be a Qualifying Child of Another Taxpayer Part C. Amend 2011 federal return Rules If You Do Not Have a Qualifying ChildRule 11. Amend 2011 federal return You Must Be at Least Age 25 but Under Age 65 Rule 12. Amend 2011 federal return You Cannot Be the Dependent of Another Person Rule 13. Amend 2011 federal return You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Amend 2011 federal return You Must Have Lived in the United States More Than Half of the Year Part D. Amend 2011 federal return Figuring and Claiming the EICRule 15. Amend 2011 federal return Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Amend 2011 federal return John and Janet Smith (Form 1040A) Example 2. Amend 2011 federal return Kelly Green (Form 1040EZ) What's New Earned income amount is more. Amend 2011 federal return  The maximum amount of income you can earn and still get the credit has increased. Amend 2011 federal return You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Amend 2011 federal return Your adjusted gross income also must be less than the amount in the above list that applies to you. Amend 2011 federal return For details, see Rules 1 and 15. Amend 2011 federal return Investment income amount is more. Amend 2011 federal return  The maximum amount of investment income you can have and still get the credit has increased to $3,300. Amend 2011 federal return See Rule 6. Amend 2011 federal return Reminders Increased EIC on certain joint returns. Amend 2011 federal return  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Amend 2011 federal return As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Amend 2011 federal return When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Amend 2011 federal return Online help. Amend 2011 federal return  You can use the EITC Assistant at www. Amend 2011 federal return irs. Amend 2011 federal return gov/eitc to find out if you are eligible for the credit. Amend 2011 federal return The EITC Assistant is available in English and Spanish. Amend 2011 federal return EIC questioned by IRS. Amend 2011 federal return  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Amend 2011 federal return We will tell you what documents to send us. Amend 2011 federal return These may include: birth certificates, school records, medical records, etc. Amend 2011 federal return The process of establishing your eligibility will delay your refund. Amend 2011 federal return Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. Amend 2011 federal return A tax credit usually means more money in your pocket. Amend 2011 federal return It reduces the amount of tax you owe. Amend 2011 federal return The EIC may also give you a refund. Amend 2011 federal return How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. Amend 2011 federal return When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. Amend 2011 federal return Or, if you prefer, you can let the IRS figure the credit for you. Amend 2011 federal return How will this chapter help you?   This chapter will explain the following. Amend 2011 federal return The rules you must meet to qualify for the EIC. Amend 2011 federal return How to figure the EIC. Amend 2011 federal return Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . Amend 2011 federal return Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . Amend 2011 federal return There is one final rule you must meet in Part D, Figuring and Claiming the EIC . Amend 2011 federal return You qualify for the credit if you meet all the rules in each part that applies to you. Amend 2011 federal return If you have a qualifying child, the rules in Parts A, B, and D apply to you. Amend 2011 federal return If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Amend 2011 federal return Table 36-1, Earned Income Credit in a Nutshell. Amend 2011 federal return   Use Table 36–1 as a guide to Parts A, B, C, and D. Amend 2011 federal return The table is a summary of all the rules in each part. Amend 2011 federal return Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. Amend 2011 federal return If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. Amend 2011 federal return You must also qualify to claim the EIC by meeting all the rules described in this chapter. Amend 2011 federal return However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. Amend 2011 federal return For example, if your arithmetic is incorrect, the IRS can correct it. Amend 2011 federal return If you do not provide a correct social security number, the IRS can deny the EIC. Amend 2011 federal return These kinds of errors are called math or clerical errors. Amend 2011 federal return If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. Amend 2011 federal return If your error was due to fraud, then you cannot claim the EIC for the next 10 years. Amend 2011 federal return More information. Amend 2011 federal return   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. Amend 2011 federal return Part A. Amend 2011 federal return Rules for Everyone This part of the chapter discusses Rules 1 through 7. Amend 2011 federal return You must meet all seven rules to qualify for the earned income credit. Amend 2011 federal return If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. Amend 2011 federal return If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. Amend 2011 federal return Rule 1. Amend 2011 federal return Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Amend 2011 federal return Adjusted gross income (AGI). Amend 2011 federal return   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). Amend 2011 federal return If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Amend 2011 federal return Example. Amend 2011 federal return Your AGI is $38,550, you are single, and you have one qualifying child. Amend 2011 federal return You cannot claim the EIC because your AGI is not less than $37,870. Amend 2011 federal return However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. Amend 2011 federal return Community property. Amend 2011 federal return   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. Amend 2011 federal return This is different from the community property rules that apply under Rule 7 . Amend 2011 federal return Rule 2. Amend 2011 federal return You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). Amend 2011 federal return Any qualifying child listed on Schedule EIC also must have a valid SSN. Amend 2011 federal return (See Rule 8 if you have a qualifying child. Amend 2011 federal return ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Amend 2011 federal return An example of a federally funded benefit is Medicaid. Amend 2011 federal return If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. Amend 2011 federal return S. Amend 2011 federal return citizen or permanent resident, ask the SSA for a new social security card without the legend. Amend 2011 federal return U. Amend 2011 federal return S. Amend 2011 federal return citizen. Amend 2011 federal return   If you were a U. Amend 2011 federal return S. Amend 2011 federal return citizen when you received your SSN, you have a valid SSN. Amend 2011 federal return Valid for work only with INS or DHS authorization. Amend 2011 federal return   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. Amend 2011 federal return SSN missing or incorrect. Amend 2011 federal return   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Amend 2011 federal return Other taxpayer identification number. Amend 2011 federal return   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). Amend 2011 federal return ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Amend 2011 federal return No SSN. Amend 2011 federal return   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amend 2011 federal return You cannot claim the EIC. Amend 2011 federal return Getting an SSN. Amend 2011 federal return   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. Amend 2011 federal return You can get Form SS-5 online at www. Amend 2011 federal return socialsecurity. Amend 2011 federal return gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Amend 2011 federal return Filing deadline approaching and still no SSN. Amend 2011 federal return   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Amend 2011 federal return Request an automatic 6-month extension of time to file your return. Amend 2011 federal return You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Amend 2011 federal return S. Amend 2011 federal return Individual Income Tax Return. Amend 2011 federal return For more information, see chapter 1 . Amend 2011 federal return File the return on time without claiming the EIC. Amend 2011 federal return After receiving the SSN, file an amended return (Form 1040X, Amended U. Amend 2011 federal return S. Amend 2011 federal return Individual Income Tax Return) claiming the EIC. Amend 2011 federal return Attach a filled-in Schedule EIC if you have a qualifying child. Amend 2011 federal return Table 36-1. Amend 2011 federal return Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Amend 2011 federal return Second, you must meet all the rules in one of these columns, whichever applies. Amend 2011 federal return Third, you must meet the rule in this column. Amend 2011 federal return Part A. Amend 2011 federal return  Rules for Everyone Part B. Amend 2011 federal return  Rules If You Have a Qualifying Child Part C. Amend 2011 federal return  Rules If You Do Not Have a Qualifying Child Part D. Amend 2011 federal return  Figuring and Claiming the EIC 1. Amend 2011 federal return Your adjusted gross income (AGI) must be less than: • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Amend 2011 federal return 2. Amend 2011 federal return You must have a valid social security number. Amend 2011 federal return  3. Amend 2011 federal return Your filing status cannot be “Married filing separately. Amend 2011 federal return ” 4. Amend 2011 federal return You must be a U. Amend 2011 federal return S. Amend 2011 federal return citizen or resident alien all year. Amend 2011 federal return  5. Amend 2011 federal return You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Amend 2011 federal return  6. Amend 2011 federal return Your investment income must be $3,300 or less. Amend 2011 federal return  7. Amend 2011 federal return You must have earned income. Amend 2011 federal return 8. Amend 2011 federal return Your child must meet the relationship, age, residency, and joint return tests. Amend 2011 federal return  9. Amend 2011 federal return Your qualifying child cannot be used by more than one person to claim the EIC. Amend 2011 federal return  10. Amend 2011 federal return You cannot be a qualifying child of another person. Amend 2011 federal return 11. Amend 2011 federal return You must be at least age 25 but under age 65. Amend 2011 federal return  12. Amend 2011 federal return You cannot be the dependent of another person. Amend 2011 federal return  13. Amend 2011 federal return You cannot be a qualifying child of another person. Amend 2011 federal return  14. Amend 2011 federal return You must have lived in the United States more than half of the year. Amend 2011 federal return 15. Amend 2011 federal return Your earned income must be less than: • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Amend 2011 federal return Rule 3. Amend 2011 federal return Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. Amend 2011 federal return Your filing status cannot be “Married filing separately. Amend 2011 federal return ” Spouse did not live with you. Amend 2011 federal return   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. Amend 2011 federal return In that case, you may be able to claim the EIC. Amend 2011 federal return For detailed information about filing as head of household, see chapter 2 . Amend 2011 federal return Rule 4. Amend 2011 federal return You Must Be a U. Amend 2011 federal return S. Amend 2011 federal return Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. Amend 2011 federal return You can use that filing status only if one spouse is a U. Amend 2011 federal return S. Amend 2011 federal return citizen or resident alien and you choose to treat the nonresident spouse as a U. Amend 2011 federal return S. Amend 2011 federal return resident. Amend 2011 federal return If you make this choice, you and your spouse are taxed on your worldwide income. Amend 2011 federal return If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). Amend 2011 federal return If you need more information on making this choice, get Publication 519, U. Amend 2011 federal return S. Amend 2011 federal return Tax Guide for Aliens. Amend 2011 federal return Rule 5. Amend 2011 federal return You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Amend 2011 federal return You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Amend 2011 federal return U. Amend 2011 federal return S. Amend 2011 federal return possessions are not foreign countries. Amend 2011 federal return See Publication 54, Tax Guide for U. Amend 2011 federal return S. Amend 2011 federal return Citizens and Resident Aliens Abroad, for more detailed information. Amend 2011 federal return Rule 6. Amend 2011 federal return Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. Amend 2011 federal return If your investment income is more than $3,300, you cannot claim the credit. Amend 2011 federal return For most people, investment income is the total of the following amounts. Amend 2011 federal return Taxable interest (line 8a of Form 1040 or 1040A). Amend 2011 federal return Tax-exempt interest (line 8b of Form 1040 or 1040A). Amend 2011 federal return Dividend income (line 9a of Form 1040 or 1040A). Amend 2011 federal return Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Amend 2011 federal return If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Amend 2011 federal return However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. Amend 2011 federal return Rule 7. Amend 2011 federal return You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Amend 2011 federal return If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Amend 2011 federal return If you are an employee, earned income includes all the taxable income you get from your employer. Amend 2011 federal return If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. Amend 2011 federal return Earned Income Earned income includes all of the following types of income. Amend 2011 federal return Wages, salaries, tips, and other taxable employee pay. Amend 2011 federal return Employee pay is earned income only if it is taxable. Amend 2011 federal return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Amend 2011 federal return But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. Amend 2011 federal return Net earnings from self-employment. Amend 2011 federal return Gross income received as a statutory employee. Amend 2011 federal return Wages, salaries, and tips. Amend 2011 federal return   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Amend 2011 federal return You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Amend 2011 federal return Nontaxable combat pay election. Amend 2011 federal return   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Amend 2011 federal return Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Amend 2011 federal return Figure the credit with and without your nontaxable combat pay before making the election. Amend 2011 federal return   If you make the election, you must include in earned income all nontaxable combat pay you received. Amend 2011 federal return If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Amend 2011 federal return In other words, if one of you makes the election, the other one can also make it but does not have to. Amend 2011 federal return   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. Amend 2011 federal return ” Self-employed persons and statutory employees. Amend 2011 federal return   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. Amend 2011 federal return Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Amend 2011 federal return Each approved form exempts certain income from social security taxes. Amend 2011 federal return Each form is discussed here in terms of what is or is not earned income for the EIC. Amend 2011 federal return Form 4361. Amend 2011 federal return   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Amend 2011 federal return This includes wages, salaries, tips, and other taxable employee compensation. Amend 2011 federal return A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Amend 2011 federal return Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Amend 2011 federal return Examples include fees for performing marriages and honoraria for delivering speeches. Amend 2011 federal return Form 4029. Amend 2011 federal return   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Amend 2011 federal return However, amounts you received as a self-employed individual do not count as earned income. Amend 2011 federal return Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Amend 2011 federal return Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Amend 2011 federal return Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Amend 2011 federal return You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Amend 2011 federal return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Amend 2011 federal return Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). Amend 2011 federal return Disability insurance payments. Amend 2011 federal return   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Amend 2011 federal return It does not matter whether you have reached minimum retirement age. Amend 2011 federal return If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Amend 2011 federal return ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Amend 2011 federal return Do not include any of these items in your earned income. Amend 2011 federal return Earnings while an inmate. Amend 2011 federal return   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Amend 2011 federal return This includes amounts for work performed while in a work release program or while in a halfway house. Amend 2011 federal return Workfare payments. Amend 2011 federal return   Nontaxable workfare payments are not earned income for the EIC. Amend 2011 federal return These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if private sector employment is not available, or (2) community service program activities. Amend 2011 federal return Community property. Amend 2011 federal return   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. Amend 2011 federal return That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Amend 2011 federal return Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Amend 2011 federal return Nevada, Washington, and California domestic partners. Amend 2011 federal return   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Amend 2011 federal return Your earned income for the EIC does not include any amount earned by your partner. Amend 2011 federal return Your earned income includes the entire amount you earned. Amend 2011 federal return For details, see Publication 555. Amend 2011 federal return Conservation Reserve Program (CRP) payments. Amend 2011 federal return   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. Amend 2011 federal return Nontaxable military pay. Amend 2011 federal return   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Amend 2011 federal return Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Amend 2011 federal return See Publication 3, Armed Forces' Tax Guide, for more information. Amend 2011 federal return    Combat pay. Amend 2011 federal return You can elect to include your nontaxable combat pay in earned income for the EIC. Amend 2011 federal return See Nontaxable combat pay election, earlier. Amend 2011 federal return Part B. Amend 2011 federal return Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. Amend 2011 federal return Part B discusses Rules 8 through 10. Amend 2011 federal return You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. Amend 2011 federal return You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Amend 2011 federal return (You cannot file Form 1040EZ. Amend 2011 federal return ) You also must complete Schedule EIC and attach it to your return. Amend 2011 federal return If you meet all the rules in Part A and this part, read Part D to find out what to do next. Amend 2011 federal return If you do not meet Rule 8, you do not have a qualifying child. Amend 2011 federal return Read Part C to find out if you can get the earned income credit without a qualifying child. Amend 2011 federal return Rule 8. Amend 2011 federal return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Amend 2011 federal return The four tests are: Relationship, Age, Residency, and Joint return. Amend 2011 federal return The four tests are illustrated in Figure 36–1. Amend 2011 federal return The paragraphs that follow contain more information about each test. Amend 2011 federal return Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). Amend 2011 federal return The following definitions clarify the relationship test. Amend 2011 federal return Adopted child. Amend 2011 federal return   An adopted child is always treated as your own child. Amend 2011 federal return The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Amend 2011 federal return Foster child. Amend 2011 federal return   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. Amend 2011 federal return An authorized placement agency includes a state or local government agency. Amend 2011 federal return It also includes a tax-exempt organization licensed by a state. Amend 2011 federal return In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Amend 2011 federal return Example. Amend 2011 federal return Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Amend 2011 federal return Debbie is your foster child. Amend 2011 federal return Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during 2013, regardless of age. Amend 2011 federal return    The following examples and definitions clarify the age test. Amend 2011 federal return Example 1—child not under age 19. Amend 2011 federal return Your son turned 19 on December 10. Amend 2011 federal return Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. Amend 2011 federal return Example 2—child not younger than you or your spouse. Amend 2011 federal return Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Amend 2011 federal return He is not disabled. Amend 2011 federal return Both you and your spouse are 21 years old and you file a joint return. Amend 2011 federal return Your brother is not your qualifying child because he is not younger than you or your spouse. Amend 2011 federal return Example 3—child younger than your spouse but not younger than you. Amend 2011 federal return The facts are the same as in Example 2 except that your spouse is 25 years old. Amend 2011 federal return Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. Amend 2011 federal return Student defined. Amend 2011 federal return   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. Amend 2011 federal return The 5 calendar months need not be consecutive. Amend 2011 federal return   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Amend 2011 federal return School defined. Amend 2011 federal return   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Amend 2011 federal return However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Amend 2011 federal return Vocational high school students. Amend 2011 federal return   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Amend 2011 federal return Permanently and totally disabled. Amend 2011 federal return   Your child is permanently and totally disabled if both of the following apply. Amend 2011 federal return He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Amend 2011 federal return A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Amend 2011 federal return Residency Test Your child must have lived with you in the United States for more than half of 2013. Amend 2011 federal return The following definitions clarify the residency test. Amend 2011 federal return United States. Amend 2011 federal return   This means the 50 states and the District of Columbia. Amend 2011 federal return It does not include Puerto Rico or U. Amend 2011 federal return S. Amend 2011 federal return possessions such as Guam. Amend 2011 federal return Homeless shelter. Amend 2011 federal return   Your home can be any location where you regularly live. Amend 2011 federal return You do not need a traditional home. Amend 2011 federal return For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Amend 2011 federal return Military personnel stationed outside the United States. Amend 2011 federal return    U. Amend 2011 federal return S. Amend 2011 federal return military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Amend 2011 federal return Figure 36-1. Amend 2011 federal return Tests for Qualifying Child Please click here for the text description of the image. Amend 2011 federal return Qualifying child Extended active duty. Amend 2011 federal return   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Amend 2011 federal return Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Amend 2011 federal return Birth or death of a child. Amend 2011 federal return   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. Amend 2011 federal return Temporary absences. Amend 2011 federal return   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Amend 2011 federal return Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Amend 2011 federal return Kidnapped child. Amend 2011 federal return    A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. Amend 2011 federal return The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. Amend 2011 federal return This treatment applies for all years until the child is returned. Amend 2011 federal return However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. Amend 2011 federal return   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Amend 2011 federal return Joint Return Test To meet this test, the child cannot file a joint return for the year. Amend 2011 federal return Exception. Amend 2011 federal return   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Amend 2011 federal return Example 1—child files joint return. Amend 2011 federal return You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Amend 2011 federal return He earned $25,000 for the year. Amend 2011 federal return The couple files a joint return. Amend 2011 federal return Because your daughter and her husband filed a joint return, she is not your qualifying child. Amend 2011 federal return Example 2—child files joint return only to claim a refund of withheld tax. Amend 2011 federal return Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Amend 2011 federal return They do not have a child. Amend 2011 federal return Neither is required to file a tax return. Amend 2011 federal return Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. Amend 2011 federal return The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Amend 2011 federal return Example 3—child files joint return to claim American opportunity credit. Amend 2011 federal return The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Amend 2011 federal return He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Amend 2011 federal return Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Amend 2011 federal return The exception to the joint return test does not apply, so your son is not your qualifying child. Amend 2011 federal return Married child. Amend 2011 federal return   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) , described later. Amend 2011 federal return Social security number. Amend 2011 federal return   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Amend 2011 federal return You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Amend 2011 federal return   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. Amend 2011 federal return For more information about SSNs, see Rule 2 . Amend 2011 federal return Rule 9. Amend 2011 federal return Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. Amend 2011 federal return However, only one of these persons can actually treat the child as a qualifying child. Amend 2011 federal return Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Amend 2011 federal return The exemption for the child. Amend 2011 federal return The child tax credit. Amend 2011 federal return Head of household filing status. Amend 2011 federal return The credit for child and dependent care expenses. Amend 2011 federal return The exclusion for dependent care benefits. Amend 2011 federal return The EIC. Amend 2011 federal return The other person cannot take any of these benefits based on this qualifying child. Amend 2011 federal return In other words, you and the other person cannot agree to divide these tax benefits between you. Amend 2011 federal return The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Amend 2011 federal return The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Amend 2011 federal return However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Amend 2011 federal return Tiebreaker rules. Amend 2011 federal return   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. Amend 2011 federal return If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Amend 2011 federal return If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Amend 2011 federal return If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Amend 2011 federal return If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Amend 2011 federal return If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Amend 2011 federal return If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Amend 2011 federal return If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. Amend 2011 federal return See Example 8 . Amend 2011 federal return   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Amend 2011 federal return See Examples 1 through 13 . Amend 2011 federal return   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. Amend 2011 federal return If the other person cannot claim the EIC. Amend 2011 federal return   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. Amend 2011 federal return See Examples 6 and 7 . Amend 2011 federal return But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier. Amend 2011 federal return Examples. Amend 2011 federal return The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Amend 2011 federal return Example 1. Amend 2011 federal return You and your 2-year-old son Jimmy lived with your mother all year. Amend 2011 federal return You are 25 years old, unmarried, and your AGI is $9,000. Amend 2011 federal return Your only income was $9,000 from a part-time job. Amend 2011 federal return Your mother's only income was $20,000 from her job, and her AGI is $20,000. Amend 2011 federal return Jimmy's father did not live with you or Jimmy. Amend 2011 federal return The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Amend 2011 federal return Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. Amend 2011 federal return However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). Amend 2011 federal return He is not a qualifying child of anyone else, including his father. Amend 2011 federal return If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). Amend 2011 federal return Example 2. Amend 2011 federal return The facts are the same as in Example 1 except your AGI is $25,000. Amend 2011 federal return Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Amend 2011 federal return Only you can claim him. Amend 2011 federal return Example 3. Amend 2011 federal return The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Amend 2011 federal return In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. Amend 2011 federal return The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. Amend 2011 federal return Example 4. Amend 2011 federal return The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. Amend 2011 federal return Only one of you can claim each child. Amend 2011 federal return However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Amend 2011 federal return For example, if you claim one child, your mother can claim the other two. Amend 2011 federal return Example 5. Amend 2011 federal return The facts are the same as in Example 1 except that you are only 18 years old. Amend 2011 federal return This means you are a qualifying child of your mother. Amend 2011 federal return Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. Amend 2011 federal return Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Amend 2011 federal return If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. Amend 2011 federal return Example 6. Amend 2011 federal return The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Amend 2011 federal return Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Amend 2011 federal return Example 7. Amend 2011 federal return The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Amend 2011 federal return Your earned income is too high for you to claim the EIC. Amend 2011 federal return But your mother cannot claim the EIC either, because her AGI is not higher than yours. Amend 2011 federal return Example 8. Amend 2011 federal return The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. Amend 2011 federal return If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. Amend 2011 federal return Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. Amend 2011 federal return In other words, each parent's AGI can be treated as $15,000. Amend 2011 federal return Example 9. Amend 2011 federal return You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Amend 2011 federal return In August and September, Joey lived with you. Amend 2011 federal return For the rest of the year, Joey lived with your husband, who is Joey's father. Amend 2011 federal return Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. Amend 2011 federal return At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Amend 2011 federal return You and your husband will file separate returns. Amend 2011 federal return Your husband agrees to let you treat Joey as a qualifying child. Amend 2011 federal return This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. Amend 2011 federal return However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Amend 2011 federal return See Rule 3 . Amend 2011 federal return Example 10. Amend 2011 federal return The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Amend 2011 federal return In this case, only your husband will be allowed to treat Joey as a qualifying child. Amend 2011 federal return This is because, during 2013, the boy lived with him longer than with you. Amend 2011 federal return You cannot claim the EIC (either with or without a qualifying child). Amend 2011 federal return However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. Amend 2011 federal return See Rule 3 . Amend 2011 federal return Example 11. Amend 2011 federal return You, your 5-year-old son and your son's father lived together all year. Amend 2011 federal return You and your son's father are not married. Amend 2011 federal return Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Amend 2011 federal return Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Amend 2011 federal return Neither of you had any other income. Amend 2011 federal return Your son's father agrees to let you treat the child as a qualifying child. Amend 2011 federal return This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Amend 2011 federal return Example 12. Amend 2011 federal return The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. Amend 2011 federal return In this case, only your son's father will be allowed to treat your son as a qualifying child. Amend 2011 federal return This is because his AGI, $14,000, is more than your AGI, $12,000. Amend 2011 federal return You cannot claim the EIC (either with or without a qualifying child). Amend 2011 federal return Example 13. Amend 2011 federal return You and your 7-year-old niece, your sister's child, lived with your mother all year. Amend 2011 federal return You are 25 years old, and your AGI is $9,300. Amend 2011 federal return Your only income was from a part-time job. Amend 2011 federal return Your mother's AGI is $15,000. Amend 2011 federal return Her only income was from her job. Amend 2011 federal return Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Amend 2011 federal return Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. Amend 2011 federal return However, only your mother can treat her as a qualifying child. Amend 2011 federal return This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Amend 2011 federal return Special rule for divorced or separated parents (or parents who live apart). Amend 2011 federal return   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. Amend 2011 federal return The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. Amend 2011 federal return The child received over half of his or her support for the year from the parents. Amend 2011 federal return The child is in the custody of one or both parents for more than half of 2013. Amend 2011 federal return Either of the following statements is true. Amend 2011 federal return The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. Amend 2011 federal return If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Amend 2011 federal return A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. Amend 2011 federal return  For details, see chapter 3. Amend 2011 federal return Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. Amend 2011 federal return Applying Rule 9 to divorced or separated parents (or parents who live apart). Amend 2011 federal return   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Amend 2011 federal return However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. Amend 2011 federal return If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. Amend 2011 federal return Example 1. Amend 2011 federal return You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Amend 2011 federal return Your AGI is $10,000. Amend 2011 federal return Your mother’s AGI is $25,000. Amend 2011 federal return Your son's father did not live with you or your son. Amend 2011 federal return Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Amend 2011 federal return However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. Amend 2011 federal return You and your mother did not have any child care expenses or dependent care benefits. Amend 2011 federal return If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. Amend 2011 federal return Example 2. Amend 2011 federal return The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Amend 2011 federal return Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Amend 2011 federal return Example 3. Amend 2011 federal return The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. Amend 2011 federal return Your mother also claims him as a qualifying child for head of household filing status. Amend 2011 federal return You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Amend 2011 federal return The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Amend 2011 federal return Rule 10. Amend 2011 federal return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Amend 2011 federal return ) if all of the following statements are true. Amend 2011 federal return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Amend 2011 federal return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Amend 2011 federal return You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Amend 2011 federal return You lived with that person in the United States for more than half of the year. Amend 2011 federal return You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Amend 2011 federal return For more details about the tests to be a qualifying child, see Rule 8 . Amend 2011 federal return If you are a qualifying child of another taxpayer, you cannot claim the EIC. Amend 2011 federal return This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Amend 2011 federal return Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Amend 2011 federal return Example. Amend 2011 federal return You and your daughter lived with your mother all year. Amend 2011 federal return You are 22 years old, unmarried, and attended a trade school full time. Amend 2011 federal return You had a part-time job and earned $5,700. Amend 2011 federal return You had no other income. Amend 2011 federal return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Amend 2011 federal return She can claim the EIC if she meets all the other requirements. Amend 2011 federal return Because you are your mother's qualifying child, you cannot claim the EIC. Amend 2011 federal return This is so even if your mother cannot or does not claim the EIC. Amend 2011 federal return Child of person not required to file a return. Amend 2011 federal return   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Amend 2011 federal return Example. Amend 2011 federal return The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Amend 2011 federal return As a result, you are not your mother's qualifying child. Amend 2011 federal return You can claim the EIC if you meet all the other requirements to do so. Amend 2011 federal return   See Rule 10 in Publication 596 for additional examples. Amend 2011 federal return Part C. Amend 2011 federal return Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . Amend 2011 federal return  Part C discusses Rules 11 through 14. Amend 2011 federal return You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. Amend 2011 federal return If you have a qualifying child, the rules in this part do not apply to you. Amend 2011 federal return You can claim the credit only if you meet all the rules in Parts A, B, and D. Amend 2011 federal return See Rule 8 to find out if you have a qualifying child. Amend 2011 federal return Rule 11. Amend 2011 federal return You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. Amend 2011 federal return If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. Amend 2011 federal return It does not matter which spouse meets the age test, as long as one of the spouses does. Amend 2011 federal return You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Amend 2011 federal return If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. Amend 2011 federal return If neither you nor your spouse meets the age test, you cannot claim the EIC. Amend 2011 federal return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amend 2011 federal return Death of spouse. Amend 2011 federal return   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. Amend 2011 federal return Example 1. Amend 2011 federal return You are age 28 and unmarried. Amend 2011 federal return You meet the age test. Amend 2011 federal return Example 2—spouse meets age test. Amend 2011 federal return You are married and filing a joint return. Amend 2011 federal return You are age 23 and your spouse is age 27. Amend 2011 federal return You meet the age test because your spouse is at least age 25 but under age 65. Amend 2011 federal return Example 3—spouse dies in 2013. Amend 2011 federal return You are married and filing a joint return with your spouse who died in August 2013. Amend 2011 federal return You are age 67. Amend 2011 federal return Your spouse would have become age 65 in November 2013. Amend 2011 federal return Because your spouse was under age 65 when she died, you meet the age test. Amend 2011 federal return Rule 12. Amend 2011 federal return You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. Amend 2011 federal return If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. Amend 2011 federal return If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. Amend 2011 federal return If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. Amend 2011 federal return Example 1. Amend 2011 federal return In 2013, you were age 25, single, and living at home with your parents. Amend 2011 federal return You worked and were not a student. Amend 2011 federal return You earned $7,500. Amend 2011 federal return Your parents cannot claim you as a dependent. Amend 2011 federal return When you file your return, you claim an exemption for yourself by not checking the “You” box on line 5 of your Form 1040EZ and by entering $10,000 on that line. Amend 2011 federal return You meet this rule. Amend 2011 federal return You can claim the EIC if you meet all the other requirements. Amend 2011 federal return Example 2. Amend 2011 federal return The facts are the same as in Example 1 , except that you earned $2,000. Amend 2011 federal return Your parents can claim you as a dependent but decide not to. Amend 2011 federal return You do not meet this rule. Amend 2011 federal return You cannot claim the credit because your parents could have claimed you as a dependent. Amend 2011 federal return Joint returns. Amend 2011 federal return   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Amend 2011 federal return   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. Amend 2011 federal return But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Amend 2011 federal return Example 1. Amend 2011 federal return You are 26 years old. Amend 2011 federal return You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Amend 2011 federal return Neither you nor your wife is required to file a tax return. Amend 2011 federal return You do not have a child. Amend 2011 federal return Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. Amend 2011 federal return Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Amend 2011 federal return They can claim exemptions for you and your wife if all the other tests to do so are met. Amend 2011 federal return Example 2. Amend 2011 federal return The facts are the same as in Example 1 except no taxes were taken out of your pay. Amend 2011 federal return Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Amend 2011 federal return Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. Amend 2011 federal return Your parents cannot claim an exemption for either you or your wife. Amend 2011 federal return Rule 13. Amend 2011 federal return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Amend 2011 federal return ) if all of the following statements are true. Amend 2011 federal return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Amend 2011 federal return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Amend 2011 federal return You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Amend 2011 federal return You lived with that person in the United States for more than half of the year. Amend 2011 federal return You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Amend 2011 federal return For more details about the tests to be a qualifying child, see Rule 8 . Amend 2011 federal return If you are a qualifying child of another taxpayer, you cannot claim the EIC. Amend 2011 federal return This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Amend 2011 federal return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amend 2011 federal return Example. Amend 2011 federal return You lived with your mother all year. Amend 2011 federal return You are age 26, unmarried, and permanently and totally disabled. Amend 2011 federal return Your only income was from a community center where you went three days a week to answer telephones. Amend 2011 federal return You earned $5,000 for the year and provided more than half of your own support. Amend 2011 federal return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Amend 2011 federal return She can claim the EIC if she meets all the other requirements. Amend 2011 federal return Because you are a qualifying child of your mother, you cannot claim the EIC. Amend 2011 federal return This is so even if your mother cannot or does not claim the EIC. Amend 2011 federal return Joint returns. Amend 2011 federal return   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Amend 2011 federal return   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. Amend 2011 federal return But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Amend 2011 federal return Child of person not required to file a return. Amend 2011 federal return   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Amend 2011 federal return Example. Amend 2011 federal return You lived all year with your father. Amend 2011 federal return You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Amend 2011 federal return You have no other income, no children, and provided more than half of your own support. Amend 2011 federal return Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Amend 2011 federal return As a result, you are not your father's qualifying child. Amend 2011 federal return You can claim the EIC if you meet all the other requirements to do so. Amend 2011 federal return   See Rule 13 in Publication 596 for additional examples. Amend 2011 federal return Rule 14. Amend 2011 federal return You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. Amend 2011 federal return If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amend 2011 federal return United States. Amend 2011 federal return   This means the 50 states and the District of Columbia. Amend 2011 federal return It does not include Puerto Rico or U. Amend 2011 federal return S. Amend 2011 federal return possessions such as Guam. Amend 2011 federal return Homeless shelter. Amend 2011 federal return   Your home can be any location where you regularly live. Amend 2011 federal return You do not need a traditional home. Amend 2011 federal return If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Amend 2011 federal return Military personnel stationed outside the United States. Amend 2011 federal return   U. Amend 2011 federal return S. Amend 2011 federal return military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. Amend 2011 federal return Part D. Amend 2011 federal return Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. Amend 2011 federal return Part D discusses Rule 15 . Amend 2011 federal return You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. Amend 2011 federal return This part of the chapter also explains how to figure the amount of your credit. Amend 2011 federal return You have two choices. Amend 2011 federal return Have the IRS figure the EIC for you. Amend 2011 federal return If you want to do this, see IRS Will Figure the EIC for You . Amend 2011 federal return Figure the EIC yourself. Amend 2011 federal return If you want to do this, see How To Figure the EIC Yourself . Amend 2011 federal return Rule 15. Amend 2011 federal return Your Earned Income Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Amend 2011 federal return Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Amend 2011 federal return Employee pay is earned income only if it is taxable. Amend 2011 federal return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Amend 2011 federal return But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Amend 2011 federal return Earned income is explained in detail in Rule 7 . Amend 2011 federal return Figuring earned income. Amend 2011 federal return   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. Amend 2011 federal return   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. Amend 2011 federal return   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Amend 2011 federal return You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. Amend 2011 federal return Scholarship or fellowship grants not reported on a Form W-2. Amend 2011 federal return   A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. Amend 2011 federal return Inmate's income. Amend 2011 federal return   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Amend 2011 federal return This includes amounts received for work performed while in a work release program or while in a halfway house. Amend 2011 federal return If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Amend 2011 federal return Pension or annuity from deferred compensation plans. Amend 2011 federal return   A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. Amend 2011 federal return If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Amend 2011 federal return This amount may be reported in box 11 of your Form W-2. Amend 2011 federal return If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Amend 2011 federal return Clergy. Amend 2011 federal return   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. Amend 2011 federal return Put “Clergy” on the dotted line next to line 64a (Form 1040). Amend 2011 federal return Church employees. Amend 2011 federal return    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Amend 2011 federal return If you received wages as a