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How Do I File Taxes On Unemployment

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How Do I File Taxes On Unemployment

How do i file taxes on unemployment Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. How do i file taxes on unemployment Tax questions. How do i file taxes on unemployment Useful Items - You may want to see: What's New Medical and dental expenses. How do i file taxes on unemployment  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. How do i file taxes on unemployment 5% if either you or your spouse was born before January 2, 1949). How do i file taxes on unemployment Standard mileage rate. How do i file taxes on unemployment  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. How do i file taxes on unemployment See Transportation under What Medical Expenses Are Includible. How do i file taxes on unemployment Federal tax benefits for same-sex married couples. How do i file taxes on unemployment  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How do i file taxes on unemployment For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How do i file taxes on unemployment Reminders Future developments. How do i file taxes on unemployment   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. How do i file taxes on unemployment irs. How do i file taxes on unemployment gov/pub502. How do i file taxes on unemployment Photographs of missing children. How do i file taxes on unemployment  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How do i file taxes on unemployment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How do i file taxes on unemployment You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How do i file taxes on unemployment Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). How do i file taxes on unemployment It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. How do i file taxes on unemployment It explains how to treat reimbursements and how to figure the deduction. How do i file taxes on unemployment It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. How do i file taxes on unemployment Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. How do i file taxes on unemployment You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). How do i file taxes on unemployment But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. How do i file taxes on unemployment 5% of your AGI. How do i file taxes on unemployment If your medical and dental expenses are not more than 10% of your AGI (7. How do i file taxes on unemployment 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. How do i file taxes on unemployment This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. How do i file taxes on unemployment Pub. How do i file taxes on unemployment 502 covers many common medical expenses but not every possible medical expense. How do i file taxes on unemployment If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . How do i file taxes on unemployment See How To Get Tax Help near the end of this publication for information about getting publications and forms. How do i file taxes on unemployment Comments and suggestions. How do i file taxes on unemployment   We welcome your comments about this publication and your suggestions for future editions. How do i file taxes on unemployment   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How do i file taxes on unemployment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How do i file taxes on unemployment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How do i file taxes on unemployment   You can send your comments from www. How do i file taxes on unemployment irs. How do i file taxes on unemployment gov/formspubs. How do i file taxes on unemployment Click on “More Information” and then on “Comment on Tax Forms and Publications. How do i file taxes on unemployment ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How do i file taxes on unemployment Ordering forms and publications. How do i file taxes on unemployment   Visit www. How do i file taxes on unemployment irs. How do i file taxes on unemployment gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How do i file taxes on unemployment Internal Revenue Service 1201 N. How do i file taxes on unemployment Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How do i file taxes on unemployment   If you have a tax question, check the information available on IRS. How do i file taxes on unemployment gov or call 1-800-829-1040. How do i file taxes on unemployment We cannot answer tax questions sent to either of the above addresses. How do i file taxes on unemployment Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. How do i file taxes on unemployment S. How do i file taxes on unemployment Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications
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Recently Held Phone Forums

An Overview of the 2013 Cumulative List of Changes in Plan Qualification- March 13, 2014 - Discussed the list of changes plan sponsors and practitioners must make to a plan before submitting determination letter applications beginning February 1, 2014 (Notice 2013-84). 
Handouts: An Overview of the 2013 Cumulative List of Changes in Plan Qualification presentation and Notice 2013-84

Upcoming Employee Plans Guidance Phone Forum - February 26, 2014 (scheduled previously for October 29, 2013) - Reviewed retirement benefit items on the 2013-2014 Priority Guidance Plan released on August 9 and other projects in EP Technical Guidance.
Handout: Employee Plans Technical Guidance

Ethical Standards of Employee Benefits Practice – What to Ask and Say to Clients, and What to Tell the IRS - January 29, 2014 (rebroadcast February 6, 2014) - Discussed an employee benefits practitioner’s ethical standards of conduct under Circular 230 for communications with clients and the IRS. 
Handout: Ethical Standards for Employee Benefits Practitioners

The Employee Plans Team Audit Program - November 21, 2013 -(transcript) - Discussed EPTA, our large case audit program. 
Handout: The Employee Plans Team Audit Program Presentation

How to prepare for an IRS Employee Plans Audit - August 29, 2013 - Two Sessions - Discussed latest information about the Employee Plans Examinations process.
Handout: Tools to Prepare for an Audit presentation

The Importance of Good Internal Controls - August 8, 2013 - (transcript) - Discussed how effective internal controls are essential to preventing costly mistakes that could jeopardize a retirement plan’s tax-favored status.
Handout: The Importance of Good Internal Controls presentation

EPCRS: Correcting 401(k) Plan Mistakes – Two Sessions - July 25, 2013 - (transcript) - Discussed correcting common 401(k) plan mistakes under EPCRS Revenue Procedure 2013-12, and how to find, fix and avoid them.
Handout: EPCRS: Correcting 401(k) Plan Mistakes presentation

What You Need to Know about the 403(b) Pre-Approved Plan Program - June 25, 2013 - (audio) - Discussed the upcoming 403(b) Pre-Approved Plan Program outlined in Revenue Procedure 2013-22.
Handout: 403(b) Pre-Approved Plan Program Presentation

403(b) Corrections and Examination Trends - May 23, 2013 - (audio) Discussed Revenue Procedure 2013-12 including guidance on correcting 403(b) plan failures and updates to the Employee Plans Compliance Resolution System.
Handout: 403(b) Plan Correction Issues Presentation

What You Need to Know About the IRS Final 401(k) Questionnaire Report and Next Steps - May 13, 2013 - Discussed significant findings and next steps (including outreach, guidance and compliance projects) and a new self-audit tool to help 401(k) plan sponsors avoid costly mistakes. 
Handout: Final 401(k) Questionnaire Report Presentation (Updated)

Defined Benefit Plan Update - April 23, 2013 - (transcript) - Discussed recent developments affecting defined benefit plans.
Handout: Defined Benefit Plan Update Presentation

International Issues Involving Retirement Plans in U.S. Territories  - March 21, 2013 - Discussed audit results and recurring issues of retirement plans in U.S. Territories, and Employee Plans’ 2013 fiscal year strategies and operating priorities.
Handout: International Issues Involving Retirement Plans in U.S. Territories Presentation

Overview of the 2012 Cumulative List of Plan Qualification Changes - February 28, 2013 - (audio) - Discussed the list of plan changes to by plan sponsors and practitioners submitting determination letter applications during the period beginning February 1, 2013 (Notice 2012-76).
Handout: Overview of the 2012 Cumulative List of Plan Qualification Changes Presentation

Employee Plans Compliance Resolution System Changes - February 21, 2013 - Session #1 & 2 - (audio) - Discussed Revenue Procedure 2013-12 and the various changes to the IRS correction programs.
Handout: EPCRS Changes Presentation

Ethical Standards for and Accountability of Practitioners Offering Tax Advice Relating to Employee Benefit Plans - February 13, 2013 (audio) - Discussed professional standards of conduct applicable to, and the accountability of, individuals that provide tax advice relating to employee benefit plans.  
Handout: Ethical Standards Presentation

Retirement plans can make loans, hardship distributions to Sandy victims - December 11, 2012 (audio)- Discussed Announcement 2012-44 and the options available to employees their families and plan sponsors.
Handout: Hurricane Sandy Relief Presentation

MAP-21: Changes to Segment Rates - September 27, 2012 - (audio) - Discussed the Moving Ahead for Progress in the 21st Century Act (MAP-21) and recently released related guidance.
Handout: MAP-21 Presentation

EPCRS: Correction of 401(k) Plan Mistakes (September 7, 2012) - (audio) - How to correct common mistakes in 401(k) plans.
Handouts: Correction Methods for 401(k) Failures Presentation

Lifetime Annuity Guidance (August 28, 2012) (Audio and Transcript) - Guidance designed to encourage lifetime annuity options for retirees. The presentation included Revenue Ruling 2012-3, Revenue Ruling 2012-4, and proposed regulations under sections 401(a)(9) and 417(e)(3) of the Code.
Handout: Lifetime Annuity Guidance Presentation

Operating Under the Written Plan Requirements and Common Issues Identified in 403(b) Plans (June 12, 2012) (transcript)- Frequent questions pertaining to the 403(b) written plan requirements and how the IRS is approaching the written plan requirement under audit.
Handouts: Operating Under the Written Plan Requirements and Common Issues Identified in 403(b) Plans Presentation

Governmental Plan Proposed Guidance (May 15, 2012) (transcript) - Proposed drafts of the general guidance on possible standards for determining if a retirement plan is a governmental plan under IRC section 414(d).

Indian Tribal Government Retirement Plans (April 24, 2012) - Possible standards for determining whether a plan of an Indian Tribal Government is a governmental plan within the meaning of section 414(d) of the Code.

EP Determination Letter Program Update (March 30, 2012) (transcript) - Important changes to the Employee Plans determination letter program.
Handout: EP Determination Letter Program Update Presentation

401(k) Questionnaire Interim Report IRS Phone Forum (March 6, 2012) (transcript) - 401(k) Questionnaire Interim Report, its next steps, and current issues.
Handout: 401(k) Questionnaire Interim Report Presentation

Funding-Based Benefit Restrictions - (February 23, 2012) (transcript)- funding-based benefit restrictions under IRC section 436.
Handout: Funding-Based Benefit Restrictions Presentation

Self Correction Program (SCP) and Closing Agreement Program (CAP) (November 30, 2011) (transcript) - current EPCRS issues, procedures and CAP sanctions
Handout: SCP and CAP Presentation

Determination Letter Issues Regarding Employee Stock Ownership Plans (October 28, 2011) (transcript) - technical issues affecting ESOPs and recurring issues noted in ESOP determination letter submissions
Handout: Determination Letter Issues Regarding Employee Stock Ownership Plans Presentation

Current Developments and Issues from the office of Employee Plans Rulings and Agreements (September 21, 2011) (transcript) - technical guidance hot topics and voluntary compliance applications
Handout: Current Developments and Issues Presentation

Participant Loans (September 12, 2011) (transcript) - treatment of loans as distributions, taxability and IRC §4975
Handout: Participants Loans Presentation
Helpful Links: The Fix Is In: Common Plan Mistakes - Participant Loans in 401(k) Plans; The Fix Is In: Common Plan Mistakes - Plan Loan Failures and Deemed Distributions;  Retirement Plans FAQs regarding Loans

EPCRS: Plan Correction Issues (August 25, 2011)  (transcript) - recurring issues found in EPCRS and tips to avoid common mistakes
Handout: EPCRS: Plan Correction Issues Presentation

Ethics for Employee Plans Practitioners (July 29, 2011) (transcript)- ethical standards of practice before the IRS applicable to employee benefits practitioners
Handout: Ethics for Employee Plans Practitioners Presentation

Funding Standards and Relief for Single and Multiemployer Plans (April 28, 2011) (transcript) - funding standards applicable to single and multiemployer pension plans
Handout: Funding Standards Presentation

Form 5330 - Completion and Processing Tidbits (March 24, 2011) (transcript) - proper completion and processing of the Form 5330, along with ways to avoid common mistakes
Handouts:

EP Technical Guidance (March 4, 2011) (transcript) - recent published guidance and updates on current IRS initiatives
Handout: EP Technical Guidance Presentation

In-Plan Roth Rollover Phone Forum (December 20, 2010) (Transcript) - recent guidance on in-plan Roth rollovers for 401(k) and 403(b) plans
Handout: In-Plan Roth Rollover Phone Forum Presentation

Hybrid Plans (November 23, 2010) (Transcript) - new hybrid plan regulations
Handouts:

Page Last Reviewed or Updated: 14-Mar-2014

The How Do I File Taxes On Unemployment

How do i file taxes on unemployment Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. How do i file taxes on unemployment S. How do i file taxes on unemployment Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. How do i file taxes on unemployment You must meet all seven rules to qualify for the earned income credit. How do i file taxes on unemployment If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. How do i file taxes on unemployment If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. How do i file taxes on unemployment Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How do i file taxes on unemployment Adjusted gross income (AGI). How do i file taxes on unemployment   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. How do i file taxes on unemployment   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. How do i file taxes on unemployment You do not need to read the rest of this publication. How do i file taxes on unemployment Example—AGI is more than limit. How do i file taxes on unemployment Your AGI is $38,550, you are single, and you have one qualifying child. How do i file taxes on unemployment You cannot claim the EIC because your AGI is not less than $37,870. How do i file taxes on unemployment 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. How do i file taxes on unemployment Community property. How do i file taxes on unemployment   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. How do i file taxes on unemployment This is different from the community property rules that apply under Rule 7. How do i file taxes on unemployment Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). How do i file taxes on unemployment Any qualifying child listed on Schedule EIC also must have a valid SSN. How do i file taxes on unemployment (See Rule 8 if you have a qualifying child. How do i file taxes on unemployment ) 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. How do i file taxes on unemployment An example of a federally funded benefit is Medicaid. How do i file taxes on unemployment 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. How do i file taxes on unemployment S. How do i file taxes on unemployment citizen or permanent resident, ask the SSA for a new social security card without the legend. How do i file taxes on unemployment If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. How do i file taxes on unemployment S. How do i file taxes on unemployment Individual Income Tax Return, to claim the EIC. How do i file taxes on unemployment U. How do i file taxes on unemployment S. How do i file taxes on unemployment citizen. How do i file taxes on unemployment   If you were a U. How do i file taxes on unemployment S. How do i file taxes on unemployment citizen when you received your SSN, you have a valid SSN. How do i file taxes on unemployment Valid for work only with INS authorization or DHS authorization. How do i file taxes on unemployment   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. How do i file taxes on unemployment SSN missing or incorrect. How do i file taxes on unemployment   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. How do i file taxes on unemployment Other taxpayer identification number. How do i file taxes on unemployment   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). How do i file taxes on unemployment ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. How do i file taxes on unemployment No SSN. How do i file taxes on unemployment   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). How do i file taxes on unemployment You cannot claim the EIC. How do i file taxes on unemployment Getting an SSN. How do i file taxes on unemployment   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. How do i file taxes on unemployment You can get Form SS-5 online at www. How do i file taxes on unemployment socialsecurity. How do i file taxes on unemployment gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. How do i file taxes on unemployment Filing deadline approaching and still no SSN. How do i file taxes on unemployment   If the filing deadline is approaching and you still do not have an SSN, you have two choices. How do i file taxes on unemployment Request an automatic 6-month extension of time to file your return. How do i file taxes on unemployment You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. How do i file taxes on unemployment S. How do i file taxes on unemployment Individual Income Tax Return. How do i file taxes on unemployment For more information, see the instructions for Form 4868. How do i file taxes on unemployment File the return on time without claiming the EIC. How do i file taxes on unemployment After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. How do i file taxes on unemployment Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. How do i file taxes on unemployment Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. How do i file taxes on unemployment Your filing status cannot be “Married filing separately. How do i file taxes on unemployment ” Spouse did not live with you. How do i file taxes on unemployment   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. How do i file taxes on unemployment In that case, you may be able to claim the EIC. How do i file taxes on unemployment For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How do i file taxes on unemployment Rule 4—You Must Be a U. How do i file taxes on unemployment S. How do i file taxes on unemployment 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. How do i file taxes on unemployment You can use that filing status only if one spouse is a U. How do i file taxes on unemployment S. How do i file taxes on unemployment citizen or resident alien and you choose to treat the nonresident spouse as a U. How do i file taxes on unemployment S. How do i file taxes on unemployment resident. How do i file taxes on unemployment If you make this choice, you and your spouse are taxed on your worldwide income. How do i file taxes on unemployment If you need more information on making this choice, get Publication 519, U. How do i file taxes on unemployment S. How do i file taxes on unemployment Tax Guide for Aliens. How do i file taxes on unemployment 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). How do i file taxes on unemployment Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How do i file taxes on unemployment You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. How do i file taxes on unemployment U. How do i file taxes on unemployment S. How do i file taxes on unemployment possessions are not foreign countries. How do i file taxes on unemployment See Publication 54, Tax Guide for U. How do i file taxes on unemployment S. How do i file taxes on unemployment Citizens and Resident Aliens Abroad, for more detailed information. How do i file taxes on unemployment Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. How do i file taxes on unemployment If your investment income is more than $3,300, you cannot claim the credit. How do i file taxes on unemployment Form 1040EZ. How do i file taxes on unemployment   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. How do i file taxes on unemployment Form 1040A. How do i file taxes on unemployment   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. How do i file taxes on unemployment Form 1040. How do i file taxes on unemployment   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. How do i file taxes on unemployment    Worksheet 1. How do i file taxes on unemployment Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. How do i file taxes on unemployment Interest and Dividends         1. How do i file taxes on unemployment Enter any amount from Form 1040, line 8a 1. How do i file taxes on unemployment   2. How do i file taxes on unemployment Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. How do i file taxes on unemployment   3. How do i file taxes on unemployment Enter any amount from Form 1040, line 9a 3. How do i file taxes on unemployment   4. How do i file taxes on unemployment Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. How do i file taxes on unemployment (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. How do i file taxes on unemployment ) 4. How do i file taxes on unemployment   Capital Gain Net Income         5. How do i file taxes on unemployment Enter the amount from Form 1040, line 13. How do i file taxes on unemployment If the amount on that line is a loss, enter -0- 5. How do i file taxes on unemployment       6. How do i file taxes on unemployment Enter any gain from Form 4797, Sales of Business Property, line 7. How do i file taxes on unemployment If the amount on that line is a loss, enter -0-. How do i file taxes on unemployment (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. How do i file taxes on unemployment ) 6. How do i file taxes on unemployment       7. How do i file taxes on unemployment Substract line 6 of this worksheet from line 5 of this worksheet. How do i file taxes on unemployment (If the result is less than zero, enter -0-. How do i file taxes on unemployment ) 7. How do i file taxes on unemployment   Royalties and Rental Income From Personal Property         8. How do i file taxes on unemployment Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. How do i file taxes on unemployment       9. How do i file taxes on unemployment Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. How do i file taxes on unemployment       10. How do i file taxes on unemployment Subtract the amount on line 9 of this worksheet from the amount on line 8. How do i file taxes on unemployment (If the result is less than zero, enter -0-. How do i file taxes on unemployment ) 10. How do i file taxes on unemployment   Passive Activities         11. How do i file taxes on unemployment Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. How do i file taxes on unemployment (g)), 34a (col. How do i file taxes on unemployment (d)), or 40). How do i file taxes on unemployment (See instructions below for lines 11 and 12. How do i file taxes on unemployment ) 11. How do i file taxes on unemployment       12. How do i file taxes on unemployment Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. How do i file taxes on unemployment (f)), 34b (col. How do i file taxes on unemployment (c)), or 40). How do i file taxes on unemployment (See instructions below for lines 11 and 12. How do i file taxes on unemployment ) 12. How do i file taxes on unemployment       13. How do i file taxes on unemployment Combine the amounts on lines 11 and 12 of this worksheet. How do i file taxes on unemployment (If the result is less than zero, enter -0-. How do i file taxes on unemployment ) 13. How do i file taxes on unemployment   14. How do i file taxes on unemployment Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. How do i file taxes on unemployment Enter the total. How do i file taxes on unemployment This is your investment income 14. How do i file taxes on unemployment   15. How do i file taxes on unemployment Is the amount on line 14 more than $3,300? ❑ Yes. How do i file taxes on unemployment You cannot take the credit. How do i file taxes on unemployment  ❑ No. How do i file taxes on unemployment Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). How do i file taxes on unemployment       Instructions for lines 11 and 12. How do i file taxes on unemployment In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. How do i file taxes on unemployment To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. How do i file taxes on unemployment If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. How do i file taxes on unemployment Worksheet 2. How do i file taxes on unemployment Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. How do i file taxes on unemployment Note. How do i file taxes on unemployment Fill out a separate Worksheet 2 for each Form 8814. How do i file taxes on unemployment     1. How do i file taxes on unemployment Enter the amount from Form 8814, line 2a 1. How do i file taxes on unemployment   2. How do i file taxes on unemployment Enter the amount from Form 8814, line 2b 2. How do i file taxes on unemployment   3. How do i file taxes on unemployment Subtract line 2 from line 1 3. How do i file taxes on unemployment   4. How do i file taxes on unemployment Enter the amount from Form 8814, line 1a 4. How do i file taxes on unemployment   5. How do i file taxes on unemployment Add lines 3 and 4 5. How do i file taxes on unemployment   6. How do i file taxes on unemployment Enter the amount of the child's Alaska Permanent Fund dividend 6. How do i file taxes on unemployment   7. How do i file taxes on unemployment Divide line 6 by line 5. How do i file taxes on unemployment Enter the result as a decimal (rounded to at least three places) 7. How do i file taxes on unemployment   8. How do i file taxes on unemployment Enter the amount from Form 8814, line 12 8. How do i file taxes on unemployment   9. How do i file taxes on unemployment Multiply line 7 by line 8 9. How do i file taxes on unemployment   10. How do i file taxes on unemployment Subtract line 9 from line 8. How do i file taxes on unemployment Enter the result on line 4 of Worksheet 1 10. How do i file taxes on unemployment     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. How do i file taxes on unemployment )     Example—completing Worksheet 2. How do i file taxes on unemployment Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. How do i file taxes on unemployment You choose to report this income on your return. How do i file taxes on unemployment You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. How do i file taxes on unemployment After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. How do i file taxes on unemployment On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. How do i file taxes on unemployment 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. How do i file taxes on unemployment You then enter $200 on line 4 of Worksheet 1. How do i file taxes on unemployment Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. How do i file taxes on unemployment If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. How do i file taxes on unemployment If you are an employee, earned income includes all the taxable income you get from your employer. How do i file taxes on unemployment Rule 15 has information that will help you figure the amount of your earned income. How do i file taxes on unemployment If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. How do i file taxes on unemployment Earned Income Earned income includes all of the following types of income. How do i file taxes on unemployment Wages, salaries, tips, and other taxable employee pay. How do i file taxes on unemployment Employee pay is earned income only if it is taxable. How do i file taxes on unemployment Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How do i file taxes on unemployment But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. How do i file taxes on unemployment Net earnings from self-employment. How do i file taxes on unemployment Gross income received as a statutory employee. How do i file taxes on unemployment Wages, salaries, and tips. How do i file taxes on unemployment    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. How do i file taxes on unemployment You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). How do i file taxes on unemployment Nontaxable combat pay election. How do i file taxes on unemployment   You can elect to include your nontaxable combat pay in earned income for the earned income credit. How do i file taxes on unemployment The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. How do i file taxes on unemployment Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. How do i file taxes on unemployment For details, see Nontaxable combat pay in chapter 4. How do i file taxes on unemployment Net earnings from self-employment. How do i file taxes on unemployment   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. How do i file taxes on unemployment Minister's housing. How do i file taxes on unemployment   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. How do i file taxes on unemployment For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). How do i file taxes on unemployment Statutory employee. How do i file taxes on unemployment   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. How do i file taxes on unemployment You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). How do i file taxes on unemployment Strike benefits. How do i file taxes on unemployment   Strike benefits paid by a union to its members are earned income. How do i file taxes on unemployment 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. How do i file taxes on unemployment Each approved form exempts certain income from social security taxes. How do i file taxes on unemployment Each form is discussed here in terms of what is or is not earned income for the EIC. How do i file taxes on unemployment Form 4361. How do i file taxes on unemployment   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. How do i file taxes on unemployment This includes wages, salaries, tips, and other taxable employee compensation. How do i file taxes on unemployment A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. How do i file taxes on unemployment Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. How do i file taxes on unemployment Examples include fees for performing marriages and honoraria for delivering speeches. How do i file taxes on unemployment Form 4029. How do i file taxes on unemployment   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. How do i file taxes on unemployment However, amounts you received as a self-employed individual do not count as earned income. How do i file taxes on unemployment Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. How do i file taxes on unemployment 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. How do i file taxes on unemployment Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. How do i file taxes on unemployment You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. How do i file taxes on unemployment Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. How do i file taxes on unemployment Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. How do i file taxes on unemployment Disability insurance payments. How do i file taxes on unemployment   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How do i file taxes on unemployment It does not matter whether you have reached minimum retirement age. How do i file taxes on unemployment If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. How do i file taxes on unemployment ” 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. How do i file taxes on unemployment Do not include any of these items in your earned income. How do i file taxes on unemployment Earnings while an inmate. How do i file taxes on unemployment   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. How do i file taxes on unemployment This includes amounts for work performed while in a work release program or while in a halfway house. How do i file taxes on unemployment Workfare payments. How do i file taxes on unemployment   Nontaxable workfare payments are not earned income for the EIC. How do i file taxes on unemployment These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. How do i file taxes on unemployment Community property. How do i file taxes on unemployment   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. How do i file taxes on unemployment That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. How do i file taxes on unemployment 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. How do i file taxes on unemployment Nevada, Washington, and California domestic partners. How do i file taxes on unemployment   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. How do i file taxes on unemployment Your earned income for the EIC does not include any amount earned by your partner. How do i file taxes on unemployment Your earned income includes the entire amount you earned. How do i file taxes on unemployment For details, see Publication 555. How do i file taxes on unemployment Conservation Reserve Program (CRP) payments. How do i file taxes on unemployment   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. How do i file taxes on unemployment Nontaxable military pay. How do i file taxes on unemployment   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. How do i file taxes on unemployment Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). How do i file taxes on unemployment See Publication 3, Armed Forces' Tax Guide, for more information. How do i file taxes on unemployment    Combat pay. How do i file taxes on unemployment You can elect to include your nontaxable combat pay in earned income for the EIC. How do i file taxes on unemployment See Nontaxable combat pay in chapter 4. How do i file taxes on unemployment Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. How do i file taxes on unemployment This chapter discusses Rules 8 through 10. How do i file taxes on unemployment You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. How do i file taxes on unemployment You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. How do i file taxes on unemployment (You cannot file Form 1040EZ. How do i file taxes on unemployment ) You also must complete Schedule EIC and attach it to your return. How do i file taxes on unemployment If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. How do i file taxes on unemployment No qualifying child. How do i file taxes on unemployment   If you do not meet Rule 8, you do not have a qualifying child. How do i file taxes on unemployment Read chapter 3 to find out if you can get the earned income credit without a qualifying child. How do i file taxes on unemployment Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. How do i file taxes on unemployment The fours tests are: Relationship, Age, Residency, and Joint return. How do i file taxes on unemployment The four tests are illustrated in Figure 1. How do i file taxes on unemployment The paragraphs that follow contain more information about each test. How do i file taxes on unemployment 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). How do i file taxes on unemployment The following definitions clarify the relationship test. How do i file taxes on unemployment Adopted child. How do i file taxes on unemployment   An adopted child is always treated as your own child. How do i file taxes on unemployment The term “adopted child” includes a child who was lawfully placed with you for legal adoption. How do i file taxes on unemployment Foster child. How do i file taxes on unemployment   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. How do i file taxes on unemployment (An authorized placement agency includes a state or local government agency. How do i file taxes on unemployment It also includes a tax-exempt organization licensed by a state. How do i file taxes on unemployment In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. How do i file taxes on unemployment ) Example. How do i file taxes on unemployment 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. How do i file taxes on unemployment Debbie is your foster child. How do i file taxes on unemployment Figure 1. How do i file taxes on unemployment Tests for Qualifying Child Please click here for the text description of the image. How do i file taxes on unemployment Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. How do i file taxes on unemployment The following examples and definitions clarify the age test. How do i file taxes on unemployment Example 1—child not under age 19. How do i file taxes on unemployment Your son turned 19 on December 10. How do i file taxes on unemployment 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. How do i file taxes on unemployment Example 2—child not younger than you or your spouse. How do i file taxes on unemployment Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. How do i file taxes on unemployment He is not disabled. How do i file taxes on unemployment Both you and your spouse are 21 years old, and you file a joint return. How do i file taxes on unemployment Your brother is not your qualifying child because he is not younger than you or your spouse. How do i file taxes on unemployment Example 3—child younger than your spouse but not younger than you. How do i file taxes on unemployment The facts are the same as in Example 2 except that your spouse is 25 years old. How do i file taxes on unemployment Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. How do i file taxes on unemployment Student defined. How do i file taxes on unemployment   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. How do i file taxes on unemployment   The 5 calendar months need not be consecutive. How do i file taxes on unemployment   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. How do i file taxes on unemployment School defined. How do i file taxes on unemployment   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. How do i file taxes on unemployment However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. How do i file taxes on unemployment Vocational high school students. How do i file taxes on unemployment   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. How do i file taxes on unemployment Permanently and totally disabled. How do i file taxes on unemployment   Your child is permanently and totally disabled if both of the following apply. How do i file taxes on unemployment He or she cannot engage in any substantial gainful activity because of a physical or mental condition. How do i file taxes on unemployment A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. How do i file taxes on unemployment Residency Test Your child must have lived with you in the United States for more than half of 2013. How do i file taxes on unemployment The following definitions clarify the residency test. How do i file taxes on unemployment United States. How do i file taxes on unemployment   This means the 50 states and the District of Columbia. How do i file taxes on unemployment It does not include Puerto Rico or U. How do i file taxes on unemployment S. How do i file taxes on unemployment possessions such as Guam. How do i file taxes on unemployment Homeless shelter. How do i file taxes on unemployment   Your home can be any location where you regularly live. How do i file taxes on unemployment You do not need a traditional home. How do i file taxes on unemployment 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. How do i file taxes on unemployment Military personnel stationed outside the United States. How do i file taxes on unemployment   U. How do i file taxes on unemployment S. How do i file taxes on unemployment 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. How do i file taxes on unemployment Extended active duty. How do i file taxes on unemployment   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. How do i file taxes on unemployment 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. How do i file taxes on unemployment Birth or death of child. How do i file taxes on unemployment    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. How do i file taxes on unemployment Temporary absences. How do i file taxes on unemployment   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. How do i file taxes on unemployment Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. How do i file taxes on unemployment Kidnapped child. How do i file taxes on unemployment   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. How do i file taxes on unemployment The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. How do i file taxes on unemployment This treatment applies for all years until the child is returned. How do i file taxes on unemployment 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. How do i file taxes on unemployment   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. How do i file taxes on unemployment Joint Return Test To meet this test, the child cannot file a joint return for the year. How do i file taxes on unemployment Exception. How do i file taxes on unemployment   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. How do i file taxes on unemployment Example 1—child files joint return. How do i file taxes on unemployment You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. How do i file taxes on unemployment He earned $25,000 for the year. How do i file taxes on unemployment The couple files a joint return. How do i file taxes on unemployment Because your daughter and her husband file a joint return, she is not your qualifying child. How do i file taxes on unemployment Example 2—child files joint return to get refund of tax withheld. How do i file taxes on unemployment Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. How do i file taxes on unemployment They do not have a child. How do i file taxes on unemployment Neither is required to file a tax return. How do i file taxes on unemployment Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. How do i file taxes on unemployment The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. How do i file taxes on unemployment Example 3—child files joint return to claim American opportunity credit. How do i file taxes on unemployment The facts are the same as in Example 2 except no taxes were taken out of your son's pay. How do i file taxes on unemployment 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. How do i file taxes on unemployment Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. How do i file taxes on unemployment The exception to the joint return test does not apply, so your son is not your qualifying child. How do i file taxes on unemployment Married child. How do i file taxes on unemployment   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. How do i file taxes on unemployment    Social security number. How do i file taxes on unemployment Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. How do i file taxes on unemployment You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. How do i file taxes on unemployment   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. How do i file taxes on unemployment For more information about SSNs, see Rule 2. How do i file taxes on unemployment Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. How do i file taxes on unemployment However, only one of these persons can actually treat the child as a qualifying child. How do i file taxes on unemployment 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). How do i file taxes on unemployment The exemption for the child. How do i file taxes on unemployment The child tax credit. How do i file taxes on unemployment Head of household filing status. How do i file taxes on unemployment The credit for child and dependent care expenses. How do i file taxes on unemployment The exclusion for dependent care benefits. How do i file taxes on unemployment The EIC. How do i file taxes on unemployment The other person cannot take any of these benefits based on this qualifying child. How do i file taxes on unemployment In other words, you and the other person cannot agree to divide these tax benefits between you. How do i file taxes on unemployment The other person cannot take any of these tax benefits unless he or she has a different qualifying child. How do i file taxes on unemployment The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. How do i file taxes on unemployment However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. How do i file taxes on unemployment Tiebreaker rules. How do i file taxes on unemployment   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. How do i file taxes on unemployment If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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. How do i file taxes on unemployment See Example 8. How do i file taxes on unemployment   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. How do i file taxes on unemployment See Examples 1 through 13. How do i file taxes on unemployment   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. How do i file taxes on unemployment If the other person cannot claim the EIC. How do i file taxes on unemployment   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. How do i file taxes on unemployment See Examples 6 and 7. How do i file taxes on unemployment But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. How do i file taxes on unemployment Examples. How do i file taxes on unemployment    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. How do i file taxes on unemployment Example 1—child lived with parent and grandparent. How do i file taxes on unemployment You and your 2-year-old son Jimmy lived with your mother all year. How do i file taxes on unemployment You are 25 years old, unmarried, and your AGI is $9,000. How do i file taxes on unemployment Your only income was $9,000 from a part-time job. How do i file taxes on unemployment Your mother's only income was $20,000 from her job, and her AGI is $20,000. How do i file taxes on unemployment Jimmy's father did not live with you or Jimmy. How do i file taxes on unemployment The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. How do i file taxes on unemployment 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. How do i file taxes on unemployment However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). How do i file taxes on unemployment He is not a qualifying child of anyone else, including his father. How do i file taxes on unemployment 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). How do i file taxes on unemployment Example 2—parent has higher AGI than grandparent. How do i file taxes on unemployment The facts are the same as in Example 1 except your AGI is $25,000. How do i file taxes on unemployment Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. How do i file taxes on unemployment Only you can claim him. How do i file taxes on unemployment Example 3—two persons claim same child. How do i file taxes on unemployment The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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. How do i file taxes on unemployment Example 4—qualifying children split between two persons. How do i file taxes on unemployment 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. How do i file taxes on unemployment Only one of you can claim each child. How do i file taxes on unemployment However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. How do i file taxes on unemployment For example, if you claim one child, your mother can claim the other two. How do i file taxes on unemployment Example 5—taxpayer who is a qualifying child. How do i file taxes on unemployment The facts are the same as in Example 1 except that you are only 18 years old. How do i file taxes on unemployment This means you are a qualifying child of your mother. How do i file taxes on unemployment Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. How do i file taxes on unemployment Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. How do i file taxes on unemployment 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. How do i file taxes on unemployment Example 6—grandparent with too much earned income to claim EIC. How do i file taxes on unemployment The facts are the same as in Example 1 except that your mother earned $50,000 from her job. How do i file taxes on unemployment Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. How do i file taxes on unemployment Example 7—parent with too much earned income to claim EIC. How do i file taxes on unemployment The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. How do i file taxes on unemployment Your earned income is too high for you to claim the EIC. How do i file taxes on unemployment But your mother cannot claim the EIC either, because her AGI is not higher than yours. How do i file taxes on unemployment Example 8—child lived with both parents and grandparent. How do i file taxes on unemployment The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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. How do i file taxes on unemployment In other words, each parent's AGI can be treated as $15,000. How do i file taxes on unemployment Example 9—separated parents. How do i file taxes on unemployment You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. How do i file taxes on unemployment In August and September, Joey lived with you. How do i file taxes on unemployment For the rest of the year, Joey lived with your husband, who is Joey's father. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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. How do i file taxes on unemployment You and your husband will file separate returns. How do i file taxes on unemployment Your husband agrees to let you treat Joey as a qualifying child. How do i file taxes on unemployment 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. How do i file taxes on unemployment However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. How do i file taxes on unemployment See Rule 3. How do i file taxes on unemployment Example 10—separated parents claim same child. How do i file taxes on unemployment The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. How do i file taxes on unemployment In this case, only your husband will be allowed to treat Joey as a qualifying child. How do i file taxes on unemployment This is because, during 2013, the boy lived with him longer than with you. How do i file taxes on unemployment You cannot claim the EIC (either with or without a qualifying child). How do i file taxes on unemployment 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. How do i file taxes on unemployment See Rule 3. How do i file taxes on unemployment Example 11—unmarried parents. How do i file taxes on unemployment You, your 5-year-old son, and your son's father lived together all year. How do i file taxes on unemployment You and your son's father are not married. How do i file taxes on unemployment 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. How do i file taxes on unemployment Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. How do i file taxes on unemployment Neither of you had any other income. How do i file taxes on unemployment Your son's father agrees to let you treat the child as a qualifying child. How do i file taxes on unemployment 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. How do i file taxes on unemployment Example 12—unmarried parents claim same child. How do i file taxes on unemployment 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. How do i file taxes on unemployment In this case, only your son's father will be allowed to treat your son as a qualifying child. How do i file taxes on unemployment This is because his AGI, $14,000, is more than your AGI, $12,000. How do i file taxes on unemployment You cannot claim the EIC (either with or without a qualifying child). How do i file taxes on unemployment Example 13—child did not live with a parent. How do i file taxes on unemployment You and your 7-year-old niece, your sister's child, lived with your mother all year. How do i file taxes on unemployment You are 25 years old, and your AGI is $9,300. How do i file taxes on unemployment Your only income was from a part-time job. How do i file taxes on unemployment Your mother's AGI is $15,000. How do i file taxes on unemployment Her only income was from her job. How do i file taxes on unemployment Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. How do i file taxes on unemployment 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. How do i file taxes on unemployment However, only your mother can treat her as a qualifying child. How do i file taxes on unemployment This is because your mother's AGI, $15,000, is more than your AGI, $9,300. How do i file taxes on unemployment Special rule for divorced or separated parents (or parents who live apart). How do i file taxes on unemployment   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. How do i file taxes on unemployment The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. How do i file taxes on unemployment The child received over half of his or her support for the year from the parents. How do i file taxes on unemployment The child is in the custody of one or both parents for more than half of 2013. How do i file taxes on unemployment Either of the following statements is true. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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. How do i file taxes on unemployment For details, see Publication 501. How do i file taxes on unemployment Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. How do i file taxes on unemployment Applying Rule 9 to divorced or separated parents (or parents who live apart). How do i file taxes on unemployment   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. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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. How do i file taxes on unemployment Example 1. How do i file taxes on unemployment You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. How do i file taxes on unemployment Your AGI is $10,000. How do i file taxes on unemployment Your mother’s AGI is $25,000. How do i file taxes on unemployment Your son's father did not live with you or your son. How do i file taxes on unemployment Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. How do i file taxes on unemployment 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. How do i file taxes on unemployment You and your mother did not have any child care expenses or dependent care benefits. How do i file taxes on unemployment 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. How do i file taxes on unemployment Example 2. How do i file taxes on unemployment The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. How do i file taxes on unemployment Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. How do i file taxes on unemployment Example 3. How do i file taxes on unemployment 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. How do i file taxes on unemployment Your mother also claims him as a qualifying child for head of household filing status. How do i file taxes on unemployment You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. How do i file taxes on unemployment The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. How do i file taxes on unemployment Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How do i file taxes on unemployment ) if all of the following statements are true. How do i file taxes on unemployment You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How do i file taxes on unemployment Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. How do i file taxes on unemployment 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. How do i file taxes on unemployment You lived with that person in the United States for more than half of the year. How do i file taxes on unemployment 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). How do i file taxes on unemployment For more details about the tests to be a qualifying child, see Rule 8. How do i file taxes on unemployment If you are a qualifying child of another taxpayer, you cannot claim the EIC. How do i file taxes on unemployment 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. How do i file taxes on unemployment Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). How do i file taxes on unemployment Example. How do i file taxes on unemployment You and your daughter lived with your mother all year. How do i file taxes on unemployment You are 22 years old, unmarried, and attended a trade school full time. How do i file taxes on unemployment You had a part-time job and earned $5,700. How do i file taxes on unemployment You had no other income. How do i file taxes on unemployment Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. How do i file taxes on unemployment She can claim the EIC if she meets all the other requirements. How do i file taxes on unemployment Because you are your mother's qualifying child, you cannot claim the EIC. How do i file taxes on unemployment This is so even if your mother cannot or does not claim the EIC. How do i file taxes on unemployment Child of person not required to file a return. How do i file taxes on unemployment   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. How do i file taxes on unemployment Example 1—return not required. How do i file taxes on unemployment 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. How do i file taxes on unemployment As a result, you are not your mother's qualifying child. How do i file taxes on unemployment You can claim the EIC if you meet all the other requirements to do so. How do i file taxes on unemployment Example 2—return filed to get refund of tax withheld. How do i file taxes on unemployment The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. How do i file taxes on unemployment She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. How do i file taxes on unemployment As a result, you are not your mother's qualifying child. How do i file taxes on unemployment You can claim the EIC if you meet all the other requirements to do so. How do i file taxes on unemployment Example 3—return filed to get EIC. How do i file taxes on unemployment The facts are the same as in Example 2 except your mother claimed the EIC on her return. How do i file taxes on unemployment Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. How do i file taxes on unemployment As a result, you are your mother's qualifying child. How do i file taxes on unemployment You cannot claim the EIC. How do i file taxes on unemployment Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. How do i file taxes on unemployment This chapter discusses Rules 11 through 14. How do i file taxes on unemployment You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. How do i file taxes on unemployment You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. How do i file taxes on unemployment If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. How do i file taxes on unemployment If you have a qualifying child. How do i file taxes on unemployment   If you meet Rule 8, you have a qualifying child. How do i file taxes on unemployment If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. How do i file taxes on unemployment Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. How do i file taxes on unemployment 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. How do i file taxes on unemployment It does not matter which spouse meets the age test, as long as one of the spouses does. How do i file taxes on unemployment You meet the age test if you were born after December 31, 1948, and before January 2, 1989. How do i file taxes on unemployment 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. How do i file taxes on unemployment If neither you nor your spouse meets the age test, you cannot claim the EIC. How do i file taxes on unemployment Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do i file taxes on unemployment Death of spouse. How do i file taxes on unemployment   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. How do i file taxes on unemployment Example 1. How do i file taxes on unemployment You are age 28 and unmarried. How do i file taxes on unemployment You meet the age test. How do i file taxes on unemployment Example 2—spouse meets age test. How do i file taxes on unemployment You are married and filing a joint return. How do i file taxes on unemployment You are age 23 and your spouse is age 27. How do i file taxes on unemployment You meet the age test because your spouse is at least age 25 but under age 65. How do i file taxes on unemployment Example 3—spouse dies in 2013. How do i file taxes on unemployment You are married and filing a joint return with your spouse who died in August 2013. How do i file taxes on unemployment You are age 67. How do i file taxes on unemployment Your spouse would have become age 65 in November 2013. How do i file taxes on unemployment Because your spouse was under age 65 when she died, you meet the age test. How do i file taxes on unemployment Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. How do i file taxes on unemployment 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. How do i file taxes on unemployment If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. How do i file taxes on unemployment If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. How do i file taxes on unemployment Example 1. How do i file taxes on unemployment In 2013, you were age 25, single, and living at home with your parents. How do i file taxes on unemployment You worked and were not a student. How do i file taxes on unemployment You earned $7,500. How do i file taxes on unemployment Your parents cannot claim you as a dependent. How do i file taxes on unemployment 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. How do i file taxes on unemployment You meet this rule. How do i file taxes on unemployment You can claim the EIC if you meet all the other requirements. How do i file taxes on unemployment Example 2. How do i file taxes on unemployment The facts are the same as in Example 1, except that you earned $2,000. How do i file taxes on unemployment Your parents can claim you as a dependent but decide not to. How do i file taxes on unemployment You do not meet this rule. How do i file taxes on unemployment You cannot claim the credit because your parents could have claimed you as a dependent. How do i file taxes on unemployment Joint returns. How do i file taxes on unemployment   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. How do i file taxes on unemployment   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. How do i file taxes on unemployment But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. How do i file taxes on unemployment Example 1—return filed to get refund of tax withheld. How do i file taxes on unemployment You are 26 years old. How do i file taxes on unemployment You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. How do i file taxes on unemployment Neither you nor your wife is required to file a tax return. How do i file taxes on unemployment You do not have a child. How do i file taxes on unemployment Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. How do i file taxes on unemployment Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. How do i file taxes on unemployment They can claim exemptions for you and your wife if all the other tests to do so are met. How do i file taxes on unemployment Example 2—return filed to get EIC. How do i file taxes on unemployment The facts are the same as in Example 1except no taxes were taken out of your pay. How do i file taxes on unemployment 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. How do i file taxes on unemployment Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. How do i file taxes on unemployment Your parents cannot claim an exemption for either you or your wife. How do i file taxes on unemployment Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How do i file taxes on unemployment ) if all of the following statements are true. How do i file taxes on unemployment You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How do i file taxes on unemployment Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. How do i file taxes on unemployment 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. How do i file taxes on unemployment You lived with that person in the United States for more than half of the year. How do i file taxes on unemployment 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). How do i file taxes on unemployment For more details about the tests to be a qualifying child, see Rule 8. How do i file taxes on unemployment If you are a qualifying child of another taxpayer, you cannot claim the EIC. How do i file taxes on unemployment 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. How do i file taxes on unemployment Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do i file taxes on unemployment Example. How do i file taxes on unemployment You lived with your mother all year. How do i file taxes on unemployment You are age 26, unmarried, and permanently and totally disabled. How do i file taxes on unemployment Your only income was from a community center where you went three days a week to answer telephones. How do i file taxes on unemployment You earned $5,000 for the year and provided more than half of your own support. How do i file taxes on unemployment Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. How do i file taxes on unemployment She can claim the EIC if she meets all the other requirements. How do i file taxes on unemployment Because you are a qualifying child of your mother, you cannot claim the EIC. How do i file taxes on unemployment This is so even if your mother cannot or does not claim the EIC. How do i file taxes on unemployment Joint returns. How do i file taxes on unemployment   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. How do i file taxes on unemployment   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. How do i file taxes on unemployment But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. How do i file taxes on unemployment Child of person not required to file a return. How do i file taxes on unemployment   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. How do i file taxes on unemployment Example 1—return not required. How do i file taxes on unemployment You lived all year with your father. How do i file taxes on unemployment You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. How do i file taxes on unemployment You have no other income, no children, and provided more than half of your own support. How do i file taxes on unemployment Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. How do i file taxes on unemployment As a result, you are not your father's qualifying child. How do i file taxes on unemployment You can claim the EIC if you meet all the other requirements to do so. How do i file taxes on unemployment Example 2—return filed to get refund of tax withheld. How do i file taxes on unemployment The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. How do i file taxes on unemployment He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. How do i file taxes on unemployment As a result, you are not your father's qualifying child. How do i file taxes on unemployment You can claim the EIC if you meet all the other requirements to do so. How do i file taxes on unemployment Example 3—return filed to get EIC. How do i file taxes on unemployment The facts are the same as in Example 2 except your father claimed the EIC on his return. How do i file taxes on unemployment Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. How do i file taxes on unemployment As a result, you are your father's qualifying child. How do i file taxes on unemployment You cannot claim the EIC. How do i file taxes on unemployment Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. How do i file taxes on unemployment If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do i file taxes on unemployment United States. How do i file taxes on unemployment   This means the 50 states and the District of Columbia. How do i file taxes on unemployment It does not include Puerto Rico or U. How do i file taxes on unemployment S. How do i file taxes on unemployment possessions such as Guam. How do i file taxes on unemployment Homeless shelter. How do i file taxes on unemployment   Your home can be any location where you regularly live. How do i file taxes on unemployment You do not need a traditional home. How do i file taxes on unemployment If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. How do i file taxes on unemployment Military personnel stationed outside the United States. How do i file taxes on unemployment   U. How do i file taxes on unemployment S. How do i file taxes on unemployment military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. How do i file taxes on unemployment Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. How do i file taxes on unemployment You need to know the amount of your earned income to see if you meet the rule in this chapter. How do i file taxes on unemployment You also need to know that amount to figure your EIC. How do i file taxes on unemployment Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How do i file taxes on unemployment Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. How do i file taxes on unemployment Employee pay is earned income only if it is taxable. How do i file taxes on unemployment Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How do i file taxes on unemployment But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How do i file taxes on unemployment Earned income is explained in detail in Rule 7 in chapter 1. How do i file taxes on unemployment Figuring earned income. How do i file taxes on unemployment   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. How do i file taxes on unemployment   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. How do i file taxes on unemployment   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). How do i file taxes on unemployment You will then reduce that amount by any amount included on that line and described in the following list. How do i file taxes on unemployment Scholarship or fellowship grants not reported on a Form W-2. How do i file taxes on unemployment 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. How do i file taxes on unemployment Inmate's income. How do i file taxes on unemployment Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. How do i file taxes on unemployment This includes amounts received for work performed while in a work release program or while in a halfway house. How do i file taxes on unemployment 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). How do i file taxes on unemployment Pension or annuity from deferred compensation plans. How do i file taxes on unemployment 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. How do i file taxes on unemployment 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). How do i file taxes on unemployment This amount may be reported in box 11 of your Form W-2. How do i file taxes on unemployment If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. How do i file taxes on unemployment Clergy. How do i file taxes on unemployment   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re