Index

A

Adopted child, Adopted child.
Adoption taxpayer identification number (ATIN), Joint Return Test
Age test (see Qualifying child)
Alaska Permanent Fund dividends, Form 1040.
Alimony, Income That Is Not Earned Income
Annuities, Income That Is Not Earned Income
Armed forces, Nontaxable military pay., Extended active duty., Military personnel stationed outside the United States., Nontaxable combat pay.
Assistance (see Tax help)

B

Basic Allowance for Housing (BAH), Nontaxable military pay.
Basic Allowance for Subsistence (BAS), Nontaxable military pay.

D

Detailed examples, Detailed Examples
Disability benefits, Disability Benefits
Disallowance of the EIC, Disallowance of the EIC
Dividend income, Income That Is Not Earned Income
Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart).

H

Head of household, Spouse did not live with you.
Help (see Tax help)
Home, United States.
Homeless, Homeless shelter., Homeless shelter.

I

Income that is not earned income, Income That Is Not Earned Income
Individual taxpayer identification number (ITIN), Other taxpayer identification number., Joint Return Test
Inmate, Earnings while an inmate.
Interest income, Income That Is Not Earned Income
Investment income, Rule 6.
IRS can figure EIC for you, IRS Will Figure the EIC for You

J

Joint return test (see Qualifying child)

K

Kidnapped child, Kidnapped child.

M

Married child, Married child.
Married filing a joint return, Rule 4.
Married filing separately, Rule 3.
Military
Combat pay, Nontaxable combat pay.
Nontaxable pay, Nontaxable military pay.
Outside U.S., Military personnel stationed outside the United States., Military personnel stationed outside the United States.
Minister, Net earnings from self-employment., Clergy.
More information (see Tax help)

N

Net earnings, self-employment, Net earnings from self-employment.
Nonresident alien, Rule 4.

O

Online help
EITC Assistant, Is There Help Online?

Q

Qualifying child
Age test, Rule 8.
Home, United States.
Joint return test, Rule 8. , Joint Return Test
Of another person, Rule 10.
Permanently and totally disabled, Permanently and totally disabled.
Relationship test, Rule 8. , Relationship Test
Residency test, Rule 8. , Permanently and totally disabled.
United States, United States.

R

Railroad retirement benefits, Income That Is Not Earned Income
Registered domestic partner, Nevada, Washington, and California domestic partners.
Relationship test (see Qualifying child)
Residency test (see Qualifying child)

T

Tax help, How To Get Tax Help
Taxpayer Advocate, Taxpayer Advocate Service.
Taxpayer identification number
Adoption taxpayer identification number (ATIN), Joint Return Test
Individual taxpayer identification number (ITIN), Other taxpayer identification number., Joint Return Test
Social security number (SSN), Valid SSN., Joint Return Test
Tiebreaker rules, Tiebreaker rules.
Tips, wages, and salaries, Wages, salaries, and tips.
TTY/TDD information, How To Get Tax Help

U

Unemployment compensation, Income That Is Not Earned Income
United States, United States., United States.

V

Veterans' benefits, Income That Is Not Earned Income

W

Wages, salaries, and tips, Wages, salaries, and tips.
Welfare benefits, Income That Is Not Earned Income
Workers' compensation benefits, Income That Is Not Earned Income
Workfare payments, Workfare payments.
Worksheet 1, Form 1040.
Worksheet 2, Form 1040.

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