Table of Contents

• Publication 17 - Introductory Material
  • What's New for 2004
  • What's New for 2005
  • Reminders
  • Introduction
    • Icons.
    • Tax questions.
    • Ordering forms and publications.
• The Income Tax Return
  • 1. Filing Information
    • What's New
    • Reminders
    • Introduction
    • Do I Have To File a Return?
      • Individuals—In General
      • Dependents
      • Children Under Age 14
      • Self-Employed Persons
      • Aliens
      • Who Should File
    • Which Form Should I Use?
      • Form 1040EZ
      • Form 1040A
      • Form 1040
    • Does My Return Have To Be on Paper?
      • IRS e-file
    • When Do I Have To File?
      • Private delivery services.
      • Extensions of Time To File
    • How Do I Prepare My Return?
      • When Do I Report My Income and Expenses?
      • Social Security Number
      • Presidential Election Campaign Fund
      • Computations
      • Attachments
      • Third Party Designee
      • Signatures
      • Paid Preparer
      • Refunds
      • Amount You Owe
      • Gift To Reduce Debt Held by the Public
      • Peel-Off Address Label
    • Where Do I File?
    • What Happens After I File?
      • What Records Should I Keep?
      • Interest on Refunds
      • Past-Due Refund
      • Change of Address
    • What If I Made a Mistake?
      • Amended Returns and Claims for Refund
      • Penalties
  • 2. Filing Status
    • Introduction
    • Useful Items - You may want to see:
    • Marital Status
      • Divorced persons.
      • Divorce and remarriage.
      • Annulled marriages.
      • Head of household or qualifying widow(er) with dependent child.
      • Considered married.
      • Spouse died.
      • Married persons living apart.
    • Single
    • Married Filing Jointly
      • Filing a Joint Return
    • Married Filing Separately
      • Special Rules
    • Head of Household
      • Considered Unmarried
      • Keeping Up a Home
      • Qualifying Person
    • Qualifying Widow(er) With Dependent Child
  • 3. Personal Exemptions and Dependents
    • What's New for 2004
    • What's New for 2005
    • Introduction
    • Useful Items - You may want to see:
    • Exemptions
      • Personal Exemptions
      • Exemptions for Dependents
      • Dependency Tests
      • Member of Household or Relationship Test
      • Citizen or Resident Test
      • Joint Return Test
      • Gross Income Test
      • Support Test
      • Multiple Support Agreement
      • Support Test for Child of Divorced or Separated Parents
    • Phaseout of Exemptions
    • Social Security Numbers for Dependents
      • Born and died in 2004.
      • Taxpayer identification numbers for aliens.
      • Taxpayer identification numbers for adoptees.
  • 4. Decedents
    • Reminders
    • Introduction
    • Useful Items - You may want to see:
    • Personal Representative
      • Duties
    • Final Return for the Decedent
      • Cash method.
      • Accrual method.
      • Additional information.
      • Personal representative may revoke joint return election.
      • Relief from joint liability.
      • How To Report Certain Income
      • Exemptions, Deductions, and Credits
    • Tax Effect on Others
      • Income in Respect of the Decedent
      • Deductions in Respect of the Decedent
  • 5. Tax Withholding and Estimated Tax
    • What's New for 2005
    • Reminders
    • Introduction
    • Useful Items - You may want to see:
    • Withholding
      • Salaries and Wages
      • Tips
      • Taxable Fringe Benefits
      • Sick Pay
      • Pensions and Annuities
      • Gambling Winnings
      • Unemployment Compensation
      • Federal Payments
      • Backup Withholding
    • Estimated Tax
      • Who Does Not Have To Pay Estimated Tax
      • Who Must Pay Estimated Tax?
      • How To Figure Estimated Tax
      • When To Pay Estimated Tax
      • How To Figure Each Payment
      • How To Pay Estimated Tax
    • Credit for Withholding and Estimated Tax
      • Withholding
      • Estimated Tax
    • Underpayment Penalty
• Income
  • 6. Wages, Salaries, and Other Earnings
    • What's New
    • Reminder
    • Introduction
    • Useful Items - You may want to see:
    • Employee Compensation
      • Baby-sitting.
      • Miscellaneous Compensation
      • Fringe Benefits
      • Retirement Plan Contributions
      • Stock Options
      • Restricted Property
    • Special Rules for Certain Employees
      • Clergy
      • Members of Religious Orders
      • Foreign Employer
      • Military
      • Volunteers
    • Sickness and Injury Benefits
      • Disability Pensions
      • Long-Term Care Insurance Contracts
      • Workers' Compensation
      • Other Sickness and Injury Benefits
  • 7. Tip Income
    • Introduction
    • Useful Items - You may want to see:
    • Keeping a Daily Tip Record
      • Electronic tip record.
    • Reporting Tips to Your Employer
      • Electronic tip statement.
      • Final report.
      • Tip Rate Determination and Education Program
    • Reporting Tips on Your Tax Return
    • Allocated Tips
  • 8. Interest Income
    • Reminder
    • Introduction
    • Useful Items - You may want to see:
    • General Information
      • SSN for joint account.
      • Custodian account for your child.
      • Penalty for failure to supply SSN.
      • Reporting backup withholding.
      • Savings account with parent as trustee.
      • Interest not reported on Form 1099-INT.
      • Nominees.
      • Incorrect amount.
      • Information-reporting requirement.
    • Taxable Interest
      • Interest subject to penalty for early withdrawal.
      • Money borrowed to invest in money market certificate.
      • U.S. Savings Bonds
      • Education Savings Bond Program
      • U.S. Treasury Bills, Notes, and Bonds
      • Bonds Sold Between Interest Dates
      • Insurance
      • Original Issue Discount (OID)
      • State or Local Government Obligations
    • When To Report Interest Income
      • Constructive receipt.
    • How To Report Interest Income
      • Schedule B.
      • U.S. savings bond interest previously reported.
  • 9. Dividends and Other Corporate Distributions
    • Reminder
    • Introduction
    • Useful Items - You may want to see:
    • General Information
      • Dividends not reported on Form 1099-DIV.
      • Reporting tax withheld.
      • Nominees.
    • Ordinary Dividends
      • Qualified Dividends
      • Dividends Used to Buy More Stock
      • Money Market Funds
    • Capital Gain Distributions
      • Basis adjustment.
    • Nondividend Distributions
      • Liquidating Distributions
      • Distributions of Stock and Stock Rights
    • Other Distributions
      • Information reporting requirement.
      • Alternative minimum tax treatment.
    • How To Report Dividend Income
      • Investment interest deducted.
  • 10. Rental Income and Expenses
    • Introduction
    • Useful Items - You may want to see:
    • Rental Income
    • Rental Expenses
      • Repairs and Improvements
      • Other Expenses
    • Not Rented for Profit
    • Property Changed to Rental Use
    • Renting Part of Property
    • Personal Use of Dwelling Unit (Including Vacation Home)
      • Dwelling Unit Used as Home
      • Figuring Days of Personal Use
      • How To Divide Expenses
      • How To Figure Rental Income and Deductions
    • Depreciation
      • Changing your accounting method to deduct unclaimed depreciation.
      • Depreciation Methods
      • Special Depreciation Allowance
      • MACRS
      • MACRS Depreciation Under GDS
      • Using the Optional Tables
      • MACRS Depreciation Under ADS
      • Other Rules About Depreciable Property
    • Limits on Rental Losses
      • At-Risk Rules
      • Passive Activity Limits
    • How To Report Rental Income and Expenses
      • Schedule E (Form 1040)
  • 11. Retirement Plans, Pensions, and Annuities
    • Introduction
      • The General Rule.
      • Civil service retirement benefits.
      • Individual retirement arrangements (IRAs).
    • Useful Items - You may want to see:
    • Employee Pensions and Annuities
      • Cost (Investment in the Contract)
      • Simplified Method
      • Survivors
      • How To Report
      • Lump-Sum Distributions
      • Rollovers
      • Special Additional Taxes
    • Disability Pensions
    • Purchased Annuities
  • 12. Social Security and Equivalent Railroad Retirement Benefits
    • Introduction
    • Useful Items - You may want to see:
    • Are Any of Your Benefits Taxable?
    • How To Report Your Benefits
      • How Much Is Taxable?
    • Examples
    • Deductions Related to Your Benefits
      • Repayments More Than Gross Benefits
  • 13. Other Income
    • What's New
    • Introduction
    • Useful Items - You may want to see:
    • Bartering
    • Canceled Debts
      • Interest included in canceled debt.
      • Exceptions
    • Education Loan Repayment Assistance
    • Life Insurance Proceeds
      • Surviving spouse.
      • More information.
      • Endowment Contract Proceeds
      • Public Safety Officer Killed in the Line of Duty
      • Accelerated Death Benefits
    • Partnership Income
    • S Corporation Income
    • Recoveries
      • Itemized Deduction Recoveries
    • Rents from Personal Property
    • Repayments
      • Method 1.
      • Method 2.
    • Royalties
      • Depletion.
      • Coal and iron ore.
      • Sale of property interest.
      • Part of future production sold.
    • Unemployment Benefits
      • Types of unemployment compensation.
      • Governmental program.
      • Repayment of unemployment compensation.
      • Tax withholding.
      • Supplemental unemployment benefits.
      • Repayment of benefits.
    • Welfare and Other Public Assistance Benefits
    • Other Income
      • Emotional distress.
      • Unlawful discrimination claims.
      • Energy conservation measure.
      • Dwelling unit.
      • Current income required to be distributed.
      • Current income not required to be distributed.
      • How to report.
      • Losses.
      • Grantor trust.
      • Nonemployee compensation.
      • Corporate director.
      • Executor, administrator, or personal representative of an estate.
      • Notary public.
      • Election precinct official.
      • Difficulty-of-care payments.
      • Maintaining space in home.
      • Reporting taxable payments.
      • Lotteries and raffles.
      • Form W-2G.
      • Inherited pension or IRA.
      • Employee awards or bonuses.
      • Pulitzer, Nobel, and similar prizes.
      • Payment for services.
      • VA payments.
      • Prizes.
      • Strike and lockout benefits.
• Gains and Losses
  • 14. Basis of Property
    • Introduction
    • Useful Items - You may want to see:
    • Cost Basis
      • Real Property
    • Adjusted Basis
      • Increases to Basis
      • Decreases to Basis
    • Basis Other Than Cost
      • Property Received for Services
      • Taxable Exchanges
      • Involuntary Conversions
      • Nontaxable Exchanges
      • Property Transferred From a Spouse
      • Property Received as a Gift
      • Inherited Property
      • Property Changed to Business or Rental Use
      • Stocks and Bonds
  • 15. Sale of Property
    • Reminder
    • Introduction
    • Useful Items - You may want to see:
    • Sales and Trades
      • What Is a Sale or Trade?
      • How To Figure Gain or Loss
      • Nontaxable Trades
      • Transfers Between Spouses
      • Related Party Transactions
    • Capital Gains and Losses
      • Capital or Ordinary Gain or Loss
      • Capital Assets and Noncapital Assets
      • Holding Period
      • Nonbusiness Bad Debts
      • Rollover of Gain From Publicly Traded Securities
  • 16. Selling Your Home
    • What's New
    • Reminders
    • Introduction
    • Useful Items - You may want to see:
    • Main Home
    • Figuring Gain or Loss
      • Selling Price
      • Amount Realized
      • Adjusted Basis
      • Amount of Gain or Loss
      • Other Dispositions
      • Determining Basis
    • Excluding the Gain
      • Maximum Exclusion
      • Ownership and Use Tests
      • Reduced Maximum Exclusion
      • More Than One Home Sold During 2-Year Period
    • Business Use or Rental of Home
    • Reporting the Sale
    • Special Situations
      • Exception for sales to related persons.
    • Recapturing (Paying Back) a Federal Mortgage Subsidy
  • 17. Reporting Gains and Losses
    • Introduction
    • Useful Items - You may want to see:
    • Reporting Capital Gains and Losses
      • File Form 1099-B or Form 1099-S with the IRS.
      • Capital gain distributions only.
      • Capital Losses
      • Capital Gain Tax Rates
    • Comprehensive Example
      • Capital loss carryover from 2003.
      • Tax computation.
• Adjustments to Income
  • 18. Individual Retirement Arrangements (IRAs)
    • What's New for 2004
    • What's New for 2005
    • Reminders
    • Introduction
    • Useful Items - You may want to see:
    • Traditional IRAs
      • What Is a Traditional IRA?
      • Who Can Set Up a Traditional IRA?
      • When and How Can a Traditional IRA Be Set Up?
      • How Much Can Be Contributed?
      • When Can Contributions Be Made?
      • How Much Can You Deduct?
      • Nondeductible Contributions
      • Inherited IRAs
      • Can You Move Retirement Plan Assets?
      • When Can You Withdraw or Use IRA Assets?
      • When Must You Withdraw IRA Assets? (Required Minimum Distributions)
      • Are Distributions Taxable?
      • What Acts Result in Penalties or Additional Taxes?
    • Roth IRAs
      • What Is a Roth IRA?
      • When Can a Roth IRA Be Set Up?
      • Can You Contribute to a Roth IRA?
      • Can You Move Amounts Into a Roth IRA?
      • Are Distributions Taxable?
  • 19. Moving Expenses
    • What's New
    • Reminder
    • Introduction
    • Useful Items - You may want to see:
    • Who Can Deduct Moving Expenses
      • Related to Start of Work
      • Distance Test
      • Time Test
    • Deductible Moving Expenses
      • Household Goods and Personal Effects
      • Travel Expenses
    • Nondeductible Expenses
    • How and When To Report
      • When To Deduct Expenses
  • 20. Alimony
    • Introduction
      • Spouse or former spouse.
      • Divorce or separation instrument.
    • Useful Items - You may want to see:
    • General Rules
      • Mortgage payments.
      • Taxes and insurance.
      • Other payments to a third party.
    • Instruments Executed After 1984
      • Payments to a third party.
      • Exception.
      • Substitute payments.
      • Specifically designated as child support.
      • Contingency relating to your child.
      • Clearly associated with a contingency.
    • How To Deduct Alimony Paid
    • How To Report Alimony Received
    • Recapture Rule
  • 21. Education-Related Adjustments
    • What's New
    • Introduction
    • Useful Items - You may want to see:
    • Educator Expenses
    • Student Loan Interest Deduction
      • Student Loan Interest Defined
      • Can You Claim the Deduction
      • Who Can Claim a Dependent's Expenses
      • How Much Can You Deduct
      • How Do You Figure the Deduction
    • Tuition and Fees Deduction
      • Can You Claim the Deduction
      • What Expenses Qualify
      • Who Is an Eligible Student
      • Who Can Claim a Dependent's Expenses
      • How Much Can You Deduct
• Standard Deduction and Itemized Deductions
  • Publication 17 - Notices
  • 22. Standard Deduction
    • What's New
    • Introduction
    • Standard Deduction Amount
    • Standard Deduction for Dependents
      • Earned income defined.
    • Who Should Itemize
      • When to itemize.
      • Married persons who filed separate returns.
  • 23. Medical and Dental Expenses
    • What's New
    • Reminders
    • Introduction
    • Useful Items - You may want to see:
    • What Are Medical Expenses?
    • What Expenses Can You Include This Year?
      • Community property states.
    • How Much of the Expenses Can You Deduct?
    • Whose Medical Expenses Can You Include?
      • Decedent
    • What Medical Expenses Are Includible?
      • Insurance Premiums
      • Meals and Lodging
      • Transportation
      • Disabled Dependent Care Expenses
    • How Do You Treat Reimbursements?
      • Insurance Reimbursement
    • Damages for Personal Injuries
    • How Do You Figure and Report the Deduction on Your Tax Return?
      • What Tax Form Do You Use?
    • Impairment-Related Work Expenses (Business or Medical)
    • Health Insurance Costs for Self-Employed Persons
  • 24. Taxes
    • What's New
    • Reminder
    • Introduction
      • Indian tribal government.
    • Useful Items - You may want to see:
    • Tests To Deduct Any Tax
    • Income Taxes
      • State and Local Income Taxes
      • Foreign Income Taxes
    • General Sales Taxes
    • Real Estate Taxes
      • Real estate taxes for prior years.
      • Examples.
      • Form 1099-S.
      • Real Estate-Related Items You Cannot Deduct
    • Personal Property Taxes
    • Taxes and Fees You Cannot Deduct
    • Where To Deduct
  • 25. Interest Expense
    • Reminders
    • Introduction
    • Useful Items - You may want to see:
    • Home Mortgage Interest
      • Amount Deductible
      • Points
      • Mortgage Interest Statement
    • Investment Interest
      • Investment Property
      • Allocation of Interest Expense
      • Limit on Deduction
    • Items You Cannot Deduct
      • Personal Interest
    • Allocation of Interest
    • How To Report
  • 26. Contributions
    • Reminders
    • Introduction
    • Useful Items - You may want to see:
    • Organizations That Qualify To Receive Deductible Contributions
      • Types of Qualified Organizations
    • Contributions You Can Deduct
      • Contributions From Which You Benefit
      • Expenses Paid for Student Living With You
      • Out-of-Pocket Expenses in Giving Services
    • Contributions You Cannot Deduct
      • Contributions to Individuals
      • Contributions to Nonqualified Organizations
      • Contributions From Which You Benefit
      • Value of Time or Services
      • Personal Expenses
      • Appraisal Fees
    • Contributions of Property
      • Right to use property.
      • Future interest.
      • Determining Fair Market Value
      • Giving Property That Has Decreased in Value
      • Giving Property That Has Increased in Value
    • When To Deduct
      • Checks.
      • Credit card.
      • Pay-by-phone account.
      • Stock certificate.
      • Promissory note.
      • Option.
      • Borrowed funds.
    • Limits on Deductions
      • 50% Limit
      • 30% Limit
      • Special 30% Limit for Capital Gain Property
      • 20% Limit
      • Carryovers
    • Records To Keep
      • Cash Contributions
      • Noncash Contributions
    • How To Report
  • 27. Nonbusiness Casualty and Theft Losses
    • Introduction
    • Useful Items - You may want to see:
    • Casualty
      • Progressive deterioration.
    • Theft
    • Loss on Deposits
    • Proof of Loss
    • Amount of Loss
      • Adjusted Basis
      • Decrease in Fair Market Value
      • Insurance and Other Reimbursements
      • Single Casualty on Multiple Properties
    • Deduction Limits
      • $100 Rule
      • 10% Rule
    • When To Report Gains and Losses
      • Disaster Area Loss
    • How To Report Gains and Losses
  • 28. Car Expenses and Other Employee Business Expenses
    • What's New
    • Introduction
    • Useful Items - You may want to see:
    • Travel Expenses
      • Traveling Away From Home
      • Tax Home
      • Temporary Assignment or Job
      • What Travel Expenses Are Deductible?
      • Travel in the United States
      • Travel Outside the United States
      • Conventions
    • Entertainment Expenses
      • Gift or entertainment.
      • Separating costs.
      • A meal as a form of entertainment.
      • Taking turns paying for meals or entertainment.
      • Trade association meetings.
      • 50% Limit
    • Gift Expenses
    • Transportation Expenses
      • Armed Forces reservists.
      • Parking fees.
      • Advertising display on car.
      • Car pools.
      • Hauling tools or instruments.
      • Union members' trips from a union hall.
      • Car Expenses
    • Recordkeeping
      • How To Prove Expenses
      • How Long To Keep Records and Receipts
    • How To Report
      • Gifts.
      • Statutory employees.
      • Reimbursements
      • Completing Forms 2106 and 2106-EZ
      • Special Rules
      • Illustrated Example
  • 29. Tax Benefits for Work-Related Education
    • What's New
    • Reminder
    • Introduction
    • Useful Items - You may want to see:
    • Qualifying Work- Related Education
      • Education Required by Employer or by Law
      • Education To Maintain or Improve Skills
      • Education To Meet Minimum Requirements
      • Education That Qualifies You for a New Trade or Business
    • What Expenses Can Be Deducted
      • Unclaimed reimbursement.
      • Transportation Expenses
      • Travel Expenses
      • No Double Benefit Allowed
    • Reimbursements
    • Deducting Business Expenses
      • Self-Employed Persons
      • Employees
      • Performing Artists and Fee-Basis Officials
      • Impairment-Related Work Expenses
    • Recordkeeping
  • 30. Miscellaneous Deductions
    • Reminder
    • Introduction
    • Useful Items - You may want to see:
    • Deductions Subject to the 2% Limit
      • Unreimbursed Employee Expenses (Line 20)
      • Tax Preparation Fees (Line 21)
      • Other Expenses (Line 22)
    • Deductions Not Subject to the 2% Limit
      • List of Deductions
      • Officials Paid on a Fee Basis
      • Armed Forces Reservists Traveling More Than 100 Miles From Home
    • Nondeductible Expenses
      • List of Nondeductible Expenses
  • 31. Limit on Itemized Deductions
    • Introduction
    • Useful Items - You may want to see:
    • Are You Subject to the Limit?
    • Which Itemized Deductions Are Limited?
    • Which Itemized Deductions Are Not Limited?
    • How Do You Figure the Limit?
      • Example
• Figuring Your Taxes and Credits
  • 32. How To Figure Your Tax
    • What's New
    • Introduction
    • Figuring Your Tax
    • Alternative Minimum Tax
    • Tax Figured by IRS
      • Filing the Return
  • 33. Tax on Investment Income of Certain Minor Children
    • What's New
    • Introduction
    • Useful Items - You may want to see:
    • Which Parent's Return To Use
      • Parents Who Do Not File a Joint Return
    • Parent's Election To Report Child's Interest and Dividends
      • Effect of Making the Election
      • Figuring Child's Income
      • Figuring Additional Tax
      • Illustrated Example
    • Tax for Children Under Age 14 Who Have Investment Income of More Than $1,600
      • Providing Parental Information (Form 8615, lines A–C)
      • Step 1. Figuring the Child's Net Investment Income (Form 8615, Part I)
      • Step 2. Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II)
      • Step 3. Figuring the Child's Tax (Form 8615, Part III)
      • Illustrated Example
  • 34. Child and Dependent Care Credit
    • What's New
    • Reminders
    • Introduction
    • Useful Items - You may want to see:
    • Tests To Claim the Credit
      • Qualifying Person Test
      • Keeping Up a Home Test
      • Earned Income Test
      • Work-Related Expense Test
      • Joint Return Test
      • Provider Identification Test
    • How To Figure the Credit
      • Figuring Total Work-Related Expenses
      • Earned Income Limit
      • Dollar Limit
      • Amount of Credit
    • How To Claim the Credit
      • Tax credit not refundable.
    • Employment Taxes for Household Employers
    • Example
  • 35. Credit for the Elderly or the Disabled
    • Introduction
    • Useful Items - You may want to see:
    • Can You Take the Credit?
      • Qualified Individual
      • Income Limits
    • Figuring the Credit
      • Step 1. Determine Initial Amount
      • Step 2. Total Certain Nontaxable Pensions and Benefits
      • Step 3. Determine Excess Adjusted Gross Income
      • Step 4. Determine Your Credit
      • Credit Figured for You
      • Examples
  • 36. Child Tax Credit
    • Introduction
    • Useful Items - You may want to see:
    • Qualifying Child
    • Amount of Credit
      • Limits on the Credit
    • Claiming the Credit
      • Example
    • Additional Child Tax Credit
    • Checking Your Withholding
  • 37. Education Credits
    • What's New
    • Introduction
    • Useful Items - You may want to see:
    • Information for Both the Hope and Lifetime Learning Credits
      • Can You Claim a Credit
      • What Expenses Qualify
      • Who Can Claim a Dependent's Expenses
      • Effect of the Amount of Your Income on the Amount of Your Credit
      • When Must the Credit Be Repaid (Recaptured)
    • Information for Only the Hope Credit
      • Who Is an Eligible Student
      • Figuring the Credit
      • Claiming the Credit
    • Information for Only the Lifetime Learning Credit
      • Who Is an Eligible Student
      • Figuring the Credit
      • Claiming the Credit
    • Illustrated Example
  • 38. Earned Income Credit
    • What's New
    • Reminders
    • Introduction
    • Useful Items - You may want to see:
    • Do You Qualify for the Credit?
      • If Improper Claim Made in Prior Year
    • Part A. Rules for Everyone
      • Rule 1. Your AGI Must Be Less Than:
      • 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.S. Citizen or Resident Alien All Year
      • Rule 5. You Cannot File Form 2555 or Form 2555-EZ
      • Rule 6. Your Investment Income Must Be $2,650 or Less
      • Rule 7. You Must Have Earned Income
    • Part B. Rules If You Have a Qualifying Child
      • Rule 8. Your Child Must Meet the Relationship, Age, and Residency 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 Person
    • Part C. Rules If You Do Not Have a Qualifying Child
      • Rule 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 Person
      • Rule 14. You Must Have Lived in the United States More Than Half of the Year
    • Part D. Figuring and Claiming the EIC
      • Rule 15. Your Earned Income Must Be Less Than:
      • IRS Will Figure the EIC for You
      • How To Figure the EIC Yourself
    • Examples
      • Example 1. John and Janet Smith (Form 1040A)
      • Example 2. Kelly Green (Form 1040EZ)
    • Advance Earned Income Credit
      • How To Get Advance Payments for 2005
      • Advance Payments Received in 2004
  • 39. Other Credits
    • What's New
    • Introduction
    • Useful Items - You may want to see:
    • Nonrefundable Credits
      • Adoption Credit
      • Foreign Tax Credit
      • Mortgage Interest Credit
      • Retirement Savings Contributions Credit
      • Credit for Prior Year Minimum Tax
      • Qualified Electric Vehicle Credit
    • Refundable Credits
      • Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld
      • Credit for Tax on Undistributed Capital Gain
      • Health Coverage Tax Credit
• Publication 17 - Additional Material
  • Your Rights as a Taxpayer
    • Declaration of Taxpayer Rights
    • Examinations, Appeals, Collections, and Refunds
  • How To Get Tax Help
• Index