Indiana Earned Income Credit - 2013 (Page 16 of 17) in pdf

Publication EIC: Indiana Earned Income Credit

unless the child was born and died in 2013. Skip Step 4; go to Step 5 on page 30 (page 35 of the IT-40PNR

instruction booklet). If you do not have the highest MAGI, STOP; you cannot take the EIC. See Step 5 to figure

your modified adjusted gross income.

Example. You and your 8-year-old daughter moved in with your mother in 2010. You are not a qualifying

child of your mother. Your daughter meets the conditions to be a qualifying child for both you and your

mother. Your MAGI for 2013 was $8,000 and your mother’s was $14,000. Because your mother’s MAGI was

higher, your daughter is your mother’s qualifying child for EIC purposes. You cannot figure an EIC using

your child as a qualifying child, even if your mother does not claim the credit.

Scholarship or fellowship grants not reported on a Form W-2. 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.

School defined. A school can be an elementary school, junior or senior high school, college, university, or

technical, trade, or mechanical school. However, on-the-job training courses, correspondence schools, and

schools offering courses only through the Internet do not count as schools for the EIC.

Social Security Number. Your child must have a valid Social Security number (SSN) unless the child was born

and died in 2013. If your dependent child was born and died in 2013 and you do not have an SSN for the child,

you will be able to claim the child for purposes of claiming Indiana’s earned income credit as long as all the other

requirements have been met. For more information, see the instructions on Schedule IN-EIC.

Student defined. A student is a child who, during any five months of 2013, was enrolled as a full-time student

at a school that has a regular teaching staff, course of study, and regular student body at the school, or took a

full-time, on-farm training course given by a school or a state, county, or local government agency. A school

does not include a technical, trade or mechanical school. It does not include an on-the-job training course,

correspondence school, or school offering courses only through the Internet.

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.

Temporary absences. 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. Examples of a special circumstance include illness, school

attendance, business, vacation, military service, and detention in a juvenile facility.

Vocational high school students. 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.

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Indiana Earned Income Credit - 2013 Page 16