Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet - 2013 Page 30
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60Yes. You must use Worksheet 3 in Indiana’s Publication EIC to see if
Step 4 Filers Without a Qualifying Child
you can take the credit. You may find Publication EIC at
If you have no qualifying child (see Step 3) but you claimed an EIC on
your federal tax return (federal Form 1040, line 64a; Form 1040A, line
38a; or on Form 1040EZ, line 8a), then you may be eligible to claim
No. Go to Step 3.
Indiana’s EIC. Continue to Step 5.
Step 3 Qualifying Child
Step 5 Modified Adjusted Gross Income (MAGI)
Did a child live with you in 2013?
Add amounts from:
No. Go to Step 4.
1.
Federal Form 1040 or Form 1040A, Line 8b
+ _________
Yes. Continue.
2.
Federal Form 1040EZ, amount entered in the
space to the left of line 2 designated as “TEI”
+ _________
A qualifying child is a child who is your…
Federal Form 1040, line 37; Form 1040A,
Line 21; 1040EZ, line 4
+ _________
•
Son
•
Daughter
Modified Adjusted Gross Income* =
Box A
•
Grandchild
•
Stepchild
•
*Note. If you completed Worksheet 3 in Publication EIC, en-
•
Foster child and/or related child (see page 31)
ter in Box A the amount from Worksheet 3, line 17.
AND, was…
3.
If you have:
•
2 or more qualifying children, is Box A less than $43,100?
•
Under age 19 at the end of 2013 and younger than you (or your
•
1 qualifying child, is Box A less than $37,900?
spouse, if filing jointly), or
•
No qualifying children, is Box A less than $14,300?
•
Under age 24 at the end of 2013, a student (see page 32), and
younger than you (or your spouse, if filing jointly), or
Yes. Go to Step 6.
•
Any age and permanently and totally disabled (see page 32),
No. STOP. You cannot take the credit.
AND, who…
Step 6 Earned Income
Is not filing a joint return for 2013, or is filing a joint return for 2013
Did you file federal Schedule SE because you are a member of the
1.
only as a claim for refund,
clergy or you had church employee income of $108.28 or more?
AND, who…
Yes. See Clergy or Church employees, whichever applies, on page 31.
No. Continue
Lived with you in the United States for more than half of 2013 or, if
a foster child, for all of 2013. If the child did not live with you for the
Figure earned income:
2.
required time, see Exception to “time lived with you” on page 31.
A. Enter amount from federal Form 1040
or 1040A, line 7, or Form 1040EZ, line 1
_________
Caution. If the child meets the conditions to be a qualifying child of
any other person (other than your spouse if filing a joint return) for
Subtract, if included on line A above, any:
2013, or the child was married, see page 32.
•
Taxable scholarship or fellowship grant not
reported on a Form W-2.
Do you have at least one child who meets the conditions to be your
•
Amount received for work performed while
qualifying child?
an inmate in a penal institution.
•
Amount received as a pension or annuity from
Yes. The child must have a valid Social Security number (SSN) unless
a nonqualified deferred compensation plan or a
the child was born and died in 2013*. If at least one qualifying child
nongovernmental section 457 plan. This
has a valid SSN (or was born and died in 2013), go to Step 5.
amount may be shown in box 11 of form W-2.
If you received such an amount but box 11 is
No. Continue to Step 4.
blank, contact your employer for the amount
received as a pension or annuity.
-
*Exception. If your qualified dependent child was born and died in
2013 and you do not have an SSN for the child, you may be able to
Add all of your nontaxable combat pay if you elect
claim the child for earned income credit purposes (see page 31).
to include it in earned income.*
+ _________
Page 30
IT-40 Booklet 2013
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