Form It-40 - Indiana Full-Year Resident Individual Income Tax Booklet - 2013 Page 32
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60Members of the military. U.S. military personnel stationed outside
Temporary absences. Count time that you or your child is away from
the United States on extended active duty are considered to live in
home on a temporary absence due to a special circumstance as time
the United States during that duty period for purposes of the EIC.
the child lived with you. Examples of a special circumstance include
Extended active duty is military duty ordered for an indefinite period
illness, school attendance, business, vacation, military service, and
or a period of more than 90 days. Once you begin serving extended
detention in a juvenile facility.
active duty, you are considered to be on extended active duty even if
*Indiana’s Publication EIC, available online at
you do not serve more than 90 days.
htm, has additional information, including rules if you have a quali-
Permanently and totally disabled. A person is permanently and to-
fying child, an investment income calculation worksheet, additional
tally disabled if, at any time during 2013, the person could not engage
definitions, tiebreaker rules, etc.
in any substantial gainful activity because of a physical or mental con-
dition and a doctor has determined that this condition (a) has lasted
or can be expected to last continuously for at least a year, or (b) can be
expected to lead to death.
Qualifying child of more than one person. If the child meets the
conditions to be a qualifying child of more than one person, only the
person who had the highest modified adjusted gross income (MAGI)
for 2013 may treat that child as a qualifying child. The other person(s)
cannot take the EIC for people who do not have a qualifying child. If
the other person is your spouse and you are filing a joint return, this
rule does not apply. If you have the highest MAGI, this child is your
qualifying child. 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 2013. 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 qualify-
ing child, even if your mother does not claim the credit.
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 re-
quirements have been met. For more information, see the instructions
on Schedule IN-EIC.
Student. A student is a child who, during any 5 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 train-
ing course, correspondence school, or school offering courses only
through the Internet.
Page 32
IT-40 Booklet 2013
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