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1# **Direct File QA / Testing Wiki** 2 3# **Recipe Library** 4 5## **Recipes that apply across tax scope areas** 6 7### **How to create a dependent (qualifying child)** 8 9#### **Profile 1.1:** 10 11##### In Family and household \> person 12 13DOB: June 15, 2004 14 15Your sibling 16 17Full-time student 18 19No permanent disability 20 21Not physically or mentally unable to care for themselves 22 23Lived with you all year 24 25Lived with you all year in the U.S. 26 27You paid more than half the cost of keeping up the home 28 29SSN 30 31No work restrictions 32 33Did not pay for more than half of own living expenses 34 35Married 36 37Filing a joint return 38 39Neither of them are required to file 40 41Only filing to claim a refund of taxes paid 42 43U.S. citizen 44 45No one else qualifies to claim them 46 47#### **Profile 1.2: a qualifying child dependent who also meets requirements for CTC** 48 49##### In Family and household \> person 50 51DOB: June 15, 2008 (for CTC they must be under 17 at the end of the tax year) 52 53Your biological child 54 55Not unable to care for themselves because of physical or mental disability 56 57Lived with you all year 58 59No other biological or adoptive parent 60 61Lived with you all year in the U.S. 62 63You paid more than half the cost of keeping up the home 64 65SSN 66 67No work restriction listed on their Social Security card 68 69Did not pay for more than half of own living expenses 70 71Not married 72 73U.S. citizen 74 75No one else qualifies to claim them 76 77Yes, claim them as a dependent 78 79SSN: 232-00-3232 80 81IRS has not issued them an IP PIN 82 83### **How to create a dependent (qualifying relative)** 84 85#### **Profile 1.1:** 86 87##### In Family and household \> person 88 89DOB: April 15, 2010 90 91Not related 92 93Not physically or mentally unable to care for themselves 94 95Lived with you all year 96 97SSN 98 99No work restrictions 100 101You paid more than half of their living expenses 102 103Their gross income was less than $5,050 104 105Not married 106 107U.S. citizen 108 109No one else qualifies to claim 110 111Not required to file a tax return 112 113Not filing a tax return 114 115### **How to create a dependent taxpayer (non MFJ)** 116 117#### **Method 1** 118 119##### In About you: 120 121Could anyone claim you as a dependent on their federal tax return? 122 123Answer **Yes.** 124 125Is that person required to file a federal tax return? 126 127Answer **Yes.** 128 129Is that person claiming you as a dependent on their 2024 federal tax return? 130 131Answer **Yes** or **No** (doesn't matter). 132 133#### **Method 2** 134 135##### In About you: 136 137Could anyone claim you as a dependent on their federal tax return? 138 139Answer **Yes.** 140 141Is that person required to file a federal tax return? 142 143Answer **No.** 144 145Is that person filing a 2024 federal tax return? 146 147Answer **Yes.** 148 149Is that person only filing a 2024 federal tax return to get a refund of money they paid toward taxes? 150 151Answer **No.** 152 153Is that person claiming you as a dependent? 154 155Answer **Yes** or **No** \- does not matter for this situation. 156 157### **How to create dependent taxpayers (MFJ)** 158 159#### **Method 1** 160 161##### In About you: 162 163Could anyone claim you as a dependent on their \<TY\> federal tax return? 164 165Answer **Yes**. 166 167Is that person required to file a \<TY\> federal tax return? 168 169Answer **Yes**. 170 171Is that person claiming you as a dependent? 172 173Answer Yes or No \- does not matter for this situation. 174 175### **In Spouse:** 176 177Choose Married Filing Jointly filing status 178 179Could anyone claim \<MFJSpouse\> as a dependent on their \<TY\> federal tax return? 180 181Answer **Yes**. 182 183Are you or \<MFJSpouse\> required to file a \<TY\> federal tax return? 184 185Answer **No**. 186 187Do you and \<MFJSpouse\> want the opportunity to claim tax benefits on this federal tax return? 188 189Answer **No.** 190 191Is that person claiming \<MFJSpouse\> as a dependent? 192 193Answer Yes or No \- does not matter for this situation. 194 195#### **Method 2** 196 197##### In About you: 198 199Could anyone claim you as a dependent on their \<TY\> federal tax return? 200 201Answer **Yes**. 202 203Is that person required to file a federal tax return? 204 205Answer **No.** 206 207Is that person filing a 2024 federal tax return? 208 209Answer **Yes.** 210 211Is that person only filing a 2024 federal tax return to get a refund of money they paid toward taxes? 212 213Answer **No.** 214 215Is that person claiming you as a dependent? 216 217Answer Yes or No \- does not matter for this situation. 218 219### **In Spouse:** 220 221Choose Married Filing Jointly filing status 222 223Could anyone claim \<MFJSpouse\> as a dependent on their \<TY\> federal tax return? 224 225Answer **Yes**. 226 227Are you or \<MFJSpouse\> required to file a \<TY\> federal tax return? 228 229Answer **No**. 230 231Do you and \<MFJSpouse\> want the opportunity to claim tax benefits on this federal tax return? 232 233Answer **No.** 234 235Is that person claiming \<MFJSpouse\> as a dependent? 236 237Answer Yes or No \- does not matter for this situation. 238 239### **How to create a taxpayer that qualifies for the special benefit split (custodial parent)** 240 241#### **Profile 1.1** 242 243##### In Family and household \> person 244 245DOB: February 18, 2019 246 247Your biological child 248 249Not unable to care for self 250 251Lived with you all year 252 253Has another biological or adoptive parent 254 255I signed a form stating I wouldn't claim them 256 257Still in custody on July 2 TY 258 259Lived with one or both of us for more than 6 months 260 261Spent more nights with me 262 263Divorced 264 265One or both of us paid for more than half of support 266 267Lived with me in the United States for 12 months 268 269I paid more than half the cost of keeping up the home 270 271SSN 272 273No work restrictions 274 275They did not pay more than half of their own living expenses 276 277Not married 278 279U.S. citizen 280 281### **How to create a taxpayer that qualifies for the special benefit split (noncustodial parent)** 282 283#### **Profile 1.1** 284 285##### In Family and household \> person 286 287DOB: February 18, 2019 288 289Your biological child 290 291Not unable to care for self 292 293Lived with you all year 294 295Has another biological or adoptive parent 296 297The other biological or adoptive parent signed a form or declaration stating they wouldn’t claim them 298 299Still in custody on July 2 TY 300 301Lived with one or both of us for more than 6 months 302 303Spent fewer nights with me 304 305Divorced 306 307One or both of us paid for more than half of support 308 309### **How to create a taxpayer who is the "other eligible taxpayer" (non parent) in a special benefit split scenario who may qualify to use the child as their qualifying person for certain tax benefits** 310 311#### **Profile 1.1** 312 313##### In Family and household \> person 314 315DOB: June 8, 2022 316 317Your foster child 318 319Not unable to care for self 320 321Lived with you all year 322 323In the legal custody of their biological or adoptive parents on July 2, \<2024\> 324 325Biological or adoptive parents are still alive 326 327One of the parents signed a form stating they wouldn't claim the child 328 329The parents meet the requirements of the rule for children of divorced or separated parents (or parents who live apart) 330 331The child's custodial parent is not using the child to qualify for tax benefits listed on screen 332 333Your AGI is higher than the child's custodial parent’s AGI 334 335Lived with you in the U.S. for 12 months 336 337You paid more than half the cost of keeping up the home 338 339Has tax ID \- SSN 340 341No work restrictions 342 343Did not pay for more than half of own living expenses 344 345Not married on December 31 346 347U.S. citizen 348 349At this point, you should be told that the child didn’t meet the requirements to be your dependent, but that you may still be able to use them as your qualifying person for other tax benefits. 350 351## **Filing statuses** 352 353### **How to create a qualifying person for HOH filing status** 354 355#### **Method 1: HOH qualifying person who is your dependent** 356 357Start with a *Taxpayer who is otherwise eligible for HOH* 358 359##### In Family and household \> person 360 361Date of birth: 1/1/2020 362 363Your biological child 364 365Not unable to care for self 366 367Lived with you all year 368 369Does not have another biological or adoptive parent 370 371Lived with you in the United States for 12 months 372 373You paid more than half the cost of keeping up the home you lived in with them 374 375SSN 376 377No work restrictions 378 379Did not pay for more than half of own living expenses 380 381Not married 382 383U.S. citizen 384 385No one else qualifies to claim them as their qualifying child 386 387Claim them as dependent 388 389SSN: 123-00-1234 390 391No IP PIN 392 393#### **Method 2: HOH qualifying person who is NOT a dependent** 394 395Start with a *Taxpayer who is otherwise eligible for HOH* 396 397##### In Family and household \> person 398 399Date of birth: 1/1/2003 400 401Your biological child 402 403Full time student 404 405No permanent disability that prevented them from engaging in substantial employment 406 407Not unable to care for self 408 409Lived with you more than 6 months 410 411Lived with you in the U.S. more than 6 months, less than 7 412 413You paid more than half the cost of keeping up the home you lived in with them 414 415ITIN 416 417Did not pay for more than half of own living expenses 418 419Not married 420 421Not a U.S. citizen 422 423Not a U.S. resident 424 425Not a National 426 427Not a resident of Canada or Mexico 428 429No one else qualifies to claim them as their qualifying child 430 431(DF will prompt you to return and fill in this person's TIN, even though they are not your dependent) ITIN: 999-00-1234 432 433### **How to create a taxpayer who is using Head of Household filing status and "considered unmarried"** 434 435#### **Method 1** 436 437##### In Spouse: 438 439Married 440 441Didn't live together all year 442 443Lived together for half the year or less 444 445Lived apart for the last 6 months of the year 446 447Spouse is U.S. citizen 448 449Use Head of Household filing status 450 451Spouse is filing a return 452 453Spouse is not itemizing deductions 454 455##### In Family and household \> person: 456 457Add an HOH qualifying person: 458 459* See “How to create a qualifying person for HOH filing status” 460 461* See CDCC qualifying person: Profile 1.1 who is also an HOH qualifying person 462 463#### **Method 2** 464 465##### In Spouse: 466 467Married 468 469Didn't live together all year 470 471Didn't live together at all in 2024 472 473Spouse is U.S. citizen 474 475Use Head of Household filing status 476 477Spouse is filing a return 478 479Spouse is not itemizing deductions 480 481##### In Family and household \> person: 482 483Add an HOH qualifying person: 484 485* See “How to create a qualifying person for HOH filing status” 486 487* See CDCC qualifying person: Profile 1.1 who is also an HOH qualifying person 488 489#### **Method 3 (nonresident alien rule)** 490 491##### In Spouse: 492 493Married 494 495Lived together all year 496 497Spouse is not a U.S. citizen 498 499Spouse did not start the year with U.S. resident status and end with U.S. citizen status 500 501Spouse was not a U.S. resident all year 502 503Use Head of Household filing status 504 505Spouse is filing a return 506 507Spouse is not itemizing deductions 508 509##### In Family and household \> person: 510 511Add an HOH qualifying person: 512 513* See “How to create a qualifying person for HOH filing status” 514 515* See CDCC qualifying person: Profile 1.1 who is also an HOH qualifying person 516 517### **How to create a taxpayer who using Head of Household filing status and "considered married"** 518 519#### **Method 1** 520 521##### In Spouse: 522 523Married 524 525Lived together all year 526 527Spouse is U.S. citizen 528 529Use Head of Household filing status 530 531Spouse is filing a return 532 533Spouse is not itemizing deductions 534 535#### **Method 2** 536 537##### In Spouse: 538 539Married 540 541Didn't live together all year 542 543Lived together for more than half the year 544 545Spouse is U.S. citizen 546 547Use Head of Household filing status 548 549Spouse is filing a return 550 551Spouse is not itemizing deductions 552 553#### **Method 3** 554 555##### In Spouse: 556 557Married 558 559Didn't live together all year 560 561Lived together for half the year or less 562 563Didn't live apart for the last 6 months of 2024 564 565Spouse is U.S. citizen 566 567Use Head of Household filing status 568 569Spouse is filing a return 570 571Spouse is not itemizing deductions 572 573## **Income-related recipes** 574 575### **How to fill out Income sources to be in scope** 576 577#### **Scenario** 578 579Yes, all of my income sources are supported by Direct File 580 581No financial interest in an account located in a foreign country 582 583No, didn't own a foreign trust 584 585No, didn't have foreign trust transactions 586 587No, didn't receive digital assets 588 589No, didn't sell digital assets 590 591### **How to add jobs income (Form W-2)** 592 593#### **Scenario 1: Lower income** 594 595Box a: Confirm SSN 596 597Box e: Confirm name 598 599Box f: Same address 600 601Box b, EIN: 00-2222222 602 603Employer name: Stark Industries 604 605Employer Address: 123 Main Street 606 607Employer city, state and zip same as TP place of residence as entered in About You 608 609**Box 1, Wages, tips, other compensation: $16,000** 610 611Box 2: $300 612 613Box 3: $16,000 614 615Box 4: $992 616 617Box 5: $16,000 618 619Box 6: $232 620 621Boxes 7-11: blank 622 623Box 12: no codes or amounts 624 625Box 13: nothing checked 626 627Box 14: no codes or amounts 628 629Boxes 15-20: blank 630 631Standard Form W-2 632 633#### **Scenario 2: Higher income** 634 635Box a: Confirm SSN 636 637Box e: Confirm name 638 639Box f: Same address 640 641Box b, EIN: 00-2222222 642 643Employer name: Stark Industries 644 645Employer Address: 123 Main Street 646 647Employer city, state and zip same as TP place of residence as entered in About You 648 649**Box 1, Wages, tips, other compensation: $120,000** 650 651Box 2: $10,000 652 653Box 3: $120,000 654 655Box 4: $7,440 656 657Box 5: $120,000 658 659Box 6: $1,740 660 661Boxes 7-11: blank 662 663Box 12: no codes or amounts 664 665Box 13: nothing checked 666 667Box 14: no codes or amounts 668 669Boxes 15-20: blank 670 671Standard Form W-2 672 673#### **For modifications to taxable amount** 674 675**Box 1** \= taxable amount for Form(s) W-2 676 677You can update **box 1** amount as needed to adjust overall income on a federal tax return. 678 679***Note:*** *Boxes 2–6 don't need to be adjusted along with box 1\. But if you're looking to make a realistic W-2 scenario, here's how they generally relate to box 1:* 680 681* *Boxes 3 and 5 will generally be equal to box 1, plus any amounts in box 12, although box 3 can’t exceed $168,600.* 682* *Box 4 equals box 3 times 6.2%.* 683* *Box 6 equals box 5 times 1.45%.* 684* *Box 2 depends on withholding. You can just pick something.* 685 686### **How to add interest income (Form 1099-INT)** 687 688#### **Scenario 1: No schedule needed** 689 690Yes, received 1099-INT 691 692Payer name: Gringotts 693 694FATCA filing requirement **not** checked 695 696**Box 1 \- Interest income: $200** 697 698Box 2–17: blank 699 700#### **Scenario 2: Schedule B get attached** 701 702Yes, received 1099-INT 703 704Payer name: Gringotts 705 706FATCA filing requirement **not** checked 707 708**Box 1 \- Interest income: more than $1500** 709 710Box 2–17: blank 711 712*This will attach Schedule B to the federal tax return.* 713 714#### **For modifications to taxable amount** 715 716**Box 1** \+ **Box 3** \= taxable amount for Form(s) 1099-INT 717 718You can update **box 1** and **box 3** amounts as needed to adjust overall income on a federal tax return. 719 720### **How to add unemployment compensation (Form 1099-G)** 721 722#### **Scenario 1** 723 724Yes, received Form 1099-G 725 726Payer name: New Jersey Department of Labor 727 728**Box 1, unemployment compensation: $10,000** 729 730No repayments 731 732Box 4: blank 733 734Boxes 10a, 10b, 11: blank 735 736#### **For modifications to taxable amount** 737 738**Box 1** \= taxable amount for unemployment compensation 739 740You can update **box 1** amount as needed to adjust overall income on a federal tax return. 741 742## **How to add Health Savings Accounts contributions and distributions (Form 1099-SA)** 743 744**First, some context...** 745 746A TP can make HSA contributions and/or take HSA distributions in the same year. So it's common to: 747 748* Have values just for contributions 749* Have values just for distributions 750* Have values for contributions and distributions 751 752**Contributions:** There's 2 different types of HSA contributions: 753 754* **Most common:** Employer contributions, which are marked on Form W-2, box 12, code W. They're reported in the Jobs subsection and have already been excluded from taxable income by your employer. 755* **Less common:** Contributions not through an employer. You'll need to manually report these in the HSA subsection. And then they'll be deducted from your taxable income through the HSA deduction. 756 757You can have 1 or both types of contributions, as long as the total doesn't go over the contribution limit. 758 759**Contribution limit:** For 2024, when your coverage is the same all year: 760 761* If have Self-only coverage, max contribution amount is $4,150. 762* If have Family coverage, max contribution amount is $8,300. (That's the total for both spouses, if you both have HSAs). 763 764If 55+, contribution limit is increased by $1,000 per spouse-who-has-an-HSA. 765 766**Distributions:** HSA distributions for the year are reported on Form 1099-SA. 767 768#### **Scenario 1: 1 TP has HSA employer contributions** 769 770##### Income \> Jobs 771 772* Add a Form W-2 and include **box 12, code W, $4,000** 773 774##### Income \> HSAs 775 776* \[Should note you've already reported $4,000 from your Form W-2\] 777* **If MFJ:** No, spouse didn't have any HSAs in \<TY\> or \<TY-1\> 778* No, didn't have medical savings accounts 779* No, didn't have excess contributions left in an HSA from a previous year 780* No, didn't withdraw excess contributions for \<TY\> before \<TaxDay\> 781* No, I'm not enrolled in Medicare 782* Yes, I had HDHP coverage for the whole year 783* Self-only coverage 784* No, I didn't have other health coverage that would make you not eligible to contribute to an HSA 785* **Conditional depending on marital and filing status:** 786 * No, spouse didn't have HSA with contributions 787 * No change in marital status 788* Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: **blank** 789* Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **blank** 790* No, I didn't have qualified HSA funding distributions 791* On collection hub: I don't have any Forms 1099-SA to add 792 793#### **Scenario 2: 1 TP has HSA contributions not through an employer** 794 795##### Income \> Jobs 796 797* \[Nothing needed here\] 798 799##### Income \> HSAs 800 801* Yes, have an HSA in \<TY\> or \<TY-1\> 802* Yes, have HSA activity to report 803* **If MFJ:** No, spouse didn't have any HSA activity to report 804* No, didn't have medical savings accounts 805* No, didn't have excess contributions left in an HSA from a previous year 806* No, didn't withdraw excess contributions for \<TY\> before \<TaxDay\> 807* No, I'm not enrolled in Medicare 808* Yes, I had HDHP coverage for the whole year 809* Self-only coverage 810* No, I didn't have other health coverage that would make you not eligible to contribute to an HSA 811* **Conditional depending on marital and filing status:** 812 * No, spouse didn't have HSA with contributions 813 * No change in marital status 814* Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: **$500** 815* Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **$100** 816* No, I didn't have qualified HSA funding distributions 817* **If MFJ:** No, spouse didn't contribute to HSA in \<TY-1\> 818* On collection hub: I don't have any Forms 1099-SA to add 819 820#### **Scenario 3: 1 TP has HSA distributions** 821 822##### Income \> HSAs 823 824* Yes, have an HSA in \<TY\> or \<TY-1\> 825* Yes, have HSA activity to report 826* **If MFJ:** No, spouse didn't have any HSA activity to report 827* No, didn't have medical savings accounts 828* No, didn't have excess contributions left in an HSA from a previous year 829* No, didn't withdraw excess contributions for \<TY\> before \<TaxDay\> 830* No, I didn't have HSA contributions for \<TY\> 831* No, didn't contribute to HSA in \<TY-1\> 832* On collection hub: Add Form 1099-SA 833 * HSA trustee: The Best Trustee 834 * Box 1: **$1,000** 835 * No rollovers 836 * No excess contributions withdrawn before \<TaxDay\> 837 * Box 2: blank 838 * Box 3: code 1 839 * Box 4: blank 840 * Qualified medical expenses: **$1,000** 841 842#### **Scenario 4: 2 TPs each have HSA contributions and distributions** 843 844##### Filing status 845 846MFJ 847 848##### Income \> Jobs 849 850* Add a Form W-2 for TP1 and include **box 12, code W, $6,000** 851 852##### Income \> HSAs 853 854* \[Should note you've already reported $6,000 from your Form W-2\] 855* Yes, TP2 had HSAs in \<TY\> or \<TY-1\> 856* Yes, TP2 had HSA activity to report 857* No, didn't have medical savings accounts 858* No, didn't have excess contributions left in an HSA from a previous year 859* No, I didn't withdraw excess contributions for \<TY\> before \<TaxDay\> 860* For TP1 861 * No, not enrolled in Medicare 862 * Yes, had HDHP coverage for the whole year 863 * Family coverage 864 * No, didn't have other health coverage that would make you not eligible to contribute to an HSA 865 * No change in marital status 866 * Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: **blank** 867 * Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **blank** 868 * No, didn't have qualified HSA funding distributions 869* For TP2 870 * Yes, had contributions to HSA in \<TY\> 871 * No, not enrolled in Medicare 872 * Yes, had HDHP coverage for the whole year 873 * Family coverage 874 * No, didn't have other health coverage that would make you not eligible to contribute to an HSA 875 * No change in marital status 876 * Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: blank 877 * Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **$300** 878 * No, didn't have qualified HSA funding distributions 879* On collection hub: Add Form 1099-SA 880 * HSA trustee: The Best Trustee 881 * Box 1: **$1,000** 882 * No rollovers 883 * No excess contributions withdrawn before \<TaxDay\> 884 * Box 2: blank 885 * Box 3: code 1 886 * Box 4: blank 887 * Qualified medical expenses: **$1,000** 888 889### **How to add Social Security benefits (Form SSA-1099)** 890 891#### **Scenario 1** 892 893**Box 5, Net benefits for \<TY\>: $1,000** 894 895Box 6: blank 896 897#### **Taxable amount is complicated** 898 899**Box 5** \= net benefits from Social Security 900 901**The taxable amount is lower than the net benefits.** Calculating the taxable Social Security amount depends on the total amount of net Social Security benefits, other income, and certain deductions/exclusions. And there are instances where none of your benefits are taxable. 902 903Don't add Social Security if you're just trying to increase the overall taxable amount on a return. 904 905### **(see CDCC section for Dependent Care Benefits)** 906 907## 908 909## **Credit-related recipes** 910 911### **Child and Dependent Care Credit (CDCC)** 912 913#### **How to make a CDCC qualifying person** 914 915##### 1\. How to make a CDCC qualifying person who's your dependent \<13 (qualifying child, not qualifying relative) 916 917###### **Profile 1.1** 918 919**In Family and household \> person** 920 921DOB: January 15, 2022 922 923Your biological child 924 925Not unable to care for self 926 927Lived with you all year 928 929Does not have another biological or adoptive parent 930 931Lived with you in the United States for 12 months 932 933You paid more than half the cost of keeping up the home you lived in with them (this question does not always appear) 934 935SSN 936 937No work restrictions 938 939Did not pay for more than half of own living expenses 940 941Not married 942 943U.S. citizen 944 945No one else qualifies to claim them as their qualifying child 946 947Claim them as dependent 948 949SSN: 123-00-1234 950 951No IP PIN 952 953###### **Profile 1.2** 954 955**In Family and household \> person** 956 957DOB: December 12, 2014 958 959Your sibling's child 960 961Not unable to care for self 962 963Lived with you for more than 6 months but less than a year 964 965Not in legal custody of parents as of July 2, 2024 966 967Lived with you in the United States for 8 months 968 969ITIN 970 971Did not pay more than half of their own living expenses 972 973Not married 974 975Not a U.S. citizen 976 977Was a U.S. resident 978 979No one else qualifies to claim them 980 981Claim them as dependent 982 983ITIN: 999-00-1234 984 985No IP PIN 986 987##### 2\. How to make a CDCC qualifying person who's your dependent (qualifying relative, not qualifying child) 988 989###### **Profile 2.1:** 990 991**In Family and household \> person** 992 993DOB: April 15, 2015 994 995Not related 996 997Physically or mentally unable to care for themselves 998 999Lived with you all year 1000 1001SSN 1002 1003No work restrictions 1004 1005You paid more than half of their living expenses 1006 1007Their gross income was less than $5,050 1008 1009Not married 1010 1011U.S. citizen 1012 1013No one else qualifies to claim 1014 1015Not required to file a tax return 1016 1017Not filing a tax return 1018 1019##### 3\. How to make a CDCC qualifying person who's not your dependent (aka nondependent CDCC qualifying person) 1020 1021###### **Profile 3.1** 1022 1023**In Family and household \> person** 1024 1025DOB: August 1, 2005 1026 1027Biological child 1028 1029Full time student 1030 1031No permanent disability 1032 1033Unable to care for themselves 1034 1035Lived with you all year 1036 1037Lived with you in U.S. for 12 months 1038 1039You paid more than half the cost of keeping up the home 1040 1041SSN 1042 1043No work restrictions 1044 1045Did not pay for more than half of own living expenses 1046 1047Married 1048 1049Filing a joint return 1050 1051At least one of them is required to file 1052 1053U.S. citizen 1054 1055No one else qualifies to claim them 1056 1057###### **Profile 3.2** 1058 1059**In Family and household \> person** 1060 1061DOB: July 4, 2000 1062 1063Not related 1064 1065Has a permanent disability 1066 1067Physically or mentally unable to care for themselves 1068 1069Lived with you all year 1070 1071SSN 1072 1073You paid more than half of their living expenses 1074 1075Their gross income was $5,050 or more 1076 1077Not married 1078 1079U.S. citizen 1080 1081No one else qualifies to claim 1082 1083Not required to file a tax return 1084 1085Not filing a tax return 1086 1087###### **Profile 3.3** 1088 1089**Pre-Family and household** 1090 1091Add a taxpayer who is a dependent taxpayer (non-MFJ) 1092 1093How to create a dependent taxpayer (non MFJ) 1094 1095**In Family and household \> person** 1096 1097DOB: October 8, 2020 1098 1099Your biological child 1100 1101Physically or mentally unable to care for themselves 1102 1103Lived with you all year 1104 1105Does not have another biological or adoptive parent 1106 1107Lived with you all year in the U.S. 1108 1109You paid more than half the cost of keeping up the home 1110 1111SSN 1112 1113No work restrictions 1114 1115Did not pay for more than half of own living expenses 1116 1117Not married 1118 1119U.S. citizen 1120 1121No one else qualifies to claim them 1122 1123###### **Profile 3.4** 1124 1125**Pre-Family and household** 1126 1127Add a taxpayer who is a dependent taxpayer (non-MFJ) 1128 1129How to create a dependent taxpayer (non MFJ) 1130 1131**In Family and household \> person** 1132 1133DOB: April 15, 2010 1134 1135Not related 1136 1137Physically or mentally unable to care for themselves 1138 1139Lived with you all year 1140 1141SSN 1142 1143You paid more than half of their living expenses 1144 1145Their gross income was $5,050 or more 1146 1147Married 1148 1149Filing a joint return 1150 1151Required to file 1152 1153U.S. citizen 1154 1155No one else qualifies to claim 1156 1157Not required to file a tax return 1158 1159Not filing a tax return 1160 1161###### **Profile 3.5** 1162 1163**In Family and household \> person** 1164 1165DOB: January 1, 2015 1166 1167Not related 1168 1169Unable to care for themselves 1170 1171Lived with you all year 1172 1173SSN 1174 1175Taxpayer paid more than half of their living expenses 1176 1177Gross income **was** $5,050 or more 1178 1179Not married 1180 1181U.S. citizen 1182 1183##### 4\. How to make the taxpayer a CDCC qualifying person 1184 1185###### **Profile 4.1** 1186 1187**In About you:** 1188 1189Taxpayer is physically or mentally unable to care for themselves 1190 1191**In Spouse:** 1192 1193Married 1194 1195Lived together all year 1196 1197Use Married Filing Jointly filing status 1198 1199##### 5\. How to make the spouse a CDCC qualifying person 1200 1201###### **Profile 5.1** 1202 1203**In Spouse:** 1204 1205Married 1206 1207Lived together all year 1208 1209Use Married Filing Jointly filing status 1210 1211Spouse is physically or mentally unable to care for themselves 1212 1213##### 6\. How to make a CDCC qualifying person who's your dependent (any kind) and unable to care for themselves 1214 1215###### **Profile 6.1** 1216 1217**In Family and household \> person** 1218 1219DOB: June 15, 2004 1220 1221Your sibling 1222 1223Full-time student 1224 1225No permanent disability 1226 1227Physically or mentally unable to care for themselves 1228 1229Lived with you all year 1230 1231Lived with you all year in the U.S. 1232 1233You paid more than half the cost of keeping up the home 1234 1235SSN 1236 1237No work restrictions 1238 1239Did not pay for more than half of own living expenses 1240 1241Married 1242 1243Filing a joint return 1244 1245Neither of them are required to file 1246 1247Only filing to claim a refund of taxes paid 1248 1249U.S. citizen 1250 1251No one else qualifies to claim them 1252 1253#### **How to create a taxpayer who is Married Filing Separately but "considered unmarried" for the dependent care benefits exclusion and CDCC** 1254 1255##### Method 1 1256 1257###### **In Spouse:** 1258 1259Married 1260 1261Didn't live together all year 1262 1263Lived together for half the year or less 1264 1265Lived apart for the last 6 months of the year 1266 1267Spouse is U.S. citizen 1268 1269Use Married Filing Separately filing status 1270 1271Spouse is filing a return 1272 1273Spouse is not itemizing deductions 1274 1275###### **In Family and household:** 1276 1277Add a CDCC qualifying person (See “How to make a CDCC qualifying person”) 1278 1279Your lived with your CDCC qualifying person for more than half the year 1280 1281You paid more than half the cost of keeping up your home for the year 1282 1283##### Method 2 1284 1285###### **In Spouse:** 1286 1287Married 1288 1289Didn't live together all year 1290 1291Didn't live together at all in 2024 1292 1293Spouse is U.S. citizen 1294 1295Use Married Filing Separately filing status 1296 1297Spouse is filing a return 1298 1299Spouse is not itemizing deductions 1300 1301###### **In Family and household:** 1302 1303Add a CDCC qualifying person How to make a CDCC qualifying person 1304 1305Your lived with your CDCC qualifying person for more than half the year 1306 1307You paid more than half the cost of keeping up your home for the year 1308 1309#### **How to create a taxpayer who is Married Filing Separately and "considered married" for the dependent care benefits exclusion and CDCC** 1310 1311##### Method 1 1312 1313###### **In Spouse:** 1314 1315Married 1316 1317Lived together all year 1318 1319Spouse is U.S. citizen 1320 1321Use Married Filing Separately filing status 1322 1323Spouse is filing a return 1324 1325Spouse is not itemizing deductions 1326 1327##### Method 2 1328 1329###### **In Spouse:** 1330 1331Married 1332 1333Didn't live together all year 1334 1335Lived together for more than half the year 1336 1337Spouse is U.S. citizen 1338 1339Use Married Filing Separately filing status 1340 1341Spouse is filing a return 1342 1343Spouse is not itemizing deductions 1344 1345##### Method 3 1346 1347###### **In Spouse:** 1348 1349Married 1350 1351Didn't live together all year 1352 1353Lived together for half the year or less 1354 1355Didn't live apart for the last 6 months of 2024 1356 1357Spouse is U.S. citizen 1358 1359Use Married Filing Separately filing status 1360 1361Spouse is filing a return 1362 1363Spouse is not itemizing deductions 1364 1365### **Credit for the Elderly or Disabled (EDC) Specific Recipes** 1366 1367#### **How to make Single person who can qualify for Elderly or Disabled paths of the credit** 1368 1369##### Profile 1.1 — Elderly path 1370 1371*In order to see EDC screens for the Elderly path, you will need:* 1372 1373* *Age: 65+* 1374* *Filing status: Single* 1375* *AGI: greater than $16,550 and less than $17,500* 1376 * *$16,550 is the standard deduction for Single filers who are 65+* 1377 1378###### **In You and your family** 1379 1380##### **About you** 1381 1382DOB: \[pick date *before* 01/02/1960\] 1383 1384##### **Spouse** 1385 1386Marital status: Never married (single) 1387 1388##### **Filing status** 1389 1390Single 1391 1392###### **Income** 1393 1394Need taxable income greater than $16,550 and less than $17,500: 1395 1396$16,550 \< **x** \< $17,500 1397 1398*Note: don't add Social Security benefits. Nontaxable SS will change the calculation.* 1399 1400###### **Deductions** 1401 1402No deductions. This will give you an AGI greater than $16,550 and less than $17,500. Which you need for this credit. 1403 1404*Now you should see the EDC flow in credits.* 1405 1406###### **Credits \> Credit for the Elderly or the Disabled** 1407 1408No, didn't receive any other nontaxable pension, annuity, or disability payments 1409 1410##### Profile 2.1 — Disabled path 1411 1412*In order to see EDC screens for the Disabled path, you will need:* 1413 1414* *Age: less than 65* 1415* *Filing status: Single* 1416* *AGI: greater than $14,600 and less than $17,500* 1417 * *$14,600 is the standard deduction for Single filers* 1418 1419###### **In You and your family** 1420 1421##### **About you** 1422 1423DOB: \[pick date *after* 01/01/1960\] 1424 1425##### **Spouse** 1426 1427Marital status: Never married (single) 1428 1429##### **Filing status** 1430 1431Single 1432 1433###### **Income** 1434 1435Need taxable income greater than $14,600 and less than $17,500: 1436 1437$14,600 \< **x** \< $17,500 1438 1439At least some of this needs to be from Form(s) W-2. Check out these recipes for adding income: 1440 1441* How to add jobs income (Form W-2) 1442* How to add interest income (Form 1099-INT) 1443 1444*Note: don't add Social Security benefits. Nontaxable SS will change the calculation.* 1445 1446###### **Deductions** 1447 1448No deductions. This will give you an AGI greater than $14,600 and less than $17,500. Which you need for this credit. 1449 1450*Now you should see the EDC flow in credits.* 1451 1452###### **Credits \> Credit for the Elderly or the Disabled** 1453 1454Yes, retired on permanent and total disability 1455 1456Yes, employer has mandatory retirement age 1457 1458No, haven't reached mandatory retirement age 1459 1460Yes, taxable payments from Form W-2 were disability income 1461 1462Enter amount that is: 1463 1464* greater than $5,000 1465* less than or equal to the W-2 amount you entered in Income 1466 1467No, didn't receive any other nontaxable pension, annuity, or disability payments 1468 1469*Now you'll see a screen saying you qualify for the Credit for the Elderly or the Disabled.* 1470 1471*Next are 2–3 Yes/No questions about doctor's statements. Any answers are fine.* 1472 1473### **PTC** 1474 1475#### **How to qualify for PTC (or not)** 1476 1477##### Overview of filing status 1478 1479###### **May qualify for PTC** 1480 1481* Single 1482* Married Filing Jointly (MFJ) 1483* Married Filing Separately (MFS), but only if you meet an exception 1484* Head of Household (HoH), unless you meet the specific conditions (listed in the right column) 1485 1486###### **Will not qualify for PTC** 1487 1488* Married Filing Jointly Dependents (MFJ Dependents) 1489* Dependents (non-MFJ) 1490* Married Filing Separately (MFS), assuming you don't meet the exception 1491* Head of Household \+ spouse is a nonresident \+ you did not live apart of for the last 6 months of the tax year 1492 1493##### Basic steps to qualify 1494 1495* Use a filing status that may qualify for PTC 1496* You and/or individuals listed on your federal tax return were enrolled in a qualified Marketplace health plan 1497* Don't get knocked out. For example: 1498 * If you have dependents, they should not required to file a federal tax return for this year 1499 * Only have one Form 1095-A 1500* If MFS: 1501 * **Yes,** you meet both requirements for MFS taxpayers 1502 * **No,** this will not be the fourth year in a row that you're claiming the Premium Tax Credit and using a MFS filing status because of domestic abuse or spousal abandonment 1503* If your household income was below %100 of the federal poverty line: **Yes,** there was someone on the qualified health plan who was not eligible for Medicaid because of their immigration status 1504* **Yes,** at least one person enrolled in the qualified health plan met all the requirements for at least one month in the tax year 1505 1506#### **How to have excess advance payments of PTC** 1507 1508##### Method 1 1509 1510###### **In Credits \> Premium Tax Credit | Don’t qualify for PTC but have advance payments of PTC (APTC):** 1511 1512There are many ways to not qualify PTC. For a thrilling, choose-your-own adventure experience, see the How to qualify for PTC (or not) recipe. The steps below will ensure you don't qualify and focus on achieving the Excess APTC outcome. 1513 1514* Enrolled in a qualified Marketplace health plan 1515* (If you have dependents) No, none of them are required to file 1516* No, you don't have more than one Form 1095-A 1517* No, there isn't someone other than you and/or those listed on your tax return on your Form 1095-A 1518* No, you or your fam is not listed on someone else's Form 1095-A 1519* (If asked) No, nobody listed on Form 1095-A had an immigration status that wasn't eligible for Marketplace coverage 1520* Yes, advance payments of the Premium Tax Credits were made 1521* **No,** nobody was also eligible for or enrolled in employer-sponsored health coverage while enrolled in the qualified Marketplace health plan 1522* Policy number: 123456789 1523* Any Marketplace state 1524* Policy dates: 1 or more months 1525* No, at least one person didn't see all the requirements for at least one month 1526* Enter the annual total for monthly advance payment of premium tax credit from column C, line 33\. **Answer:** Enter any amount. This amount will be considered excess because you didn’t qualify for the PTC. 1527 1528##### Method 2 1529 1530###### **In Credits \> Premium Tax Credit | Qualify for PTC and enter more APTC than your allowed PTC:** 1531 1532There are many ways to qualify for PTC. For a thrilling, choose-your-own adventure experience, see the How to qualify for PTC (or not) recipe. The steps below will ensure you qualify and focus on achieving the Excess APTC outcome. 1533 1534* Enrolled in a qualified Marketplace health plan 1535* (If you have dependents) No, none of them are required to file 1536* No, you don't have more than one Form 1095-A 1537* No, there isn't someone other than you and/or those listed on your tax return on your Form 1095-A 1538* No, you or your fam is not listed on someone else's Form 1095-A 1539* (If asked) No, nobody listed on Form 1095-A had an immigration status that wasn't eligible for Marketplace coverage 1540* Yes, advance payments of the Premium Tax Credits were made 1541* No, nobody was also eligible for or enrolled in employer-sponsored health coverage while enrolled in the qualified Marketplace health plan 1542* Policy number: 123456789 1543* Any Marketplace state 1544* Policy dates: 1 or more months 1545* **Yes**, at least one person didn't see all the requirements for at least one month 1546* Enter the enrollment premiums\* 1547* Enter the Second Lowest Cost Silver Plan (SLCSP) premium amount\* 1548* Enter the APTC amount.\* 1549 * **The easy way:** 1550 * Enter an APTC amount that is greater than the enrollment premium or SLCSP amount you entered, whichever of those is greater. 1551 * **The slightly harder, more realistic way —** The APTC amount should be greater than the taxpayer’s allowed PTC, which is not displayed on the front-end but is based on their household income and family size, and the enrollment and SLCSP premium amounts you entered. How to ensure you end up with Excess APTC: 1552 * Have household income and a family size that puts you above 151% of the federal poverty line (in this case, household income refers to AGI minus your deductions, aka MAGI, which is displayed at the end of the deductions section) — [https://www.irs.gov/instructions/i8962\#en\_US\_2023\_publink100044414](https://www.irs.gov/instructions/i8962#en_US_2023_publink100044414) — The greater your income, the more you’re expected to contribute to your premium payments. 1553 * IRL, your APTC would never be greater than your enrollment premiums. Enter an APTC value equal to or smaller than the SLCSP premium amounts you entered. 1554 1555 \* Direct File will ask you to enter either annual or monthly amounts. The option presented is based on how you answered earlier questions. 1556 1557#### **How to end up with a repayment limitation** 1558 1559##### In Credits \> Premium Tax Credit 1560 1561* Have taxable income (aka MAGI) that translates to less than 400% of the federal poverty line for your household and state. For the 48 Contiguous States and the District of Columbia: 1562 * $54,156 for a family size of 1 1563 * $73,240 for a family size of 2 1564 * $92,120 for a family size of 3 1565 * See the [full breakdown for income levels at 100% of the federal poverty line](https://www.irs.gov/instructions/i8962#en_US_2023_publink100044414) for more detail (multiple by 4 to get the 400% value) 1566* See “How to have excess advance PTC” (either Method 1 or 2 will work) 1567 * Your Excess APTC should be greater than the applicable repayment limitation for your [household income as a percentage of federal poverty line](https://www.irs.gov/instructions/i8962#en_US_2023_publink100010959%C2%A0) 1568* You’ll only see the Excess APTC amount, and whether a repayment limitation applies, on the outcome screens 1569 1570### **Savers** 1571 1572#### **Savers: How to make a Saver’s Credit qualifying person who is HOH** 1573 1574##### Saver's Credit 1575 1576The Saver's Credit, also known as the Retirement Savings Contributions Credit, is a tax benefit for low- to moderate-income taxpayers that offsets a portion of workers' voluntary contributions to their Individual Retirement Arrangements (IRAs), 401(k) plans and similar workplace retirement programs. 1577 1578###### **Profile 1.1** 1579 1580##### **In About you** 1581 1582* TP birthdate is before 1/1/2007 1583* TP is not a full time student 1584* TP is not claimed as a dependent 1585 1586##### **In Family and household** 1587 1588Filing Status is HOH 1589 1590##### **In Income** 1591 1592* AGI is less than or equal to $57,375 1593* Box 12: Select a code: D, E, H, S, AA, BB, or EE then enter $300 1594 1595#### **Savers: How to make a Saver’s Credit qualifying person who is Single or MFS** 1596 1597##### Saver's Credit 1598 1599The Saver's Credit, also known as the Retirement Savings Contributions Credit, is a tax benefit for low- to moderate-income taxpayers that offsets a portion of workers' voluntary contributions to their Individual Retirement Arrangements (IRAs), 401(k) plans and similar workplace retirement programs. 1600 1601###### **Profile 1.2** 1602 1603**In About you** 1604 1605* TP birthdate is before 1/1/2007 1606 1607* TP is not a full time student 1608 1609* TP is not claimed as a dependent 1610 1611**In Family and household** 1612 1613Filing Status is Single or MFS 1614 1615**In Income** 1616 1617* AGI is less than or equal to $38,250 1618 1619* Box 12: Select a code: D, E, F, G, H, S, AA, BB, or EE then enter $300 1620 1621#### **Savers: How to make a Saver’s Credit qualifying person who is MFJ** 1622 1623##### Saver's Credit 1624 1625The Saver's Credit, also known as the Retirement Savings Contributions Credit, is a tax benefit for low- to moderate-income taxpayers that offsets a portion of workers' voluntary contributions to their Individual Retirement Arrangements (IRAs), 401(k) plans and similar workplace retirement programs. 1626 1627*For MFJ, the Saver's Credit Form 8880 is a joint return.* 1628 1629###### **Profile 1.3** 1630 1631**In About you** 1632 1633* TP birthdate is before 1/1/2007 1634* TP is not a full time student 1635* TP is not claimed as a dependent 1636 1637**In Spouse** 1638 1639* TP2 birthdate is before 1/1/2007 1640* TP2 is not a full time student 1641* TP2 is not claimed as a dependent 1642 1643**In Family and household** 1644 1645Filing Status is MFJ 1646 1647**In Income** 1648 1649* AGI is less than or equal to $76,500 1650* Box 12: Select a code: D, E, H, S, AA, BB, or EE then enter $300 for either taxpayer 1651 1652### **CTC** 1653 1654#### **How to qualify for the Child Tax Credit (CTC) / Additional Child Tax Credit (ACTC)** 1655 1656# 1657 1658##### Method 1 1659 1660###### **In Family and household \> add person** 1661 1662Add a qualifying child dependent who meets requirements as a CTC qualifying child (Profile 1.2) 1663 1664###### **In Jobs** 1665 1666Add a W-2 and use an income amount in **box 1** that's at least a few hundred dollars more than the [standard deduction amount for the filing status you use](https://apps.irs.gov/app/vita/content/00/00_13_005.jsp) 1667 1668Note: DF's data import may offer to add a form W-2 for you automatically. If your aim is to qualify for CTC, you may need to update the amount of income that imported W-2 has in box 1, because: 1669 1670* If you go over the annual income limit for CTC, $200,000 ($400,000 if filing a joint return), you won't qualify for the credit. 1671* If you want to make sure you get an amount for CTC, make sure your AGI turns out to be more than your standard deduction. 1672 1673###### **In the remaining income sections** 1674 1675Note: the annual income limit for CTC is $200,000 ($400,000 if filing a joint return), adding too much income can disqualify you from CTC. 1676 1677###### **In Deductions** 1678 1679Note: the HSA, educator expense, or student loan interest deductions will reduce your AGI. If you want to make sure you get an amount for CTC, make sure your AGI turns out to be more than your standard deduction. 1680 1681###### **In Credits** 1682 1683IRS hasn't denied or reduced the amount of your credits for CTC, ACTC or the Credit for Other Dependents 1684 1685### **ODC** 1686 1687#### **ODC: How to qualify a child or dependent who is NOT a "qualifying child" for purposes of the Child Tax Credit.** 1688 1689##### Credit for Other Dependents 1690 1691Taxpayers with dependents who don't qualify for the Child Tax Credit may be able to claim the Credit for Other Dependents. 1692 1693A taxpayer can claim this credit if: 1694 1695* They claim the person as a [dependent](https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent) on the taxpayer's return. 1696* They cannot use the dependent to claim the child tax credit or additional child tax credit. 1697* The dependent is a U.S. citizen, national or resident alien. 1698 1699###### **In Family and household** 1700 1701* Have a dependent (that does not qualify for CTC) 1702 * Example: Not under age 17 at the end of the year 1703 * Example: Has ITIN (not SSN) 1704 1705###### **In Income** 1706 1707* AGI does not exceed $200,000, $400,000 if MFJ 1708 1709###### **In Credits** 1710 1711* Can NOT claim Child Tax Credit (CTC) or additional child tax credit 1712 1713### **EITC** 1714 1715#### **How to make a TP who qualifies for EITC** 1716 1717##### Without a qualifying child 1718 1719###### **In About you** 1720 1721* Taxpayer's age is at least 25 but under 65 1722* US Citizen 1723* SSN 1724* No work restriction on SSN 1725 * Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year 1726* Can't be claimed as a dependent by another taxpayer 1727 1728###### **In Spouse** 1729 1730* Married 1731* Lived together all year 1732* US Citizen 1733* Choose Married Filing Jointly (do not use MFS) 1734* Taxpayer's age is at least 25 but under 65 1735* SSN 1736* No work restriction on SSN 1737 * Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year 1738* Can't be claimed as a dependent by another taxpayer 1739 1740###### **Filing Status** 1741 1742* Married Filing Jointly 1743 1744Note: you can do the EITC-without-a-qualifying-child scenario **ONLY** with filing statuses: **Single, QSS, or MFJ** 1745 1746###### **In Family and HH** 1747 1748* Skip/don't add a an EITC qualifying child 1749 1750##### Income 1751 1752###### **In Jobs** 1753 1754* W-2 box 1: $18,000 1755 1756Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550. 1757 1758###### **In Interest income** 1759 1760* Skip/or keep within EITC investment income limit 1761 1762Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550. 1763 1764##### Credits \> EITC 1765 1766* You (and your spouse, if you have one) **could not** be someone else's qualifying child for EITC 1767* IRS has not denied or reduced the amount of your (or spouse's, if you have one) EITC 1768 1769##### With a qualifying child who is also the TP's dependent 1770 1771###### **In About you** 1772 1773* Taxpayer's age is at least 25 but under 65 1774* US Citizen 1775* SSN 1776* No work restriction on SSN 1777 * Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year 1778* Can't be claimed as a dependent by another taxpayer 1779 1780###### **In Spouse** 1781 1782* Married 1783* Lived together all year 1784* US Citizen 1785* Choose Married Filing Jointly (do not use MFS) 1786* Taxpayer's age is at least 25 but under 65 1787* SSN 1788* No work restriction on SSN 1789 * Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year 1790* Can't be claimed as a dependent by another taxpayer 1791 1792##### Filing Status 1793 1794* Married Filing Jointly 1795 1796Note: while you can do the EITC-with-qualifying-children scenario with different filing statuses, there are specific additional rules [for MFS](https://www.irs.gov/publications/p596#en_US_2023_publink1000297448) and HOH to be considered unmarried. 1797 1798##### In Family and HH \> add person 1799 1800* DOB: 1/1/2020 1801* Relationship: biological child 1802* Not unable to care for self 1803* They lived with you all year 1804* No other parents 1805* They lived with me in the US 12 months 1806* SSN 1807* The card doesn’t list a work restriction 1808* They didn't pay more than half their own expenses 1809* They were not married 1810* US Citizen 1811* No one else can claim them 1812* Yes, claim them as a dependent 1813* 111-11-1111 1814* No IP PIN 1815 1816##### Income 1817 1818###### **In Jobs** 1819 1820* W-2 box 1: $18,000 1821 1822Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550. 1823 1824###### **In Interest income** 1825 1826* Skip/or keep within EITC investment income limit 1827 1828Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550. 1829 1830##### Credits \> EITC 1831 1832* You (and your spouse, if you have one) **could not** be someone else's qualifying child for EITC 1833* IRS has not denied or reduced the amount of your (or spouse's, if you have one) EITC 1834 1835##### With a qualifying child who is a nondependent 1836 1837###### **In About you** 1838 1839* Taxpayer's age is at least 25 but under 65 1840* US Citizen 1841* SSN 1842* No work restriction on SSN 1843 * Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year 1844* Can't be claimed as a dependent by another taxpayer 1845 1846###### **In Spouse** 1847 1848* Married 1849* Lived together all year 1850* US Citizen 1851* Choose Married Filing Jointly (do not use MFS) 1852* Taxpayer's age is at least 25 but under 65 1853* SSN 1854* No work restriction on SSN 1855 * Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year 1856* Can't be claimed as a dependent by another taxpayer 1857 1858###### **Filing Status** 1859 1860* Married Filing Jointly 1861 1862Note: while you can do the EITC-with-qualifying-children scenario with different filing statuses, there are specific additional rules [for MFS](https://www.irs.gov/publications/p596#en_US_2023_publink1000297448) and HOH to be considered unmarried. 1863 1864##### In Family and HH \> add person 1865 1866* DOB: 1/1/2020 1867* Relationship: biological child 1868* Not unable to care for self 1869* They lived with you all year 1870* No other parents 1871* They lived with me in the US 12 months 1872* SSN 1873* The card doesn’t list a work restriction 1874* Yes, they paid more than half their own living expenses 1875* They were not married 1876* US Citizen 1877 1878Note: DF will ask you for this person's SSN and IP PIN at this point in the flow only if you've already gone through the Credits section, were determined to qualify for EITC and then went back to add another EITC qualifying child in Family and HH. Usually, it will just prompt you for this info in the Credits section. 1879 1880##### Income 1881 1882###### **In Jobs** 1883 1884* W-2 box 1: $18,000 1885 1886Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550. 1887 1888###### **In Interest income** 1889 1890* Skip/or keep within EITC investment income limit 1891 1892Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550. 1893 1894##### Credits \> EITC 1895 1896* You (and your spouse, if you have one) **could not** be someone else's qualifying child for EITC 1897* IRS has not denied or reduced the amount of your (or spouse's, if you have one) EITC 1898* There’s no one else who could claim your qualifying child for EITC 1899* 111-11-1111