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About Publication 501, Dependents, Standard Deduction, and Filing InformationPublication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.
Found 71 Matching Items; Displaying 51 - 60.
Who Qualifies for the Earned Income Tax Credit (EITC)
Find if you qualify for the Earned Income Tax Credit (EITC) with or without qualifying children or relatives on your tax return.
General Information
Individuals
Qualifying child rules
Review the qualifying child rules for the Earned Income Tax Credit (EITC).
General Information
Individuals
2021 Child Tax Credit and advance Child Tax Credit payments — Topic B: Eligibility for advance Child Tax Credit payments and the 2021 Child Tax Credit
Frequently asked questions about the 2021 Child Tax Credit and Advance Child Tax Credit Payments: Eligibility for Advance Child Tax Credit Payments and the 2021 Child Tax Credit
General Information
Individuals
Tax year 2021/filing season 2022 Child Tax Credit frequently asked questions - Topic B: Eligibility rules for claiming the 2021 Child Tax Credit on a 2021 tax return
Frequently asked questions about the Tax Year 2021/Filing Season 2022 Child Tax Credit: Eligibility Rules for Claiming the 2021 Child Tax Credit on a 2021 Tax Return
General Information
Individuals, Tax Professionals
Nonresident spouse
If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident.
General Information
Nonresidents
Foreign governments and certain other foreign organizations
Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.
General Information
Nonresidents
2021 Recovery Rebate Credit — Topic C: Eligibility for claiming a Recovery Rebate Credit on a 2021 tax return
FAQs about eligibility for claiming the Recovery Rebate Credit.
General Information
Individuals, Tax Professionals
Foreign persons
A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, a foreign estate, and any other person that is not a U.S. person.
General Information
Nonresidents