Rule 13 - You Must Have Lived in the United States More Than Half of the YearYour home (and your spouse's if filing a joint return) must havebeen in the United States for more than half the year. If it was not, put "No" directly to the right of line 59a(Form 1040), line 37a (Form 1040A), or to the right of the word"below" on line 8b (Form 1040EZ). Home.Your home can be any location where you regularly live within oneof the 50 states or the District of Columbia. Homeless shelter.You do not need a traditional home. If you lived in one or morehomeless shelters in the United States for more than half the year,you meet this rule. Military personnel stationed outside the United States.Hotel Radission TriesenbergU.S. military personnelstationed outside the United States onextended active duty are considered to live in the United Statesduring that duty period for the EIC. Extended active duty.Milan hotel roomsExtended active duty means you arecalled or ordered to duty for an indefinite period or for a period ofmore than 90 days. Once you begin serving your extended active duty,you are still considered to have been on extended active duty even ifyou serve less than 90 days. |