Publication 596, Earned Income Credit (EIC); Chapter 99 - Detailed Examples, EIC Eligibility Checklist

V. Preparing Your Tax Return(s) and Information Returns

XI. Alerts and Tutorials

Update

EIC Eligibility Checklist
You may claim the EIC if youanswer YES to all the following questions.*
YES NO
1. Do you, your spouse, and your qualifying childeach have a valid SSN that allows you to work? (See Rule1.)
2. Is your filing status married filing jointly,head of household, qualifying widow(er), or single? (See Rule2.)
Caution: If you are a nonresident alien, answerYES only if your filing status is married filing jointlyand you are married to a U.S. citizen or resident alien. (SeeRule 3.)
3. Answer YES if you are not filing Form2555 or Form 2555-EZ (related to foreign earned income). (SeeRule 4.)
4. Is your investment income $2,350 or less? (SeeRule 5.)
5. pai gow regelnIs your total earned income at least $1 but lessthan:
$10,200 if you do not have a qualifying child,
$26,928 if you have one qualifying child, or
$30,580 if you have more than one qualifying child?
(See Rules 6 and 14.)
6. Is your modified AGI less than:
$10,200 if you do not have a qualifying child,
$26,928 if you have one qualifying child, or
$30,580 if you have more than one qualifying child?
(See Rule 15.)
7. Answer YES accommodation in Turinif you (and your spouse iffiling a joint return) are not a qualifying child of another person.(See Rules 9 and 12.)
STOP: If you have a qualifying child, answer questions 8and 9 and skip 10-12. If you do not have a qualifying child,skip questions 8 and 9 and answer 10-12.*
8. Does your child meet the age, residency, andrelationship tests for a qualifying child? (See Rule 7.)
9. Is your child a qualifying child only for you?Answer YES if your qualifying child is also a qualifyingchild for another person but your modified AGI is higher than theother person's. (See Rule 8.)
10. Was your main home (and your spouse's if filinga joint return) in the United States for more than half the year? (SeeRule 13.)
11. Were you (or your spouse if filing a jointreturn) at least age 25 but under age 65 at the end of 1999? (SeeRule 10.)
12. Answer YES if you (and your spouse iffiling a joint return) cannot be claimed as a dependent on anyoneelse's return. Answer NO if you (or your spouse if filing ajoint return) can be claimed as a dependent on someone else's return.(See Rule 11.)
*PERSONS WITH AQUALIFYING CHILD: If you answered YES to questions 1through 9, you can claim the EIC. Remember to fill out Schedule EICand attach it to your Form 1040 or Form 1040A. You cannot use Form1040EZ.
PERSONS WITHOUTA QUALIFYING CHILD: If you answered YES to questions1 through 7, and 10 through 12, you can claim the EIC.
If you answeredNO to any question that applies to you:chambres Ennis You are not eligible forthe EIC.