Worksheet A--Earned Income Credit--Line 64a and 64b

Summary: This flowchart represents the worksheet information listed to determine your Earned Income Credit.

Start

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Process (a)

Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered No to Step 5, question 3, on page 48 or you elect to use your 2007 earned income to figure your EIC (see page 48). Otherwise, use Worksheet B that begins on page 51.

Process (b)

Part 1. All Filers Using Worksheet A

Process (c)

1. Enter your earned income from Step 5 on page 48.

Process (d)

2. Look up the amount on line 1 above in the Earned Income Credit Table on pages 53-60 to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here.

Decision (1)

Is line 2 zero?

Process (e)

Stop. You cannot take the credit. Enter No on the dotted line next to line 64a.

Process (f)

3. Enter the amount from Form 1040, line 38.

Decision (2)

4. Are the amounts on lines 3 and 1 the same?

Process (g)

Skip line 5; enter the amount from line 2 on line 6.

Process (h)

Go to line 5.

Process (i)

Part 2. Filers Who Answered No on Line 4.

Decision (3)

5. Do you have qualifying children?

Decision (4)

Is the amount on line 3 less than $15,750 ($18,750 if married filing jointly)?

Decision (5)

Is the amount on line 3 less than $7,200 ($10,200 if married filing jointly)?

Process (j)

Leave line 5 blank; enter the amount from line 2 on line 6.

Process (k)

Look up the amount on line 3 in the Earned Income Credit Table on pages 53-60 to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here.

Process (l)

Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.

Process (m)

Part 3. Your Earned Income Credit

Process (n)

6. This is your earned income credit. Enter this amount on Form 1040, line 64a.

Process (o)

Reminder--If you have a qualifying child, complete and attach Schedule Earned Income Credit. CAUTION! If your Earned Income Credit for a year after 1996 was reduced or disallowed, see page 49 to find out if you must file Form 8862 to take the credit for 2008.

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