Worksheet B—Continued from page 51

Summary: This flowchart represents the information listed on the Worksheet B, page 2 to determine earned income credit.

Start

This is the starting of the flowchart.

Process (a)

Part 5. All Filers Using Worksheet B.

Process (b)

6. Enter your total earned income from Part 4, line 4b, on page 51.

Process (c)

7. Look up the amount on line 6 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 7 zero?

Process (d)

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

Process (e)

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

Decision (2)

9. Are the amounts on lines 8 and 6 the same?

Process (f)

Skip line 10; enter the amount from line 7 on line 11.

Process (g)

Part 6--Filers Who Answered No on Line 9

Decision (3)

Do you have any qualifying children?

Decision (4)

Is the amount on line 8 less than $15,750 ($18,750 if married filing jointly)?

Decision (5)

Is the amount on line 8 less than $7,200 ($10,200 if married filing jointly)?

Process (h)

Leave line 10 blank; enter the amount from line 7 on line 11.

Process (i)

Look up the amount on line 8 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 (j)

Look at the amounts on line 10 and 7. Then, enter the smaller amount on line 11.

Process (k)

Part 7: Your Earned Income Credit. 11. This is your earned income credit. Enter this amount on Form 1040, line 64a.

Process (l)

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.

End

This is the ending of the flowchart.

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