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previous pagePrevious Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - Lines 40a and 40b—Earned Income Credit (EIC)
next pageNext Page: Instructions for Form 1040-A, U.S. Individual Income Tax Return - Refund
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Earned Income Credit (EIC) Worksheet - Lines 40a and 40b Text DescriptionEarned Income Credit (EIC) Worksheet - Lines 40a and 40b   
2008 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
1. To find your credit, read down the "At least - But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.
 And your filing status is–
If the amount you are looking up from the worksheet is–Single, head of household, or qualifying widow(er) and you have–
Married filing jointly and you have–
 No childrenOne childTwo childrenNo childrenOne childTwo children
At leastBut less thanYour credit is–Your credit is–
$1$50$2$9$10$2$9$10
501006263062630
100150104350104350
150200136070136070
200250177790177790
25030021941102194110
3003502511113025111130
3504002912815029128150
4004503314517033145170
4505003616219036162190
5005504017921040179210
5506004419623044196230
6006504821325048213250
6507005223027052230270
7007505524729055247290
7508005926431059264310
8008506328133063281330
8509006729835067298350
9009507131537071315370
9501,0007533239075332390
1,0001,0507834941078349410
1,0501,1008236643082366430
1,1001,1508638345086383450
1,1501,2009040047090400470
1,2001,2509441749094417490
1,2501,3009843451098434510
1,3001,350101451530101451530
1,3501,400105468550105468550
1,4001,450109485570109485570
1,4501,500113502590113502590
1,5001,550117519610117519610
1,5501,600120536630120536630
1,6001,650124553650124553650
1,6501,700128570670128570670
1,7001,750132587690132587690
1,7501,800136604710136604710
1,8001,850140621730140621730
1,8501,900143638750143638750
1,9001,950147655770147655770
1,9502,000151672790151672790
2,0002,050155689810155689810
2,0502,100159706830159706830
2,1002,150163723850163723850
2,1502,200166740870166740870
2,2002,250170757890170757890
2,2502,300174774910174774910
2,3002,350178791930178791930
2,3502,400182808950182808950
2,4002,450186825970186825970
2,4502,500189842990189842990
2,5002,5501938591,0101938591,010
2,5502,6001978761,0301978761,030
2,6002,6502018931,0502018931,050
2,6502,7002059101,0702059101,070
2,7002,7502089271,0902089271,090
2,7502,8002129441,1102129441,110
2,8002,8502169611,1302169611,130
2,8502,9002209781,1502209781,150
2,9002,9502249951,1702249951,170
2,9503,0002281,0121,1902281,0121,190
3,0003,0502311,0291,2102311,0291,210
3,0503,1002351,0461,2302351,0461,230
3,1003,1502391,0631,2502391,0631,250
3,1503,2002431,0801,2702431,0801,270
3,2003,2502471,0971,2902471,0971,290
3,2503,3002511,1141,3102511,1141,310
3,3003,3502541,1311,3302541,1311,330
3,3503,4002581,1481,3502581,1481,350
3,4003,4502621,1651,3702621,1651,370
3,4503,5002661,1821,3902661,1821,390
3,5003,5502701,1991,4102701,1991,410
3,5503,6002731,2161,4302731,2161,430
3,6003,6502771,2331,4502771,2331,450
3,6503,7002811,2501,4702811,2501,470
3,7003,7502851,2671,4902851,2671,490
3,7503,8002891,2841,5102891,2841,510
3,8003,8502931,3011,5302931,3011,530
3,8503,9002961,3181,5502961,3181,550
3,9003,9503001,3351,5703001,3351,570
3,9504,0003041,3521,5903041,3521,590
4,0004,0503081,3691,6103081,3691,610
4,0504,1003121,3861,6303121,3861,630
4,1004,1503161,4031,6503161,4031,650
4,1504,2003191,4201,6703191,4201,670
4,2004,2503231,4371,6903231,4371,690
4,2504,3003271,4541,7103271,4541,710
4,3004,3503311,4711,7303311,4711,730
4,3504,4003351,4881,7503351,4881,750
4,4004,4503391,5051,7703391,5051,770
4,4504,5003421,5221,7903421,5221,790
4,5004,5503461,5391,8103461,5391,810
4,5504,6003501,5561,8303501,5561,830
4,6004,6503541,5731,8503541,5731,850
4,6504,7003581,5901,8703581,5901,870
4,7004,7503611,6071,8903611,6071,890
4,7504,8003651,6241,9103651,6241,910
4,8004,8503691,6411,9303691,6411,930
4,8504,9003731,6581,9503731,6581,950
4,9004,9503771,6751,9703771,6751,970
4,9505,0003811,6921,9903811,6921,990
5,0005,0503841,7092,0103841,7092,010
5,0505,1003881,7262,0303881,7262,030
5,1005,1503921,7432,0503921,7432,050
5,1505,2003961,7602,0703961,7602,070
5,2005,2504001,7772,0904001,7772,090
5,2505,3004041,7942,1104041,7942,110
5,3005,3504071,8112,1304071,8112,130
5,3505,4004111,8282,1504111,8282,150
5,4005,4504151,8452,1704151,8452,170
5,4505,5004191,8622,1904191,8622,190
5,5005,5504231,8792,2104231,8792,210
5,5505,6004261,8962,2304261,8962,230
5,6005,6504301,9132,2504301,9132,250
5,6505,7004341,9302,2704341,9302,270
5,7005,7504381,9472,2904381,9472,290
5,7505,8004381,9642,3104381,9642,310
5,8005,8504381,9812,3304381,9812,330
5,8505,9004381,9982,3504381,9982,350
5,9005,9504382,0152,3704382,0152,370
5,9506,0004382,0322,3904382,0322,390
6,0006,0504382,0492,4104382,0492,410
6,0506,1004382,0662,4304382,0662,430
6,1006,1504382,0832,4504382,0832,450
6,1506,2004382,1002,4704382,1002,470
6,2006,2504382,1172,4904382,1172,490
6,2506,3004382,1342,5104382,1342,510
6,3006,3504382,1512,5304382,1512,530
6,3506,4004382,1682,5504382,1682,550
6,4006,4504382,1852,5704382,1852,570
6,4506,5004382,2022,5904382,2022,590
6,5006,5504382,2192,6104382,2192,610
6,5506,6004382,2362,6304382,2362,630
6,6006,6504382,2532,6504382,2532,650
6,6506,7004382,2702,6704382,2702,670
6,7006,7504382,2872,6904382,2872,690
6,7506,8004382,3042,7104382,3042,710
6,8006,8504382,3212,7304382,3212,730
6,8506,9004382,3382,7504382,3382,750
6,9006,9504382,3552,7704382,3552,770
6,9507,0004382,3722,7904382,3722,790
7,0007,0504382,3892,8104382,3892,810
7,0507,1004382,4062,8304382,4062,830
7,1007,1504382,4232,8504382,4232,850
7,1507,2004382,4402,8704382,4402,870
7,2007,2504332,4572,8904382,4572,890
7,2507,3004292,4742,9104382,4742,910
7,3007,3504252,4912,9304382,4912,930
7,3507,4004212,5082,9504382,5082,950
7,4007,4504172,5252,9704382,5252,970
7,4507,5004132,5422,9904382,5422,990
7,5007,5504102,5593,0104382,5593,010
7,5507,6004062,5763,0304382,5763,030
7,6007,6504022,5933,0504382,5933,050
7,6507,7003982,6103,0704382,6103,070
7,7007,7503942,6273,0904382,6273,090
7,7507,8003912,6443,1104382,6443,110
7,8007,8503872,6613,1304382,6613,130
7,8507,9003832,6783,1504382,6783,150
7,9007,9503792,6953,1704382,6953,170
7,9508,0003752,7123,1904382,7123,190
8,0008,0503712,7293,2104382,7293,210
8,0508,1003682,7463,2304382,7463,230
8,1008,1503642,7633,2504382,7633,250
8,1508,2003602,7803,2704382,7803,270
8,2008,2503562,7973,2904382,7973,290
8,2508,3003522,8143,3104382,8143,310
8,3008,3503482,8313,3304382,8313,330
8,3508,4003452,8483,3504382,8483,350
8,4008,4503412,8653,3704382,8653,370
8,4508,5003372,8823,3904382,8823,390
8,5008,5503332,8993,4104382,8993,410
8,5508,6003292,9173,4304382,9173,430
8,6008,6503262,9173,4504382,9173,450
8,6508,7003222,9173,4704382,9173,470
8,7008,7503182,9173,4904382,9173,490
8,7508,8003142,9173,5104382,9173,510
8,8008,8503102,9173,5304382,9173,530
8,8508,9003062,9173,5504382,9173,550
8,9008,9503032,9173,5704382,9173,570
8,9509,0002992,9173,5904382,9173,590
9,0009,0502952,9173,6104382,9173,610
9,0509,1002912,9173,6304382,9173,630
9,1009,1502872,9173,6504382,9173,650
9,1509,2002832,9173,6704382,9173,670
9,2009,2502802,9173,6904382,9173,690
9,2509,3002762,9173,7104382,9173,710
9,3009,3502722,9173,7304382,9173,730
9,3509,4002682,9173,7504382,9173,750
9,4009,4502642,9173,7704382,9173,770
9,4509,5002602,9173,7904382,9173,790
9,5009,5502572,9173,8104382,9173,810
9,5509,6002532,9173,8304382,9173,830
9,6009,6502492,9173,8504382,9173,850
9,6509,7002452,9173,8704382,9173,870
9,7009,7502412,9173,8904382,9173,890
9,7509,8002382,9173,9104382,9173,910
9,8009,8502342,9173,9304382,9173,930
9,8509,9002302,9173,9504382,9173,950
9,9009,9502262,9173,9704382,9173,970
9,95010,0002222,9173,9904382,9173,990
10,00010,0502182,9174,0104382,9174,010
10,05010,1002152,9174,0304382,9174,030
10,10010,1502112,9174,0504382,9174,050
10,15010,2002072,9174,0704382,9174,070
10,20010,2502032,9174,0904332,9174,090
10,25010,3001992,9174,1104292,9174,110
10,30010,3501952,9174,1304252,9174,130
10,35010,4001922,9174,1504212,9174,150
10,40010,4501882,9174,1704172,9174,170
10,45010,5001842,9174,1904132,9174,190
10,50010,5501802,9174,2104102,9174,210
10,55010,6001762,9174,2304062,9174,230
10,60010,6501732,9174,2504022,9174,250
10,65010,7001692,9174,2703982,9174,270
10,70010,7501652,9174,2903942,9174,290
10,75010,8001612,9174,3103912,9174,310
10,80010,8501572,9174,3303872,9174,330
10,85010,9001532,9174,3503832,9174,350
10,90010,9501502,9174,3703792,9174,370
10,95011,0001462,9174,3903752,9174,390
11,00011,0501422,9174,4103712,9174,410
11,05011,1001382,9174,4303682,9174,430
11,10011,1501342,9174,4503642,9174,450
11,15011,2001302,9174,4703602,9174,470
11,20011,2501272,9174,4903562,9174,490
11,25011,3001232,9174,5103522,9174,510
11,30011,3501192,9174,5303482,9174,530
11,35011,4001152,9174,5503452,9174,550
11,40011,4501112,9174,5703412,9174,570
11,45011,5001072,9174,5903372,9174,590
11,50011,5501042,9174,6103332,9174,610
11,55011,6001002,9174,6303292,9174,630
11,60011,650962,9174,6503262,9174,650
11,65011,700922,9174,6703222,9174,670
11,70011,750882,9174,6903182,9174,690
11,75011,800852,9174,7103142,9174,710
11,80011,850812,9174,7303102,9174,730
11,85011,900772,9174,7503062,9174,750
11,90011,950732,9174,7703032,9174,770
11,95012,000692,9174,7902992,9174,790
12,00012,050652,9174,8102952,9174,810
12,05012,100622,9174,8242912,9174,824
12,10012,150582,9174,8242872,9174,824
12,15012,200542,9174,8242832,9174,824
12,20012,250502,9174,8242802,9174,824
12,25012,300462,9174,8242762,9174,824
12,30012,350422,9174,8242722,9174,824
12,35012,400392,9174,8242682,9174,824
12,40012,450352,9174,8242642,9174,824
12,45012,500312,9174,8242602,9174,824
12,50012,550272,9174,8242572,9174,824
12,55012,600232,9174,8242532,9174,824
12,60012,650202,9174,8242492,9174,824
12,65012,700162,9174,8242452,9174,824
12,70012,750122,9174,8242412,9174,824
12,75012,80082,9174,8242382,9174,824
12,80012,85042,9174,8242342,9174,824
12,85012,900*2,9174,8242302,9174,824
12,90012,95002,9174,8242262,9174,824
12,95013,00002,9174,8242222,9174,824
13,00013,05002,9174,8242182,9174,824
13,05013,10002,9174,8242152,9174,824
13,10013,15002,9174,8242112,9174,824
13,15013,20002,9174,8242072,9174,824
13,20013,25002,9174,8242032,9174,824
13,25013,30002,9174,8241992,9174,824
13,30013,35002,9174,8241952,9174,824
13,35013,40002,9174,8241922,9174,824
13,40013,45002,9174,8241882,9174,824
13,45013,50002,9174,8241842,9174,824
13,50013,55002,9174,8241802,9174,824
13,55013,60002,9174,8241762,9174,824
13,60013,65002,9174,8241732,9174,824
13,65013,70002,9174,8241692,9174,824
13,70013,75002,9174,8241652,9174,824
13,75013,80002,9174,8241612,9174,824
13,80013,85002,9174,8241572,9174,824
13,85013,90002,9174,8241532,9174,824
13,90013,95002,9174,8241502,9174,824
13,95014,00002,9174,8241462,9174,824
14,00014,05002,9174,8241422,9174,824
14,05014,10002,9174,8241382,9174,824
14,10014,15002,9174,8241342,9174,824
14,15014,20002,9174,8241302,9174,824
14,20014,25002,9174,8241272,9174,824
14,25014,30002,9174,8241232,9174,824
14,30014,35002,9174,8241192,9174,824
14,35014,40002,9174,8241152,9174,824
14,40014,45002,9174,8241112,9174,824
14,45014,50002,9174,8241072,9174,824
14,50014,55002,9174,8241042,9174,824
14,55014,60002,9174,8241002,9174,824
14,60014,65002,9174,824962,9174,824
14,65014,70002,9174,824922,9174,824
14,70014,75002,9174,824882,9174,824
14,75014,80002,9174,824852,9174,824
14,80014,85002,9174,824812,9174,824
14,85014,90002,9174,824772,9174,824
14,90014,95002,9174,824732,9174,824
14,95015,00002,9174,824692,9174,824
15,00015,05002,9174,824652,9174,824
15,05015,10002,9174,824622,9174,824
15,10015,15002,9174,824582,9174,824
15,15015,20002,9174,824542,9174,824
15,20015,25002,9174,824502,9174,824
15,25015,30002,9174,824462,9174,824
15,30015,35002,9174,824422,9174,824
15,35015,40002,9174,824392,9174,824
15,40015,45002,9174,824352,9174,824
15,45015,50002,9174,824312,9174,824
15,50015,55002,9174,824272,9174,824
15,55015,60002,9174,824232,9174,824
15,60015,65002,9174,824202,9174,824
15,65015,70002,9174,824162,9174,824
15,70015,75002,9174,824122,9174,824
15,75015,80002,9124,81782,9174,824
15,80015,85002,9044,80642,9174,824
15,85015,90002,8964,796* 2,9174,824
15,90015,95002,8884,78502,9174,824
15,95016,00002,8804,77502,9174,824
16,00016,05002,8724,76402,9174,824
16,05016,10002,8644,75302,9174,824
16,10016,15002,8564,74302,9174,824
16,15016,20002,8484,73202,9174,824
16,20016,25002,8404,72202,9174,824
16,25016,30002,8324,71102,9174,824
16,30016,35002,8244,70102,9174,824
16,35016,40002,8164,69002,9174,824
16,40016,45002,8084,68002,9174,824
16,45016,50002,8004,66902,9174,824
16,50016,55002,7924,65902,9174,824
16,55016,60002,7844,64802,9174,824
16,60016,65002,7764,63802,9174,824
16,65016,70002,7684,62702,9174,824
16,70016,75002,7604,61702,9174,824
16,75016,80002,7524,60602,9174,824
16,80016,85002,7444,59502,9174,824
16,85016,90002,7364,58502,9174,824
16,90016,95002,7284,57402,9174,824
16,95017,00002,7204,56402,9174,824
17,00017,05002,7124,55302,9174,824
17,05017,10002,7044,54302,9174,824
17,10017,15002,6964,53202,9174,824
17,15017,20002,6884,52202,9174,824
17,20017,25002,6804,51102,9174,824
17,25017,30002,6724,50102,9174,824
17,30017,35002,6644,49002,9174,824
17,35017,40002,6564,48002,9174,824
17,40017,45002,6484,46902,9174,824
17,45017,50002,6404,45902,9174,824
17,50017,55002,6324,44802,9174,824
17,55017,60002,6244,43802,9174,824
17,60017,65002,6164,42702,9174,824
17,65017,70002,6084,41602,9174,824
17,70017,75002,6004,40602,9174,824
17,75017,80002,5924,39502,9174,824
17,80017,85002,5844,38502,9174,824
17,85017,90002,5764,37402,9174,824
17,90017,95002,5684,36402,9174,824
17,95018,00002,5604,35302,9174,824
18,00018,05002,5524,34302,9174,824
18,05018,10002,5444,33202,9174,824
18,10018,15002,5364,32202,9174,824
18,15018,20002,5284,31102,9174,824
18,20018,25002,5204,30102,9174,824
18,25018,30002,5124,29002,9174,824
18,30018,35002,5044,28002,9174,824
18,35018,40002,4964,26902,9174,824
18,40018,45002,4884,25902,9174,824
18,45018,50002,4804,24802,9174,824
18,50018,55002,4724,23702,9174,824
18,55018,60002,4644,22702,9174,824
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18,70018,75002,4404,19502,9174,824
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36,95037,000003520* 984
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41,60041,646000005
        
        
        
*If the amount you are looking up from the worksheet is at least $12,850 ($15,850 if married filing jointly) but less than $12,880 ($15,880 if married filing jointly), your credit is $1. Otherwise, you cannot take the credit.
*If the amount you are looking up from the worksheet is at least $33,950 ($36,950 if married filing jointly) but less than $33,995 ($36,995 if married filing jointly), your credit is $4. Otherwise, you cannot take the credit.

*If the amount you are looking up from the worksheet is at least $38,600 but less than $38,646, your credit is $5. Otherwise, you cannot take the credit.
taxmap/instr/i1040a-018.htm#TXMP352eb006

Line 41(p53)


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taxmap/instr/i1040a-018.htm#TXMP5b22c99a

Additional Child Tax Credit 
   
What Is the Additional Child Tax Credit?(p53)


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This credit is for certain people who have at least one qualifying child as defined in the instructions for line 6c, on page 20. The additional child tax credit may give you a refund even if you do not owe any tax.
Two Steps To Take the Additional Child Tax Credit!
Step 1.Be sure you figured the amount, if any, of your child tax credit. See the instructions for Form 1040A, line 33, that begin on page 37.
Step 2.Read the TIP at the end of your Child Tax Credit Worksheet. Use Form 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.
  
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Line 42(p53)


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Recovery Rebate Credit(p53)


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This credit is figured in the same manner as the economic stimulus payment you may have received in 2008 except that your 2008 tax information is used to figure this credit. Your 2007 tax information was used to figure your economic stimulus payment.
You may be able to take this credit only if:
  • You did not get an economic stimulus payment, or
  • Your economic stimulus payment was less than $600 ($1,200 if married filing jointly for 2007), plus $300 for each qualifying child you had for 2008.
However, you do not qualify for this credit if all of the following apply.
  • You received an economic stimulus payment of $300 ($600 if married filing jointly for 2007) before any offset (see on page 55),
  • Your 2008 tax on Form 1040A, line 28, is $300 or less ($600 or less if married filing jointly for 2008),
  • Your 2008 filing status is the same as your 2007 filing status, and
  • You do not have any qualifying children.
Use the worksheet that begins below to figure the credit you can take, if any. Or you can use the recovery rebate credit calculator on www.irs.gov.
If you are not required to file a return but are filing only to get this credit, be sure to fill in lines 7, 14a, and 42 of your Form 1040A.
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Credit figured by the IRS.(p53)

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If you want us to figure the credit for you, enter RRC next to line 42. If you (or your spouse, if filing jointly) received any nontaxable veterans' disability or death benefits, also enter VA next to line 42. If you (or your spouse, if filing jointly) had nontaxable combat pay, did not file Form 8812, and did not enter an amount on line 40b, also enter NCP next to line 42.
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Recovery Rebate Credit Worksheet—Line 42

Caution See the instructions for line 42 above to find out if you can take this credit. tip If you received Notice 1378, have it available. The notice shows the amount of your economic stimulus payment, which you will need to fill in line 26 on page 54. If you do not have Notice 1378, you can find the amount of your economic stimulus payment on www.irs.gov.
  
1. Can you, or your spouse if filing a joint return, be claimed as a dependent on another person's return?  
   tip No.Go to line 2.  
   tip Yes.You cannot take the credit. Stop here.   
2. Does your tax return include a valid social security number for you, and if filing a joint return, your spouse?  
   tip Yes.Skip lines 3 and 4 and go to line 5.  
   tip No.Go to line 3.  
3. Are you filing a joint return for 2008?  
   tip Yes.Go to line 4.  
   tip No.You cannot take the credit. Stop here.   
 
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Line 43(p53)


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Include in the total on line 43 any amount paid with an extension of time to file. If you filed Form 4868 include any amount you paid with that form or by electronic funds withdrawal or credit card. If you paid by credit card, do not include on line 43 the convenience fee you were charged. To the left of the entry space for line 43, enter Form 4868 and show the amount paid.
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Excess social security and tier 1 railroad retirement (RRTA) tax withheld.(p53)

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If you, or your spouse if filing a joint return, had more than one employer for 2008 and total wages of more than $102,000, too much social security or tier 1 RRTA tax may have been withheld. For more details, including how to figure the amount to include on line 43, see Pub. 505. Include the excess in the total on line 43. Write Excess SST and show the excess amount to the left of the line.
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Recovery Rebate Credit Worksheet—Line 42 (Continued)

  
4. Were either you or your spouse a member of the U.S. Armed Forces at any time during 2008?  
   tip Yes.Go to line 5.  
   tip No.You cannot take the credit. Stop here.   
5. Enter the amount from Form 1040A, line 355.              
6. Enter the amount from Form 1040A, line 336.              
7. Add lines 5 and 67.              
8. Enter $600 ($1,200 if married filing jointly)8.              
9. Enter the smaller of line 7 or line 89.              
10. Is the amount on line 9 at least $300 ($600 if married filing jointly)?  
   tip Yes. If you have at least one qualifying child for whom you entered a valid social security number* on Form 1040A, line 6c, column (2), and checked the box in column (4), or have at least one qualifying child with a valid social security number* for whom you completed Form 8901, go to line 11. Otherwise, skip lines 11 through 19 and enter the amount from line 9 on line 20.   
   tip No. If line 7 is more than zero, go to line 11. Otherwise, skip line 11 and go to line 12.   
11. Is the amount from Form 1040A, line 15, more than the amount shown below for your filing status?       
  
  • Single or married filing separately – $8,950
  • Married filing jointly – $17,900
  • Head of household – $11,500
  • Qualifying widow(er) – $14,400
        
   Right brace 11.              
      
   tip No. Go to line 12.   
   tip Yes. Skip lines 12 through 16 and go to line 17.   
12. Enter the amount from Form 1040A, line 14a12.              
13. Enter the amount of any nontaxable veterans' disability or death benefits you received in 200813.              
14.Earned income. Complete Step 5, item 1, on page 42 to figure the amount to enter. (If you (or your spouse, if filing jointly) had nontaxable combat pay and did not enter an amount on line 40b, add your (and your spouse's) nontaxable combat pay to the amount on this line) 14.              
15. Qualifying income. Add lines 12, 13, and 14 15.              
16. Is line 15 at least $3,000?  
   tip No. Skip lines 17 through 19 and enter the amount from line 9 on line 20.   
   tip Yes. Go to line 17.   
17. Enter $300 ($600 if married filing jointly)17.              
18. Enter the larger of line 9 or line 1718.              
19. Multiply $300 by the number of qualifying children for whom you entered a valid social security number* on:
  • Form 1040A, line 6(c), column (2), and checked the box in column (4), or
  • Form 8901, column (b)
19.              
20. Add lines 18 and 1920.              
21. Enter the amount from Form 1040A, line 2221.              
22. Enter $75,000 ($150,000 if married filing jointly)22.              
23. Is the amount on line 21 more than the amount on line 22?  
   tip No. Skip line 24. Enter the amount from line 20 on line 25 below.     
   tip Yes. Subtract line 22 from line 21 23.              
24. Multiply line 23 by 5% (.05)24.              
25. Subtract line 24 from line 20. If zero or less, enter -0-.25.              
26. Enter the amount, if any, of the economic stimulus payment you received (before offset) as shown on Notice 1378 or www.irs.gov. If you received more than one payment, enter the total of all payments you received as shown on all Notices 1378 or on www.irs.gov. If filing a joint return, include your spouse's payment as shown on your spouse's Notice 1378 or on www.irs.gov. If you filed a joint return for 2007 and received an economic stimulus payment, you and your spouse are each treated as having received half of the payment 26.              
27. Recovery rebate credit. Subtract line 26 from line 25. If zero or less, enter -0-. Enter the result here and, if more than zero, on Form 1040A, line 42. If you entered an amount on line 13 above, enter "VA" in the space to the right of Form 1040A, line 42. If you (or your spouse, if filing jointly) had nontaxable combat pay, did not file Form 8812, and did not enter an amount on line 40b, enter "NCP" in the space to the right of Form 1040A, line 42. If line 26 is more than line 25, you do not have to pay back the difference 27.              
*A valid social security number is not required for a qualifying child if you file a joint return AND either you or your spouse was a member of the U.S. Armed Forces at any time during 2008.
 
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