Figure 3. Earned Income Credit On Your Tax Return
Summary: This is a portion of a tax return with line items numbered to correspond with instructions listed below describing what the taxpayer should enter (or not enter) on these items if they require the I.R.S. to determine their earned income credit. The text states:
Payments, credits, and tax:
Advanced earned income credit field contains (3)
Earned income credit (E.I.C.) field contains (1)
Nontaxable combat pay election field contains (2)
Add lines ... your total payments field contains(3)
Refund: field contains (3)
- (1) Print
E.I.C . directly to the right of the E.I.C. line on your tax return. (This is line 66a (Form 1040), line 40a (Form 1040A), or line 8a (Form 1040EZ).) Then, if you have any of the situations listed later under Special instructions for clergy, prison inmates, and deferred compensation plans, follow those instructions.
- (2) Complete all other parts of your return that apply to you (including line 61 (Form 1040), or line 36 (Form 1040A) to report advance payments of the E.I.C.).
- (3) Do not fill in lines that relate to your total payments, overpayment, refund, or amount you owe (lines 72, 73, 74a, and 76 (Form 1040), lines 43, 44, 45a, and 47 (Form 1040A), or lines 10, 12a, and 13 (Form 1040EZ)).