skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

taxmap/wpubs/p596-007.htm#en_us_publink1000167187

Reminders(p5)


rule
spacer

taxmap/wpubs/p596-007.htm#en_us_publink1000167188

Reporting advance payments of EIC received in 2009.(p5)


rule
spacer

If you received advance payments of EIC in 2009, you must file Form 1040 or Form 1040A to report the payments. Your Form W-2, box 9, (as shown in Figure 1) will show the amount you received. Report the amount on line 59 (Form 1040) or line 36 (Form 1040A). If filing Form 1040, check box a on line 59.
taxmap/wpubs/p596-007.htm#en_us_publink1000190870

Figure 1. Reporting Advance EIC

taxmap/wpubs/p596-007.htm#TXMP564da72c
Figure 1. Reporting Advance EIC Text DescriptionFigure 1. Reporting Advance EIC  
taxmap/wpubs/p596-007.htm#en_us_publink1000167190

Increased EIC on certain joint returns.(p5)


rule
spacer

A married person filing a joint return may get more EIC than someone with the same income but a different filing status. As a result, the EIC table has different columns for married persons filing jointly than for everyone else. When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have.
taxmap/wpubs/p596-007.htm#en_us_publink1000167191

Earned income credit has no effect on certain welfare benefits.(p6)


rule
spacer

Any refund you receive because of the EIC and any advance EIC payments you receive will not be considered income when determining whether you are eligible for the following benefit programs, or how much you can receive from these programs. However, if the amounts you receive are not spent within a certain period of time, they may count as an asset (or resource) and affect your eligibility.
  • Medicaid and supplemental security income (SSI).
  • Supplemental Nutrition Assistance Program (food stamps).
  • Low-income housing.
Temporary assistance for needy families (TANF) benefits may be affected. Please check with your state.
taxmap/wpubs/p596-007.htm#en_us_publink1000167192

Do not overlook your state credit.(p6)


rule
spacer

If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. For a list of states that offer a state EIC, go to www.irs.gov/eitc.
taxmap/wpubs/p596-007.htm#en_us_publink1000167193

EIC questioned by IRS.(p6)


rule
spacer

The IRS may ask you to provide documents to prove you are entitled to claim the EIC. We will tell you what documents to send us. These may include: birth certificates, school records, medical records, etc. We will also send you a letter with the name, address, and telephone number of the IRS employee assigned to your case. The process of establishing your eligibility will delay your refund.
taxmap/wpubs/p596-007.htm#en_us_publink1000167194

Spanish version of Publication 596.(p6)


rule
spacer

You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. It is a Spanish translation of Publication 596. See How To Get Tax Help in the Appendix to find out how to order this and other IRS forms and publications.
taxmap/wpubs/p596-007.htm#en_us_publink1000167196

Photographs of missing children.(p6)


rule
spacer

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
taxmap/wpubs/p596-007.htm#en_us_publink1000167197

Comments and suggestions.(p6)


rule
spacer

We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:

 
      Internal Revenue Service 
      Individual Forms and Publications Branch 
      SE:W:CAR:MP:T:I 
      1111 Constitution Ave. NW, IR-6526 
      Washington, DC 20224


We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put "Publications Comment" on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
taxmap/wpubs/p596-007.htm#en_us_publink1000167198

Ordering forms and publications.(p6)
spacer

Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.

 
      Internal Revenue Service 
      1201 N. Mitsubishi Motorway 
      Bloomington, IL 61705-6613


taxmap/wpubs/p596-007.htm#en_us_publink1000167199

Tax questions.(p6)
spacer

If you have a tax question, check the information available on www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.