Sharon Rose does not have a qualifying child and her AGI is too high for her to claim the EIC.
Sharon Rose is age 63 and retired. She received $7,000 in social security benefits during the year and $7,500 from a part-time job. She also received a taxable pension of $6,400. Sharon had no other income. Her AGI on line 22 of Form 1040A is $13,900 ($7,500 + $6,400).
Sharon is not married and lived alone in the United States for the entire year. She cannot be claimed as a dependent on anyone else's return. She does not have any investment income and does not have a qualifying child.
Sharon reads the steps for eligibility in her Form 1040A instructions. In Step 1 she discovers that, because her AGI ($13,900) is not less than $13,440, she cannot take the EIC. She completes the rest of her Form 1040A and files it with the IRS.