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

Publication 596
Earned Income Credit (EIC)

For use in Preparing 2009 Returns
Introduction, Useful Items and Important Changes

Introduction– Begin Here

Can I Claim the EIC?
Do I Need This Publication?
Do I Have To Have a Child To Qualify For The EIC?
How Do I Figure the Amount of EIC?
How Can I Quickly Locate Specific Information?
Is There Help Online?
How Can I Get EIC in My Paycheck in 2010?
What's New
Reminders

Chapter 1 - Rules for Everyone

Rule 1 - Your Adjusted Gross Income (AGI) Must Be Less Than:
Rule 2 - You Must Have a Valid Social Security Number (SSN)
Rule 3 - Your Filing Status Cannot BeMarried Filing Separately
Rule 4 - You Must Be a U.S. Citizen or Resident Alien All Year
Rule 5 - You Cannot File Form 2555 or Form 2555-EZ
Rule 6 - Your Investment Income Must Be $3,100 or Less
Rule 7 - You Must Have Earned Income
Earned Income
Approved Form 4361 or Form 4029
Disability Benefits

Chapter 2 - Rules If You Have a Qualifying Child

Rule 8 - Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests
Rule 9 - Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC
Rule 10 - You Cannot Be a Qualifying Child of Another Person

Chapter 3 - Rules If You Do Not Have a Qualifying Child

Rule 11 - You Must Be at Least Age 25 but Under Age 65
Rule 12 - You Cannot Be the Dependent of Another Person
Rule 13 - You Cannot Be a Qualifying Child of Another Person
Rule 14 - You Must Have Lived in the United States More Than Half of the Year

Chapter 4 - Figuring and Claiming the EIC

Rule 15 - Your Earned Income Must Be Less Than:
Earned Income
IRS Will Figure the EIC for You
How To Figure the EIC Yourself
Special Instructions for Form 1040 Filers
Schedule EIC

Chapter 5 - Disallowance of the EIC

Form 8862
Are You Prohibited From Claiming the EIC for a Period of Years?

Chapter 6 - Advance Payment of EIC in 2010

Frequently Asked Questions About Form W-5

Chapter 7 - Detailed Examples

Example 1. Cynthia and Jerry Grey
Example 2. Sharon Rose
Example 3. Steve and Linda Green
Example 4. Victor and Ida Brown

Chapter 8 - Appendix

Earned Income Credit (EIC) Table

Chapter 9 - How To Get Tax Help

Chapter 10 - EIC Eligibility Checklist