Instructions for Form 1040-EZ
taxmap/instr/i1040ez-024.htm#TXMP532b8c05
taxmap/instr/i1040ez-024.htm#TXMP6e9fd5a0The EIC is a credit for certain people who work. The credit may
give you a refund even if you do not owe any tax.
Note.(p13)
If you have a qualifying child (see this page), you may be able
to take the credit, but you must use Schedule EIC and Form 1040A or 1040 to do
so. For details, see Pub. 596.
taxmap/instr/i1040ez-024.htm#TXMP11518df9- Follow the steps on this page and page 14.
- Complete the worksheet on page 15 or let the IRS figure the
credit for you.
 | For help in determining if you are eligible for the EIC,
go to
www.irs.gov/eitc and click on
EITC Assistant. This service is available in English and Spanish.
|
 | If you take the EIC even though you are not eligible and
it is determined that your error is due to reckless or intentional disregard of
the EIC rules, you will not be allowed to take the credit for 2 years even if
you are otherwise eligible to do so. If you fraudulently take the EIC, you will
not be allowed to take the credit for 10 years. See Form 8862, who must file, on
page 14. You also may have to pay penalties. |
taxmap/instr/i1040ez-024.htm#TXMP1b9a9e73 Step 1 All Filers
| 1. | Is the amount on Form 1040EZ, line 4, less than $13,460 ($18,470
if married filing jointly)?| No. Stop. | You cannot take the credit. |
|
| 2. | Do you, and your spouse if filing a joint return, have a
social security number that allows you to work or is valid for EIC purposes (see
page 14)?| No. Stop. | You cannot take the credit. Enter
No in the space to the left of line 9a. |
|
| 3. | Were you, or your spouse if filing a joint return, at least
age 25 but under age 65 at the end of 2010? If your spouse died in 2010, see
Pub. 596 before you answer.| No. Stop. | You cannot take the credit. |
|
| 4. | Was your main home, and your spouse's if filing a joint return,
in the United States for more than half of 2010? Members of the military
stationed outside the United States, see page 14 before you answer.| No. Stop. | You cannot take the credit. Enter
No in the space to the left of line 9a. |
|
| 5. | Look at the qualifying child conditions below. Could you,
or your spouse if filing a joint return, be a qualifying child of another person
in 2010?| Yes. Stop. | You cannot take the credit. Enter
No in the space to the left of line 9a. |
|
A
qualifying child for the EIC is a child who is your...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half sister, or a descendant of any of
them (for example, your grandchild, niece, or nephew).
|
|
was...
Under age 19 at the end of 2010 and younger than you
(or your spouse, if filing jointly)
|
| or |
| Under age 24 at the end of 2010, a student (see page 14),
and younger than you (or your spouse, if filing jointly) |
| or |
| Any age and permanently and totally disabled (see page 14) |
|
|
| Who is not filing a joint return for 2010 or is filing a joint
return for 2010 only as a claim for refund (defined on page 14)
|
|
|
| Who lived with you in the United States for more than half
of 2010. If the child did not live with you for the required time, see
Exception to time lived with you on page 14.
|
|
| Special rules apply if the child was married or also meets
the conditions to be a qualifying child of another person (other than your
spouse if filing a joint return). For details, use TeleTax topic 601 (see page
26) or see Pub. 596. |
| |
| 6. | Are you filing a joint return?| Yes. | Skip question 7; go to Step 2 on page 14. |
|
| 7. | Can you be claimed as a dependent on someone else's 2010
tax return?| Yes. Stop. | You cannot take the credit. |
| No. | Go to Step 2 on page 14. |
|
taxmap/instr/i1040ez-024.htm#TXMP237be3c4 Step 2 Earned Income
| 1. | Figure earned income:| | Form 1040EZ, line 1 | | | | | | | a. Subtract, if included in line 1, any: | | | | | | • | Taxable scholarship or fellowship grant not reported on
a Form W-2. | | | | | | • | Amount received as a pension or annuity from a nonqualified
deferred compensation plan or a nongovernmental section 457 plan (enter "DFC"
and the amount subtracted in the space to the left of line 1 on Form 1040EZ).
This amount may be shown on your Form W-2 in box 11. If you received such an
amount but box 11 is blank, contact your employer for the amount received as a
pension or annuity.
|
 |
−
|
| | | • | Amount received for work performed while an inmate in
a penal institution (enter "PRI" in the space to the left of line 1 on Form
1040EZ). | | | | | | | b. Add all of your nontaxable combat pay if you elect
to include it in earned income. Also enter this amount on Form 1040EZ, line 9b.
See
Combat pay, nontaxable on this page, and the Caution below.
| + | | | | | |
Electing to include nontaxable combat pay may increase
or decrease your EIC. Figure the credit with and without your nontaxable combat
pay before making the election. | | | | | | | Earned Income
= |
| | | | | | | | |
|
| 2. | Is your earned income less than $13,460 ($18,470 if married
filing jointly)?| No. Stop. | You cannot take the credit. |
|
taxmap/instr/i1040ez-024.htm#TXMP110aa6c5 Step 3 How To Figure the Credit
| 1. | Do you want the IRS to figure the credit for you?| Yes. | See
Credit figured by the IRS
on this page. |
| No. | Go to the worksheet on page 15. |
|
taxmap/instr/i1040ez-024.htm#TXMP7bea032b(listed in alphabetical order)
taxmap/instr/i1040ez-024.htm#TXMP220be088A claim for refund is a return filed only to get a refund of
withheld income tax or estimated tax paid. A return is not a claim for refund if
the making work pay credit, earned income credit, or any other similar
refundable credit is claimed on it.
taxmap/instr/i1040ez-024.htm#TXMP6de0c896
If you were a member of the U.S. Armed Forces who served in a combat zone,
certain pay is excluded from your income. See
Combat Zone Exclusion
in Pub. 3. You can elect to include this pay in your earned income when figuring
the EIC. The amount of your nontaxable combat pay should be shown in box 12 of
Form(s) W-2 with code Q. If you are filing a joint return and both you and your
spouse received nontaxable combat pay, you each can make your own election.
To have the IRS figure your EIC:
- Enter
EIC
in the space to the left of line 9a on Form 1040EZ. - Be sure you enter the nontaxable combat pay you elect to include
in earned income on Form 1040EZ, line 9b. See
Combat pay, nontaxable, earlier.
- If your EIC for a year after 1996 was reduced or disallowed,
see Form 8862, who must file, below.
Temporary absences by you or the child for special circumstances, such as
school, vacation, business, medical care, military service, or detention in a
juvenile facility, count as time lived with you. A child is considered to have
lived with you for all of 2010 if the child was born or died in 2010 and your
home was this child's home for the entire time he or she was alive in 2010.
Special rules apply to members of the military (see
Members of the military
below) or if the child was kidnapped (see Pub. 596).
taxmap/instr/i1040ez-024.htm#TXMP726ff142You must file Form 8862 if your EIC for a year after 1996 was
reduced or disallowed for any reason other than a math or clerical error. But do
not file Form 8862 if either of the following applies.
- You filed Form 8862 for another year, the EIC was allowed
for that year, and your EIC has not been reduced or disallowed again for any
reason other than a math or clerical error.
- The only reason your EIC was reduced or disallowed in the
earlier year was because it was determined that a child listed on Schedule EIC
was not your qualifying child.
Also, do not file Form 8862 or take the credit for:
- 2 years after the most recent tax year for which there was
a final determination that your EIC claim was due to reckless or intentional
disregard of the EIC rules, or
- 10 years after the most recent tax year for which there was
a final determination that your EIC claim was due to fraud.
If you were on extended active duty outside the United States,
your main home is considered to be in the United States during that duty period.
Extended active duty is military duty ordered for an indefinite period or for a
period of more than 90 days. Once you begin serving extended active duty, you
are considered to be on extended active duty even if you do not serve more than
90 days.
taxmap/instr/i1040ez-024.htm#TXMP32c512c1A person is permanently and totally disabled if, at any time
in 2010, the person could not engage in any substantial gainful activity because
of a physical or mental condition and a doctor has determined that this
condition has lasted or can be expected to last continuously for at least a year
or can be expected to lead to death.
taxmap/instr/i1040ez-024.htm#TXMP1d4441a4For the EIC, a valid SSN is a number issued by the Social Security
Administration unless
Not Valid for Employment
is printed on the social security card and the number was issued solely to apply
for or receive a federally funded benefit.
To find out how to get an SSN, see page 9. If you will not have
an SSN by the date your return is due, see
What if You Cannot File on Time? on page 21.
taxmap/instr/i1040ez-024.htm#TXMP3ff3b9eaA student is a child who during any part of 5 calendar months
of 2010 was enrolled as a full-time student at a school, or took a full-time,
on-farm training course given by a school or a state, county, or local
government agency. A school includes a technical, trade, or mechanical school.
It does not include an on-the-job training course, correspondence school, or a
school offering courses only through the Internet.
taxmap/instr/i1040ez-024.htm#TXMP2d8e2694Any refund you receive as a result of taking the EIC will not
be used to determine if you are eligible for the following programs or how much
you can receive from them.
- Temporary Assistance for Needy Families (TANF).
- Medicaid and supplemental security income (SSI).
- Supplemental Nutrition Assistance Program (food stamps) and
low-income housing.
But if the refund you receive because of the EIC is not spent
within a certain period of time, it can count as an asset (or resource) and
affect your eligibility.
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You cannot take the credit. Enter "No" in the
space to the left of line 9a.
