Publication 596
taxmap/wpubs/p596-012.htm#en_us_publink1000167320You must complete Schedule EIC and attach it to your tax return
if you have a qualifying child and are claiming the EIC. Schedule EIC provides
IRS with information about your qualifying children, including their names,
ages, SSNs, relationship to you, and the amount of time they lived with you
during the year. An example of a filled-in Schedule EIC is shown on page
33.
 | If you are required to complete and attach Schedule EIC but
do not, it will take longer to process your return and issue your refund. |