| You may claim the EIC if you answer "Yes" to all the following
questions.* |
| | | Yes | No |
| 1.
| Is your AGI less than:
- $13,460 ($18,470 for married filing jointly) if you do
not have a qualifying child,
- $35,535 ($40,545 for married filing jointly) if you have
one qualifying child,
- $40,363 ($45,373 for married filing jointly) if you have
two qualifying children, or
- $43,352 ($48,362 for married filing jointly) if you have
more than two qualifying children?
(See
Rule 1.)
| □ | □ |
| 2.
| Do you, your spouse, and your qualifying child each have
a valid SSN? (See
Rule 2.)
| □ | □ |
| 3.
| Is your filing status married filing jointly, head of household,
qualifying widow(er), or single? (See
Rule 3.)
Caution: If you or your spouse is a nonresident alien, answer
"Yes" only if your filing status is married filing jointly. (See
Rule 4.)
| □ | □ |
| 4.
| Answer "Yes" if you are not filing Form 2555 or Form 2555-EZ.
Otherwise, answer "No." (See
Rule 5.)
| □ | □ |
| 5.
| Is your investment income $3,100 or less? (See
Rule 6.)
| □ | □ |
| 6.
| Is your total earned income at least $1 but less than:
- $13,460 ($18,470 for married filing jointly) if you do
not have a qualifying child,
- $35,535 ($40,545 for married filing jointly) if you have
one qualifying child,
- $40,363 ($45,373 for married filing jointly) if you have
two qualifying children, or
- $43,352 ($48,362 for married filing jointly) if you have
more than two qualifying children?
(See
Rules 7 and
15.)
| □ | □ |
| 7.
| Answer "Yes" if you (and your spouse if filing a joint return)
are not a qualifying child of another person. Otherwise, answer "No." (See
Rules 10
and
13.)
| □ | □ |
| | STOP: If you have a qualifying child, answer questions 8
and 9 and skip 10–12. If you do not have a qualifying child, skip
questions 8 and 9 and answer 10–12.*
| | |
| 8.
| Does your child meet the relationship, age, residency, and
joint return tests for a qualifying child? (See
Rule 8.)
| □ | □ |
| 9.
| Is your child a qualifying child only for you? Answer "Yes"
if (a) your qualifying child does not meet the tests to be a qualifying child of
any other person or (b) your qualifying child meets the tests to be a qualifying
child of another person but you are the person entitled to treat the child as a
qualifying child under the tiebreaker rules explained in
Rule 9. Answer "No" if the other person is the one entitled to
treat the child as a qualifying child under the tiebreaker rules.
| □ | □ |
| 10.
| Were you (or your spouse if filing a joint return) at least
age 25 but under age 65 at the end of 2010? (See
Rule 11.)
| □ | □ |
| 11.
| Answer "Yes" if you (and your spouse if filing a joint return)
cannot be claimed as a dependent on anyone else's return. Answer "No" if you (or
your spouse if filing a joint return) can be claimed as a dependent on someone
else's return. (See
Rule 12.)
| □ | □ |
| 12.
| Was your main home (and your spouse's if filing a joint return)
in the United States for more than half the year? (See
Rule 14.)
| □ | □ |
| *PERSONS WITH A QUALIFYING CHILD: If you answered "Yes" to
questions 1 through 9, you can claim the EIC. Remember to fill out Schedule EIC
and attach it to your Form 1040 or Form 1040A. You cannot use Form 1040EZ. If
you answered "Yes" to questions 1 through 7 and "No" to question 8, answer
questions 10 through 12 to see if you can claim the EIC without a qualifying
child.
|
| PERSONS WITHOUT A QUALIFYING CHILD: If you answered "Yes"
to questions 1 through 7, and 10 through 12, you can claim the EIC.
|
| If you answered "No" to any question that applies to you:
You cannot claim the EIC.
|
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