Figure 3. Earned Income Credit On Your Tax Return

Summary: This is a portion of a tax return with line items numbered to correspond with instructions listed below describing what the taxpayer should enter (or not enter) on these items if they require the I.R.S. to determine their earned income credit. The text states:

Under Payments, credits, and tax:
Earned income credit (E.I.C.) field contains (1)
Nontaxable combat pay election field contains (2)
Add lines ... your total payments field contains(4)
Under Refund: field contains (5)

(1) Print E.I.C . directly to the right of the E.I.C. line on your tax return. (This is line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ).) Then, if you have any of the situations listed later under Special instructions for clergy, prison inmates, and deferred compensation plans, follow those instructions.
(2) If you received nontaxable combat pay and are electing to include it in your earned income for the EIC, enter the amount on line 64b (Form 1040), line 38b (Form 1040A), or line 8b (Form 1040EZ).
(3) Complete all other parts of your return that apply to you.
(4) Do not fill in lines that relate to your total payments, overpayment, refund, or amount you owe (lines 72, 73, 74a, and 76 (Form 1040), lines 41, 42, 43a, and 45 (Form 1040A), or lines 9, 11a, and 12 (Form 1040EZ)).
(5) If you have a qualifying child, complete Schedule EIC and attach it to your tax return.

Close Window