Index of Publication 596 - Earned Income Credit

A

Adopted child, Adopted child.

Adoption taxpayer identification number (ATIN), An adoption taxpayer identification number...

Age test, See: Qualifying child

Alaska Permanent Fund dividends, Worksheet 1. Investment Income If You Are...

Alimony, Examples of items that are not earned income...

Annuities, Examples of items that are not earned income...

Armed forces, Extended active duty means you are called..., Nontaxable military pay., Nontaxable combat pay., U.S. military personnel stationed outside...

Assistance, See: Tax help

B

Basic Allowance for Housing (BAH), Nontaxable military pay.

Basic Allowance for Subsistence (BAS), Nontaxable military pay.

C

Child:

Birth or death of, A child who was born or died in 2011 is treated...

Foster child, To be your qualifying child, a child must..., Foster child., You are that person's son, daughter, stepchild,..., You are that person's son, daughter, stepchild,...

Married child, Married child.

Child support, Examples of items that are not earned income...

Clergy, Clergy.

Combat zone pay, Nontaxable military pay., Nontaxable combat pay.

Community property, If you are married, but qualify to file as..., If you are married, but qualify to file as...

D

Detailed examples, Example 1. Cynthia and Jerry Grey

Disability benefits, If you retired on disability, taxable benefits...

Disallowance of the EIC, Disallowance of the EIC

Dividend income, Examples of items that are not earned income...

Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart).

E

Earned income, Earned income includes all of the following..., Examples of items that are not earned income...

Earned income credit (EIC), Earned Income Credit (EIC) Table

EITC Assistant, Is There Help Online?

Extended active duty, Extended active duty means you are called..., U.S. military personnel stationed outside...

F

Figuring EIC yourself, How To Figure the EIC Yourself, You need to know the amount of your earned...

Filing status:

Head of household, If you are married and your spouse did not...

Married filing a joint return, Rule 4

Married filing separately, Your Filing Status Cannot Be Married Filing Separately

Forms:

1040X, File the return on time without claiming...

2555, You cannot claim the earned income credit...

2555-EZ, You cannot claim the earned income credit...

4029, Form 4029, Application for Exemption From...

4361, This section is for persons who have an approved:...

4868, Request an automatic 6-month extension of...

8814, Worksheet 1. Investment Income If You Are...

8862, This chapter is for people whose earned income..., If you are required to attach Form 8862 to...

Foster care payments, Examples of items that are not earned income...

Foster child, To be your qualifying child, a child must..., Foster child., You are that person's son, daughter, stepchild,..., You are that person's son, daughter, stepchild,...

Fraud, If your EIC for any year after 1996 was denied...

Free tax services,

H

Head of household, If you are married and your spouse did not...

Help, See: Tax help

Home, United States.

Homeless, Homeless shelter., Homeless shelter.

I

Income that is not earned income, Examples of items that are not earned income...

Individual taxpayer identification number (ITIN), An individual taxpayer identification number..., You cannot get the EIC if, instead of an...

Inmate, Amounts received for work performed while...

Interest income, Examples of items that are not earned income...

Investment income, Your Investment Income Must Be $3,150 or Less

IRS can figure EIC for you, IRS Will Figure the EIC for You

J

Joint return test, See: Qualifying child

K

Kidnapped child, Kidnapped child.

M

Married child, Married child.

Married filing a joint return, Rule 4

Married filing separately, Your Filing Status Cannot Be Married Filing Separately

Military:

Outside U.S., Military personnel stationed outside the United States.

Minister, You are a minister or member of a religious..., Clergy.

More information, See: Tax help

N

Net earnings, self-employment, Net earnings from self-employment.

Nonresident alien, Rule 4

O

Online help:

EITC Assistant, Is There Help Online?

P

Parents, divorced or separated, Special rule for divorced or separated parents (or parents who live apart).

Divorced parents, Applying Rule 9 to divorced or separated parents (or parents who live apart).

Pensions, Examples of items that are not earned income...

Prisoner, Amounts received for work performed while...

Publications, See: Tax help

Q

Qualifying child:

Age test, Age,

Home, This means the 50 states and the District...

Joint return test, Joint return., Joint Return Test

Of another person, You are a qualifying child of another taxpayer...

Permanently and totally disabled, Your child is permanently and totally disabled...

Relationship test, Relationship,, To be your qualifying child, a child must...

Residency test, Residency, and, Your child is permanently and totally disabled...

United States, This means the 50 states and the District...

R

Railroad retirement benefits, Examples of items that are not earned income...

Registered domestic partner, Nevada, Washington, and California domestic partners.

Relationship test, See: Qualifying child

Residency test, See: Qualifying child

S

Salaries, wages, and tips, Wages, salaries, and tips you receive for...

Same-sex spouse, Nevada, Washington, and California domestic partners.

Schedules:

C or C-EZ, You are a statutory employee if you receive...

EIC, Schedule EIC,

SE, Using the optional methods on Schedule SE...

School, A school can be an elementary school, junior...

Self-employed persons, Use EIC Worksheet B if you were self-employed...

Self-employment income, Net earnings from self-employment.

Self-employment tax, If your net earnings from self-employment...

Separated parents, Applying Rule 9 to divorced or separated parents (or parents who live apart).

Separated parents, special rule, Special rule for divorced or separated parents (or parents who live apart).

Social security benefits, Examples of items that are not earned income...

Social security number (SSN), Social security number. Your qualifying child..., Valid SSN.

Statutory employee, Statutory employees report wages and expenses..., You are a statutory employee if you receive...

Strike benefits, Strike benefits.

Student, The 5 calendar months need not be consecutive.

T

Tax help, How To Get Tax Help

Taxpayer Advocate, Taxpayer Advocate Service.

Taxpayer identification number:

Adoption taxpayer identification number (ATIN), An adoption taxpayer identification number...

Individual taxpayer identification number (ITIN), An individual taxpayer identification number..., You cannot get the EIC if, instead of an...

Social security number (SSN), Social security number. Your qualifying child..., Valid SSN.

Tiebreaker rules, Tiebreaker rules.

Tips, wages, and salaries, Wages, salaries, and tips you receive for...

TTY/TDD information, How To Get Tax Help

U

Unemployment compensation, Examples of items that are not earned income...

United States, This means the 50 states and the District..., United States.

V

Veterans' benefits, Examples of items that are not earned income...

W

Wages, salaries, and tips, Wages, salaries, and tips you receive for...

Welfare benefits, Examples of items that are not earned income...

Workers' compensation benefits, Examples of items that are not earned income...

Workfare payments, Nontaxable workfare payments are not earned...

Worksheet 1, Worksheet 1. Investment Income If You Are...

Worksheet 2, Worksheet 1. Investment Income If You Are...