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IRS.gov Website
Publication 596
taxmap/wpubs/p596-014.htm#en_us_publink1000167360

Example 2. Sharon Rose(p34)

rule
taxmap/wpubs/p596-014.htm#TXMP592e25f7
Example:(p34)
 Sharon Rose does not have a qualifying child and her AGI is too high for her to claim the EIC.
Sharon Rose is age 63 and retired. She received $7,000 in social security benefits during the year and $8,000 from a part-time job. She also received a taxable pension of $6,400. Sharon had no other income. Her AGI on line 22 of Form 1040A is $14,400 ($8,000 + $6,400).
Sharon is not married and lived alone in the United States for the entire year. She cannot be claimed as a dependent on anyone else's return. She does not have any investment income and does not have a qualifying child.
Sharon reads the steps for eligibility in her Form 1040A instructions. In Step 1 she discovers that, because her AGI ($14,400) is not less than $13,980, she cannot take the EIC. She completes the rest of her Form 1040A and files it with the IRS.
taxmap/wpubs/p596-014.htm#en_us_publink1000266786

Filled-in EIC Worksheet — Cynthia and Jerry Grey (Page references are to the Form 1040A instructions)

taxmap/wpubs/p596-014.htm#TXMP2ecdfc32
Example 1. Cynthia and Jerry Grey. Text DescriptionExample 1. Cynthia and Jerry Grey.  
taxmap/wpubs/p596-014.htm#en_us_publink1000266787

taxmap/wpubs/p596-014.htm#TXMP59cacca8
Schedule EIC for Cynthia and Jerry's Example. Text DescriptionSchedule EIC for Cynthia and Jerry's Example.