Figure B. Steps To Follow To Have the IRS Figure Your EIC

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:
  1. (1) Put E.I.C . directly to the right of the E.I.C. line on your tax return. (This is line 66a (Form 1040), line 42a (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. (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 66b (Form 1040), line 42b (Form 1040A), or line 8b (Form 1040EZ).
  3. (3) Complete all other parts of your return that apply to you.
  4. (4) Do not fill in lines that relate to your total payments, overpayment, refund, or amount you owe (lines 74, 75, 76a, and 78 (Form 1040), lines 46, 47, 48a, and 50(Form 1040A), or lines 9, 13a, and 14 (Form 1040EZ)).
  5. (5) If you have a qualifying child, complete Schedule EIC and attach it to your tax return.

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