Checklist of What Rules and Information the IRS Will Be Verifying

Tax Credits - Earned Income Credit

____ If you claimed the earned income credit as an employed person with one or more qualifying children, you maintained a household in the United States as your principal home and had a qualifying child living with you for more than half the year or the whole year if your child is an eligible foster child. (U.S. Military personnel stationed outside the United States on extended active duty are considered to live in the United States for purposes of the earned income credit.)

____ If you claimed the earned income credit as an employed person with a qualifying child, your child was under 19 years of age or a full-time student under age 24 at the end of the year or permanently and totally disabled at any time during the tax year, regardless of age.

____ If you claimed the earned income credit, your earned income and your adjusted gross income were each less than $24,396 if you have one qualifying child, or $26,673 if you have more than one qualifying child, or $9,230 if you were an employed person without a qualifying child.

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© 1986, 1998 to 2002, Jack Warren Wade, Jr.