2001 Tax Help Archives  

Publication 596 2001 Tax Year

EIC Eligibility Checklist

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

You may claim the EIC if you answer YES to all the following questions.*
    YES NO
1. Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 1.)    
2. Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 2.) Caution: If you are a nonresident alien, answer YES only if your filing status is married filing jointly and you are married to a U.S. citizen or resident alien. (See Rule 3.)    
3. Answer YES if you are not filing Form 2555 or Form 2555-EZ. Otherwise, answer NO. (See Rule 4.)    
4. Is your investment income $2,450 or less? (See Rule 5.)    
5. Is your total earned income at least $1 but less than:

  • $10,710 if you do not have a qualifying child,
  • $28,281 if you have one qualifying child, or
  • $32,121 if you have more than one qualifying child? (See Rules 6 and 14.)
   
6. Is your modified AGI less than:

  • $10,710 if you do not have a qualifying child,
  • $28,281 if you have one qualifying child, or
  • $32,121 if you have more than one qualifying child? (See Rule 15.)
   
7. Answer YES if you (and your spouse if filing a joint return) are not a qualifying child of another person. Otherwise, answer NO. (See Rules 9 and 12.)    
  STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10-12. If you do not have a qualifying child, skip questions 8 and 9 and answer 10-12.*
8. Does your child meet the age, residency, and relationship tests for a qualifying child? (See Rule 7.)    
9. Is your child a qualifying child only for you? Answer YES if your qualifying child is also a qualifying child for another person but your modified AGI is higher than the other person's. (See Rule 8.)    
10. Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See Rule 13.)    
11. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2001? (See Rule 10.)    
12. Answer YES if you (and your spouse if filing a joint return) cannot be claimed as a dependent on anyone else's return. Answer NO if you (or your spouse if filing a joint return) can be claimed as a dependent on someone else's return. (See Rule 11.)    
*PERSONS WITH A QUALIFYING CHILD: If you answered YES to questions 1 through 9, you can claim the EIC. Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. You cannot use Form 1040EZ.
PERSONS WITHOUT A QUALIFYING CHILD: If you answered YES to questions 1 through 7, and 10 through 12, you can claim the EIC.
If you answered NO to any question that applies to you: You cannot claim the EIC.

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