IRS Tax Forms  
Publication 596 2001 Tax Year

Chapter 2
Rules If You Have a Qualifying Child

Caution: If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. This chapter discusses Rules 7 through 9. You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child.

Note. You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. (You cannot file Form 1040EZ.) You must also complete Schedule EIC and attach it to your return. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next.

No qualifying child. If you do not meet Rule 7, you do not have a qualifying child. Read chapter 3 to find out if you can get the earned income credit without a qualifying child.

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