Worksheet B—Earned Income Credit —Lines 64a and 64b
Summary: This flowchart represents the worksheet information listed on Worksheet B, page 1, to determine your Earned Income
Credit.
Start
This is the beginning of the flowchart.
Process (a)
Use this worksheet if you answered “Yes” to Step 5, questions 3, on page 50.
- Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
- If you are married filing a joint return, include your spouse's amounts, if any, with yours to figure the amounts to enter
in Parts 1 through 3.
Decision (1)
Are you self-employed, member of the clergy, or have church employee income filing Schedule SE?
| IF Yes Continue To Process (b) |
| IF No Continue To Decision (2) |
Process (b)
PART 1: 1a. Enter the amount from Schedule SE, Section A, line 3, or Section B, line 3, whichever applies.
Process (c)
1b. Enter any amount from Schedule SE, Section B, line 4b, and line 5a.
Process (d)
1c. Combine lines 1a and 1b.
Process (e)
1d. Enter the amount from Schedule SE, Section A, line 6, or Section B, line 13, whichever applies.
Process (f)
1e. Subtract line 1d from 1c.
Decision (2)
Are you self-employed and NOT required to file Schedule SE?
| IF Yes Continue To Process (g) |
| IF No Continue To Process (k) |
Process (g)
PART 2: 2. Do not include on these lines any statutory employee income, any net profit from services performed as notary public,
any amount exempt from self-employment tax as the result of the filing and approval of Form 4029 or Form 4361, or any income
or loss from a qualified joint venture reporting only rental real estate income not subject to self-employment tax.
Process (h)
2a. Enter any net farm profit or (loss) from Schedule F, line 36, and from farm partnerships, Schedule K-1 (Form 1065), box
14, code A*.
Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. Reduce these amounts
before entering them on schedule SE by any partnership section 179 expense deduction claimed, unreimbursed partnership expenses
claimed, and depletion claimed on oil and gas properties. Enter your name and social security number on Schedule SE and attach
it to your return.
Process (i)
2b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code
A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1*.
Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. Reduce these amounts
before entering them on schedule SE by any partnership section 179 expense deduction claimed, unreimbursed partnership expenses
claimed, and depletion claimed on oil and gas properties. Enter your name and social security number on Schedule SE and attach
it to your return.
Process (j)
2c. Combine lines 2a and 2b.
Process (k)
Part 3: For Statutory Employees Filing Schedule C or C-EZ. 3. Enter the amount from Schedule C, line 1, or Schedule C-EZ,
line 1, that you are filing as a statutory employee.
Process (l)
Part 4: For All Filers Using Worksheet B. Note. If line 4b includes income on which you should have paid self-employment tax
but did not, we may reduce your credit by the amount of self-employment tax not paid. 4a. Enter your earned income from Step
5 on page 50.
Process (m)
4b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
Decision (3)
Is line 4b zero or less?
| IF Yes Continue To Process (n) |
| IF No Continue To Decision (4) |
Process (n)
STOP. You cannot take the credit. Enter “No” on the dotted line next to line 64a.
Decision (4)
Do you have any qualifying children?
| IF Yes Continue To Decision (6) |
| IF No Continue To Decision (5) |
Decision (5)
Is line 4b less than $13,440 ($18,440 if married filing jointly)?
| IF Yes Continue To Process (o) |
| IF No Continue To Process (p) |
Process (o)
If you want the Internal Revenue Service to figure your credit, see page 50. If you want to figure the credit yourself, enter
the amount from line 4b on line 6 (page 54).
Process (p)
STOP. You cannot take the credit. Enter “No” on the dotted line next to line 64a.
Decision (6)
Do you have 3 or more qualifying children?
| IF Yes Continue To Decision (7) |
| IF No Continue To Decision (8) |
Decision (7)
Is line 4b less than $43,279 ($48,279 if married filing jointly)?
| IF Yes Continue To Process (o) |
| IF No Continue To Process (p) |
Decision (8)
Do you have 2 qualifying children?
| IF Yes Continue To Decision (9) |
| IF No Continue To Decision (10) |
Decision (9)
Is line 4b less than $40,295 ($45,295 if married filing jointly)?
| IF Yes Continue To Process (o) |
| IF No Continue To Process (p) |
Decision (10)
Is line 4b less than $35,463 ($40,463 if married filing jointly)?
| IF Yes Continue To Process (o) |
| IF No Continue To Process (p) |
End
This is the end of the flowchart.
