| 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 that allows you to work? (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 $2,400 or less? (See
Rule 5.) |
|
|
| 5. |
Is your total earned income at least $1 but less
than:
-
$10,380 if you do not have a qualifying child,
-
$27,413 if you have one qualifying child, or
-
$31,152 if you have more than one qualifying child?
(See Rules 6 and 14.)
|
|
|
| 6. |
Is your modified AGI less than:
-
$10,380 if you do not have a qualifying child,
-
$27,413 if you have one qualifying child, or
-
$31,152 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 2000? (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. |
