Earned Income Credit Worksheet—Line 8. Summary: This flowchart represents the worksheet information listed to determine your earned income credit.Start. This is the starting of the flowchart.Process (a). Part 1: All Filers
Process (b). 1. Enter your earned income from Step 2 on page 14.
Process (c). 2. Look up the amount on line 1 above in the Earned Income Credit Table on page 17 to find the credit. Be sure you use the
correct column for
your filing status. Enter the credit here.
Decision (1). Is line 2 zero?
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IF Yes Continue To Process (d)
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IF No Continue To Process (e)
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Process (d). Stop. You cannot take the credit. Enter
“No” in the space to the left of line 8a.
Process (e). 3. Enter the amount from Form 1040EZ, line 4.
Decision (2). 4. Are the amounts on lines 3 and 1 the same?
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IF Yes Continue To Process (f)
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IF No Continue To Process (g)
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Process (f). Skip line 5; enter the amount from line 2 on line 6.
Process (g). Go to line 5.
Process (h). Part 2. Filers Who Answered
“No” on Line 4.
Decision (3). 5. Is the amount on line 3 less than $6,750 ($8,750 if married filing jointly?
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IF Yes Continue To Process (i)
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IF No Continue To Decision (j)
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Process (i). Leave line 5 blank; enter the amount from line 2 on line 6.
Process (j). Look up the amount on line 3 in the Earned Income Credit Table on page 17 to find the credit. Be sure you use the correct
column for your
filing status. Enter the credit here.
Process (k). Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.
Process (l). Part 3. Your Earned Income Credit
Process (m). 6. This is your earned income credit. Enter this amount on Form 1040EZ, line 8a.
Process (n). CAUTION! If your Earned Income Credit for a year after 1996 was reduced or disallowed, see page 15 to find out if you must
file Form 8862 to
take the credit for 2006.
End. This is the ending of the flowchart.
