Worksheet B—Continued from page 50. Summary: This flowchart represents the information listed on the Worksheet B, page 2 to determine earned income credit.Start. This is the starting of the flowchart.Process (a). Part 5. All Filers Using Worksheet B.

Continue To Process (b)

Process (b). 6. Enter your total earned income from Part 4, line 4b, on page 51.

Continue To Process (c)

Process (c). 7. Look up the amount on line 6 above in the Earned Income Credit Table on pages 53-59 to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here.

Continue To Decision (1)

Decision (1). Is line 7 zero?

IF Yes Continue To Process (d)

IF No Continue To Process (e)

Process (d). STOP. You cannot take the credit. Enter “No” on the dotted line next to line 66a.

Continue To End

Process (e). 8. Enter the amount from Form 1040, line 38.

Continue To Decision (2)

Decision (2). 9. Are the amounts on lines 8 and 6 the same?

IF Yes Continue To Process (f)

IF No Continue To Process (g)

Process (f). Skip line 10; enter the amount from line 7 on line 11.

Continue To Process(k)

Process (g). Part 6--Filers Who Answered “No” on Line 9

Continue To Decision (3)

Decision (3). Do you have any qualifying children?

IF Yes Continue To Decision (4)

IF No Continue To Decision (5)

Decision (4). Is the amount on line 8 less than $14,850 ($16,850 if married filing jointly)?

IF Yes Continue To Process (g)

IF No Continue To Process (h)

Decision (5). Is the amount on line 8 less than $6,750 ($8,750 if married filing jointly)?

IF Yes Continue To Process (h)

IF No Continue To Process (i)

Process (h). Leave line 10 blank; enter the amount from line 7 on line 11.

Continue To Process (k)

Process (i). Look up the amount on line 8 in the Earned Income Credit Table on pages 53-59 to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here.

Continue To Process (j)

Process (j). Look at the amounts on line 10 and 7. Then, enter the smaller amount on line 11.

Continue To Process (k)

Process (k). Part 7: Your Earned Income Credit. 11. This is your earned income credit. Enter this amount on Form 1040, line 66a.

Continue To Process (l)

Process (l). Reminder--If you have a qualifying child, complete and attach Schedule Earned Income Credit. CAUTION! If your Earned Income Credit for a year after 1996 was reduced or disallowed, see page 49 to find out if you must file Form 8862 to take the credit for 2006.

Continue To End

End. This is the ending of the flowchart.