2002 Form W-5 - Department Of The Treasury Internal Revenue Service (Page 3 of 3) in pdf

Form W-5 (2002)

Page

1. The child is your:

What if My Situation Changes?

● Son, daughter, adopted child, stepchild, grandchild, or

If your situation changes after you give Form W-5 to your

foster child; or

employer, you will probably need to file a new Form W-5.

● Brother, sister, stepbrother, stepsister, or a descendant

For example, you must file a new Form W-5 if any of the

(such as a child, including an adopted child) of any such

following applies for 2002.

● You no longer expect to have a qualifying child. Check

individual but only if you cared for that person as your

own child.

“No” on line 1 of your new Form W-5.

Note: An adopted child is any child placed with you by

● You no longer expect to be able to claim the EIC for

an authorized placement agency for legal adoption even if

2002. Check “No” on line 1 of your new Form W-5.

the adoption is not final. An authorized placement agency

● You no longer want advance payments. Check “No” on

includes any person authorized by state law to place

line 1 of your new Form W-5.

children for legal adoption. A grandchild is any

● Your spouse files Form W-5 with his or her employer.

descendant of your son, daughter, stepchild or adopted

Check “Yes” on line 3 of your new Form W-5.

child. A foster child is any child you cared for as your

Note: If you get the EIC with your pay and find you are

own child and who is placed with you by an authorized

not eligible, you must pay it back when you file your 2002

placement agency.

Federal income tax return.

2. The child is under age 19 at the end of 2002, or

under age 24 at the end of 2002 and a full-time student,

Additional Information

or any age at the end of 2002 and permanently and

How To Claim the EIC

totally disabled.

3. The child lives with you in the United States for over

If you are eligible, claim the EIC on your 2002 tax return.

half of 2002.

See your 2002 tax return instruction booklet.

Exception to “Time Lived With You” Condition. The

Additional Credit

child does not have to live with you for over half of 2002

You may be able to claim a larger credit when you file

if either of the following applies.

your 2002 tax return because your employer cannot give

1. The child was born or died during the year and your

you more than $1,503 throughout the year with your pay.

home was this child’s home for the entire time he or she

You may also be able to claim a larger credit if you have

was alive in 2002.

more than one qualifying child. But you must file your

2. The child is presumed by law enforcement authorities

2002 tax return to claim any additional credit.

to have been kidnapped by someone who is not a family

member and the child lived with you for over half of the

Privacy Act and Paperwork Reduction Act Notice. We

part of the year before he or she was kidnapped.

ask for the information on this form to carry out the

Note: Temporary absences such as for school, vacation,

Internal Revenue laws of the United States. Internal

medical care, or detention in a juvenile facility count as

Revenue Code sections 3507 and 6109 and their

time lived at home. Members of the military on extended

regulations require you to provide the information

active duty outside the United States are considered to be

requested on Form W-5 and to give it to your employer if

living in the United States.

you want advance payment of the EIC. As provided by

Married child. A child who is married at the end of 2002

law, we may give the information to the Department of

is a qualifying child only if you may claim him or her as

Justice and other Federal agencies. In addition, we may

your dependent, or the following Exception applies to

give it to cities, states, and the District of Columbia so

you.

they may carry out their tax laws. Failure to provide the

requested information may prevent processing of this

Exception. You are the custodial parent and would be

form; providing false information may subject you to

able to claim the child as your dependent, but the

penalties.

noncustodial parent claims the child as a dependent

because—

You are not required to provide the information

requested on a form that is subject to the Paperwork

1. You signed Form 8332, Release of Claim to

Reduction Act unless the form displays a valid OMB

Exemption for Child of Divorced or Separated Parents, or

control number. Books or records relating to a form or its

a similar statement, agreeing not to claim the child for

instructions must be retained as long as their contents

2002 or

may become material in the administration of any Internal

2. You have a pre-1985 divorce decree or separation

Revenue law. Generally, tax returns and return information

agreement that allows the noncustodial parent to claim

are confidential, as required by Code section 6103.

the child and he or she gives at least $600 for the child’s

The time needed to complete this form will vary

support in 2002.

depending on individual circumstances. The estimated

Qualifying child of more than one person. If the child

average time is: Recordkeeping, 6 min.; Learning about

meets the conditions to be a qualifying child of more than

the law or the form, 12 min.; and Preparing the form,

one person, only one person may treat that child as a

25 min.

qualifying child for 2002. If you and the other person(s)

If you have comments concerning the accuracy of

cannot agree on who will treat that child as a qualifying

these time estimates or suggestions for making this form

child for 2002, special rules apply to determine who may

simpler, we would be happy to hear from you. You can

do so. For details, see the 2001 revision of Pub. 553,

write to the Tax Forms Committee, Western Area

Highlights of 2001 Tax Changes. However, these rules do

Distribution Center, Rancho Cordova, CA 95743-0001. Do

not apply if the only other person is your spouse and you

not send the form to this address. Instead, give it to your

plan to file a joint return for 2002.

employer.

Reminder. A qualifying child must have a social security

number unless he or she was born and died in 2002.

2002 Form W-5 - Department Of The Treasury Internal Revenue Service Page 3

Related Articles

Related forms

Related Categories