Form 1040 - Lines 60a And 60b - Earned Income Credit (Eic) Instruction Page 2
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10Form 1040—Lines 60a and 60b
Continued from page 40
Step 4
Qualifying Child
Step 5
Filers Without a Qualifying Child
1. Look at the qualifying child conditions in Step 4. Could
A qualifying child is a child who is your...
you, or your spouse if filing a joint return, be a qualifying
child of another person in 2000?
Son
Grandchild
STOP
Daughter
Stepchild
Yes.
No.
Continue
You cannot take the
Adopted child
Foster child (see page 43)
credit. Put “No”
directly to the right
If the child was married, see page 43.
of line 60a.
AND
2. Can you, or your spouse if filing a joint return, be claimed
as a dependent on someone else’s 2000 tax return?
was at the end of 2000...
STOP
Yes.
No.
Continue
You cannot take
Under age 19
the credit.
or
3. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2000?
Under age 24 and a student (see page 43)
STOP
Yes.
No.
Continue
or
You cannot take the credit.
Put “No” directly to the
Any age and permanently and totally disabled (see page 43)
right of line 60a.
AND
4. Was your home, and your spouse’s if filing a joint return, in
the United States for more than half of 2000? Members of
the military stationed outside the United States, see page 43
who...
before you answer.
Lived with you in the United States for more than half
STOP
Yes. Go to Step 6.
No.
of 2000 or, if a foster child, for all of 2000.
You cannot take the credit.
If the child did not live with you for the
Put “No” directly to the
required time, see Exception to “Time Lived With You”
right of line 60a.
Condition on page 43.
1. Look at the qualifying child conditions above. Could you, or
Step 6
Modified Adjusted Gross Income
your spouse if filing a joint return, be a qualifying child of
another person in 2000?
1. Add the amounts from
Line 8b
STOP
Yes.
No.
Continue
Form 1040:
Line 34
+
You cannot take the
credit. Put “No”
Modified Adjusted
Box
=
directly to the right
Gross Income
A
of line 60a.
2. If you have:
2. Do you have at least one child who meets the above
conditions to be your qualifying child?
● 2 or more qualifying children, is Box A less than
$31,152?
Yes. Continue
No. Skip the next question;
go to Step 5, question 2.
● 1 qualifying child, is Box A less than $27,413?
3. Does the child meet the conditions to be a qualifying child
● No qualifying children, is Box A less than $10,380?
of any other person (other than your spouse if filing a joint
STOP
return) for 2000?
Yes. Go to Step 7
No.
on page 42.
You cannot take the credit.
Yes. See Qualifying
No. This child is your
Child of More Than
qualifying child. The child
One Person on
must have a social security
page 43.
number as defined on page
(Continued on page 42)
43 unless the child was
born and died in 2000.
Skip Step 5; go to Step 6.
- 41 -
Need more information or forms? See page 7.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 8867 - Paid Preparer's Due Diligence Checklist For The Earned Income Credit (eic), The Child Tax Credit (ctc)/additional Child Tax Credit (actc), And/or The American Opportunity Tax Credit (aotc) - 2016
Financial
Instructions For Form 8867 - Paid Preparer's Due Diligence Checklist For The Earned Income Credit (eic), The Child Tax Credit (ctc)/additional Child Tax Credit (actc), And/or The American Opportunity Tax Credit (aotc) - 2017
Financial
Early Release Copies Of The 2010 Percentage Method Income Tax Withholding And Advance Earned Income Credit Payment Tables Worksheet
Financial
Related Categories
Parent category: Financial