Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 13
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40Form 1040EZ— Lines 9a and 9b
5.
Was your home, and your spouse’s if filing a joint return,
Lines 9a and 9b, Earned Income
in the United States for more than half of 2009? Members
9
of the military stationed outside the United States, see
Credit (EIC)
page 14 before you answer.
What Is the EIC?
Yes. Go to question
No.
STOP
6.
The EIC is a credit for certain people who work. The credit may
You cannot take the
give you a refund even if you do not owe any tax.
credit. Enter “No” in the
space to the left of line 9a.
Note. If you have a qualifying child (see this page), you may
be able to take the credit, but you must use Schedule EIC and
Form 1040A or 1040 to do so. For details, see Pub. 596.
6.
Look at the qualifying child conditions below. Could you,
or your spouse if filing a joint return, be a qualifying child
To Take the EIC:
of another person in 2009?
•
Follow the steps on this page and page 14.
Yes.
No. Go to Step 2 on this
•
STOP
Complete the worksheet on page 15 or let the IRS figure
page.
You cannot take the
the credit for you.
credit. Enter “No” in
For help in determining if you are eligible for the EIC, go
the space to the left
to and click on “EITC Assistant.” This
TIP
of line 9a.
service is available in English and Spanish.
A qualifying child for the EIC is a child who is your...
If you take the EIC even though you are not eligible and
!
Son, daughter, stepchild, foster child, brother, sister, stepbrother,
it is determined that your error is due to reckless or
stepsister, or a descendant of any of them (for example, your
intentional disregard of the EIC rules, you will not be
CAUTION
grandchild, niece, or nephew).
allowed to take the credit for 2 years even if you are
otherwise eligible to do so. If you fraudulently take the EIC, you will
AND
not be allowed to take the credit for 10 years. See Form 8862, who
must file, on page 14. You also may have to pay penalties.
was...
Step 1
All Filers
Under age 19 at the end of 2009 and younger than you
(or your spouse, if filing jointly)
1.
Is the amount on Form 1040EZ, line 4, less than $13,440
or
($18,440 if married filing jointly)?
Under age 24 at the end of 2009, a student (see page 14), and
Yes. Go to question
No.
STOP
younger than you (or your spouse, if filing jointly)
2.
You cannot take the
or
credit.
Any age and permanently and totally disabled (see page 14)
AND
2.
Do you, and your spouse if filing a joint return, have a
social security number that allows you to work or is valid
for EIC purposes (see page 14)?
Who is not filing a joint return for 2009 (or is filing a joint return for
2009 only as a claim for refund)
Yes. Go to question
No.
STOP
3.
You cannot take the
AND
credit. Enter “No” in the
space to the left of line 9a.
Who lived with you in the United States for more than half of 2009. If
3.
Can you, or your spouse if filing a joint return, be claimed
the child did not live with you for the required time, see Exception to
as a dependent on someone else’s 2009 tax return?
time lived with you on page 14.
Yes.
No. Go to question 4.
Special rules apply if the child was married or also
STOP
!
meets the conditions to be a qualifying child of another
You cannot take the
person (other than your spouse if filing a joint return).
credit.
CAUTION
For details, use TeleTax topic 601 (see page 26) or see
Pub. 596.
4.
Were you, or your spouse if filing a joint return, at least
age 25 but under age 65 at the end of 2009? If your
spouse died in 2009, see Pub. 596 before you answer.
Yes. Go to question
No.
STOP
5.
You cannot take the
credit.
- 13 -
Instructions for Form 1040EZ
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