Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 14
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40Form 1040EZ— Lines 9a and 9b
Credit figured by the IRS. To have the IRS figure your EIC:
Step 2
Earned Income
1. Enter “EIC” in the space to the left of line 9a on Form
1040EZ.
1.
Figure earned income:
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040EZ, line 9b. See
Form 1040EZ, line 1
Combat pay, nontaxable, earlier.
a. Subtract, if included in line 1, any:
3. If your EIC for a year after 1996 was reduced or disallowed,
•
Taxable scholarship or fellowship grant
}
see Form 8862, who must file, below.
not reported on a Form W-2.
•
Amount received as a pension or annuity
Exception to time lived with you. Temporary absences by
from a nonqualified deferred
you or the child for special circumstances, such as school,
compensation plan or a
vacation, business, medical care, military service, or detention
nongovernmental section 457 plan (enter
in a juvenile facility, count as time lived with you. A child is
“DFC” and the amount subtracted in the
considered to have lived with you for all of 2009 if the child
space to the left of line 1 on Form
was born or died in 2009 and your home was this child’s home
−
1040EZ). This amount may be shown on
for the entire time he or she was alive in 2009. Special rules
your Form W-2 in box 11. If you received
apply to members of the military (see Members of the military
such an amount but box 11 is blank,
below) or if the child was kidnapped (see Pub. 596).
contact your employer for the amount
received as a pension or annuity.
Form 8862, who must file. You must file Form 8862 if your
•
Amount received for work performed
EIC for a year after 1996 was reduced or disallowed for any
while an inmate in a penal institution
reason other than a math or clerical error. But do not file Form
(enter “PRI” in the space to the left of
8862 if either of the following applies.
line 1 on Form 1040EZ).
1. You filed Form 8862 for another year, the EIC was allowed
b. Add all of your nontaxable combat
for that year, and your EIC has not been reduced or disal-
pay if you elect to include it in earned
lowed again for any reason other than a math or clerical
income. Also enter this amount on Form
error.
1040EZ, line 9b. See Combat pay,
nontaxable on this page, and the Caution
2. The only reason your EIC was reduced or disallowed in the
below.
+
earlier year was because it was determined that a child
listed on Schedule EIC was not your qualifying child.
!
Also, do not file Form 8862 or take the credit for:
Electing to include nontaxable
CAUTION
•
2 years after the most recent tax year for which there was
combat pay may increase or decrease your
a final determination that your EIC claim was due to
EIC. Figure the credit with and without
reckless or intentional disregard of the EIC rules, or
your nontaxable combat pay before
•
making the election.
10 years after the most recent tax year for which there
Earned Income =
was a final determination that your EIC claim was due to
fraud.
Members of the military. If you were on extended active
duty outside the United States, your home is considered to be
2.
Is your earned income less than $13,440 ($18,440 if
in the United States during that duty period. Extended active
married filing jointly)?
duty is military duty ordered for an indefinite period or for a
period of more than 90 days. Once you begin serving ex-
Yes. Go to Step 3.
No.
STOP
tended active duty, you are considered to be on extended
You cannot take the
active duty even if you do not serve more than 90 days.
credit.
Permanently and totally disabled. A person is perma-
nently and totally disabled if, at any time in 2009, the person
cannot engage in any substantial gainful activity because of a
Step 3
How To Figure the Credit
physical or mental condition and a doctor has determined that
this condition has lasted or can be expected to last continu-
1.
Do you want the IRS to figure the credit for you?
ously for at least a year or can be expected to lead to death.
Yes. See Credit
No. Go to the worksheet
Social security number (SSN). For the EIC, a valid SSN is a
figured by the IRS on
on page 15.
number issued by the Social Security Administration unless
this page.
“Not Valid for Employment” is printed on the social security
card and the number was issued solely to apply for or receive
a federally funded benefit.
Definitions and Special Rules
To find out how to get an SSN, see page 9. If you will not have
(listed in alphabetical order)
an SSN by the date your return is due, see What if You Cannot
File on Time? on page 21.
Combat pay, nontaxable. If you were a member of the U.S.
Armed Forces who served in a combat zone, certain pay is
Student. A student is a child who during any part of 5 calen-
excluded from your income. See Combat Zone Exclusion in Pub.
dar months of 2009 was enrolled as a full-time student at a
3. You can elect to include this pay in your earned income
school, or took a full-time, on-farm training course given by a
when figuring the EIC. The amount of your nontaxable combat
school or a state, county, or local government agency. A school
pay should be shown in box 12 of Form(s) W-2 with code Q. If
includes a technical, trade, or mechanical school. It does not
you are filing a joint return and both you and your spouse
include an on-the-job training course, correspondence school,
received nontaxable combat pay, you each can make your own
or a school offering courses only through the Internet.
election.
Instructions for Form 1040EZ
- 14 -
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