Form W-5 - Earned Income Credit Advance Payment Certificate - 2009 Page 4
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Form W-5 (2009) (Rev. 1-2009)
Page
Who Is a Qualifying Child?
Caution. A qualifying child whom you use to claim the
EIC must have a valid social security number unless he
A qualifying child is any child who meets all three of the
or she is born and dies in 2009.
following conditions.
CAUTION
1. The child is your:
What if My Situation Changes?
Son, daughter, stepchild, eligible foster child, brother, sister,
half brother, half sister, stepbrother, stepsister, or a descendant of
If your situation changes after you give Form W-5 to your
employer, you will probably need to file a new Form W-5. For
any of them (for example, your grandchild, niece, or nephew).
example, you must file a new Form W-5 if any of the following
Note. An adopted child is always treated as your own child. An
applies for 2009.
adopted child includes a child lawfully placed with you for legal
adoption. An eligible foster child is any child placed with you by
You no longer expect to have a qualifying child. Check “No”
an authorized placement agency or by judgment, decree, or other
on line 1 of your new Form W-5.
order of any court of competent jurisdiction.
You no longer expect to be able to claim the EIC for 2009.
2. The child is younger than you and, at the end of 2009, the
Check “No” on line 1 of your new Form W-5.
child is under age 19, or under age 24 and a student, or any age
and permanently and totally disabled. A student is a child who
You no longer want advance payments. Check “No” on line 1
during any 5 months of 2009 (a) was enrolled as a full-time
of your new Form W-5.
student at a school or (b) took a full-time, on-farm training course
Your spouse files Form W-5 with his or her employer. Check
given by a school or a state, county, or local government agency.
“Yes” on line 3 of your new Form W-5.
A school includes a technical, trade, or mechanical school. It does
not include an on-the-job training course, correspondence school,
Note. If you get advance EIC payments and find you are not
or Internet school.
eligible for the EIC, you must pay back these payments when you
file your 2009 federal income tax return.
3. The child lives with you in the United States for over half of
2009. But you do not have to meet this condition if (a) the child
Additional Information
was born or died during the year and your home was this child’s
home for the entire time he or she was alive in 2009, or (b) the
How To Claim the EIC
child is presumed by law enforcement authorities to have been
If you are eligible, claim the EIC on your 2009 tax return. See your
kidnapped by someone who is not a family member and the child
2009 tax return instruction booklet.
lived with you for over half of the part of the year before he or she
was kidnapped.
Additional Credit
Note. Temporary absences, such as for school, vacation,
You may be able to claim a larger credit when you file your 2009
medical care, or detention in a juvenile facility, count as time
Form 1040 or Form 1040A because your employer cannot give
lived at home. Members of the military on extended active duty
you more than $1,826 throughout the year with your pay. You
outside the United States are considered to be living in the
may also be able to claim a larger credit if you have more than
United States.
one qualifying child. But you must file your 2009 tax return to
claim any additional credit.
Married child. A child who is married at the end of 2009 is a
qualifying child only if:
1. You may claim him or her as your dependent, or
Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the Internal Revenue
2. You are the custodial parent and would be able to claim the
laws of the United States. Internal Revenue Code sections 3507
child as your dependent, but the noncustodial parent claims the
and 6109 and their regulations require you to provide the
child as a dependent because:
information requested on Form W-5 and to give it to your
a. You signed Form 8332, Release/Revocation of Release of
employer if you want advance payment of the EIC. As provided
Claim to Exemption for Child by Custodial Parent, or a similar
by law, we may give the information to the Department of
statement, agreeing not to claim the child for 2009, or
Justice and other federal agencies. In addition, we may give it to
b. You have a pre-1985 divorce decree or separation
cities, states, and the District of Columbia so they may carry out
agreement that allows the noncustodial parent to claim the child
their tax laws. We may also disclose this information to other
and he or she gives at least $600 for the child’s support in 2009.
countries under a tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, or to federal law
Other rules may apply. See Pub. 501, Exemptions, Standard
enforcement and intelligence agencies to combat terrorism.
Deduction, and Filing Information, for more information on
Failure to provide the requested information may prevent your
children of divorced or separated parents.
employer from processing this form; providing false information
Qualifying child of more than one person. If the child meets the
may subject you to penalties.
conditions to be a qualifying child of more than one person, only
You are not required to provide the information requested on
one person may treat that child as a qualifying child for 2009. If
a form that is subject to the Paperwork Reduction Act unless the
you and someone else have the same qualifying child, you and
form displays a valid OMB control number. Books or records
the other person(s) can decide which of you, if otherwise eligible,
relating to a form or its instructions must be retained as long as
will take all of the following tax benefits based on the qualifying
their contents may become material in the administration of any
child: the child’s dependency exemption, the child tax credit,
Internal Revenue law. Generally, tax returns and return
head of household filing status, the credit for child and dependent
information are confidential, as required by Code section 6103.
care expenses, the exclusion for dependent care benefits, and the
EIC. The other person cannot take any of the six tax benefits
The average time and expenses required to complete and file
unless he or she has a different qualifying child.
this form will vary depending on individual circumstances. For the
estimated averages, see the instructions for your income tax
If you and the other person cannot agree and more than one
return.
person claims the EIC or other benefits listed above using the
same child, the tie-breaker rule applies. See Pub. 596, Earned
If you have suggestions for making this form simpler, we would
Income Credit, Table 2. When More Than One Person Files a
be happy to hear from you. See the instructions for your income
Return Claiming the Same Qualifying Child (Tie-Breaker Rule) and
tax return.
the Instructions for Form 1040 or 1040A.
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