Instructions For 1040 Ez Form - Internal Revenue Service - 2005 Page 14
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37Form 1040EZ — Lines 8a and 8b
A qualifying child for the EIC is a child who is a...
Step 1
All Filers
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
1. Is the amount on Form 1040EZ, line 4, less than $11,750
example, your grandchild, niece, or nephew)
($13,750 if married filing jointly)?
Yes. Continue
No.
STOP
AND
You cannot take the credit.
2. Do you, and your spouse if filing a joint return, have a
was
social security number that allows you to work or is valid
Under age 19 at the end of 2005
for EIC purposes (see page 15)?
or
Yes. Continue
No.
STOP
Under age 24 at the end of 2005 and a student (see page 15)
You cannot take the credit.
Enter “No” in the space to
or
the left of line 8a.
Any age and permanently and totally disabled (see page 15)
3. Can you, or your spouse if filing a joint return, be claimed
AND
as a dependent on someone else’s 2005 tax return?
Yes.
No. Continue
STOP
who...
You cannot take the
credit.
Either lived with another person in the United States for more
than half of 2005 or was born or died in 2005 and that
4. Were you, or your spouse if filing a joint return, at least age
person’s home was the child’s home for the entire time the
25 but under age 65 at the end of 2005?
child was alive in 2005.
Yes. Go to question
No.
STOP
Special rules apply if the child was married or also
5.
You cannot take the credit.
!
meets the conditions to be a qualifying child of another
person (other than your spouse if filing a joint return).
CAUTION
For details, use TeleTax topic 601 (see page 6) or see
5. Was your home, and your spouse’s if filing a joint return, in
Pub. 596.
the United States for more than half of 2005? Members of
the military stationed outside the United States, see page 15
before you answer.
Step 2
Earned Income
Yes. Continue
No.
STOP
1. Figure earned income:
You cannot take the credit.
Enter “No” in the space to
the left of line 8a.
Form 1040EZ, line 1
Subtract, if included in line 1, any:
6. Look at the qualifying child conditions in the next column.
•
Taxable scholarship or fellowship
}
Could you, or your spouse if filing a joint return, be a
grant not reported on a Form W-2.
qualifying child of another person in 2005?
•
Amount paid to an inmate in a penal
Yes.
No. Go to Step 2
STOP
institution for work (enter “PRI” in
on this page.
You cannot take the
the space to the left of line 1 on
credit. Enter “No” in
Form 1040EZ).
the space to the left of
•
Amount received as a pension or
line 8a.
annuity from a nonqualified deferred
compensation plan or a
–
nongovernmental section 457 plan
(enter “DFC” and the amount
subtracted in the space to the left of
line 1 on Form 1040EZ). This
amount may be shown on your
Form W-2 in box 11. If you
received such an amount but box 11
is blank, contact your employer for
the amount received as a pension or
annuity.
Need more information or forms? See page 5.
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