Instructions For 1040 Ez Form - Internal Revenue Service - 2005 Page 15
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37Form 1040EZ — Lines 8a and 8b
2. Be sure you enter the nontaxable combat pay you elect to
Add all of your nontaxable combat
include in earned income on Form 1040EZ, line 8b. See
pay if you elect to include it in
Combat pay, Nontaxable, above.
earned income. Also enter this
3. If your EIC for a year after 1996 was reduced or disallowed,
amount on Form 1040EZ, line 8b.
see Form 8862, Who must file, below.
See Combat pay, Nontaxable on this
page.
+
Form 8862, Who must file.
You must file Form 8862 if your EIC
for a year after 1996 was reduced or disallowed for any reason other
than a math or clerical error. But do not file Form 8862 if either of
!
the following applies.
Electing to include nontaxable
CAUTION
1. You filed Form 8862 for another year, the EIC was allowed
combat pay may increase or decrease
for that year, and your EIC has not been reduced or disallowed
your EIC. Figure the credit with and
again for any reason other than a math or clerical error.
without your nontaxable combat pay
2. The only reason your EIC was reduced or disallowed in the
before making the election.
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:
Earned Income* =
•
2 years after the most recent tax year for which there was a
*You may be able to elect to use your 2004 earned income
final determination that your EIC was reduced or disallowed
to figure your EIC if (a) your 2004 earned income is more
due to reckless or intentional disregard of the EIC rules, or
•
than your 2005 earned income, and (b) your main home
10 years after the most recent tax year for which there was a
final determination that your EIC was reduced or disallowed
was in the Hurricane Katrina disaster area on August 25,
due to fraud.
2005. For details, see Pub. 4492.
Members of the military.
If you were on extended active duty
outside the United States, your home is considered to be in the
!
United States during that duty period. Extended active duty is
Electing to use your 2004 earned income may
CAUTION
military duty ordered for an indefinite period or for a period of more
increase or decrease your EIC. Figure the credit using
than 90 days. Once you begin serving extended active duty, you are
your 2005 earned income. Then figure the credit using
considered to be on extended active duty even if you serve fewer
your 2004 earned income. Compare the two amounts
than 90 days.
before making the election.
Permanently and totally disabled.
A person who, at any time in
2. Is your earned income less than $11,750 ($13,750 if married
2005, cannot engage in any substantial gainful activity because of a
filing jointly)?
physical or mental condition and a doctor has determined that this
condition (a) has lasted or can be expected to last continuously for
Yes. Go to Step 3.
No.
STOP
at least a year, or (b) can be expected to lead to death.
You cannot take the credit.
Social security number (SSN).
For the EIC, a valid SSN is a
number issued by the Social Security Administration unless “Not
Valid for Employment” is printed on the social security card and the
Step 3
How To Figure the Credit
number was issued solely to apply for or receive a federally funded
benefit.
1. Do you want the IRS to figure the credit for you?
To find out how to get an SSN, see page 11. If you will not have
Yes. See Credit fig-
No. Go to the worksheet
an SSN by April 17, 2006, see What if You Cannot File on Time?
on page 8.
ured by the IRS on
on page 16.
this page.
Student.
A child who during any part of 5 calendar months of
2005 was enrolled as a full-time student at a school, or took a
full-time, on-farm training course given by a school or a state,
Definitions and Special Rules
county, or local government agency. A school includes a technical,
trade, or mechanical school. It does not include an on-the-job train-
(listed in alphabetical order)
ing course, correspondence school, or Internet school.
Combat pay, Nontaxable.
If you were a member of the U.S.
Welfare benefits, Effect of credit on.
Any refund you receive as
Armed Forces who served in a combat zone, certain pay is excluded
a result of taking the EIC will not be used to determine if you are
from your income. See Combat Zone Exclusion in Pub. 3. You can
eligible for the following programs or how much you can receive
elect to include this pay in your earned income when figuring the
from them. But if the refund you receive because of the EIC is not
EIC. The amount of your nontaxable combat pay should be shown
spent within a certain period of time, it can count as an asset (or
in Form(s) W-2, box 12, with code Q. If you are filing a joint return
resource) and affect your eligibility.
and both you and your spouse received nontaxable combat pay, you
•
can each make your own election.
Temporary Assistance for Needy Families (TANF).
•
Medicaid and supplemental security income (SSI).
Credit figured by the IRS.
To have the IRS figure the credit for
•
you:
Food stamps and low-income housing.
1. Enter “EIC” in the space to the left of line 8a on Form
1040EZ.
- 15 -
Need more information or forms? See page 5.
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