Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - Internal Revenue Service - 2007 Page 11
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36Form 1040EZ — Lines 8a and 8b
•
Complete the worksheet on page 13 or let the IRS figure the
6. Look at the qualifying child conditions below. Could you, or
credit for you.
your spouse if filing a joint return, be a qualifying child of
For help in determining if you are eligible for the EIC, go to
another person in 2007?
and click on “EITC Assistant.” This service is
Yes.
No. Go to Step 2
STOP
available in English and Spanish.
on the next page.
You cannot take the
If you take the EIC even though you are not eligible and
credit. Enter “No” in
!
it is determined that your error is due to reckless or
the space to the left of
intentional disregard of the EIC rules, you will not be
line 8a.
CAUTION
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 not be allowed to take the credit for 10 years. See Form 8862,
A qualifying child for the EIC is a child who is a...
who must file, on page 12. You may also have to pay penalties.
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
Step 1
All Filers
example, your grandchild, niece, or nephew)
1. Is the amount on Form 1040EZ, line 4, less than $12,590
AND
($14,590 if married filing jointly)?
Yes. Continue
No.
STOP
You cannot take the credit.
was
Under age 19 at the end of 2007
2. Do you, and your spouse if filing a joint return, have a
or
social security number that allows you to work or is valid
for EIC purposes (see page 12)?
Under age 24 at the end of 2007 and a student (see page 12)
Yes. Go to question
No.
STOP
or
3.
You cannot take the credit.
Any age and permanently and totally disabled (see page 12)
Enter “No” in the space to
the left of line 8a.
AND
3. Can you, or your spouse if filing a joint return, be claimed
as a dependent on someone else’s 2007 tax return?
who...
Yes.
No. Continue
STOP
Either lived with another person in the United States for more
You cannot take the
than half of 2007 or was born or died in 2007 and that
credit.
person’s home was the child’s home for the entire time the
child was alive in 2007.
4. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2007?
Special rules apply if the child was married or also
Yes. Continue
No.
!
STOP
meets the conditions to be a qualifying child of another
person (other than your spouse if filing a joint return).
You cannot take the credit.
CAUTION
For details, use TeleTax topic 601 (see page 30) or see
Pub. 596.
5. Was your home, and your spouse’s if filing a joint return, in
the United States for more than half of 2007? Members of
the military stationed outside the United States, see page 12
before you answer.
Yes. Continue
No.
STOP
You cannot take the credit.
Enter “No” in the space to
the left of line 8a.
- 11 -
Need more information or forms? See page 31.
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