Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service- 2006 Page 15
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36Form 1040EZ — Lines 8a and 8b
Members of the military.
If you were on extended active duty
Definitions and Special Rules
outside the United States, your home is considered to be in the
(listed in alphabetical order)
United States during that duty period. Extended active duty is
military duty ordered for an indefinite period or for a period of more
Combat pay, nontaxable.
If you were a member of the U.S. Armed
than 90 days. Once you begin serving extended active duty, you are
Forces who served in a combat zone, certain pay is excluded from
considered to be on extended active duty even if you serve fewer
your income. See Combat Zone Exclusion in Pub. 3. You can elect
than 90 days.
to include this pay in your earned income when figuring the EIC.
The amount of your nontaxable combat pay should be shown in
A person who, at any time in
Permanently and totally disabled.
Form(s) W-2, box 12, with code Q. If you are filing a joint return
2006, cannot engage in any substantial gainful activity because of a
and both you and your spouse received nontaxable combat pay, you
physical or mental condition and a doctor has determined that this
can each make your own election.
condition has lasted or can be expected to last continuously for at
To have the IRS figure the credit for
Credit figured by the IRS.
least a year or can be expected to lead to death.
you:
For the EIC, a valid SSN is a num-
Social security number (SSN).
1. Enter “EIC” in the space to the left of line 8a on Form
ber issued by the Social Security Administration unless “Not Valid
1040EZ.
for Employment” is printed on the social security card and the
2. Be sure you enter the nontaxable combat pay you elect to
number was issued solely to apply for or receive a federally funded
include in earned income on Form 1040EZ, line 8b. See
benefit.
Combat pay, nontaxable, above.
To find out how to get an SSN, see page 11. If you will not have
3. If your EIC for a year after 1996 was reduced or disallowed,
an SSN by the date your return is due, see What if You Cannot File
see Form 8862, who must file, below.
on Time? on page 8.
Form 8862, who must file.
You must file Form 8862 if your EIC for
Student.
A student is a child who during any part of 5 calendar
a year after 1996 was reduced or disallowed for any reason other
months of 2006 was enrolled as a full-time student at a school, or
than a math or clerical error. But do not file Form 8862 if either of
took a full-time, on-farm training course given by a school or a
the following applies.
state, county, or local government agency. A school includes a
technical, trade, or mechanical school. It does not include an
1. You filed Form 8862 for another year, the EIC was allowed
on-the-job training course, correspondence school, or a school of-
for that year, and your EIC has not been reduced or disallowed
fering courses only through the Internet.
again for any reason other than a math or clerical error.
2. The only reason your EIC was reduced or disallowed in the
Any refund you receive as a
Welfare benefits, effect of credit on.
earlier year was because it was determined that a child listed
result of taking the EIC will not be used to determine if you are
on Schedule EIC was not your qualifying child.
eligible for the following programs or how much you can receive
from them. But if the refund you receive because of the EIC is not
Also, do not file Form 8862 or take the credit for:
spent within a certain period of time, it can count as an asset (or
•
2 years after the most recent tax year for which there was a
resource) and affect your eligibility.
•
final determination that your EIC was reduced or disallowed
Temporary Assistance for Needy Families (TANF).
due to reckless or intentional disregard of the EIC rules, or
•
Medicaid and supplemental security income (SSI).
•
10 years after the most recent tax year for which there was a
•
Food stamps and low-income housing.
final determination that your EIC was reduced or disallowed
due to fraud.
- 15 -
Need more information or forms? See page 5.
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