Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service - 2010 Page 13

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2010 Form 1040EZ— Lines 9a and 9b
Yes. Go to question
No.
STOP
Lines 9a and 9b, Earned Income
5.
9
You cannot take the
Credit (EIC)
credit. Enter “No” in the
space to the left of line 9a.
What Is the EIC?
5.
Look at the qualifying child conditions below. Could you,
or your spouse if filing a joint return, be a qualifying child
The EIC is a credit for certain people who work. The credit may
of another person in 2010?
give you a refund even if you do not owe any tax.
Yes.
No. Go to question 6.
STOP
Note.
If you have a qualifying child (see this page), you may
You cannot take the
be able to take the credit, but you must use Schedule EIC and
credit. Enter “No” in
Form 1040A or 1040 to do so. For details, see Pub. 596.
the space to the left
of line 9a.
To Take the EIC:
A qualifying child for the EIC is a child who is your...
Follow the steps on this page and page 14.
Complete the worksheet on page 15 or let the IRS figure
Son, daughter, stepchild, foster child, brother, sister, stepbrother,
the credit for you.
stepsister, half brother, half sister, or a descendant of any of them (for
example, your grandchild, niece, or nephew).
For help in determining if you are eligible for the EIC, go
to
and click on “EITC Assistant.” This
TIP
AND
service is available in English and Spanish.
was...
If you take the EIC even though you are not eligible and
Under age 19 at the end of 2010 and younger than you
!
it is determined that your error is due to reckless or
(or your spouse, if filing jointly)
intentional disregard of the EIC rules, you will not be
or
CAUTION
allowed to take the credit for 2 years even if you are
Under age 24 at the end of 2010, a student (see page 14), and
otherwise eligible to do so. If you fraudulently take the EIC, you will
younger than you (or your spouse, if filing jointly)
not be allowed to take the credit for 10 years. See Form 8862, who
must file, on page 14. You also may have to pay penalties.
or
Any age and permanently and totally disabled (see page 14)
Step 1
All Filers
AND
1.
Is the amount on Form 1040EZ, line 4, less than $13,460
Who is not filing a joint return for 2010 or is filing a joint return for
($18,470 if married filing jointly)?
2010 only as a claim for refund (defined on page 14)
Yes. Go to question
No.
STOP
2.
AND
You cannot take the
credit.
Who lived with you in the United States for more than half of 2010. If
2.
Do you, and your spouse if filing a joint return, have a
the child did not live with you for the required time, see Exception to
social security number that allows you to work or is valid
time lived with you on page 14.
for EIC purposes (see page 14)?
Yes. Go to question
No.
Special rules apply if the child was married or also meets the
STOP
!
3.
conditions to be a qualifying child of another person (other
You cannot take the
than your spouse if filing a joint return). For details, use
CAUTION
credit. Enter “No” in the
TeleTax topic 601 (see page 26) or see Pub. 596.
space to the left of line 9a.
6. Are you filing a joint return?
3.
Were you, or your spouse if filing a joint return, at least
Yes. Skip question 7;
No. Go to question 7.
age 25 but under age 65 at the end of 2010? If your
go to Step 2 on page
spouse died in 2010, see Pub. 596 before you answer.
14.
Yes. Go to question
No.
STOP
4.
You cannot take the
7.
Can you be claimed as a dependent on someone else’s
credit.
2010 tax return?
Yes.
No. Go to Step 2 on page
STOP
4.
Was your main home, and your spouse’s if filing a joint
14.
You cannot take the
return, in the United States for more than half of 2010?
credit.
Members of the military stationed outside the United
States, see page 14 before you answer.
- 13 -
Instructions for Form 1040EZ

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