Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service - 2010 Page 14
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402010 Form 1040EZ— Lines 9a and 9b
received nontaxable combat pay, you each can make your own
election.
Step 2
Earned Income
Credit figured by the IRS.
To have the IRS figure your EIC:
1.
Figure earned income:
1. Enter “EIC” in the space to the left of line 9a on Form
1040EZ.
Form 1040EZ, line 1
2. Be sure you enter the nontaxable combat pay you elect to
a. Subtract, if included in line 1, any:
}
include in earned income on Form 1040EZ, line 9b. See
•
Taxable scholarship or fellowship grant
Combat pay, nontaxable, earlier.
not reported on a Form W-2.
3. If your EIC for a year after 1996 was reduced or disallowed,
•
Amount received as a pension or annuity
see Form 8862, who must file, below.
from a nonqualified deferred
compensation plan or a
Exception to time lived with you.
Temporary absences by
nongovernmental section 457 plan
you or the child for special circumstances, such as school,
(enter “DFC” and the amount subtracted
vacation, business, medical care, military service, or detention
in the space to the left of line 1 on Form
−
in a juvenile facility, count as time lived with you. A child is
1040EZ). This amount may be shown on
considered to have lived with you for all of 2010 if the child
your Form W-2 in box 11. If you received
was born or died in 2010 and your home was this child’s home
such an amount but box 11 is blank,
contact your employer for the amount
for the entire time he or she was alive in 2010. Special rules
received as a pension or annuity.
apply to members of the military (see Members of the military
•
below) or if the child was kidnapped (see Pub. 596).
Amount received for work performed
while an inmate in a penal institution
Form 8862, who must file.
You must file Form 8862 if your
(enter “PRI” in the space to the left of
EIC for a year after 1996 was reduced or disallowed for any
line 1 on Form 1040EZ).
reason other than a math or clerical error. But do not file Form
b. Add all of your nontaxable combat
8862 if either of the following applies.
pay if you elect to include it in earned
1. You filed Form 8862 for another year, the EIC was allowed
income. Also enter this amount on Form
for that year, and your EIC has not been reduced or disal-
1040EZ, line 9b. See Combat pay,
nontaxable on this page, and the Caution
lowed again for any reason other than a math or clerical
below.
+
error.
2. The only reason your EIC was reduced or disallowed in the
!
earlier year was because it was determined that a child
listed on Schedule EIC was not your qualifying child.
CAUTION
Electing to include nontaxable
combat pay may increase or decrease your
Also, do not file Form 8862 or take the credit for:
EIC. Figure the credit with and without
•
your nontaxable combat pay before
2 years after the most recent tax year for which there was
making the election.
a final determination that your EIC claim was due to
Earned Income =
reckless or intentional disregard of the EIC rules, or
•
10 years after the most recent tax year for which there
was a final determination that your EIC claim was due to
fraud.
2.
Is your earned income less than $13,460 ($18,470 if
Members of the military.
If you were on extended active
married filing jointly)?
duty outside the United States, your main home is considered
Yes. Go to Step 3.
No.
to be in the United States during that duty period. Extended
STOP
active duty is military duty ordered for an indefinite period or
You cannot take the
for a period of more than 90 days. Once you begin serving
credit.
extended active duty, you are considered to be on extended
active duty even if you do not serve more than 90 days.
Step 3
How To Figure the Credit
Permanently and totally disabled.
A person is perma-
nently and totally disabled if, at any time in 2010, the person
1.
Do you want the IRS to figure the credit for you?
could not engage in any substantial gainful activity because of
a physical or mental condition and a doctor has determined
Yes. See Credit
No. Go to the worksheet
that this condition has lasted or can be expected to last con-
figured by the IRS on
on page 15.
tinuously for at least a year or can be expected to lead to
this page.
death.
Social security number (SSN).
For the EIC, a valid SSN is a
number issued by the Social Security Administration unless
Definitions and Special Rules
“Not Valid for Employment” is printed on the social security
(listed in alphabetical order)
card and the number was issued solely to apply for or receive
a federally funded benefit.
Claim for refund.
A claim for refund is a return filed only to
To find out how to get an SSN, see page 9. If you will not have
get a refund of withheld income tax or estimated tax paid. A
an SSN by the date your return is due, see What if You Cannot
return is not a claim for refund if the making work pay credit,
File on Time? on page 21.
earned income credit, or any other similar refundable credit is
claimed on it.
Student.
A student is a child who during any part of 5 calen-
Combat pay, nontaxable.
If you were a member of the U.S.
dar months of 2010 was enrolled as a full-time student at a
Armed Forces who served in a combat zone, certain pay is
school, or took a full-time, on-farm training course given by a
excluded from your income. See Combat Zone Exclusion in Pub.
school or a state, county, or local government agency. A school
3. You can elect to include this pay in your earned income
includes a technical, trade, or mechanical school. It does not
when figuring the EIC. The amount of your nontaxable combat
include an on-the-job training course, correspondence school,
pay should be shown in box 12 of Form(s) W-2 with code Q. If
or a school offering courses only through the Internet.
you are filing a joint return and both you and your spouse
Instructions for Form 1040EZ
- 14 -
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