Instructions For 1040ez - 2016 Page 17
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462016 Form 1040EZ—Lines 8a and 8b
Also, do not file Form 8862 or take the credit for the:
To find out how to get an SSN, see
Social Security Number
2 years after the most recent tax year for which there was a
(SSN), earlier, at the beginning of this Section 3. If you will not
final determination that your EIC claim was due to reckless
have an SSN by the date your return is due, see
What if You
or intentional disregard of the EIC rules, or
Cannot File on Time?
in Section 4, later.
10 years after the most recent tax year for which there was a
If you didn't have an SSN by the due date of your 2016 return
final determination that your EIC claim was due to fraud.
(including extensions), you can't claim the EIC on either your
original or an amended 2016 return, even if you later get an
Foster child. A foster child is a child who is placed with anoth-
SSN. Also, if a child didn't have an SSN by the due date of your
er person by an authorized placement agency or by judgment,
return (including extensions), you can't count that child as a
decree, or other order of any court of competent jurisdiction. For
qualifying child in figuring the EIC on either your original or an
more details on authorized placement agencies, see Pub. 596.
amended 2016 return, even if that child later gets an SSN.
Members of the military. If you were on extended active duty
Student. For purposes of this credit, a student is a child who
outside the United States, your main home is considered to be in
during any part of 5 calendar months of 2016 was enrolled as a
the United States during that duty period. Extended active duty
full-time student at a school, or took a full-time, on-farm training
is military duty ordered for an indefinite period or for a period of
course given by a school or a state, county, or local government
more than 90 days. Once you begin serving extended active du-
agency. A school includes a technical, trade, or mechanical
ty, you are considered to be on extended active duty even if you
school. It doesn't include an on-the-job training course, corre-
do not serve more than 90 days.
spondence school, or a school offering courses only through the
Permanently and totally disabled. A person is permanently
Internet.
and totally disabled if, at any time in 2016, the person could not
engage in any substantial gainful activity because of a physical
Welfare benefits, effect of credit on. Any refund you receive
or mental condition and a doctor has determined that this condi-
as a result of taking the EIC cannot be counted as income when
tion has lasted or can be expected to last continuously for at
determining if you or anyone else is eligible for benefits or assis-
least a year or can be expected to lead to death.
tance, or how much you or anyone else can receive, under any
federal program or under any state or local program financed in
Social security number (SSN). For the EIC, a valid SSN is a
whole or in part with federal funds. These programs include
number issued by the Social Security Administration unless “Not
Temporary Assistance for Needy Families (TANF), Medicaid,
Valid for Employment” is printed on the social security card and
Supplemental Security Income (SSI), and Supplemental Nutri-
the number was issued solely to allow the recipient of the SSN to
tion Assistance Program (food stamps). In addition, when deter-
apply for or receive a federally funded benefit. However, if “Valid
mining eligibility, the refund cannot be counted as a resource for
for Work Only with DHS Authorization” is printed on your social
at least 12 months after you receive it. Check with your local
security card, your SSN is valid for EIC purposes only as long as
benefits coordinator to find out if your refund will affect your ben-
the DHS authorization is still valid.
efits.
-17-
Instructions for Form 1040EZ
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