Instructions For Form 1040ez - 2008 Page 12
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41Form 1040EZ— Lines 7 through 8b
Payments and Tax (Lines 7– 12)
7
7
Federal income tax withheld from box 2 of your Form(s) W-2.
7
Payments
8a
Earned income credit (EIC) (see page 12).
8a
8
and tax
b
Nontaxable combat pay election.
8b
9
Recovery rebate credit (see worksheet on pages 17 and 18)
9
9
10
10
Add lines 7, 8a, and 9. These are your total payments.
11
11
Tax. Use the amount on line 6 above to find your tax in the tax table on pages
28–36 of the booklet. Then, enter the tax from the table on this line.
11
7
Step 1
All Filers
Line 7, Federal Income Tax Withheld
1.
Is the amount on Form 1040EZ, line 4, less than $12,880
Enter the total amount of federal income tax withheld. This
($15,880 if married filing jointly)?
should be shown on your 2008 Form(s) W-2 in box 2.
Yes. Go to question
No.
STOP
2.
If you received a 2008 Form 1099-INT, 1099-G, or 1099-OID
You cannot take the
showing federal income tax withheld, include the tax withheld
credit.
in the total on line 7. This tax should be shown in box 4 of
2.
Do you, and your spouse if filing a joint return, have a
these forms.
social security number that allows you to work or is valid
for EIC purposes (see page 15)?
If federal income tax was withheld from your Alaska Perma-
nent Fund dividends, include the tax withheld in the total on
Yes. Go to question
No.
STOP
line 7.
3.
You cannot take the
credit. Enter “No” in the
space to the left of line 8a.
Lines 8a and 8b, Earned Income
8
Credit (EIC)
3.
Can you, or your spouse if filing a joint return, be claimed
as a dependent on someone else’s 2008 tax return?
What Is the EIC?
Yes.
No. Go to question 4.
STOP
You cannot take the
The EIC is a credit for certain people who work. The credit may
credit.
give you a refund even if you do not owe any tax.
You may be able to elect to use your 2007 earned
4.
Were you, or your spouse if filing a joint return, at least
income to figure your EIC if (a) your 2007 earned
TIP
age 25 but under age 65 at the end of 2008?
income is more than your 2008 earned income, and (b)
Yes. Go to question
No.
your main home was in a Midwestern disaster area.
STOP
5.
Also, special rules may apply for people who had to relocate
You cannot take the
because of the storms, tornadoes, or flooding in a Midwestern
credit.
disaster area. For details, see Pub. 4492-B.
5.
Was your home, and your spouse’s if filing a joint return,
Note. If you have a qualifying child (see page 13), you may be
in the United States for more than half of 2008? Members
able to take the credit, but you must use Schedule EIC and
of the military stationed outside the United States, see
Form 1040A or 1040 to do so. For details, see Pub. 596.
page 14 before you answer.
To Take the EIC:
Yes. Go to question
No.
STOP
•
6.
Follow the steps on this page through page 14.
You cannot take the
•
Complete the worksheet on page 14 or let the IRS figure
credit. Enter “No” in the
the credit for you.
space to the left of line 8a.
For help in determining if you are eligible for the EIC, go
to and click on “EITC Assistant.” This
TIP
service is available in English and Spanish.
If you take the EIC even though you are not eligible and
!
it is determined that your error is due to reckless or
intentional disregard of the EIC rules, you will not be
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, who
must file, on page 14. You also may have to pay penalties.
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