Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2004 Page 14
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35Form 1040EZ — Lines 8a and 8b
Lines 8a and 8b
5. Was your home, and your spouse’s if filing a joint return, in
the United States for more than half of 2004? Members of
Earned Income Credit (EIC)
the military stationed outside the United States, see page 15
before you answer.
What Is the EIC?
Yes. Continue
No.
STOP
The EIC is a credit for certain people who work. The credit may
You cannot take the credit.
give you a refund even if you do not owe any tax.
Enter “No” in the space to
the left of line 8a.
If you have a qualifying child (see the next column on
this page), you may be able to take the credit, but you
TIP
must use Schedule EIC and Form 1040A or 1040 to do
6. Look at the qualifying child conditions below. Could you, or
so. For details, see Pub. 596.
your spouse if filing a joint return, be a qualifying child of
another person in 2004?
To Take the EIC:
•
Yes.
No. Go to Step 2
Follow the steps below.
STOP
•
on page 15.
Complete the worksheet on page 16 or let the IRS figure
You cannot take the
the credit for you.
credit. Enter “No” in
the space to the left of
If you take the EIC even though you are not eligible and
line 8a.
!
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
A qualifying child is a child who is your...
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,
Son, daughter, adopted child, stepchild, or a descendant of
Who must file, on page 15. You may also have to pay penalties.
any of them (for example, your grandchild)
or
Step 1
All Filers
Brother, sister, stepbrother, stepsister, or a descendant of any
of them (for example, your niece or nephew) whom you
1. Is the amount on Form 1040EZ, line 4, less than $11,490
($12,490 if married filing jointly)?
cared for as you would
your own child
Yes. Continue
No.
STOP
or
You cannot take the credit.
Foster child (any child placed with you by an authorized
2. Do you, and your spouse if filing a joint return, have a
placement agency whom you cared for
social security number that allows you to work or is valid
as you would your own child)
for EIC purposes (see page 15)?
AND
Yes. Continue
No.
STOP
You cannot take the credit.
Enter “No” in the space to
was at the end of 2004...
the left of line 8a.
Under age 19
3. Can you, or your spouse if filing a joint return, be claimed
or
as a dependent on someone else’s 2004 tax return?
Under age 24 and a student
Yes.
No. Continue
STOP
or
You cannot take the
credit.
Any age and permanently and totally disabled
AND
4. Were you, or your spouse if filing a joint return, at least age
25 but under age 65 at the end of 2004?
Yes. Go to question
No.
STOP
who...
5.
You cannot take the credit.
Either lived with you in the United States for more than half
of 2004 or was born or died in 2004 and your home was the
child’s home for the entire time he or she was alive in 2004.
Special rules apply if the child was married or also
!
meets the conditions to be a qualifying child of another
person (other than your spouse if filing a joint return).
CAUTION
For details, use TeleTax topic 601 (see page 6) or see
Pub. 596.
Need more information or forms? See page 5.
- 14 -
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