Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2011 Page 16
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43•
10 years after the most recent tax year for which there
Definitions and Special Rules
was a final determination that your EIC claim was due to
fraud.
(listed in alphabetical order)
Members of the military.
If you were on extended active
Claim for refund.
A claim for refund is a return filed only to
duty outside the United States, your main home is considered
get a refund of withheld income tax or estimated tax paid. A
to be in the United States during that duty period. Extended
return is not a claim for refund if the earned income credit or
active duty is military duty ordered for an indefinite period or
any other similar refundable credit is claimed on it.
for a period of more than 90 days. Once you begin serving
Combat pay, nontaxable.
If you were a member of the U.S.
extended active duty, you are considered to be on extended
Armed Forces who served in a combat zone, certain pay is
active duty even if you do not serve more than 90 days.
excluded from your income. See Combat Zone Exclusion in Pub.
Permanently and totally disabled.
A person is perma-
3. You can elect to include this pay in your earned income
nently and totally disabled if, at any time in 2011, the person
when figuring the EIC. The amount of your nontaxable combat
could not engage in any substantial gainful activity because of
pay should be shown in box 12 of Form(s) W-2 with code Q. If
a physical or mental condition and a doctor has determined
you are filing a joint return and both you and your spouse
that this condition has lasted or can be expected to last con-
received nontaxable combat pay, you each can make your own
tinuously for at least a year or can be expected to lead to
election.
death.
Credit figured by the IRS.
To have the IRS figure your EIC:
Social security number (SSN).
For the EIC, a valid SSN is a
1. Enter “EIC” in the space to the left of line 8a on Form
number issued by the Social Security Administration unless
1040EZ.
“Not Valid for Employment” is printed on the social security
2. Be sure you enter the nontaxable combat pay you elect to
card and the number was issued solely to apply for or receive
include in earned income on Form 1040EZ, line 8b. See
a federally funded benefit.
Combat pay, nontaxable, earlier.
To find out how to get an SSN, see Social Security Number
3. If your EIC for a year after 1996 was reduced or disallowed,
(SSN), earlier. If you will not have an SSN by the date your
see Form 8862, who must file, below.
return is due, see What if You Cannot File on Time? in Section 4,
later.
Exception to time lived with you.
Temporary absences by
Student.
A student is a child who during any part of 5 calen-
you or the child for special circumstances, such as school,
dar months of 2011 was enrolled as a full-time student at a
vacation, business, medical care, military service, or detention
school, or took a full-time, on-farm training course given by a
in a juvenile facility, count as time lived with you. A child is
school or a state, county, or local government agency. A school
considered to have lived with you for all of 2011 if the child
includes a technical, trade, or mechanical school. It does not
was born or died in 2011 and your home was this child’s home
include an on-the-job training course, correspondence school,
for the entire time he or she was alive in 2011. Special rules
or a school offering courses only through the Internet.
apply to members of the military (see Members of the military
below) or if the child was kidnapped (see Pub. 596).
Welfare benefits, effect of credit on.
Any refund you re-
ceive as a result of taking the EIC cannot be counted as
Form 8862, who must file.
You must file Form 8862 if your
income when determining if you or anyone else is eligible for
EIC for a year after 1996 was reduced or disallowed for any
benefits or assistance, or how much you or anyone else can
reason other than a math or clerical error. But do not file Form
receive, under any federal program or under any state or local
8862 if either of the following applies.
program financed in whole or in part with federal funds. These
1. You filed Form 8862 for another year, the EIC was allowed
programs include Temporary Assistance for Needy Families
for that year, and your EIC has not been reduced or disal-
(TANF), Medicaid, Supplemental Security Income (SSI), and
lowed again for any reason other than a math or clerical
Supplemental Nutrition Assistance Program (food stamps). In
error.
addition, when determining eligibility, the refund cannot be
counted as a resource for at least 12 months after you receive
2. The only reason your EIC was reduced or disallowed in the
it. Check with your local benefit coordinator to find out if your
earlier year was because it was determined that a child
refund will affect your benefits.
listed on Schedule EIC was not your qualifying child.
Also, do not file Form 8862 or take the credit for:
•
2 years after the most recent tax year for which there was
a final determination that your EIC claim was due to
reckless or intentional disregard of the EIC rules, or
Instructions for Form 1040EZ
- 16 -
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