Form W-5 - Earned Income Credit Advance Payment Certificate - 2006 Page 3
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Form W-5 (2006)
Page
What if My Situation Changes?
2. At the end of 2006, the child is under age 19, or under
age 24 and a student, or any age and permanently and totally
If your situation changes after you give Form W-5 to your
disabled. A student is a child who during any 5 months of
employer, you will probably need to file a new Form W-5. For
2006 (a) was enrolled as a full-time student at a school or (b)
example, you must file a new Form W-5 if any of the following
took a full-time, on-farm training course given by a school or a
applies for 2006.
state, county, or local government agency. A school includes
● You no longer expect to have a qualifying child. Check “No”
a technical, trade, or mechanical school. It does not include
on line 1 of your new Form W-5.
● You no longer expect to be able to claim the EIC for 2006.
an on-the-job training course, correspondence school, or
Internet school.
Check “No” on line 1 of your new Form W-5.
● You no longer want advance payments. Check “No” on line
3. The child lives with you in the United States for over half
of 2006. But you do not have to meet this condition if (a) the
1 of your new Form W-5.
● Your spouse files Form W-5 with his or her employer. Check
child was born or died during the year and your home was this
“Yes” on line 3 of your new Form W-5.
child’s home for the entire time he or she was alive in 2006, or
(b) the child is presumed by law enforcement authorities to
Note. If you get advance EIC payments and find you are not
have been kidnapped by someone who is not a family
eligible for the EIC, you must pay back these payments when
you file your 2006 federal income tax return.
member and the child lived with you for over half of the part of
the year before he or she was kidnapped.
Additional Information
Note. Temporary absences, such as for school, vacation,
How To Claim the EIC
medical care, or detention in a juvenile facility, count as time
If you are eligible, claim the EIC on your 2006 tax return. See
lived at home. Members of the military on extended active
your 2006 tax return instruction booklet.
duty outside the United States are considered to be living in
Additional Credit
the United States.
You may be able to claim a larger credit when you file your
Married child. A child who is married at the end of 2006 is a
2006 Form 1040 or Form 1040A because your employer
qualifying child only if:
cannot give you more than $1,648 throughout the year with
1. You may claim him or her as your dependent, or
your pay. You may also be able to claim a larger credit if you
2. You are the custodial parent and would be able to claim
have more than one qualifying child. But you must file your
the child as your dependent, but the noncustodial parent
2006 tax return to claim any additional credit.
claims the child as a dependent because:
a. You signed Form 8332, Release of Claim to Exemption
Privacy Act and Paperwork Reduction Act Notice. We ask
for Child of Divorced or Separated Parents, or a similar
for the information on this form to carry out the Internal
statement, agreeing not to claim the child for 2006, or
Revenue laws of the United States. Internal Revenue Code
b. You have a pre-1985 divorce decree or separation
sections 3507 and 6109 and their regulations require you to
agreement that allows the noncustodial parent to claim the
provide the information requested on Form W-5 and to give it
child and he or she gives at least $600 for the child’s support
to your employer if you want advance payment of the EIC. As
in 2006.
provided by law, we may give the information to the
Other rules may apply. See Pub. 501, Exemptions, Standard
Department of Justice and other federal agencies. In addition,
Deduction, and Filing Information, for more information on
we may give it to cities, states, and the District of Columbia so
children of divorced or separated parents.
they may carry out their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal
Qualifying child of more than one person. If the child meets
and state agencies to enforce federal nontax criminal laws, or
the conditions to be a qualifying child of more than one
to federal law enforcement and intelligence agencies to
person, only one person may treat that child as a qualifying
combat terrorism. Failure to provide the requested information
child for 2006. If you and someone else have the same
may prevent your employer from processing this form;
qualifying child, you and the other person(s) can decide which
providing false information may subject you to penalties.
of you, if otherwise eligible, will take all the following tax
You are not required to provide the information requested
benefits based on the qualifying child: the child’s dependency
on a form that is subject to the Paperwork Reduction Act
exemption, the child tax credit, head of household filing
unless the form displays a valid OMB control number. Books
status, the credit for child and dependent care expenses, and
or records relating to a form or its instructions must be
the EIC. The other person cannot take any of the five tax
retained as long as their contents may become material in the
benefits unless he or she has a different qualifying child.
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
If you and the other person cannot agree and more than
Code section 6103.
one person claims the EIC or other benefits listed above using
the same child, the tie-breaker rule applies. See Pub. 596,
The average time and expenses required to complete and
Earned Income Credit, Table 2. When More Than One Person
file this form will vary depending on individual circumstances.
Claims EIC Using Same Child (Tie-Breaker Rule) and the
For the estimated averages, see the instructions for your
Instructions for Form 1040 or 1040A.
income tax return.
If you have suggestions for making this form simpler, we
Caution. A qualifying child whom you use to claim the EIC
would be happy to hear from you. See the instructions for your
must have a valid social security number unless he or she is
income tax return.
born and dies in 2006.
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