Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 44
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922017 Form 1040A—Lines 42a and 42b
Lines 42a and 42b—Earned
Income Credit (EIC)
2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work and is valid
for EIC purposes (explained later under
Definitions and
What is the EIC?
Special
Rules)?
Yes. Continue
No.
The EIC is a credit for certain people who work. The credit may
STOP
give you a refund even if you don't owe any tax or didn't have
You can't take the credit.
any tax withheld.
Enter “No” to the left of
the entry space for
You may be able to elect to use your 2016 earned in-
line 42a.
come to figure your EIC if (a) your 2016 earned in-
TIP
come is more than your 2017 earned income, and (b)
3. Is your filing status married filing separately?
your main home was located in one of the Presidentially de-
No. Continue
Yes.
clared disaster areas eligible for this relief on the specified
STOP
date. For details, see Pub. 976.
You can't take the
credit.
If you make the election to use your 2016 earned income to
figure your EIC, enter "PYEI" and the amount of your 2016
4. Were you or your spouse a nonresident alien for any part of
earned income in the space next to line 42a.
2017?
To Take the EIC:
Yes. See Nonresident
No. Go to Step 2.
aliens, later, under
Follow the steps below.
Definitions and Special
Complete the Earned Income Credit (EIC) Worksheet in
Rules.
these instructions or let the IRS figure the credit for you.
If you have a qualifying child, complete and attach Sched-
Investment Income
Step 2
ule EIC.
For help in determining if you are eligible for the EIC, go to
1. Add the amounts from
IRS.gov/EITC
and click on “EITC Assistant.” This service is
Form 1040A:
available in English and Spanish.
Line 8a
If you take the EIC even though you aren't eligible and
!
Line 8b
+
it is determined that your error is due to reckless or in-
tentional disregard of the EIC rules, you won't be al-
Line 9a
+
CAUTION
lowed to take the credit for 2 years even if you are otherwise el-
Line 10
+
igible to do so. If you fraudulently take the EIC, you won't be
allowed to take the credit for 10 years. See Form 8862, who
Investment Income =
must file, later. You may also have to pay penalties.
Refunds for returns claiming the earned income credit
can't be issued before mid-February 2018. This delay
TIP
applies to the entire refund, not just the portion associ-
2. Is your investment income more than $3,450?
ated with the earned income credit.
Yes.
No. Go to Step 3.
STOP
All Filers
Step 1
You can't take the
credit.
1. If, in 2017:
3 or more children lived with you, is the amount on Form
1040A, line 22, less than $48,340 ($53,930 if married
filing jointly)?
2 children lived with you, is the amount on Form 1040A,
line 22, less than $45,007 ($50,597 if married filing
jointly)?
1 child lived with you, is the amount on Form 1040A,
line 22, less than $39,617 ($45,207 if married filing
jointly)?
No children lived with you, is the amount on Form
1040A, line 22, less than $15,010 ($20,600 if married
filing jointly)?
Yes. Continue
No.
STOP
You can't take the credit.
-44-
Need more information or forms? Visit IRS.gov.
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