Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 45
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922017 Form 1040A—Lines 42a and 42b
1. Do you have at least one child who meets the conditions to
Qualifying Child
Step 3
be your qualifying child?
Yes. The child must
No. Skip questions 2 and
have a valid social
3; go to Step 4.
A qualifying child for the EIC is a child who is your...
security number (SSN)
as defined later, unless
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
the child was born and
brother, half sister, or a descendant of any of them (for example, your grandchild,
died in 2017. If at least
niece, or nephew),
one qualifying child has
a valid SSN (or was
AND
born or died in 2017),
go to question 2.
Otherwise, you can't
take the credit.
was ...
Under age 19 at the end of 2017 and younger than you (or your spouse, if filing
2. Are you filing a joint return for 2017?
jointly)
Yes. Skip question 3
No. Continue
or
and Step 4; go to Step 5.
Under age 24 at the end of 2017, a student (defined later), and younger than you
(or your spouse, if filing jointly)
or
3. Could you be a qualifying child of another person for 2017?
Any age and permanently and totally disabled (defined later)
(Check “No” if the other person isn't required to file, and
isn't filing, a 2017 tax return or is filing a 2017 return only
AND
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Skip Step 4; go to
Yes.
STOP
Step 5.
Who isn't filing a joint return for 2017 or is filing a joint return for 2017 only to
You can't take the
claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for
credit. Enter “No” to the
examples)
left of the entry space
for line 42a.
AND
Filers Without a Qualifying
Step 4
Child
Who lived with you in the United States for more than half of 2017.
!
1. Is the amount on Form 1040A, line 22, less than $15,010
($20,600 if married filing jointly)?
CAUTION
You can't take the credit for a child who didn't live with you for more
Yes. Continue
No.
than half the year, even if you paid most of the child's living expenses. The IRS
STOP
may ask you for documents to show you lived with each qualifying child.
You can't take the credit.
Documents you might want to keep for this purpose include school and child care
records and other records that show your child's address.
2. Were you, or your spouse if filing a joint return, at least age
TIP
25 but under age 65 at the end of 2017? (Check “Yes” if
you or your spouse if filing a joint return, were born after
If the child didn't live with you for more than half of 2017 because of a
December 31, 1952, and before January 2, 1993.) If your
temporary absence, birth, death, or kidnapping, see
Exception to time lived with
spouse died in 2017 (or if you are preparing a return for
you,
someone who died in 2017), see Pub. 596 before you
answer.
Yes. Continue
No.
!
STOP
If the child meets the conditions to be a qualifying child of any other
CAUTION
You can't take the credit.
person (other than your spouse if filing a joint return) for 2017, see
Qualifying
child of more than one
person, later. If the child was married, see
Married
child,
later.
3. Was your main home, and your spouse's if filing a joint
return, in the United States for more than half of 2017?
Members of the military stationed outside the United States,
see
Members of the
military, later, before you answer.
Yes. Continue
No.
STOP
You can't take the credit.
Enter “No” to the left of
the entry space for
line 42a.
-45-
Need more information or forms? Visit IRS.gov.
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