Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 47
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922017 Form 1040A—Lines 42a and 42b
No qualifying children, is your earned income less than
Earned Income
Step 5
$15,010 ($20,600 if married filing jointly)?
Yes. Go to Step 6.
No.
STOP
1. Complete the following worksheet.
You can't take the credit.
Earned Income Worksheet
How To Figure the Credit
Step 6
1. Enter the amount from Form 1040A, line 7
. .
1.
2. Enter any amount included on Form 1040A,
line 7, that is a taxable scholarship or fellowship
1. Do you want the IRS to figure the credit for you?
grant not reported on a Form W-2
2.
. . . . . . .
Yes. See Credit figured
No. Go to the Earned
3. Enter any amount included on Form 1040A,
by the IRS, later.
Income Credit
line 7, that you received for work performed
Worksheet.
while an inmate in a penal institution. (Enter
“PRI” and the same amount on the dotted line
Definitions and Special Rules
next to Form 1040A, line 7
3.
. . . . . . . . . . .
4. Enter any amount included on Form 1040A,
Adopted child. An adopted child is always treated as your own
line 7, that you received as a pension or annuity
child. An adopted child includes a child lawfully placed with
from a nonqualified deferred compensation plan
you for legal adoption.
or a nongovernmental section 457 plan. (Enter
“DFC” and the same amount on the dotted line
Combat pay, nontaxable. If you were a member of the U.S.
next to Form 1040A, line 7). This amount may
Armed Forces who served in a combat zone, certain pay is ex-
be shown in box 11 of Form W-2. If you
received such an amount but box 11 is blank,
cluded from your income. See Combat Zone Exclusion in Pub.
contact your employer for the amount
3. You can elect to include this pay in your earned income when
received
4.
. . . . . . . . . . . . . . . . . . . . . .
figuring the EIC. The amount of your nontaxable combat pay
5. Add lines 2, 3, and 4
. . . . . . . . . . . . . . .
5.
should be shown in box 12 of Form(s) W-2 with code Q. If you
6. Subtract line 5 from line 1
are filing a joint return and both you and your spouse received
. . . . . . . . . . .
6.
nontaxable combat pay, you can each make your own election.
7. Enter all your nontaxable combat pay if you elect
In other words, if one of you makes the election, the other one
to include it in earned income. Also enter this
amount on Form 1040A, line 42b. See Combat
can also make it but doesn't have to.
pay, nontaxable, later
7.
. . . . . . . . . . . . . .
If you are using your 2016 earned income to figure
!
your 2017 EIC and you elected to include nontaxable
!
combat pay, be sure to use 2016 nontaxable combat
Electing to include nontaxable combat
CAUTION
CAUTION
pay may increase or decrease your EIC. Figure
pay and enter that amount on line 42b.
the credit with and without your nontaxable
combat pay before making the election.
Credit figured by the IRS. To have the IRS figure your EIC:
8. Add lines 6 and 7. This is your
8.
1. Enter “EIC” to the left of the entry space for Form
earned income*
. . . . . . . . . . . . . . . . .
1040A, line 42a.
* You may be able to elect to use your 2016 earned income to figure your
2. Be sure you enter the nontaxable combat pay you elect to
EIC if (a) your 2016 earned income was more than your 2017 earned
include in earned income on Form 1040A, line 42b. See Com-
income, and (b) your main home was in one of the Presidentially declared
bat Pay, nontaxable, earlier.
disaster areas eligible for this relief on the specified date. For details, see
Pub. 976.
3. If you have a qualifying child, complete and attach
Schedule EIC. If your EIC for a year after 1996 was reduced or
!
disallowed, see Form 8862, who must file, later.
Electing to use your 2016 earned income may increase or decrease
CAUTION
your EIC. Figure the credit using your 2017 earned income. Then figure the
credit using your 2016 earned income. Compare the amounts before making
Exception to time lived with you. Temporary absences by you
the election.
or the child for special circumstances, such as school, vacation,
business, medical care, military service, or detention in a juve-
!
nile facility, count as time the child lived with you. Also see
If you are using your 2016 earned income to figure your 2017 EIC
CAUTION
Kidnapped child
in the instructions for line 6c and Members of
and you elected to include nontaxable combat pay, be sure to use 2016
the military, later. A child is considered to have lived with you
nontaxable combat pay and enter that amount on line 42b.
for more than half of 2017 if the child was born or died in 2017
and your home was this child's home for more than half the time
he or she was alive in 2017.
2. If you have:
Form 8862, who must file. You must file Form 8862 if your
3 or more qualifying children, is your earned income less
EIC for a year after 1996 was reduced or disallowed for any
than $48,340 ($53,930 if married filing jointly)?
reason other than a math or clerical error. But don't file Form
2 qualifying children, is your earned income less than
$45,007 ($50,597 if married filing jointly)?
8862 if either of the following applies.
1 qualifying child, is your earned income less than
You filed Form 8862 for another year, the EIC was al-
$39,617 ($45,207 if married filing jointly)?
lowed for that year, and your EIC hasn't been reduced or
-47-
Need more information or forms? Visit IRS.gov.
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