Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 48
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
922017 Form 1040A—Lines 42a and 42b
disallowed again for any reason other than a math or clerical er-
and any other person can claim the child as a qualifying child,
ror.
the following rules apply.
You are taking the EIC without a qualifying child and the
If only one of the persons is the child's parent, the child is
only reason your EIC was reduced or disallowed in the other
treated as the qualifying child of the parent.
year was because it was determined that a child listed on Sched-
If the parents don't file a joint return together but both pa-
ule EIC wasn't your qualifying child.
rents claim the child as a qualifying child, the IRS will treat the
child as the qualifying child of the parent with whom the child
Also, don't file Form 8862 or take the credit for the:
lived for the longer period of time in 2017. If the child lived
2 years after the most recent tax year for which there was
with each parent for the same amount of time, the IRS will treat
a final determination that your EIC claim was due to reckless or
the child as the qualifying child of the parent who had the high-
intentional disregard of the EIC rules, or
er adjusted gross income (AGI) for 2017.
10 years after the most recent tax year for which there was
If no parent can claim the child as a qualifying child, the
a final determination that your EIC claim was due to fraud.
child is treated as the qualifying child of the person who had the
Foster child. A foster child is any child placed with you by an
highest AGI for 2017.
authorized placement agency or by judgment, decree, or other
If a parent can claim the child as a qualifying child but no
order of any court of competent jurisdiction. For more details on
parent does so claim the child, the child is treated as the qualify-
authorized placement agencies, see Pub. 596.
ing child of the person who had the highest AGI for 2017, but
only if that person's AGI is higher than the highest AGI of any
Married child. A child who was married at the end of 2017 is
parent of the child who can claim the child.
a qualifying child only if (a) you can claim him or her as your
dependent on Form 1040A, line 6c, or (b) you could have
If, under these rules, you can't claim a child as a quali-
claimed him or her as your dependent except for the special rule
fying child for the EIC, you may be able to claim the
TIP
under
Children of divorced or separated parents
in the instruc-
EIC under the rules for a taxpayer without a qualifying
tions for line 6c.
child. For more information, see Pub. 596.
Members of the military. If you were on extended active duty
Example. Your daughter meets the conditions to be a quali-
outside the United States, your main home is considered to be in
fying child for both you and your mother. Your daughter doesn't
the United States during that duty period. Extended active duty
meet the conditions to be the qualifying child of any other per-
is military duty ordered for an indefinite period or for a period
son, including her other parent. Under the rules just described,
of more than 90 days. Once you begin serving extended active
you can claim your daughter as a qualifying child for all of the
duty, you are considered to be on extended active duty even if
six tax benefits previously listed for which you otherwise quali-
you don't serve more than 90 days.
fy. Your mother can't claim any of those six tax benefits based
Nonresident aliens. If your filing status is married filing joint-
on your daughter. However, if your mother's AGI is higher than
ly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter
yours and you don't claim your daughter as a qualifying child,
“No” to the left of the entry space for line 42a.
your daughter is the qualifying child of your mother.
Permanently and totally disabled. A person is permanently
For more details and examples, see Pub. 596.
and totally disabled if, at any time in 2017, the person couldn't
If you won't be taking the EIC with a qualifying child, enter
engage in any substantial gainful activity because of a physical
“No” to the left of the entry space for line 42a. Otherwise, go to
or mental condition and a doctor has determined that this condi-
Step 3, question 1.
tion (a) has lasted or can be expected to last continuously for at
Social security number (SSN). For the EIC, a valid SSN is a
least a year, or (b) can be expected to lead to death.
number issued by the Social Security Administration unless
Qualifying child of more than one person. Even if a child
“Not Valid for Employment” is printed on the social security
meets the conditions to be the qualifying child of more than one
card and the number was issued solely to allow the recipient of
person, only one person can claim the child as a qualifying child
the SSN to apply for or receive a federally funded benefit. How-
for all of the following tax benefits, unless the special rule for
ever, if “Valid for Work Only With DHS Authorization” is prin-
Children of divorced or separated parents
in the instructions for
ted on your social security card, your SSN is valid for EIC pur-
line 6c applies.
poses only as long as the DHS authorization is still valid.
1. Dependency exemption (line 6c).
To find out how to get an SSN, see
Social Security Number
2. Child tax credits (lines 35 and 43).
(SSN), near the beginning of these instructions. If you won't
have an SSN by the date your return is due, see
What If You
3. Head of household filing status (line 4).
Can't File on
Time.
4. Credit for child and dependent care expenses (line 31).
If you didn't have an SSN by the due date of your 2017 re-
5. Exclusion for dependent care benefits (Form 2441, Part
turn (including extensions), you can't claim the EIC on either
III).
your original or an amended 2017 return, even if you later get
6. Earned income credit (lines 42a and 42b).
an SSN. Also, if a child didn't have an SSN by the due date of
your return (including extensions), you can't count that child as
No other person can take any of the six tax benefits just listed
a qualifying child in figuring the EIC on either your original or
based on the qualifying child (or he or she can claim the earned
an amended 2017 return, even if that child later gets an SSN.
income credit as a taxpayer without a qualifying child). If you
-48-
Need more information or forms? Visit IRS.gov.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Department Of The Treasury Internal Revenue Service - 2009
Financial
Instructions For Form 1040-ss - U.s. Self-employment Tax Return (including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - Internal Revenue Service - 2007
Financial
Related Categories
Parent category: Financial