Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 55

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2017 Form 1040—Lines 66a and 66b
1. Do you have at least one child who meets the conditions to
4. Do any of the following apply for 2017?
be your qualifying child?
You are filing Schedule E.
Yes. The child must
No. Skip questions 2 and
You are reporting income from the rental of personal
have a valid social
3; go to Step 4.
property not used in a trade or business.
security number (SSN)
You are filing Form 8814 (relating to election to report
as defined later, unless
child's interest and dividends on your return).
the child was born and
You have income or loss from a passive activity.
died in 2017. If at least
Yes. Use Worksheet 1
No. Go to Step 3.
one qualifying child has
in Pub. 596 to see if you
a valid SSN (or was
can take the credit.
born or died in 2017),
go to question 2.
Qualifying Child
Otherwise, you can't
Step 3
take the credit.
A qualifying child for the EIC is a child who is your...
2. Are you filing a joint return for 2017?
Yes. Skip question 3
No. Continue
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
brother, half sister, or a descendant of any of them (for example, your grandchild,
and Step 4; go to Step 5.
niece, or nephew)
AND
3. Could you be a qualifying child of another person for 2017?
(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
to claim a refund of withheld income tax or estimated tax
was ...
paid (see Pub. 596 for examples).)
Under age 19 at the end of 2017 and younger than you
No. Skip Step 4; go to
Yes.
(or your spouse, if filing jointly)
STOP
Step 5.
or
You can't take the
credit. Enter “No” on
Under age 24 at the end of 2017, a student (defined later), and younger than you
the dotted line next to
(or your spouse, if filing jointly)
line 66a.
or
Any age and permanently and totally disabled (defined later)
Filers Without a Qualifying
Step 4
AND
Child
1. Is the amount on Form 1040, line 38, less than $15,010
Who isn't filing a joint return for 2017
($20,600 if married filing jointly)?
or is filing a joint return for 2017 only to claim a refund of withheld income tax or
estimated tax paid (see Pub. 596 for examples)
Yes. Continue
No.
STOP
AND
You can't take the credit.
2. Were you, or your spouse if filing a joint return, at least age
Who lived with you in the United States for more than half of 2017.
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
December 31, 1952, and before January 2, 1993.) If your
!
spouse died in 2017 or if you are preparing a return for
You can't take the credit for a child who didn't live with you for more
CAUTION
someone who died in 2017, see Pub. 596 before you answer.
than half the year, even if you paid most of the child's living expenses. The IRS
Yes. Continue
No.
may ask you for documents to show you lived with each qualifying child.
STOP
Documents you might want to keep for this purpose include school and child care
records and other records that show your child's address.
You can't take the credit.
TIP
3. Was your main home, and your spouse's if filing a joint
If the child didn't live with you for more than half of 2017 because of a
return, in the United States for more than half of 2017?
temporary absence, birth, death, or kidnapping, see Exception to time lived with
Members of the military stationed outside the United States,
you, later.
see Members of the military, later, before you answer.
Yes. Continue
No.
STOP
!
You can't take the credit.
If the child meets the conditions to be a qualifying child of any other
CAUTION
Enter “No” on the dotted
person (other than your spouse if filing a joint return) for 2017, see Qualifying
line next to line 66a.
child of more than one person, later. If the child was married, see Married child,
later.
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Need more information or forms? Visit IRS.gov.

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