Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 56
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107 2017 Form 1040—Lines 66a and 66b
7. Subtract line 6 from line 1
. . . . . . . . . . .
7.
4. Are you filing a joint return for 2017?
8. Enter all of your nontaxable combat pay if you
Yes. Skip questions 5
No. Continue
elect to include it in earned income. Also enter
and 6; go to Step 5.
this amount on Form 1040, line 66b. See Combat
pay, nontaxable, later
8.
. . . . . . . . . . . . . .
5. Could you be a qualifying child of another person for 2017?
!
(Check “No” if the other person isn't required to file, and
Electing to include nontaxable combat
CAUTION
isn't filing, a 2017 tax return or is filing a 2017 return only
pay may increase or decrease your EIC. Figure
to claim a refund of withheld income tax or estimated tax
the credit with and without your nontaxable
paid (see Pub. 596 for examples).)
combat pay before making the election.
Yes.
No. Continue
9. Add lines 7 and 8. This is your
STOP
9.
earned income*
. . . . . . . . . . . . . . . . .
You can't take the
credit. Enter “No” on
* You may be able to elect to use your 2016 earned income to figure your EIC if (a)
the dotted line next to
your 2016 earned income was more than your 2017 earned income, and (b) your main
line 66a.
home was in the one of the Presidentially declared disaster areas eligible for this
relief on the specified date. For details, see Pub. 976. If you make this election, skip
question 2 and go to question 3.
6. Can you be claimed as a dependent on someone else's 2017
tax return?
!
Yes.
No. Go to Step 5.
Electing to use your 2016 earned income may increase or decrease your
CAUTION
STOP
EIC. Figure the credit using your 2017 earned income. Then figure the credit using
You can't take the
your 2016 earned income. Compare the amounts before making the election.
credit.
!
Earned Income
If you are using your 2016 earned income to figure your 2017 EIC and you
Step 5
CAUTION
elected to include nontaxable combat pay, be sure to use 2016 nontaxable combat
pay and enter that amount on line 66b.
1. Are you filing Schedule SE because you were a member of
the clergy or you had church employee income of $108.28
or more?
Yes. See Clergy or
No. Complete the
2. Were you self-employed at any time in 2017, or are you
Church employees,
following worksheet.
filing Schedule SE because you were a member of the
whichever applies.
clergy or you had church employee income, or are you
filing Schedule C or C-EZ as a statutory employee?
Yes. Skip question 3
No. Continue
1. Enter the amount from Form 1040, line 7
. . .
1.
and Step 6; go to
2. Enter any amount included on Form 1040, line 7,
Worksheet B.
that is a taxable scholarship or fellowship grant
not reported on a Form W-2
2.
. . . . . . . . . .
3. Enter any amount included on Form 1040, line 7,
3. If you have:
3 or more qualifying children, is your earned income less
that you received for work performed while an
than $48,340 ($53,930 if married filing jointly)?
inmate in a penal institution. (Enter “PRI” and
2 qualifying children, is your earned income less than
the same amount on the dotted line next to Form
$45,007 ($50,597 if married filing jointly)?
1040, line 7)
3.
. . . . . . . . . . . . . . . . . . .
1 qualifying child, is your earned income less than
4. Enter any amount included on Form 1040, line 7,
$39,617 ($45,207 if married filing jointly)?
that you received as a pension or annuity from a
No qualifying children, is your earned income less than
nonqualified deferred compensation plan or a
$15,010 ($20,600 if married filing jointly)?
nongovernmental section 457 plan. (Enter “DFC”
Yes. Go to Step 6.
No.
and the same amount on the dotted line next to
STOP
Form 1040, line 7.) This amount may be shown
You can't take the credit.
in box 11 of Form W-2. If you received such an
amount but box 11 is blank, contact your
How To Figure the Credit
Step 6
employer for the amount received
4.
. . . . . . .
5. Enter any amount included on Form 1040, line 7,
that is a Medicaid waiver payment you exclude
1. Do you want the IRS to figure the credit for you?
from income. (See the instructions for
Yes. See Credit
No. Go to Worksheet A.
line 21)
5.
. . . . . . . . . . . . . . . . . . . . . .
figured by the IRS, later.
6. Add lines 2, 3, 4, and 5
. . . . . . . . . . . . .
6.
Definitions and Special Rules
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with
you for legal adoption.
-56-
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