Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 58

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2017 Form 1040—Lines 66a and 66b
4. Credit for child and dependent care expenses (line 49).
If you won't be taking the EIC with a qualifying child, enter
“No” on the dotted line next to line 66a. Otherwise, go to Step
5. Exclusion for dependent care benefits (Form 2441, Part
3, question 1.
III).
6. Earned income credit (lines 66a and 66b).
Social security number (SSN). For the EIC, a valid SSN is a
number issued by the Social Security Administration unless
No other person can take any of the six tax benefits just listed
“Not Valid for Employment” is printed on the social security
based on the qualifying child. If you and any other person can
card and the number was issued solely to allow the recipient of
claim the child as a qualifying child, the following rules apply.
the SSN to apply for or receive a federally funded benefit. How-
If only one of the persons is the child's parent, the child is
ever, if “Valid for Work Only With DHS Authorization” is prin-
treated as the qualifying child of the parent.
ted on your social security card, your SSN is valid for EIC pur-
If the parents file a joint return together and can claim the
poses only as long as the DHS authorization is still valid.
child as a qualifying child, the child is treated as the qualifying
To find out how to get an SSN, see Social Security Number
child of the parents.
(SSN) near the beginning of these instructions. If you won't
If the parents don’t file a joint return together but both pa-
have an SSN by the date your return is due, see What if You
rents claim the child as a qualifying child, the IRS will treat the
Can't File on Time?
child as the qualifying child of the parent with whom the child
lived for the longer period of time in 2017. If the child lived
If you didn't have an SSN by the due date of your 2017 re-
with each parent for the same amount of time, the IRS will treat
turn (including extensions), you can't claim the EIC on either
the child as the qualifying child of the parent who had the high-
your original or an amended 2017 return, even if you later get
er adjusted gross income (AGI) for 2017.
an SSN. Also, if a child didn't have an SSN by the due date of
If no parent can claim the child as a qualifying child, the
your return (including extensions), you can't count that child as
child is treated as the qualifying child of the person who had the
a qualifying child in figuring the EIC on either your original or
highest AGI for 2017.
an amended 2017 return, even if that child later gets an SSN.
If a parent can claim the child as a qualifying child but no
Student. A student is a child who during any part of 5 calendar
parent does so claim the child, the child is treated as the qualify-
months of 2017 was enrolled as a full-time student at a school,
ing child of the person who had the highest AGI for 2017, but
or took a full-time, on-farm training course given by a school or
only if that person's AGI is higher than the highest AGI of any
a state, county, or local government agency. A school includes a
parent of the child who can claim the child.
technical, trade, or mechanical school. It doesn't include an
If, under these rules, you can't claim a child as a quali-
on-the-job training course, correspondence school, or school of-
fying child for the EIC, you may be able to claim the
TIP
fering courses only through the Internet.
EIC under the rules for a taxpayer without a qualifying
Welfare benefits, effect of credit on. Any refund you receive
child. For more information, see Pub. 596.
as a result of taking the EIC can't be counted as income when
Example. Your daughter meets the conditions to be a quali-
determining if you or anyone else is eligible for benefits or as-
fying child for both you and your mother. Your daughter doesn't
sistance, or how much you or anyone else can receive, under
meet the conditions to be a qualifying child of any other person,
any federal program or under any state or local program fi-
including her other parent. Under the rules just described, you
nanced in whole or in part with federal funds. These programs
can claim your daughter as a qualifying child for all of the six
include Temporary Assistance for Needy Families (TANF),
tax benefits listed here for which you otherwise qualify. Your
Medicaid, Supplemental Security Income (SSI), and Supple-
mother can't claim any of the six tax benefits listed here based
mental Nutrition Assistance Program (food stamps). In addition,
on your daughter. However, if your mother's AGI is higher than
when determining eligibility, the refund can't be counted as a
yours and you don’t claim your daughter as a qualifying child,
resource for at least 12 months after you receive it. Check with
your daughter is the qualifying child of your mother.
your local benefit coordinator to find out if your refund will af-
fect your benefits.
For more details and examples, see Pub. 596.
-58-
Need more information or forms? Visit IRS.gov.

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