Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 60
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107 2017 Form 1040—Lines 66a and 66b
B
Worksheet
—2017 EIC—Lines 66a and 66b
Keep for Your Records
Use this worksheet if you answered “Yes” to Step 5, question 2.
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married ling a joint return, include your spouse’s amounts, if any, with yours to gure the amounts to
enter in Parts 1 through 3.
1a.
Enter the amount from Schedule SE, Section A, line 3, or
Part 1
1a
Section B, line 3, whichever applies.
Self-Employed,
+
1b
b.
Enter any amount from Schedule SE, Section B, line 4b, and line 5a.
Members of the
Clergy, and
=
1c
c.
Combine lines 1a and 1b.
People With
Enter the amount from Schedule SE, Section A, line 6, or
d.
–
1d
Church Employee
Section B, line 13, whichever applies.
Income Filing
=
1e
e.
Subtract line 1d from 1c.
Schedule SE
2.
Don’t include on these lines any statutory employee income, any net pro t from services performed as a
Part 2
notary public, any amount exempt from self-employment tax as the result of the ling and approval of Form
4029 or Form 4361, or any other amounts exempt from self-employment tax.
Self-Employed
a.
Enter any net farm pro t or (loss) from Schedule F, line 34, and from
NOT Required
2a
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
To File
b.
Enter any net pro t or (loss) from Schedule C, line 31; Schedule C-EZ,
Schedule SE
line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming);
+
2b
For example, your
and Schedule K-1 (Form 1065-B), box 9, code J1*.
net earnings from
self-employment
=
c.
Combine lines 2a and 2b.
2c
were less than $400.
*If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A.
Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter
your name and social security number on Schedule SE and attach it to your return.
Part 3
Statutory Employees
3.
Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that
3
Filing Schedule
you are ling as a statutory employee.
C or C-EZ
Part 4
4a
4a. Enter your earned income from Step 5.
All Filers Using
4b
Worksheet B
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
Note. If line 4b
STOP
If line 4b is zero or less,
You can’t take the credit. Enter “No” on the dotted line next to line 66a.
includes income on
5.
If you have:
which you should
have paid self-
3 or more qualifying children, is line 4b less than $48,340 ($53,930 if married ling jointly)?
employment tax but
2 qualifying children, is line 4b less than $45,007 ($50,597 if married ling jointly)?
didn’t, we may
1 qualifying child, is line 4b less than $39,617 ($45,207 if married ling jointly)?
reduce your credit by
No qualifying children, is line 4b less than $15,010 ($20,600 if married ling jointly)?
the amount of
self-employment tax
Yes. If you want the IRS to gure your credit, see Credit gured by the IRS, earlier. If you want to
not paid.
gure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
STOP
No.
You can’t take the credit. Enter “No” on the dotted line next to line 66a.
-60-
Need more information or forms? Visit IRS.gov.
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