Instructions For Form 8867 - Paid Preparer'S Earned Income Credit Checklist

A foster child is a child placed with the taxpayer by an

More than one child. If you checked “No” on line 9, 10, 11, or

authorized placement agency or by judgment, decree, or other

12, but there is more than one child, complete lines 8 through 14

order of any court of competent jurisdiction. An authorized

for the other child(ren) (but for no more than three qualifying

placement agency includes:

children). If the taxpayer doesn't have a qualifying child, go to

A state or local government agency,

Part III to see if the taxpayer can take the EIC for taxpayers who

A tax-exempt organization licensed by a state, and

don't have a qualifying child.

An Indian tribal government or an organization authorized by

Line 13a

an Indian tribal government to place Indian children.

Check “No” if the taxpayer is filing a joint return and the only

Line 10

other person who could check “Yes” on lines 9, 10, 11, and 12

Check “Yes” if the child wasn't married at the end of 2015.

for the child is the taxpayer's spouse.

In general, check “No” if the child was married at the end of

Line 13c

2015. However, check “Yes” if a married child isn't filing a 2015

If you checked “Yes” on line 13a, the child meets the conditions

joint return (or is filing it only to claim a refund of income tax

to be a qualifying child of both the taxpayer and at least one

withheld or estimated tax paid), and either:

other person. However, only one of those persons can treat the

You can claim the child as your dependent, or

child as a qualifying child and take, if otherwise eligible, all of the

The reason you cannot claim the child as your dependent is

following tax benefits using that child: the child’s dependency

that you let the child's other parent claim him or her as a

exemption, the child tax credit, head of household filing status,

dependent under the special rules for children of divorced or

the credit for child and dependent care expenses, the exclusion

separated parents.

for dependent care benefits, and the EIC. The other person(s)

For details and examples, see Joint Return Test in Rule 8 in

cannot take the EIC for people who don't have a qualifying child.

Pub. 596.

In addition, the other person cannot take any of the six tax

benefits just listed unless he or she has a different qualifying

Line 11

child. (There is an exception to this rule if the special rule for

divorced or separated parents applies, because the

Even if the child didn't live with the taxpayer for the required

noncustodial parent can claim an exemption and the child tax

time, check “Yes” if the child was born or died during 2015 and

credit for the child; see Rule 9 in Pub. 596.)

the taxpayer's home was the child's home for more than half the

time the child was alive in 2015. Also check “Yes” if the child

Tiebreaker rules. To determine which person can treat the

lived with the taxpayer for over half of the year in one or more

child as a qualifying child, the following tiebreaker rules apply.

homeless shelters in the United States.

If only one of the persons is the child's parent, the child is

treated as the qualifying child of the parent.

Temporary absences may count as time lived at home.

If the parents file a joint return together and can claim the child

Military personnel on extended active duty outside the United

as a qualifying child, the child is treated as the qualifying child of

States are considered to be living in the United States during

the parents.

that duty period. Extended active duty means the taxpayer is

If the parents don't file a joint return together but both parents

called or ordered to duty for an indefinite period or for a period of

claim the child as a qualifying child, the IRS will treat the child as

more than 90 days. Once the taxpayer begins serving on

the qualifying child of the parent with whom the child lived for the

extended active duty, the taxpayer is still considered to have

longer period of time during the year. If the child lived with each

been on extended active duty even if he or she doesn't serve

parent for the same amount of time, the IRS will treat the child as

more than 90 days.

the qualifying child of the parent who had the higher adjusted

gross income (AGI) for the year.

A kidnapped child may be treated as living with the taxpayer

for over half the year if the child lived with the taxpayer for over

If no parent can claim the child as a qualifying child, the child

half the part of the year before the kidnapping. For details, see

is treated as the qualifying child of the person who had the

Pub. 596.

highest AGI for the year.

If a parent can claim the child as a qualifying child but no

Line 12

parent does so claim the child, the child is treated as the

qualifying child of the person who had the highest AGI for the

Student. To qualify as a student, a child must be, during some

year, but only if that person's AGI is higher than the highest AGI

part of each of any 5 calendar months during the calendar year:

of any of the child’s parents who can claim the child.

1. A full-time student at a school that has a regular teaching

Subject to the rules just described, the taxpayer and the other

staff, course of study, and regular student body at the school, or

person(s) may be able to choose which of them treats the child

2. A student taking a full-time, on-farm training course given

as a qualifying child. If the taxpayer allows another person to

by a school described in (1), or by a state, county, or local

treat the child as a qualifying child, check “No” on line 13c. For

government.

examples and details, see Pub. 596.

In many cases, the taxpayer should be able to tell you

The 5 calendar months don't have to be consecutive.

whether his or her AGI is higher than the AGI of the child’s

A full-time student is a student who is enrolled for the number

parents or other person.

of hours or courses the school considers to be full-time

attendance.

Line 14

A school can be an elementary school, junior or senior high

See the line 3 instructions for the definition of a valid SSN. If the

school, college, university, or technical, trade, or mechanical

child doesn't have a valid SSN because he or she was born and

school. However, on-the-job training courses, correspondence

died during the year, check “Yes.”

schools, and schools offering courses only through the Internet

do not count.

Line 15

Students who work in co-op jobs in private industry as a part

The taxpayer's earned income and adjusted gross income

of a school's regular course of classroom and practical training

(AGI) each must be less than:

are considered full-time students.

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Instructions For Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2015 Page 2

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