Instructions For Schedule Eic (Form 1040a Or 1040) - Earned Income Credit - 1998

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Schedule EIC (Form 1040A or 1040) 1998
Page
Instructions
A person is permanently and totally disabled if
both of the following apply.
Purpose of Schedule
1. He or she cannot engage in any substantial
gainful activity because of a physical or mental
If you can take the earned income credit and have a
condition.
qualifying child, use Schedule EIC to give information
2. A doctor determines the condition has lasted or
about that child. To figure the amount of your credit,
can be expected to last continuously for at least a year
use the worksheet in the instructions for Form 1040A,
or can lead to death.
lines 37a and 37b, or Form 1040, lines 59a and 59b.
If you want the IRS to figure the credit for you,
Line 4
enter “EIC” directly to the right of line 37a of Form
You must enter your child’s social security number
1040A or line 59a of Form 1040. Also, enter the
(SSN) on line 4 unless he or she was born and died in
amount and type of any nontaxable earned income in
1998. If you do not enter the correct SSN, at the time
the spaces provided on Form 1040A, line 37b, or Form
we process your return, we may reduce or disallow
1040, line 59b, and attach Schedule EIC to your return.
your credit. If your child was born and died in 1998
Line 1
and did not have an SSN, enter “Died” on line 4 and
attach a copy of the child’s birth certificate.
Enter each qualifying child’s name.
If your child does not have an SSN, apply for one by
Line 3a
filing Form SS-5 with your local Social Security
Administration office. It usually takes about 2 weeks to
If your child was born before 1980 but was under age
get a number. If your child will not have an SSN by
24 at the end of 1998 and a student, check “Yes.”
April 15, 1999, you can get an automatic 4-month
extension by filing Form 4868 with the IRS by that
Your child was a student if, during any 5 months of
date.
1998, he or she—
Line 6
Was enrolled as a full-time student at a school, or
Took a full-time, on-farm training course. The course
Enter the number of months your child lived with you
had to be given by a school or a state, county, or local
in your home in the United States during 1998. (If you
government agency.
were in the military on extended active duty outside
A school includes technical, trade, and mechanical
the United States, your home is considered to be in
schools. It does not include on-the-job training
the United States during that duty period.) Do not
courses, correspondence schools, or night schools.
enter more than 12. Count temporary absences, such
as for school, vacation, or medical care, as time lived
Line 3b
in your home. If the child lived with you for more than
If your child was born before 1980 and was
half of 1998 but less than 7 months, enter “7” on
permanently and totally disabled during any part of
line 6.
1998, check “Yes.”
Exception. If your child, including a foster child, was
born or died in 1998 and your home was the child’s
home for the entire time he or she was alive during
1998, enter “12” on line 6.
Qualifying Child
A qualifying
is your:
was (at the end of 1998):
who:
child is a
child who:
son
under age 19
lived with you
A
A
daughter
or
in the U.S.
adopted child
under age 24 and a full-time
for
N
N
grandchild
student
more than half of 1998**
stepchild
or
(or, if a foster child, for
D
D
or
any age and permanently
all of 1998**)
foster child*
and totally disabled
*A foster child is any child
**If the child did not live with
you cared for as your
you for the required time (for
own child.
example, was born in 1998),
see the Line 6 instructions
above.
If the child was married or is also a qualifying child of another person (other than your spouse if filing a joint return),
special rules apply. For details, see the instructions for Form 1040A, lines 37a and 37b, or Form 1040, lines 59a and
59b. Also, the child must have an SSN (as defined in those instructions) unless he or she was born and died in 1998.

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