Form 3596 - Paid Preparer'S California Earned Income Tax Credit Checklist

Form 3596 - Paid Preparer'S California Earned Income Tax Credit Checklist - 2015 Page 3

Child 1

Child 2

Child 3

 I f you checked “Yes” on

line 13c, go to line 14. If you

checked “No,” the taxpayer

cannot take the EITC based on

this child and cannot take the

EITC for taxpayers who do not

have a qualifying child. If there

is more than one child, see the

Note at the bottom of this page.

If you checked “Don’t know,”

explain to the taxpayer that,

under the tiebreaker rules, the

taxpayer’s EITC and other tax

benefits may be disallowed.

Then, if the taxpayer wants to

take the EITC based on this child,

complete lines 14 and 15. If not,

and there are no other qualifying

children, the taxpayer cannot

take the EITC, including the EITC

for taxpayers without a qualifying

child; do not complete Part III.

If there is more than one child,

see the Note at the bottom of

this page.

14 Does the qualifying child have an SSN

that allows him or her to work and

is valid for EITC purposes? See the

instructions before answering . . . . .

Yes

 I f you checked “No” on line 14,

the taxpayer cannot take the

EITC based on this child and

cannot take the EITC available to

taxpayers without a qualifying

child. If there is more than one

child, see the Note at the bottom

of this page. If you checked

“Yes” on line 14, continue.

15 Are the taxpayer’s earned income and adjusted gross income each less than the limit that applies to the

taxpayer for 2015? See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

 If you checked “No” on line 15, stop; the taxpayer cannot take the EITC. If you checked “Yes” on line 15,

the taxpayer can take the EITC. Complete form FTB 3514 and attach it to the taxpayer’s return. If there are two or

three qualifying children with valid SSNs, list them on form FTB 3514 in the same order as they are listed here.

Go to line 20.

Note: If there is more than one child, complete lines 8 through 14 for the other child(ren) (but for no more than three qualifying children).

FTB 3596 (NEW 2015) Side 3

8473153

For Privacy Notice, get FTB 1131 ENG/SP.

Form 3596 - Paid Preparer'S California Earned Income Tax Credit Checklist - 2015 Page 3

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