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

Part II – Taxpayers With a Child

Line 13a

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

Line 8

person who could check “Yes” on lines 9, 10, 11, and 12 for the child is

Enter only the child’s first name unless more than one child has the same

the taxpayer's spouse/RDP.

first name. In that case, enter other identifying information to distinguish

Line 13c

between the two children.

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

Line 9

a qualifying child of both the taxpayer and at least one other person.

An adopted child is treated as the taxpayer's child by blood. An adopted

However, only one of those persons can treat the child as a qualifying

child is a legally adopted child of the taxpayer, or an individual who is

child and take, if otherwise eligible, all of the following tax benefits using

lawfully placed with the taxpayer for legal adoption by the taxpayer.

that child: the child’s dependency exemption, head of household filing

A descendant usually refers to a grandchild or great-grandchild of the

status, the credit for child and dependent care expenses, the exclusion

taxpayer, or to a child, grandchild, or great-grandchild of the taxpayer’s

for dependent care benefits, and the EITC. The other person(s) cannot

brother, sister, stepbrother, stepsister, half brother, or half sister.

take the EITC for people who don't have a qualifying child. In addition, the

other person cannot take any of the five tax benefits just listed unless he

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

or she has a different qualifying child.

placement agency or by judgment, decree, or other order of any court of

competent jurisdiction. An authorized placement agency includes:

Tiebreaker rules. To determine which person can treat the child as a

qualifying child, the following tiebreaker rules apply.

y A state or local government agency,

y A tax-exempt organization licensed by a state, and

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

y An Indian tribal government or an organization authorized by an

the qualifying child of the parent.

Indian tribal government to place Indian children.

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

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

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parents.

Check “Yes” if the child was not married at the end of 2015.

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

In general, check “No” if the child was married at the end of 2015.

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

However, check “Yes” if a married child is not filing a 2015 joint return

child of the parent with whom the child lived for the longer period of

(or is filing it only to claim a refund of income tax withheld or estimated

time during the year. If the child lived with each parent for the same

tax paid), and either:

amount of time, the child is treated as the qualifying child of the

parent who had the higher adjusted gross income (AGI) for the year.

y Taxpayer can claim the child as a dependent, or

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

y The reason taxpayer cannot claim the child as a dependent is that

treated as the qualifying child of the person who had the highest AGI

taxpayer let the child's other parent claim him or her as a dependent

for the year.

under the special rules for children of divorced or separated parents.

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

For details and examples, get federal Publication 596.

so claim the child, the child is treated as the qualifying child of the

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person who had the highest AGI for the year, but only if that person's

AGI is higher than the highest AGI of any of the child’s parents who

To qualify, the child must have the same principal place of residence in

can claim the child.

California as the taxpayer for more than half of 2015, defined as 183 days

or more. Check “Yes” if the child was born or died during 2015 and the

Subject to the rules just described, the taxpayer and the other person(s)

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

may be able to choose which of them treats the child as a qualifying

child was alive in 2015.

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

qualifying child, check “No” on line 13c. For examples and details, get

Temporary absences may count as time lived at home. For more

federal Publication 596.

information get federal Publication 596.

Line 14

Line 12

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

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

does not have a valid SSN because he or she was born and died during

each of any 5 calendar months during the calendar year:

the year, check "Yes".

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

Line 15

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

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

The taxpayer's California earned income and federal adjusted gross

described in (1), or the state, county, or local government.

income (AGI) each must be less than:

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

y $13,870 if the taxpayer has two or more qualifying children,

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

y $9,880 if the taxpayer has one qualifying child, or

or courses the school considers to be full-time attendance.

y $6,580 if the taxpayer does not have a qualifying child.

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

Part III–Taxpayers Without a Qualifying Child

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

on-the-job training courses, correspondence schools, and schools

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offering courses only through the Internet do not count.

Check "Yes" if the taxpayer's main home, and the main home of the

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

taxpayer's spouse/RDP, if filing jointly, was in California for 183 days or

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

more.

considered full-time students.

Line 17

More than one child. If you checked “No” on line 9, 10, 11, or 12, but

Check “Yes” if the taxpayer (or the taxpayer's spouse/RDP if filing a joint

there is more than one child, complete lines 8 through 14 for the other

return) was born after December 31, 1950, and before January 2, 1991.

child(ren) (but for no more than three qualifying children). If the taxpayer

does not have a qualifying child, go to Part III to see if the taxpayer can

However, if either the taxpayer or the taxpayer's spouse/RDP died in

take the EITC for taxpayers who does not have a qualifying child.

2015, get federal Publication 596 before you answer.

Page 2 FTB 3596 Instructions (NEW 2015)

Form 3596 - Paid Preparer'S California Earned Income Tax Credit Checklist - 2015 Page 7

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