Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2017 Page 14
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452017 Form 1040EZ—Lines 7 and 8
To Take the EIC:
Payments, Credits, and Tax (Lines 7–12)
Follow Steps 1 through 3 next.
Complete the
Earned Income Credit (EIC)
Worksheet,
later, or let the IRS figure the credit for you.
7
Line 7, Federal Income Tax Withheld
For help in determining if you are eligible for the EIC,
go to
IRS.gov/EITC
and use the “EITC Assistant.” This
TIP
Enter the total amount of federal income tax withheld. This
service is available in English and Spanish.
should be shown on your 2017 Form(s) W-2 in box 2.
If you received 2017 Form(s) 1099-INT, 1099-G, or 1099-OID
All Filers
showing federal income tax withheld, include the tax withheld in
Step 1
the total on line 7. This amount should be shown in box 4 of
these forms.
1. Is the amount on Form 1040EZ, line 4, less than $15,010
($20,600 if married filing jointly)?
Lines 8a and 8b, Earned Income Credit
Yes. Go to question 2.
No.
8
STOP
(EIC)
You cannot take the
credit.
What Is the EIC?
The EIC is a credit for certain people who work. The credit may
2. Do you, and your spouse if filing a joint return, have a
social security number that allows you to work and is valid
give you a refund even if you don’t owe any tax or didn’t have
for EIC purposes (explained later in
Social security number
any tax withheld.
(SSN)
under Definitions and Special Rules)?
Qualifying child. If you have a qualifying child, you may be
Yes. Go to question 3.
No.
able to claim a larger credit, but you must use Schedule EIC and
STOP
Form 1040A or 1040 to do so. For more information about quali-
You cannot take the
credit. Enter “No” in the
fying children, see (7) in Step 1, later, and Pub. 596.
space to the left of
Election to use prior year earned income. You may be able
line 8a.
to use your 2016 earned income to figure the EIC. You can make
this election if both of the following apply.
3. Did you have $3,450 or less of taxable and tax-exempt
interest?
1. Your 2016 earned income was greater than your 2017
Yes. Go to question 4.
earned income.
No.
STOP
2. Your main home or the main home of your spouse if filing
You cannot take the
jointly was located in one of the Presidentially declared dis-
credit.
aster areas eligible for this relief on the specified date. For
details, including the specified dates and descriptions of the
4. Were you, or your spouse if filing a joint return, at least age
affected areas, see Pub. 976.
25 but under age 65 at the end of 2017? (Check “Yes” if
you, or your spouse if filing a joint return, were born after
To make this election, enter "PYEI" and the amount of your
December 31, 1952, and before January 2, 1993). If your
2016 earned income in the space next to line 8a. Also, be sure to
spouse died in 2017 (or if you are preparing a return for
someone who died in 2017), see Pub. 596 before you
enter your 2016 nontaxable combat pay on line 8b if you elected
answer.
to include it in earned income.
Yes. Go to question 5.
No.
Delayed refund for returns claiming EIC. The IRS can't issue
STOP
refunds before mid-February 2018 for returns that properly
You cannot take the
claimed the EIC. This applies to the entire refund, not just the
credit.
portion associated with the EIC. The IRS expects that the earli-
est an EIC related refund will be available in a taxpayer's bank
5. Was your main home, and your spouse's if filing a joint
account or on a debit card is February 27, 2018, if the taxpayer
return, in the United States for more than half of 2017?
chose direct deposit and there are no other issues with the tax
Members of the military stationed outside the United
States, see
Members of the military
under Definitions and
return.
Special Rules, later, before you answer.
Improper claims. If you take the EIC even though you aren't el-
Yes. Go to question 6.
No.
igible and it is determined that your error is due to reckless or in-
STOP
tentional disregard of the EIC rules, you won't be allowed to take
You cannot take the
the credit for 2 years even if you are otherwise eligible to do so. If
credit. Enter “No” in the
space to the left of
you fraudulently take the EIC, you won't be allowed to take the
line 8a.
credit for 10 years. See
Form 8862, who must file
under Defini-
tions and Special Rules, later. You also may have to pay penal-
ties.
-14-
Instructions for Form 1040EZ
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