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2017 Form 1040EZ—Lines 8a and 8b

If you are using your 2016 earned income to figure your

2017 EIC and you elected to include nontaxable com-

2. Is your earned income less than $15,010 ($20,600 if

bat pay, be sure to use 2016 nontaxable combat pay

married filing jointly)?

CAUTION

and enter that amount on line 8b.

Yes. Go to Step 3.

No.

STOP

Credit figured by the IRS. To have the IRS figure your EIC:

You cannot take the

credit.

1. Enter “EIC” in the space to the left of line 8a on Form

1040EZ.

How To Figure the Credit

Step 3

2. Be sure you enter the nontaxable combat pay you elect to

include in earned income on Form 1040EZ, line 8b. See

1. Do you want the IRS to figure the credit for you?

Combat pay, nontaxable, earlier.

Yes. See

No. Go to the

Credit

Earned

3. If your EIC for a year after 1996 was reduced or disallowed,

figured by the IRS

Income Credit (EIC)

under Definitions and

Worksheet.

see Form 8862, who must file, later.

Special Rules, later.

Exception to time you lived with the other person. Tempo-

Definitions and Special Rules

rary absences by you or the other person for special circumstan-

ces, such as school, vacation, business, medical care, military

(listed in alphabetical order)

service, or detention in a juvenile facility, count as time lived with

Combat pay, nontaxable. If you were a member of the U.S.

the other person. A child is considered to have lived with some-

Armed Forces who served in a combat zone, certain pay is ex-

one for more than half of 2017 if the child was born or died in

cluded from your income. See Combat Zone Exclusion in Pub. 3.

2017 and that person’s home was the child's home for more than

You can elect to include this pay in your earned income when

half the time he or she was alive in 2017. Special rules apply to

figuring the EIC. The amount of your nontaxable combat pay

members of the military (see

Members of the

military, later) or if

should be shown in box 12 of Form(s) W-2 with code Q. If you

the child was kidnapped (see Pub. 596).

are filing a joint return and both you and your spouse received

Form 8862, who must file. You must file Form 8862 if your EIC

nontaxable combat pay, you can each make your own election.

for a year after 1996 was reduced or disallowed for any reason

In other words, if one of you makes the election, the other one

other than a math or clerical error. But don’t file Form 8862 if ei-

can choose whether to also make the election.

ther of the following applies.

Keep for Your Records

Earned Income Credit (EIC) Worksheet—Lines 8a and 8b

Enter your earned income from Step 2, earlier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

Look up the amount on line 1 above in the EIC Table, later, to find the credit. Be sure you use the correct column for your filing

status (single or married filing jointly).

Enter the credit here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

STOP

If line 2 is zero,

You can’t take the credit. Enter “No” in the space to the left of line 8a.

Enter the amount from Form 1040EZ, line 4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

Are the amounts on lines 3 and 1 the same?

Yes. Skip line 5; enter the amount from line 2 on line 6.

No. Go to line 5.

Is the amount on line 3 less than $8,350 ($13,950 if married filing jointly)?

Yes. Leave line 5 blank; enter the amount from line 2 on line 6.

No. Look up the amount on line 3 in the EIC Table, later, to find the credit. Be sure you use the correct column for your

filing status (single or married filing jointly).

Enter the credit here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.

Earned income credit. Enter this amount on Form 1040EZ, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If your EIC for a year after 1996 was reduced or disallowed, see

Form 8862, who must file

under Definitions and

Special Rules, later, to find out if you must file Form 8862 to take the credit for 2017.

CAUTION

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Instructions for Form 1040EZ