Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2017 Page 17

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2017 Form 1040EZ—Lines 8a and 8b
1. You filed Form 8862 for another year, the EIC was allowed
the number was issued solely to allow the recipient of the SSN to
for that year, and your EIC hasn’t been reduced or disal-
apply for or receive a federally funded benefit. However, if “Valid
lowed again for any reason other than a math or clerical er-
for Work Only with DHS Authorization” is printed on your social
ror.
security card, your SSN is valid for EIC purposes only as long as
the DHS authorization is still valid.
2. The only reason your EIC was reduced or disallowed in the
To find out how to get an SSN, see
Social Security Number
earlier year was because it was determined that a child lis-
(SSN), earlier, at the beginning of this Section 3. If you won’t
ted on Schedule EIC wasn’t your qualifying child.
have an SSN by the date your return is due, see
What if You
Also, don’t file Form 8862 or take the credit for the:
Cannot File on Time?
in Section 4, later.
2 years after the most recent tax year for which there was a
If you didn't have an SSN by the due date of your 2017 return
final determination that your EIC claim was due to reckless
(including extensions), you can't claim the EIC on either your
or intentional disregard of the EIC rules, or
original or an amended 2017 return, even if you later get an
10 years after the most recent tax year for which there was a
SSN.
final determination that your EIC claim was due to fraud.
Student. For purposes of this credit, a student is a child who
Foster child. A foster child is a child who is placed with anoth-
during any part of 5 calendar months of 2017 was enrolled as a
er person by an authorized placement agency or by judgment,
full-time student at a school, or took a full-time, on-farm training
decree, or other order of any court of competent jurisdiction. For
course given by a school or a state, county, or local government
more details on authorized placement agencies, see Pub. 596.
agency. A school includes a technical, trade, or mechanical
school. It doesn't include an on-the-job training course, corre-
Members of the military. If you were on extended active duty
spondence school, or a school offering courses only through the
outside the United States, your main home is considered to be in
Internet.
the United States during that duty period. Extended active duty
is military duty ordered for an indefinite period or for a period of
Welfare benefits, effect of credit on. Any refund you receive
more than 90 days. Once you begin serving extended active du-
as a result of taking the EIC can’t be counted as income when
ty, you are considered to be on extended active duty even if you
determining if you or anyone else is eligible for benefits or assis-
don’t serve more than 90 days.
tance, or how much you or anyone else can receive, under any
Permanently and totally disabled. A person is permanently
federal program or under any state or local program financed in
and totally disabled if, at any time in 2017, the person could not
whole or in part with federal funds. These programs include
engage in any substantial gainful activity because of a physical
Temporary Assistance for Needy Families (TANF), Medicaid,
or mental condition and a doctor has determined that this condi-
Supplemental Security Income (SSI), and Supplemental Nutri-
tion has lasted or can be expected to last continuously for at
tion Assistance Program (formerly food stamps). In addition,
least a year or can be expected to lead to death.
when determining eligibility, the refund can’t be counted as a re-
Social security number (SSN). For the EIC, a valid SSN is a
source for at least 12 months after you receive it. Check with
number issued by the Social Security Administration unless “Not
your local benefits coordinator to find out if your refund will affect
Valid for Employment” is printed on the social security card and
your benefits.
-17-
Instructions for Form 1040EZ

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