Form 1040 Instructions - 2015 Page 55
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105 2015 Form 1040—Lines 66a and 66b
1. Do you have at least one child who meets the conditions to
Qualifying Child
Step 3
be your qualifying child?
Yes. The child must
No. Skip questions 2 and
have a valid social
3; go to Step 4.
A qualifying child for the EIC is a child who is your...
security number (SSN)
as defined later, unless
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half
the child was born and
brother, half sister, or a descendant of any of them (for example, your grandchild,
died in 2015. If at least
niece, or nephew)
one qualifying child has
a valid SSN (or was
AND
born or died in 2015),
go to question 2.
Otherwise, you can't
take the credit.
was ...
Under age 19 at the end of 2015 and younger than you
(or your spouse, if filing jointly)
2. Are you filing a joint return for 2015?
or
Yes. Skip question 3
No. Continue
Under age 24 at the end of 2015, a student (defined later), and younger than you
and Step 4; go to Step 5.
(or your spouse, if filing jointly)
or
3. Could you be a qualifying child of another person for 2015?
Any age and permanently and totally disabled (defined later)
(Check “No” if the other person isn't required to file, and
isn't filing, a 2015 tax return or is filing a 2015 return only
AND
to claim a refund of withheld income tax or estimated tax
paid (see Pub. 596 for examples).)
No. Skip Step 4; go to
Yes.
Who isn't filing a joint return for 2015
STOP
Step 5.
or is filing a joint return for 2015 only to claim a refund of withheld income tax or
You can't take the
estimated tax paid (see Pub. 596 for examples)
credit. Enter “No” on
the dotted line next to
AND
line 66a.
Filers Without a Qualifying
Step 4
Who lived with you in the United States for more than half of 2015.
Child
!
1. Is the amount on Form 1040, line 38, less than $14,820
You can't take the credit for a child who didn't live with you for more
CAUTION
($20,330 if married filing jointly)?
than half the year, even if you paid most of the child's living expenses. The IRS
may ask you for documents to show you lived with each qualifying child.
Yes. Continue
No.
Documents you might want to keep for this purpose include school and child care
STOP
records and other records that show your child's address.
You can't take the credit.
TIP
2. Were you, or your spouse if filing a joint return, at least age
If the child didn't live with you for more than half of 2015 because of a
25 but under age 65 at the end of 2015? (Check “Yes” if
temporary absence, birth, death, or kidnapping, see Exception to time lived with
you, or your spouse if filing a joint return, were born after
you, later.
December 31, 1950, and before January 2, 1991.) If your
spouse died in 2015 or if you are preparing a return for
someone who died in 2015, see Pub. 596 before you answer.
!
Yes. Continue
No.
If the child meets the conditions to be a qualifying child of any other
CAUTION
STOP
person (other than your spouse if filing a joint return) for 2015, see Qualifying
You can't take the credit.
child of more than one person, later. If the child was married, see Married child,
later.
3. Was your main home, and your spouse's if filing a joint
return, in the United States for more than half of 2015?
Members of the military stationed outside the United States,
see Members of the military, later, before you answer.
Yes. Continue
No.
STOP
You can't take the credit.
Enter “No” on the dotted
line next to line 66a.
-55-
Need more information or forms? Visit IRS.gov.
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