Form 1040 Instructions - 2015 Page 56
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105 2015 Form 1040—Lines 66a and 66b
7. Subtract line 6 from line 1
. . . . . . . . . . .
7.
4. Are you filing a joint return for 2015?
8. Enter all of your nontaxable combat pay if you
Yes. Skip questions 5
No. Continue
elect to include it in earned income. Also enter
and 6; go to Step 5.
this amount on Form 1040, line 66b. See Combat
pay, nontaxable, later
8.
. . . . . . . . . . . . . .
5. Could you be a qualifying child of another person for 2015?
!
(Check “No” if the other person isn't required to file, and
Electing to include nontaxable combat
CAUTION
isn't filing, a 2015 tax return or is filing a 2015 return only
pay may increase or decrease your EIC. Figure
to claim a refund of withheld income tax or estimated tax
the credit with and without your nontaxable
paid (see Pub. 596 for examples).)
combat pay before making the election.
Yes.
No. Continue
9. Add lines 7 and 8. This is your
STOP
9.
earned income
. . . . . . . . . . . . . . . . . .
You can't take the
credit. Enter “No” on
the dotted line next to
line 66a.
2. Were you self-employed at any time in 2015, or are you
filing Schedule SE because you were a member of the
6. Can you be claimed as a dependent on someone else's 2015
clergy or you had church employee income, or are you
tax return?
filing Schedule C or C-EZ as a statutory employee?
Yes.
No. Go to Step 5.
Yes. Skip question 3
No. Continue
STOP
and Step 6; go to
You can't take the
Worksheet B.
credit.
Earned Income
Step 5
3. If you have:
3 or more qualifying children, is your earned income less
than $47,747 ($53,267 if married filing jointly)?
1. Are you filing Schedule SE because you were a member of
2 qualifying children, is your earned income less than
the clergy or you had church employee income of $108.28
$44,454 ($49,974 if married filing jointly)?
or more?
1 qualifying child, is your earned income less than
Yes. See Clergy or
No. Complete the
$39,131 ($44,651 if married filing jointly)?
No qualifying children, is your earned income less than
Church employees,
following worksheet.
$14,820 ($20,330 if married filing jointly)?
whichever applies.
Yes. Go to Step 6.
No.
STOP
1. Enter the amount from Form 1040, line 7
. . .
1.
You can't take the credit.
2. Enter any amount included on Form 1040, line 7,
that is a taxable scholarship or fellowship grant
How To Figure the Credit
Step 6
not reported on a Form W-2
2.
. . . . . . . . . .
3. Enter any amount included on Form 1040, line 7,
1. Do you want the IRS to figure the credit for you?
that you received for work performed while an
inmate in a penal institution. (Enter “PRI” and
Yes. See Credit
No. Go to Worksheet A.
the same amount on the dotted line next to Form
figured by the IRS, later.
1040, line 7)
3.
. . . . . . . . . . . . . . . . . . .
Definitions and Special Rules
4. Enter any amount included on Form 1040, line 7,
that you received as a pension or annuity from a
nonqualified deferred compensation plan or a
Adopted child. An adopted child is always treated as your own
nongovernmental section 457 plan. (Enter “DFC”
child. An adopted child includes a child lawfully placed with
and the same amount on the dotted line next to
you for legal adoption.
Form 1040, line 7.) This amount may be shown
in box 11 of Form W-2. If you received such an
Church employees. Determine how much of the amount on
amount but box 11 is blank, contact your
Form 1040, line 7, was also reported on Schedule SE, Sec-
employer for the amount received
4.
. . . . . . .
tion B, line 5a. Subtract that amount from the amount on Form
5. Enter any amount included on Form 1040, line 7,
1040, line 7, and enter the result on line 1 of the worksheet in
that is a Medicaid waiver payment you exclude
Step 5 (instead of entering the actual amount from Form 1040,
from income. (See the instructions for
line 7). Be sure to answer “Yes” to question 2 in Step 5.
line 21)
5.
. . . . . . . . . . . . . . . . . . . . . .
Clergy. The following instructions apply to ministers, mem-
6. Add lines 2, 3, 4, and 5
. . . . . . . . . . . . .
6.
bers of religious orders who have not taken a vow of poverty,
and Christian Science practitioners. If you are filing Sched-
ule SE and the amount on line 2 of that schedule includes an
amount that was also reported on Form 1040, line 7:
-56-
Need more information or forms? Visit IRS.gov.
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