Form 1040 Instructions - 2015 Page 57
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105 2015 Form 1040—Lines 66a and 66b
1. Enter “Clergy” on the dotted line next to Form 1040,
2 years after the most recent tax year for which there was a
line 66a.
final determination that your EIC claim was due to reckless or
intentional disregard of the EIC rules, or
2. Determine how much of the amount on Form 1040,
10 years after the most recent tax year for which there was
line 7, was also reported on Schedule SE, Section A, line 2, or
a final determination that your EIC claim was due to fraud.
Section B, line 2.
Foster child. A foster child is any child placed with you by an
3. Subtract that amount from the amount on Form 1040,
authorized placement agency or by judgment, decree, or other
line 7. Enter the result on line 1 of the worksheet in Step 5 (in-
order of any court of competent jurisdiction. For more details on
stead of entering the actual amount from Form 1040, line 7).
authorized placement agencies, see Pub. 596.
4. Be sure to answer “Yes” to question 2 in Step 5.
Married child. A child who was married at the end of 2015 is
Combat pay, nontaxable. If you were a member of the U.S.
a qualifying child only if (a) you can claim him or her as your
Armed Forces who served in a combat zone, certain pay is ex-
dependent on Form 1040, line 6c, or (b) you could have claimed
cluded from your income. See Combat Zone Exclusion in Pub.
him or her as your dependent except for the special rule for
3. You can elect to include this pay in your earned income when
Children of divorced or separated parents in the instructions for
figuring the EIC. The amount of your nontaxable combat pay
line 6c.
should be shown in box 12 of Form(s) W-2 with code Q. If you
Members of the military. If you were on extended active duty
are filing a joint return and both you and your spouse received
outside the United States, your main home is considered to be in
nontaxable combat pay, you can each make your own election.
the United States during that duty period. Extended active duty
In other words, if one of you makes the election, the other one
is military duty ordered for an indefinite period or for a period
can also make it but doesn't have to.
of more than 90 days. Once you begin serving extended active
duty, you are considered to be on extended active duty even if
Credit figured by the IRS. To have the IRS figure your EIC:
you do not serve more than 90 days.
1. Enter “EIC” on the dotted line next to Form 1040,
line 66a.
Nonresident aliens. If your filing status is married filing joint-
ly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter
2. Be sure you enter the nontaxable combat pay you elect to
“No” on the dotted line next to line 66a.
include in earned income on Form 1040, line 66b. See Combat
pay, nontaxable, earlier.
Permanently and totally disabled. A person is permanently
3. If you have a qualifying child, complete and attach
and totally disabled if, at any time in 2015, the person couldn't
Schedule EIC. If your EIC for a year after 1996 was reduced or
engage in any substantial gainful activity because of a physical
disallowed, see Form 8862, who must file, later.
or mental condition and a doctor has determined that this condi-
tion (a) has lasted or can be expected to last continuously for at
Exception to time lived with you. Temporary absences by you
least a year, or (b) can be expected to lead to death.
or the child for special circumstances, such as school, vacation,
Qualifying child of more than one person. Even if a child
business, medical care, military service, or detention in a juve-
meets the conditions to be the qualifying child of more than one
nile facility, count as time the child lived with you. Also see
person, only one person can claim the child as a qualifying child
Kidnapped child in the instructions for line 6c and Members of
for all of the following tax benefits, unless the special rule for
the military, later. A child is considered to have lived with you
Children of divorced or separated parents in the instructions for
for more than half of 2015 if the child was born or died in 2015
line 6c applies.
and your home was this child's home for more than half the time
1. Dependency exemption (line 6c).
he or she was alive in 2015.
2. Child tax credits (lines 52 and 67).
Form 4797 filers. If the amount on Form 1040, line 13, in-
3. Head of household filing status (line 4).
cludes an amount from Form 4797, you must use Worksheet 1
in Pub. 596 to see if you can take the EIC. Otherwise, stop; you
4. Credit for child and dependent care expenses (line 49).
can't take the EIC.
5. Exclusion for dependent care benefits (Form 2441, Part
Form 8862, who must file. You must file Form 8862 if your
III).
EIC for a year after 1996 was reduced or disallowed for any
6. Earned income credit (lines 66a and 66b).
reason other than a math or clerical error. But do not file Form
No other person can take any of the six tax benefits just listed
8862 if either of the following applies.
unless he or she has a different qualifying child. If you and any
You filed Form 8862 for another year, the EIC was al-
other person can claim the child as a qualifying child, the fol-
lowed for that year, and your EIC hasn't been reduced or disal-
lowing rules apply.
lowed again for any reason other than a math or clerical error.
If only one of the persons is the child's parent, the child is
You are taking the EIC without a qualifying child and the
treated as the qualifying child of the parent.
only reason your EIC was reduced or disallowed in the other
If the parents file a joint return together and can claim the
year was because it was determined that a child listed on Sched-
child as a qualifying child, the child is treated as the qualifying
ule EIC wasn't your qualifying child.
child of the parents.
Also, do not file Form 8862 or take the credit for the:
-57-
Need more information or forms? Visit IRS.gov.
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