Form 1040 Instructions - 2015 Page 58
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105 2015 Form 1040—Lines 66a and 66b
If the parents do not file a joint return together but both pa-
ever, if “Valid for Work Only With DHS Authorization” is prin-
rents claim the child as a qualifying child, the IRS will treat the
ted on your social security card, your SSN is valid for EIC pur-
child as the qualifying child of the parent with whom the child
poses only as long as the DHS authorization is still valid.
lived for the longer period of time in 2015. If the child lived
To find out how to get an SSN, see Social Security Number
with each parent for the same amount of time, the IRS will treat
(SSN) near the beginning of these instructions. If you won't
the child as the qualifying child of the parent who had the high-
have an SSN by the date your return is due, see What if You
er adjusted gross income (AGI) for 2015.
Can't File on Time?
If no parent can claim the child as a qualifying child, the
If you didn't have an SSN by the due date of your 2015 re-
child is treated as the qualifying child of the person who had the
turn (including extensions), you can't claim the EIC on either
highest AGI for 2015.
your original or an amended 2015 return, even if you later get
If a parent can claim the child as a qualifying child but no
an SSN. Also, if a child didn't have an SSN by the due date of
parent does so claim the child, the child is treated as the qualify-
your return (including extensions), you can't count that child as
ing child of the person who had the highest AGI for 2015, but
a qualifying child in figuring the EIC on either your original or
only if that person's AGI is higher than the highest AGI of any
an amended 2015 return, even if that child later gets an SSN.
parent of the child who can claim the child.
Student. A student is a child who during any part of 5 calendar
Example. Your daughter meets the conditions to be a quali-
months of 2015 was enrolled as a full-time student at a school,
fying child for both you and your mother. Your daughter doesn't
or took a full-time, on-farm training course given by a school or
meet the conditions to be a qualifying child of any other person,
a state, county, or local government agency. A school includes a
including her other parent. Under the rules just described, you
technical, trade, or mechanical school. It doesn't include an
can claim your daughter as a qualifying child for all of the six
on-the-job training course, correspondence school, or school of-
tax benefits listed here for which you otherwise qualify. Your
fering courses only through the Internet.
mother can't claim any of the six tax benefits listed here unless
Welfare benefits, effect of credit on. Any refund you receive
she has a different qualifying child. However, if your mother's
as a result of taking the EIC can't be counted as income when
AGI is higher than yours and you do not claim your daughter as
determining if you or anyone else is eligible for benefits or as-
a qualifying child, your daughter is the qualifying child of your
sistance, or how much you or anyone else can receive, under
mother.
any federal program or under any state or local program fi-
For more details and examples, see Pub. 596.
nanced in whole or in part with federal funds. These programs
If you won't be taking the EIC with a qualifying child, enter
include Temporary Assistance for Needy Families (TANF),
“No” on the dotted line next to line 66a. Otherwise, go to Step
Medicaid, Supplemental Security Income (SSI), and Supple-
3, question 1.
mental Nutrition Assistance Program (food stamps). In addition,
when determining eligibility, the refund can't be counted as a
Social security number (SSN). For the EIC, a valid SSN is a
resource for at least 12 months after you receive it. Check with
number issued by the Social Security Administration unless
your local benefit coordinator to find out if your refund will af-
“Not Valid for Employment” is printed on the social security
fect your benefits.
card and the number was issued solely to allow the recipient of
the SSN to apply for or receive a federally funded benefit. How-
-58-
Need more information or forms? Visit IRS.gov.
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