1040 Ez Instructions 2015 Page 14
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442015 Form 1040EZ—Lines 8a and 8b
Step 2
A qualifying child for the EIC is a child who is your...
1. Complete the following worksheet to figure
your earned income:
Son, daughter, stepchild, foster child, brother, sister, stepbrother,
stepsister, half brother, half sister, or a descendant of any of them
Earned Income Worksheet
(for example, your grandchild, niece, or nephew).
1. Enter the amount from Form 1040EZ,
line 1
. . . . . . . . . . . . . . . . . . . .
AND
2. Enter any amount included on Form
1040EZ, line 1, that is a taxable
scholarship or fellowship grant not
reported on Form W-2
. . . . . . . . .
was...
3. Enter any amount included on Form
Under age 19 at the end of 2015 and younger than you
1040EZ, line 1, that you received for
(or your spouse if filing jointly)
work performed while an inmate in a
or
penal institution. (Enter “PRI” and the
Under age 24 at the end of 2015, a
student
(defined later), and
same amount on the dotted line next to
younger than you (or your spouse if filing jointly)
Form 1040EZ, line 1)
. . . . . . . . . .
4. Enter any amount included on Form
or
1040EZ, line 1, that you received as a
Any age and
permanently and totally disabled
(defined later)
pension or annuity from a
nonqualified deferred compensation
AND
plan or a nongovernmental section
457 plan. (Enter “DFC” and the same
amount on the dotted line next to
Who isn't filing a joint return for 2015 or is filing a joint return for
Form 1040EZ, line 1). This amount
2015 only as a
claim for refund
(defined later)
may be shown in box 11 of Form
W-2. If you received such an amount
AND
but box 11 is blank, contact your
employer for the amount
received
. . . . . . . . . . . . . . . . . .
5. Add lines 2, 3, and 4
. . . . . . . . . .
Who lived with you in the United States for more than half of 2015.
6. Subtract line 5 from line 1
. . . . . . .
You can't take the credit for a child who didn't live with
7. Enter all your nontaxable combat pay
you for more than half the year, even if you paid most of
if you elect to include it in earned
the child's living expenses. The IRS may ask you for
income. Also enter this amount on
!
documents to show you lived with each qualifying child.
Form 1040EZ, line 8b. See
Combat
CAUTION
Documents you might want to keep for this purpose
pay,
nontaxable, under Definitions
include school and child care records and other records
and Special Rules, later
. . . . . . . .
that show your child's address.
!
If the child didn't live with you for more than half of 2015
Electing to include nontaxable
CAUTION
because of a temporary absence, birth, death, or
combat pay may increase or decrease
TIP
kidnapping, see
Exception to time lived with
you, under
your EIC. Figure the credit with and
Definitions and Special Rules, later.
without your nontaxable combat pay
before making the election.
Special rules apply if the child was married or also meets
8. Add lines 6 and 7. This is your
the conditions to be a qualifying child of another person
earned income
. . . . . . . . . . . . . .
!
(other than your spouse if filing a joint return). For
details, see Tax Topic 601 at
or see
CAUTION
Pub. 596.
2. Is your earned income less than $14,820 ($20,330 if
married filing jointly)?
Yes. Go to Step 3.
No.
STOP
8. Can you be claimed as a dependent on someone else's 2015
You cannot take the
tax return?
credit.
Yes.
No. Go to Step 2.
STOP
You cannot take the
credit.
-14-
Instructions for Form 1040EZ
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