1040 Ez Instructions 2015 Page 15

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2015 Form 1040EZ—Lines 8a and 8b
Keep for Your Records
Earned Income Credit (EIC) Worksheet—Lines 8a and 8b
1.
Enter your earned income from Step 2, earlier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2.
Look up the amount on line 1 above in the EIC Table, later, to find the credit. Be sure you use the correct column for your filing
status (single or married filing jointly).
Enter the credit here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
STOP
If line 2 is zero,
You cannot take the credit. Enter “No” in the space to the left of line 8a.
3.
Enter the amount from Form 1040EZ, line 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4.
Are the amounts on lines 3 and 1 the same?
Yes. Skip line 5; enter the amount from line 2 on line 6.
No. Go to line 5.
5.
Is the amount on line 3 less than $8,250 ($13,750 if married filing jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table, later, to find the credit. Be sure you use the correct column for your
filing status (single or married filing jointly).
Enter the credit here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.
6.
Earned income credit. Enter this amount on Form 1040EZ, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file
under Definitions and
!
Special Rules, later, to find out if you must file Form 8862 to take the credit for 2015.
CAUTION
How To Figure the Credit
Step 3
2. Be sure you enter the nontaxable combat pay you elect to
include in earned income on Form 1040EZ, line 8b. See
Combat pay, nontaxable, earlier.
1. Do you want the IRS to figure the credit for you?
3. If your EIC for a year after 1996 was reduced or disallowed,
Yes. See
No. Go to the
Credit
Earned
see Form 8862, who must file, later.
figured by the IRS
Income Credit (EIC)
under Definitions and
Worksheet—Lines 8a
Exception to time lived with you. Temporary absences by
Special Rules, later.
and
8b.
you or the child for special circumstances, such as school, vaca-
Definitions and Special Rules
tion, business, medical care, military service, or detention in a ju-
venile facility, count as time lived with you. A child is considered
(listed in alphabetical order)
to have lived with you for more than half of 2015 if the child was
Claim for refund. A claim for refund is a return filed only to get
born or died in 2015 and your home was this child's home for
a refund of withheld income tax or estimated tax paid. A return
more than half the time he or she was alive in 2015. Special
isn't a claim for refund if you claim the earned income credit or
rules apply to members of the military (see
Members of the mili-
any other similar refundable credit.
tary, later) or if the child was kidnapped (see Pub. 596).
Form 8862, who must file. You must file Form 8862 if your EIC
Combat pay, nontaxable. If you were a member of the U.S.
for a year after 1996 was reduced or disallowed for any reason
Armed Forces who served in a combat zone, certain pay is ex-
other than a math or clerical error. But do not file Form 8862 if
cluded from your income. See Combat Zone Exclusion in Pub. 3.
either of the following applies.
You can elect to include this pay in your earned income when
figuring the EIC. The amount of your nontaxable combat pay
1. You filed Form 8862 for another year, the EIC was allowed
should be shown in box 12 of Form(s) W-2 with code Q. If you
for that year, and your EIC has not been reduced or disal-
are filing a joint return and both you and your spouse received
lowed again for any reason other than a math or clerical er-
nontaxable combat pay, you can each make your own election.
ror.
In other words, if one of you makes the election, the other one
2. The only reason your EIC was reduced or disallowed in the
can also make it but doesn't have to.
earlier year was because it was determined that a child lis-
Credit figured by the IRS. To have the IRS figure your EIC:
ted on Schedule EIC was not your qualifying child.
1. Enter “EIC” in the space to the left of line 8a on Form
Also, do not file Form 8862 or take the credit for:
1040EZ.
2 years after the most recent tax year for which there was a
final determination that your EIC claim was due to reckless
or intentional disregard of the EIC rules, or
-15-
Instructions for Form 1040EZ

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