Worksheet A--Earned Income Credit--Lines 66a and 66b. Summary: This flowchart represents the worksheet information listed to determine your Earned Income Credit.Start. This is the starting of the flowchart.Process (a). Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered
“No” to Step 5, question 3, on page 48. Otherwise, use Worksheet B that begins on page 51.
Process (b). Part 1. All Filers Using Worksheet A
Process (c). 1. Enter your earned income from Step 5 on page 48.
Process (d). 2. Look up the amount on line 1 above in the Earned Income Credit Table on pages 53-59 to find the credit. Be sure you use
the correct column
for your filing status and the number of children you have. Enter the credit here.
Decision (1). Is line 2 zero?
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IF Yes Continue To Process (e)
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IF No Continue To Process (f)
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Process (e). Stop. You cannot take the credit. Enter
“No” on the dotted line next to line 66a.
Process (f). 3. Enter the amount from Form 1040, line 38.
Decision (2). 4. Are the amounts on lines 3 and 1 the same?
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IF Yes Continue To Process (g)
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IF No Continue To Process (h)
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Process (g). Skip line 5; enter the amount from line 2 on line 6.
Process (h). Go to line 5.
Process (i). Part 2. Filers Who Answered
“No” on Line 4.
Decision (3). 5. Do you have qualifying children?
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IF Yes Continue To Decision (4)
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IF No Continue To Decision (5)
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Decision (4). Is the amount on line 3 less than $14,850 ($16,850 if married filing jointly)?
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IF Yes Continue To Process (j)
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IF No Continue To Process (k)
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Decision (5). Is the amount on line 3 less than $6,750 ($8,750 if married filing jointly)?
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IF Yes Continue To Process (j)
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IF No Continue To Process (k)
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Process (j). Leave line 5 blank; enter the amount from line 2 on line 6.
Process (k). Look up the amount on line 3 in the Earned Income Credit Table on pages 53-59 to find the credit. Be sure you use the correct
column for your
filing status and the number of children you have. Enter the credit here.
Process (l). Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.
Process (m). Part 3. Your Earned Income Credit
Process (n). 6. This is your earned income credit. Enter this amount on Form 1040, line 66a.
Process (o). Reminder--If you have a qualifying child, complete and attach Schedule Earned Income Credit. CAUTION! If your Earned Income
Credit for a year
after 1996 was reduced or disallowed, see page 49 to find out if you must file Form 8862 to take the credit for 2006.
End. This is the ending of the flowchart.
