IRS Tax Forms  
Publication 596 2001 Tax Year

EIC Eligibility Checklist

You may claim the EIC if you answer YES to all the following questions.*
    YES NO
1. Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 1.)    
2. Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 2.) Caution: If you are a nonresident alien, answer YES only if your filing status is married filing jointly and you are married to a U.S. citizen or resident alien. (See Rule 3.)    
3. Answer YES if you are not filing Form 2555 or Form 2555-EZ. Otherwise, answer NO. (See Rule 4.)    
4. Is your investment income $2,450 or less? (See Rule 5.)    
5. Is your total earned income at least $1 but less than:

  • $10,710 if you do not have a qualifying child,
  • $28,281 if you have one qualifying child, or
  • $32,121 if you have more than one qualifying child? (See Rules 6 and 14.)
   
6. Is your modified AGI less than:

  • $10,710 if you do not have a qualifying child,
  • $28,281 if you have one qualifying child, or
  • $32,121 if you have more than one qualifying child? (See Rule 15.)
   
7. Answer YES if you (and your spouse if filing a joint return) are not a qualifying child of another person. Otherwise, answer NO. (See Rules 9 and 12.)    
  STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10-12. If you do not have a qualifying child, skip questions 8 and 9 and answer 10-12.*
8. Does your child meet the age, residency, and relationship tests for a qualifying child? (See Rule 7.)    
9. Is your child a qualifying child only for you? Answer YES if your qualifying child is also a qualifying child for another person but your modified AGI is higher than the other person's. (See Rule 8.)    
10. Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See Rule 13.)    
11. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2001? (See Rule 10.)    
12. Answer YES if you (and your spouse if filing a joint return) cannot be claimed as a dependent on anyone else's return. Answer NO if you (or your spouse if filing a joint return) can be claimed as a dependent on someone else's return. (See Rule 11.)    
*PERSONS WITH A QUALIFYING CHILD: If you answered YES to questions 1 through 9, you can claim the EIC. Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. You cannot use Form 1040EZ.
PERSONS WITHOUT A QUALIFYING CHILD: If you answered YES to questions 1 through 7, and 10 through 12, you can claim the EIC.
If you answered NO to any question that applies to you: You cannot claim the EIC.

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