Publication 596 |
2001 Tax Year |
Chapter 2 Rules If You Have a Qualifying Child
If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. This chapter discusses Rules 7
through 9. You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income
credit with a qualifying child.
Note. You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. (You cannot file Form 1040EZ.) You
must also complete Schedule EIC and attach it to your return. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what
to do next.
No qualifying child.
If you do not meet Rule 7, you do not have a qualifying child. Read chapter 3 to find out if you can get the earned income credit
without a qualifying child.
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