Publication 596 |
2001 Tax Year |
Chapter 3 Rules If You Do Not Have a Qualifying Child
Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. This chapter discusses Rules 10
through 13. You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income
credit without a qualifying child.
Note. You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. If you meet all the
rules in chapter 1 and this chapter, read chapter 4 to find out what to do next.
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