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Publication 596 2008 Tax Year

Index

A

Adopted child, Adopted child.
Adoption taxpayer identification number (ATIN), Residency Test
Advance EIC, Reporting advance payments of EIC received in 2007., Advance Payment of EIC in 2008
Age test (see Qualifying child)
Alaska Permanent Fund dividends, Worksheet 2.Worksheet for Line 4 of Worksheet 1
Alimony, Income That Is Not Earned Income
Annuities, Income That Is Not Earned Income
Armed forces, Nontaxable military pay., Extended active duty., Military personnel stationed outside the United States., Nontaxable combat pay.
Assistance (see Tax help)

B

Basic Allowance for Housing (BAH), Nontaxable military pay.
Basic Allowance for Subsistence (BAS), Nontaxable military pay.

C

Child support, Income That Is Not Earned Income
Child:
Birth or death of, Birth or death of child.
Foster child, Relationship Test, Foster child., Rule 10. You Cannot Be a Qualifying Child of Another Person, Rule 13. You Cannot Be a Qualifying Child of Another Person
Married child, Married child.
Clergy, Clergy.
Combat zone pay, Nontaxable military pay., Nontaxable combat pay.
Comments on publication, Comments and suggestions.
Community property, Community property., Community property.

D

Detailed examples, Detailed Examples
Disability benefits, Disability Benefits
Disallowance of the EIC, Disallowance of the EIC
Dividend income, Income That Is Not Earned Income
Divorced parents, special rule, Special rule for divorced or separated parents.

E

Earned income, Earned Income, Income That Is Not Earned Income
Earned income credit (EIC), Appendix
EITC Assistant, Is There Help Online?
Extended active duty, Extended active duty., Military personnel stationed outside the United States.

F

Figuring EIC yourself, Figuring and Claiming the EIC, How To Figure the EIC Yourself
Filing status:
Head of household, Spouse did not live with you.
Married filing a joint return, Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year
Married filing separately, Rule 3. Your Filing Status Cannot Be Married Filing Separately
Forms:
1040, Worksheet 1. Investment Income If You Are Filing Form 1040, Filled in Worksheet 1 for Steve and Linda Green
1040X, Filing deadline approaching and still no SSN.
2555, Rule 5. You Cannot File Form 2555 or Form 2555-EZ
2555-EZ, Rule 5. You Cannot File Form 2555 or Form 2555-EZ
4029, Approved Form 4361 or Form 4029
4361, Approved Form 4361 or Form 4029
4797, Worksheet 1. Investment Income If You Are Filing Form 1040, Filled in Worksheet 1 for Steve and Linda Green
4868, Filing deadline approaching and still no SSN.
8814, Worksheet 2.Worksheet for Line 4 of Worksheet 1
8862, Disallowance of the EIC, Omission of Form 8862.
W-5, Step 2. Complete Form W-5 and Give It to Your Employer, Frequently Asked Questions About Form W-5
Foster care payments, Income That Is Not Earned Income
Foster child, Relationship Test, Foster child., Rule 10. You Cannot Be a Qualifying Child of Another Person, Rule 13. You Cannot Be a Qualifying Child of Another Person
Fraud, Are You Prohibited From Claiming the EIC for a Period of Years?
Free tax services, How To Get Tax Help

H

Head of household, Spouse did not live with you.
Help (see Tax help)
Home, United States.
Homeless, Homeless shelter., Homeless shelter.

I

Income that is not earned income, Income That Is Not Earned Income
Individual taxpayer identification number (ITIN), Other taxpayer identification number., Residency Test
Inmate, Earnings while an inmate.
Interest income, Income That Is Not Earned Income
Investment income, Rule 6. Your Investment Income Must Be $2,900 or Less
IRS can figure EIC for you, IRS Will Figure the EIC for You

K

Kidnapped child, Kidnapped child.

M

Married filing a joint return, Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year
Married filing separately, Rule 3. Your Filing Status Cannot Be Married Filing Separately
Military:
Combat pay, Nontaxable combat pay.
Nontaxable pay, Nontaxable military pay.
Outside U.S., Military personnel stationed outside the United States., Military personnel stationed outside the United States.
Minister, Net earnings from self-employment., Clergy.
More information (see Tax help)

N

Net earnings, self-employment, Net earnings from self-employment.
Nonresident alien, Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year

O

Online help
EITC Assistant, Is There Help Online?

P

Parents, divorced or separated, Special rule for divorced or separated parents.
Divorced parents, Applying Rule 9 to divorced or separated parents.
Passive activity, Worksheet 1. Investment Income If You Are Filing Form 1040, Filled in Worksheet 1 for Steve and Linda Green
Pensions, Income That Is Not Earned Income
Prisoner, Earnings while an inmate.
Publications (see Tax help)

Q

Qualifying child:
Age test, Rule 8. Your Child Must Meet the Relationship, Age, and Residency Tests, Age Test
Home, United States.
Of another person, Rule 10. You Cannot Be a Qualifying Child of Another Person
Permanently and totally disabled, Permanently and totally disabled.
Relationship test, Rule 8. Your Child Must Meet the Relationship, Age, and Residency Tests, Relationship Test
Residency test, Rule 8. Your Child Must Meet the Relationship, Age, and Residency Tests, Residency Test
United States, United States.

R

Railroad retirement benefits, Income That Is Not Earned Income
Relationship test (see Qualifying child)
Residency test (see Qualifying child)

S

Salaries, wages, and tips, Wages, salaries, and tips.
Schedules:
C or C-EZ, Statutory employee.
E, Worksheet 1. Investment Income If You Are Filing Form 1040, Filled in Worksheet 1 for Steve and Linda Green
EIC, Schedule EIC,
SE, When to use the optional methods of figuring net earnings.
School, School defined.
Self-employed persons, EIC Worksheet B.
Self-employment income, Net earnings from self-employment.
Self-employment tax, Net earnings from self-employment $400 or more.
Separated parents, Applying Rule 9 to divorced or separated parents.
Separated parents, special rule, Special rule for divorced or separated parents.
Social security benefits, Income That Is Not Earned Income
Social security number (SSN), Valid SSN., Residency Test
Statutory employee, Statutory employee., Statutory employees.
Strike benefits, Strike benefits.
Student, Student defined.
Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help
Taxpayer Advocate Service, Contacting your Taxpayer Advocate.
Taxpayer identification number:
Adoption taxpayer identification number (ATIN), Residency Test
Individual taxpayer identification number (ITIN), Other taxpayer identification number., Residency Test
Social security number (SSN), Valid SSN., Residency Test
Tips, wages, and salaries, Wages, salaries, and tips.
TTY/TDD information, How To Get Tax Help

U

Unemployment compensation, Income That Is Not Earned Income
United States, United States., United States.

V

Veterans' benefits, Income That Is Not Earned Income

W

Wages, salaries, and tips, Wages, salaries, and tips.
Welfare benefits, Income That Is Not Earned Income
Workers' compensation benefits, Income That Is Not Earned Income
Workfare payments, Workfare payments.
Worksheet 1, Worksheet 1. Investment Income If You Are Filing Form 1040
Worksheet 2, Worksheet 2.Worksheet for Line 4 of Worksheet 1

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