| You may claim the EIC if you answer YES to all the following questions.* |
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YES |
NO |
| 1. |
Is your AGI less than:
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$11,230 ($12,230 for married filing jointly) if you do not have a qualifying child,
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$29,666 ($30,666 for married filing jointly) if you have one qualifying child, or
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$33,692 ($34,692 for married filing jointly) if you have more than one qualifying child?
(See Rule 1.)
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| 2. |
Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 2.)
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| 3. |
Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3.)
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 4.) |
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| 4. |
Answer YES if you are not filing Form 2555 or Form 2555–EZ. Otherwise, answer NO. (See Rule
5.)
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| 5. |
Is your investment income $2,600 or less? (See Rule 6.)
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| 6. |
Is your total earned income at least $1 but less than:
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$11,230 ($12,230 for married filing jointly) if you do not have a qualifying child,
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$29,666 ($30,666 for married filing jointly) if you have one qualifying child, or
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$33,692 ($34,692 for married filing jointly) if you have more than one qualifying child?
(See Rules 7 and 15.)
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| 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 10 and 13.)
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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.* |
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| 8. |
Does your child meet the age, residency, and relationship tests for a qualifying child? (See Rule 8.)
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| 9. |
Is your child a qualifying child only for you? Answer YES if your qualifying child also meets the tests to be a
qualifying child of another person, but either (a) the other person is not claiming the EIC using that child, or (b) if both
you and the other person
claim the EIC using that child, Rule 9 will allow only you to treat the child as a qualifying child. (See Rule 9.)
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| 10. |
Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2003? (See Rule
11.)
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| 11. |
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
12.)
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| 12. |
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
14.)
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| *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.
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| PERSONS WITHOUT A QUALIFYING CHILD: If you answered YES to questions 1 through
7, and 10 through 12, you can claim the EIC.
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| If you answered NO to any question that applies to you: You cannot claim the
EIC.
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