A

Adopted child, Adopted child.

Adoption taxpayer identification number (ATIN), Residency Test

Advance EIC, Reporting advance payments of EIC received in 2004., Chapter 6. Advance Payment of EIC in 2005

Age test (see Qualifying child)

Alaska Permanent Fund dividends, Worksheet 1: Investment Income If You Are Filing Form 1040, Filled-in Worksheet 1 for Steve and Linda Green Worksheet 1: Investment Income If You Are Filing Form 1040

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.

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, Eligible foster child., You Cannot Be a Qualifying Child of Another Person, You Cannot Be a Qualifying Child of Another Person

Married child, Married child.

Clergy, Clergy.

Combat zone pay, Nontaxable military pay.

Comments on publication, Comments and suggestions.

Community property, Community property., Community property.

D

Detailed examples, Chapter 7. Detailed Examples

Disability benefits, Disability Benefits

Disallowance of the EIC, Chapter 5. Disallowance of the EIC

Dividend income, Income That Is Not Earned Income

E

Earned income, Earned Income, Income That Is Not Earned Income

Earned Income Credit (EIC) Table, Appendix

Extended active duty, Extended active duty., Military personnel stationed outside the United States.

F

Figuring:

EIC yourself, Chapter 4. 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, You Must Be a U.S. Citizen or Resident Alien All Year

Forms:

1040, Worksheet 1: Investment Income If You Are Filing Form 1040, Filled-in Worksheet 1 for Steve and Linda Green Worksheet 1: Investment Income If You Are Filing Form 1040

1040X, Filing deadline approaching and still no SSN.

2555, You Cannot File Form 2555 or Form 2555-EZ

2555-EZ, 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 Worksheet 1: Investment Income If You Are Filing Form 1040

4868, Filing deadline approaching and still no SSN.

8836, Form 8836.

8862, Chapter 5. Disallowance of the EIC, Omission of Form 8862.

W-5, 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, Eligible foster child., You Cannot Be a Qualifying Child of Another Person, 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, Your Investment Income Must Be $2,650 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, You Must Be a U.S. Citizen or Resident Alien All Year

Military:

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 married to a U.S. citizen or resident alien, You Must Be a U.S. Citizen or Resident Alien All Year

P

Passive activity, Worksheet 1: Investment Income If You Are Filing Form 1040, Filled-in Worksheet 1 for Steve and Linda Green Worksheet 1: Investment Income If You Are Filing Form 1040

Pensions, Income That Is Not Earned Income

Prisoner, Earnings while an inmate.

Publications (see Tax help)

Q

Qualifying child:

Age test, Your Child Must Meet the Relationship, Age, and Residency Tests, Age Test

Home, United States.

Of another person, You Cannot Be a Qualifying Child of Another Person

Permanently and totally disabled, Permanently and totally disabled.

Relationship test, Your Child Must Meet the Relationship, Age, and Residency Tests, Relationship Test

Residency test, 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 Worksheet 1: Investment Income If You Are Filing Form 1040

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.

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, Full-time student.

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

Taxpayer Advocate, 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