Table of Contents

• Publication 596 - Introductory Material
  • Introduction   Introduction- Begin Here
    • Introduction.   Can I Claim the EIC?
    • Introduction.   Do I Need This Publication?
    • Introduction.   How Do I Figure the Amount of EIC?
    • Introduction.   How Can I Quickly Locate Specific Information?
    • Introduction.   Is There Help Online?
    • Introduction.   How Can I Get EIC in My Paycheck in 2006?
    • Introduction.   What's New
    • Introduction.   Reminders
• Chapter 1.   Rules for Everyone
  • Rule 1.   Rule 1. Your Adjusted Gross Income (AGI) Must Be Less Than:
  • Rule 2.   Rule 2. You Must Have a Valid Social Security Number (SSN)
    • Rule 2. .   U.S. citizen.
    • Rule 2. .   Valid for work only with INS authorization or DHS authorization.
    • Rule 2. .   SSN missing or incorrect.
    • Rule 2. .   Getting an SSN.
    • Rule 2. .   Filing deadline approaching and still no SSN.
  • Rule 3.   Rule 3. Your Filing Status Cannot Be Married Filing Separately
  • Rule 4.   Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year
  • Rule 5.   Rule 5. You Cannot File Form 2555 or Form 2555-EZ
  • Rule 6.   Rule 6. Your Investment Income Must Be $2,700 or Less
  • Rule 7.   Rule 7. You Must Have Earned Income
    • Rule 7. .   Earned Income
    • Rule 7. .   Approved Form 4361 or Form 4029
    • Rule 7. .   Disability Benefits
    • Rule 7. .   Income That Is Not Earned Income
• Chapter 2.   Rules If You Have a Qualifying Child
  • Rule 8.   Rule 8. Your Child Must Meet the Relationship, Age, and Residency Tests
    • Rule 8. .   Relationship Test
    • Rule 8. .   Age Test
    • Rule 8. .   Residency Test
  • Rule 9.   Rule 9. Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC
  • Rule 10.   Rule 10. You Cannot Be a Qualifying Child of Another Person
• Chapter 3.   Rules If You Do Not Have a Qualifying Child
  • Rule 11.   Rule 11. You Must Be at Least Age 25 but Under Age 65
  • Rule 12.   Rule 12. You Cannot Be the Dependent of Another Person
  • Rule 13.   Rule 13. You Cannot Be a Qualifying Child of Another Person
  • Rule 14.   Rule 14. You Must Have Lived in the United States More Than Half of the Year
• Chapter 4.   Figuring and Claiming the EIC
  • Rule 15.   Rule 15. Your Earned Income Must Be Less Than:
  • Earned Income
  • IRS Will Figure the EIC for You
  • How To Figure the EIC Yourself
    • Special Instructions for Form 1040 Filers
  • Schedule EIC
• Chapter 5.   Disallowance of the EIC
  • Form 8862
  • Are You Prohibited From Claiming the EIC for a Period of Years?
• Chapter 6.   Advance Payment of EIC in 2006
  • Step 1.   Step 1. Find Out If You Are Eligible for Advance Payments of the EIC
    • Step 1. .   Question 1.
    • Step 1. .   Question 2.
    • Step 1. .   Question 3.
  • Step 2.   Step 2. Complete Form W-5 and Give It to Your Employer
    • Step 2. .   Frequently Asked Questions About Form W-5
  • Step 3.   Step 3. How To Report Advance Payments of EIC
• Chapter 7.   Detailed Examples
  • Example 1. Cynthia and Jerry Grey
    • Step 1.
    • Step 2.
    • Step 3.
    • Step 5.
    • Step 6.
    • Completing the EIC Worksheet.
  • Example 2. Sharon Rose
  • Example 3. Steve and Linda Green
  • Example 4. Victor and Ida Brown
    • Part 1.
    • Parts 2 and 3.
    • Part 4.
    • Parts 5-7.
• A   Appendix
• B   How To Get Tax Help
• C   EIC Eligibility Checklist
• Index