Earned Income Credit Worksheet—Lines 40a and 40b. Summary: This flowchart represents the worksheet information listed to determine your earned income credit.Start. This is the starting of the flowchart.Process (a). Part 1: All Filers

Continue To Process (b)

Process (b). 1. Enter your earned income from Step 5 on page 42.

Continue To Process (c)

Process (c). 2. Look up the amount on line 1 in the Earned Income Credit Table on pages 45-51 to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here.

Continue To Decision (1)

Decision (1). Is line 2 zero?

IF Yes Continue To Process (d)

IF No Continue To Process (e)

Process (d). Stop. You cannot take the credit. Put “No” to the left of the entry space for line 40a.

Continue To End

Process (e). 3. Enter the amount from Form 1040A, line 22.

Continue To Decision (2)

Decision (2). 4. Are the amounts on lines 3 and 1 the same?

IF Yes Continue To Process (f)

IF No Continue To Process (g)

Process (f). Skip line 5; enter the amount from line 2 on line 6.

Continue To Process (l)

Process (g). Go to line 5.

Continue To Process (h)

Process (h). Part 2. Filers Who Answered “No” on Line 4.

Continue To Decision (3)

Decision (3). 5. Do you have qualifying children?

IF Yes Continue To Decision (4)

IF No Continue To Decision (5)

Decision (4). Is the amount on line 3 less than $14,850 ($16,850 if married filing jointly)?

IF Yes Continue To Process (i)

IF No Continue To Process (j)

Decision (5). Is the amount on line 3 less than $6,750 ($8,750 if married filing jointly)?

IF Yes Continue To Process (i)

IF No Continue To Process (j)

Process (i). Leave line 5 blank; enter the amount from line 2 on line 6.

Continue To Process (l)

Process (j). Look up the amount on line 3 in the Earned Income Credit Table on pages 45-51 to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here.

Continue To Process (k)

Process (k). Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.

Continue To Process (l)

Process (l). Part 3. Your Earned Income Credit

Continue To Process (m)

Process (m). 6. This is your earned income credit. Enter this amount on Form 1040A, line 40a.

Continue To Process (n)

Process (n). Reminder--If you have a qualifying child, complete and attach Schedule EIC. CAUTION! If your Earned Income Credit for a year after 1996 was reduced or disallowed, see page 43 to find out if you must file Form 8862 to take the credit for 2006.

Continue To End

End. This is the ending of the flowchart.