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About Tax Map

Publication 596
Earned Income Credit (EIC)

For use in Preparing 2007 Returns
index
Introduction, Useful Items and Important Changes

Introduction– Begin Here

Can I Claim the EIC?
Do I Need This Publication?
How Do I Figure the Amount of EIC?
How Can I Quickly Locate Specific Information?
Is There Help Online?
How Can I Get EIC in My Paycheck in 2008?
What's New
Reminders

Chapter 1 - Rules for Everyone

Rule 1 - Your Adjusted Gross Income (AGI) Must Be Less Than:
Rule 2 - You Must Have a Valid Social Security Number (SSN)
Rule 3 - Your Filing Status Cannot BeMarried Filing Separately
Rule 4 - You Must Be a U.S. Citizen or Resident Alien All Year
Rule 5 - You Cannot File Form 2555 or Form 2555-EZ
Rule 6 - Your Investment Income Must Be $2,900 or Less
Rule 7 - You Must Have Earned Income
Earned Income
Approved Form 4361 or Form 4029
Disability Benefits

Chapter 2 - Rules If You Have a Qualifying Child

Rule 8 - Your Child Must Meet the Relationship, Age, and Residency Tests
Rule 9 - Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC
Rule 10 - You Cannot Be a Qualifying Child of Another Person

Chapter 3 - Rules If You Do Not Have a Qualifying Child

Rule 11 - You Must Be at Least Age 25 but Under Age 65
Rule 12 - You Cannot Be the Dependent of Another Person
Rule 13 - You Cannot Be a Qualifying Child of Another Person
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 - 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 2008

Frequently Asked Questions About Form W-5

Chapter 7 - Detailed Examples

Example 1. Cynthia and Jerry Grey
Example 2. Sharon Rose
Example 3. Steve and Linda Green
Example 4. Victor and Ida Brown

Chapter 8 - Appendix

Earned Income Credit (EIC) Table

Chapter 9 - How To Get Tax Help

Chapter 10 - EIC Eligibility Checklist

index