IRS Pub. 17, Your Federal Income Tax
To qualify for the earned income credit, you must meet certain
rules. These rules are explained in Part A, Rules for Everyone,
Part B, More Rules If you Have a Qualifying Child,
and Part C, More Rules If You Do Not Have a Qualifying
Child. You qualify for the credit if you meet all the rules in
each part that applies to you. For example:
- If you have a qualifying child, the rules in Parts A and B
apply to you.
- If you do not have a qualifying child, the rules in Parts A
and C apply to you.
EIC at a glance
Do you have a qualifying child?
Basically, a qualifying child is a child who:
- Is your son, daughter, adopted child, grandchild, stepchild,
or eligible foster child, and
- Was (at the end of 1998) under age 19, under age 24 and a
full-time student, or any age and permanently and totally disabled
during the year, and
- Lived with you in the United States for more than half of
1998 (for all of 1998 if the child is your eligible foster
child).
See B-2, Qualifying Child, for more detailed
information.
Table 37-1. Earned Income Credit at a Glance.
Use Table 37-1 as a guide to Parts A, B, and C. The table is
a summary list of all the rules in each part. Each rule listed has a
rule number. Use this rule number to find a more detailed discussion
of that rule in this chapter.
If Improper Claim
Made in Prior Year
If your earned income credit claim is denied as the result of
deficiency procedures, you cannot claim the credit again unless you
attach to your return Form 8862, Information To Claim Earned
Income Credit After Disallowance. If you claim the credit
without attaching Form 8862, your claim will be automatically denied.
If you are subject to the 2- or 10-year disallowance period, these
rules will apply if you wish to claim the EIC after the disallowance
period is over.
More information.
Get Publication 596
for more detailed information about the
disallowance period, Form 8862, and for an explanation of deficiency
procedures.
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