Pub. 17, Chapter 37 - Earned Income Credit
To see if you can claim the EIC, you must first meet all of the
rules explained in Part A, Rules for Everyone. Then you
must meet the rules in Part B, Rules If you Have a Qualifying
Child or Part C, Rules If You Do Not Have a Qualifying
Child. There are two final rules you must meet in Part D,
Figuring and Claiming the EIC. 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,
B, and D apply to you.
- If you do not have a qualifying child, the rules in
Parts A, C, and D apply to you.
EIC in a Nutshell
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 1999) 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
1999 (for all of 1999 if the child is your eligible foster
child).
See Rule 7 for more detailed information.
Table 37-1. Earned Income Credit in a Nutshell.
Use Table 37-1 as a guide to Parts A, B, C,
and D. The table is a summary list of all the rules
in each part. Each rule listed has a rule number. Use the rule number
to find a more detailed discussion of that rule in this chapter.
If Improper Claim Made in Prior Year
You must file Form 8862 if your 1997 or 1998 EIC was reduced or
disallowed for any reason other than a math or clerical error. But do
not file Form 8862 if, after your EIC was reduced or disallowed in an
earlier year, you filed Form 8862 (or other documents) and your EIC
was then allowed. Also do not file Form 8862 or take the credit if it
was determined that your error was due to reckless or intentional
disregard of the EIC rules or fraud.
More information.
See Publication 596
for more detailed information about the
disallowance period and Form 8862.
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