| You may claim the EIC if you answer YES to all the following questions.* |
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YES |
NO |
| 1. |
Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 1.) |
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| 2. |
Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 2.)
Caution: If you are a nonresident alien, answer YES only if your filing status is married filing jointly and you are
married to a U.S. citizen or resident alien. (See Rule 3.) |
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| 3. |
Answer YES if you are not filing Form 2555 or Form 2555-EZ. Otherwise, answer NO. (See Rule
4.) |
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| 4. |
Is your investment income $2,450 or less? (See Rule 5.) |
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| 5. |
Is your total earned income at least $1 but less than:
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$10,710 if you do not have a qualifying child,
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$28,281 if you have one qualifying child, or
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$32,121 if you have more than one qualifying child?
(See Rules 6 and 14.)
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| 6. |
Is your modified AGI less than:
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$10,710 if you do not have a qualifying child,
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$28,281 if you have one qualifying child, or
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$32,121 if you have more than one qualifying child?
(See Rule 15.)
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| 7. |
Answer YES if you (and your spouse if filing a joint return) are not a qualifying child of another person. Otherwise,
answer NO. (See Rules 9 and 12.) |
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STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10-12. If you do not have a qualifying child, skip questions
8 and 9 and answer 10-12.* |
| 8. |
Does your child meet the age, residency, and relationship tests for a qualifying child? (See Rule 7.) |
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| 9. |
Is your child a qualifying child only for you? Answer YES if your qualifying child is also a qualifying child for
another person but your modified AGI is higher than the other person's. (See Rule 8.) |
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| 10. |
Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See Rule
13.) |
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| 11. |
Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2001? (See Rule
10.) |
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| 12. |
Answer YES if you (and your spouse if filing a joint return) cannot be claimed as a dependent on anyone else's
return. Answer NO if you (or your spouse if filing a joint return) can be claimed as a dependent on someone else's return. (See Rule
11.) |
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| *PERSONS WITH A QUALIFYING CHILD: If you answered YES to questions 1 through 9,
you can claim the EIC. Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. You cannot use Form 1040EZ. |
| PERSONS WITHOUT A QUALIFYING CHILD: If you answered YES to questions 1 through
7, and 10 through 12, you can claim the EIC. |
| If you answered NO to any question that applies to you: You cannot claim the
EIC. |
