Important Note about the 2009 Form W-5, Earned Income Credit Advance Payment Certificate and the 2009 Formulario W-5 (SP) |
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The 2009 Form W-5, Earned Income Credit Advance Payment Certificate, and the 2009 Formulario W-5(SP), Certificado del Pago por Adelantado del Crédito por Ingreso del Trabajo, were revised in January 2009 to reflect the following changes:
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A What's New was added describing the changes to the definition of a qualifying child
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Item 2 under Who is a Qualifying Child? was revised to reflect that a qualifying child must be younger than the person claiming the child
The changes to the forms are because of Public Law 110-351, section 501, and apply to tax years starting with January 1, 2009.
Employees who submitted an earlier version of the 2009 Form W-5 or the Formulario W-5(SP) and based their Advance EITC on a child who is older than the employee may need to submit a revised form to their employer. If the employee does not have another child who is a qualifying child for the EITC, the employee should complete a new form. The employee needs to check the No box on line 1, sign and date the form and give the revised form to their employer. If the employee has another child who meets the qualifying child rules on Page 3 of the form, the employee does not need to submit a revised form.
Form W-5 Formulario W-5(SP)
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Page Last Reviewed or Updated: February 06, 2009