Table of Contents

• Publication 596 - Introductory Material
  • Introduction   Introduction– Begin Here
    • Introduction.   Can I Claim the EIC?
    • Introduction.   Do I Need This Publication?
    • Introduction.   Do I Have To Have a Child To Qualify For The EIC?
    • Introduction.   How Do I Figure the Amount of EIC?
    • Introduction.   How Can I Quickly Locate Specific Information?
    • Introduction.   Is There Help Online?
    • Introduction.   What's New for 2011
• .   Rules for Everyone
  • Rule 1.
  • Rule 2.
    • U.S. citizen.
    • Valid for work only with INS authorization or DHS authorization.
    • SSN missing or incorrect.
    • Getting an SSN.
    • Filing deadline approaching and still no SSN.
  • Rule 3.
  • Rule 4.
  • Rule 5.
  • Rule 6.
  • Rule 7.
    • Earned Income
    • Approved Form 4361 or Form 4029
    • Disability Benefits
    • Income That Is Not Earned Income
• .   Rules If You Have a Qualifying Child
  • Rule 8.
    • Relationship Test
    • Age Test
    • Residency Test
    • Joint Return Test
  • Rule 9.
  • Rule 10.
• .   Rules If You Do Not Have a Qualifying Child
  • Rule 11.
  • Rule 12.
  • Rule 13.
  • Rule 14.
• .   Figuring and Claiming the EIC
  • Rule 15.
  • Earned Income
  • IRS Will Figure the EIC for You
  • How To Figure the EIC Yourself
    • Special Instructions for Form 1040 Filers
  • Schedule EIC
• .   Disallowance of the EIC
  • Form 8862
  • Are You Prohibited From Claiming the EIC for a Period of Years?
• .   Detailed Examples
  • Example 1. Cynthia and Jerry Grey
    • Step 1.
    • Step 2.
    • Step 3.
    • Step 5.
    • Step 6.
    • Completing the EIC Worksheet.
  • Example 2. Sharon Rose
  • Example 3. Steve and Linda Green
  • Example 4. Victor and Ida Brown
    • Part 1.
    • Parts 2 and 3.
    • Part 4.
    • Parts 5–7.
• A   Appendix
• B   How To Get Tax Help
• C   EIC Eligibility Checklist
• Index