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Publication 596
Earned Income Credit (EIC)
For use in preparing
2002
Returns
Table of Contents
[ Click for Index ]
Publication 596, Earned Income Credit (EIC)
Introduction- Begin Here
What is the EIC?
Can I Claim the EIC?
Do I Need This Publication?
What If I Was Sent Here From the Instructions for Form 1040 or Form 1040A?
How Do I Figure the Amount Of EIC?
How Can I Quickly Locate Specific Information?
How Can I Get EIC In My Paycheck In the Year 2003?
Important Changes
Important Reminders
Chapter 1. Rules for Everyone
Rule 1.
Rule 2.
Rule 3.
Rule 4.
Rule 5.
Rule 6.
Earned Income
Approved Form 4361 or Form 4029
Disability Benefits
Income That Is Not Earned Income
Chapter 2. Rules If You Have a Qualifying Child
Rule 7.
Relationship Test
Age Test
Residency Test
Social security number.
Rule 8.
Rule 9.
Chapter 3. Rules If You Do Not Have a Qualifying Child
Rule 10.
Rule 11.
Rule 12.
Rule 13.
Chapter 4. Figuring and Claiming the EIC
Rule 14.
Rule 15.
IRS Will Figure the EIC for You
How To Figure the EIC Yourself
How To Use EIC Worksheets A and B
Special Instructions for Clergy, Prison Inmates, and Deferred Compensation Plans
Schedule EIC
Chapter 5. Disallowance of the EIC
Form 8862
Are You Prohibited From Claiming the EIC for a Period of Years?
Chapter 6. Advance Payment of EIC in 2003
Step 1.
Question 1.
Question 2.
Question 3.
Step 2.
Frequently Asked Questions About Form W-5
Step 3.
Chapter 7. Detailed Examples
Example 1. Cynthia and Jerry Grey
Example 2. David and Judy Brown
Example 3. Sharon Rose
Example 4. Steve and Linda Green
Appendix
How To Get Tax Help
EIC Eligibility Checklist
Index
[ Click for Table of Contents ]
A
Adopted child
Advance EIC
Advance EIC
Age test (
See
Qualifying child )
Age test (
See
Qualifying child )
C
Child, Birth or death of
Child, Foster child
Child, Foster child
Child, Foster child
Child, Foster child
Child, Married child
Church employee
Church employee
Community property
Community property
D
Detailed examples
Disability benefits
Disallowance of the EIC
E
Earned income
Earned income
Earned Income Credit (EIC) Table
Extended active duty
Extended active duty
F
Figuring , EIC yourself
Figuring , EIC yourself
Filing status, Married filing a joint return
Forms, 1040X
Forms, 2555-EZ
Forms, 4029
Forms, 4361
Forms, 4868
Forms, 8862
Forms, 8862
Forms, W-5
Forms, W-5
Fraud
H
Head of household
Homeless
Homeless
I
Inmate
Investment income
IRS can figure EIC for you
M
Minister
N
Net earnings self-employment
P
Passive activity
Prisoner
Prisoner
Q
Qualifying child, Of another person
Qualifying child, Permanently and totally disabled
Qualifying child, Residency test
R
Relationship test (
See
Qualifying child )
Residency test (
See
Qualifying child )
S
Schedules, C or C-EZ
Schedules, EIC
Schedules, EIC
Schedules, SE
School
Self-employed persons
Self-employment tax
Statutory employee
Statutory employee
Student
Suggestions for publication
T
Taxpayer Advocate
Taxpayer identification number, Adoption taxpayer identification number (ATIN)
Taxpayer identification number, Individual taxpayer identification number (ITIN)
Taxpayer identification number, Individual taxpayer identification number (ITIN)
Taxpayer identification number, Social security number (SSN)
Taxpayer identification number, Social security number (SSN)
Tips, wages, and salaries
TTY/TDD information
U
United States
United States
V
Veterans' benefits
W
Workfare payments