Publication 596
Earned Income Credit (EIC)

For use in preparing 2002 Returns

Table of Contents

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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

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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