INSTRUCTIONS: EARNED INCOME CREDIT Schedule EIC
“Earned Income Credit Schedule EIC Step 1”
You need to make sure your child, stepchild, foster child, brother, sister, stepsibling, half-sibling, or a descendant of any of them qualify under the EIC form. In order to qualify, the following qualifications are needed:
· under the age of 19 at end of 2011 and younger than you or your spouse if filing jointly
· under the age of 24 at end of 2011, a student, and younger than you and your spouse if filing jointly
· any age and permanently or totally disabled
· who is not filing a joint return for 2011 or filing a joint return for 2011 to claim for refund
· who lived with you in the United States for more than half of 2011 (see exceptions under Form 1040A)
“Earned Income Credit Schedule EIC Step 2”
In part 1, you only have to list three children even if you have more to get the maximum credit. Provide their full legal names.
“Earned Income Credit Schedule EIC Step 3”
In part 2, make sure the SSN agrees with the child’s social security card. If the child was born in 2011 and died in the same year without a SSN, write “Died” on the line and attach copy of birth certificate, death certificate, or hospital records.
“Earned Income Credit Schedule EIC Step 4”
In part 3, enter the full year of the child’s year of birth.
“Earned Income Credit Schedule EIC Step 5”
In parts 4a and 4b, make sure you check all “yes” or “no” boxes as they apply. The section is not complete if you leave any sections unchecked.
“Earned Income Credit Schedule EIC Step 6”
In part 5, make sure the relationship qualifies as mentioned at the beginning of these instructions.
“Earned Income Credit Schedule EIC Step 7”
In part 6, do not enter more than 12 months. If the child lived with you for more than half of 2011 by less than 7 months, enter 7 months. If the child was born in 2011, died the same year, and your home was the child’s home for the entire time, enter 12 months.