Earned Income Credit Form

What tax forms are earned income credit forms?

The eligibility questions for lines 66a (Earned Income Credit or EIC) and 66b of the Form 1040 must be answered to claim the earned income credit. There are a few different worksheets that you must complete to figure out your earned income credit. See IRS Publication 596 for more instructions on earned income credit forms. The Earned Income Credit Worksheet can be found in the 1040 Instruction Booklet.

If you are eligible for earned income credit, complete an Earned Income Credit Worksheet.

If you are filing Schedule C or Schedule C-EZ, use Worksheet B.

Otherwise, use Worksheet A.

If you are not eligible for the earned income credit, write "No" directly to the right of line 66a.

If you have a qualifying child or children, you must also complete Schedule EIC and attach the schedule to your tax return. Do not attach the eligibility questions or worksheet.  Keep them with your records.

The amount of your earned income credit depends on the amount of your earned income and AGI and whether or not your have a qualifying child, or tow or more qualifying children. You use the Earned Income Credit (EIC) Table to find the amount of your earned income credit.

As with the Tax Table, read down the left hand column of the Earned Income Credit Table to find the income group that includes the amount you are looking for and read across to find the amount of your earned income tax credit. If your earned income and AGI are different, you look up the earned income credit for each amount and claim the earned income credit amount that is lower.

The summary table of the earned income tax credit is found in the IRS Publication 17 page 235. The Earned Income Tax Table is found in the IRS Publication 596, Earned Income Credit, in the Appendix on page 44.