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Form 1040—Lines 64a and 64b 3. Is your filing status married filing separately? Lines 64a and 64b— Yes. No. Continue STOP  Earned Income Credit (EIC) You cannot take the credit. What Is the EIC? The EIC is a credit for certain people who work. The credit may 4. Are you filing Form 2555 or 2555-EZ (relating to foreign give you a refund even if you do not owe any tax. earned income)? Special rules may apply for people who had to relocate Yes. No. Continue STOP  because of the storms, tornadoes, or flooding in a You cannot take the Midwestern disaster area. For details, see Pub. 4492-B. TIP credit. To Take the EIC: 5. Were you or your spouse a nonresident alien for any part of • Follow the steps below. 2009? • Complete the worksheet that applies to you or let the IRS Yes. See Nonresident No. Go to Step 2. figure the credit for you. aliens on page 51. • If you have a qualifying child, complete and attach Schedule EIC. For help in determining if you are eligible for the EIC, go to Investment Income Step 2 www.irs.gov/eitc and click on “EITC Assistant.” This service is available in English and Spanish. 1. Add the amounts from If you take the EIC even though you are not eligible and Form 1040: it is determined that your error is due to reckless or Line 8a intentional disregard of the EIC rules, you will not be CAUTION ! allowed to take the credit for 2 years even if you are Line 8b + otherwise eligible to do so. If you fraudulently take the EIC, you Line 9a + will not be allowed to take the credit for 10 years. See Form 8862, who must file, that begins on page 50. You may also have to pay Line 13* + penalties. Investment Income = All Filers Step 1 *If line 13 is a loss, enter -0-. 1. If, in 2009: • 3 or more children lived with you, is the amount on Form 2. Is your investment income more than $3,100? 1040, line 38, less than $43,279 ($48,279 if married filing Yes. Continue No. Skip question 3; go to  jointly)? question 4. • 2 children lived with you, is the amount on Form 1040, line 38, less than $40,295 ($45,295 if married filing 3. Are you filing Form 4797 (relating to sales of business jointly)? property)? • 1 child lived with you, is the amount on Form 1040, line 38, less than $35,463 ($40,463 if married filing jointly)? Yes. See Form 4797 No. STOP • No children lived with you, is the amount on Form 1040, filers on page 50. You cannot take the credit. line 38, less than $13,440 ($18,440 if married filing jointly)? 4. Do any of the following apply for 2009? Yes. Continue No.  STOP • You are filing Schedule E. You cannot take the credit. • You are a member of a qualified joint venture that is a passive activity reporting rental real estate income not subject to self-employment tax on Schedule C or C-EZ. 2. Do you, and your spouse if filing a joint return, have a social security number that allows you to work or is valid • You are reporting income from the rental of personal for EIC purposes (see page 51)? property not used in a trade or business. • You are reporting income on Form 1040, line 21, from Yes. Continue No.  STOP Form 8814 (relating to election to report child’s interest You cannot take the credit. and dividends). Enter “No” on the dotted Yes. You must use No. Go to Step 3. line next to line 64a. Worksheet 1 in Pub. 596 to see if you can take the credit. Need more information or forms? See page 96. - 48 -