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Form 1040—Lines 64a and 64b Continued from page 48 2. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2009? Qualifying Child Step 3 Yes. No. Skip Step 4; go to STOP Step 5 on page 50. You cannot take the credit. Enter “No” on A qualifying child for the EIC is a child who is your... the dotted line next to line 64a. Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew) Filers Without a Qualifying Child Step 4 1. Is the amount on Form 1040, line 38, less than $13,440 ($18,440 if married filing jointly)? AND Yes. Continue No.  STOP was ... You cannot take the credit. Under age 19 at the end of 2009 and younger than you (or your spouse, if filing jointly) 2. Could you, or your spouse if filing a joint return, be a qualifying child of another person in 2009? or Yes. No. Continue STOP  Under age 24 at the end of 2009, a student (see page 51), and You cannot take the younger than you (or your spouse, if filing jointly) credit. Enter “No” on or the dotted line next to line 64a. Any age and permanently and totally disabled (see page 51) 3. Can you, or your spouse if filing a joint return, be claimed as a dependent on someone else’s 2009 tax return? AND Yes. No. Continue STOP  Who is not filing a joint return for 2009 (or is filing a joint return for 2009 only as a claim for refund) You cannot take the credit. 4. Were you, or your spouse if filing a joint return, at least age AND 25 but under age 65 at the end of 2009? If your spouse died Who lived with you in the United States for more than half in 2009, see Pub. 596 before you answer. of 2009. Yes. Continue No.  STOP If the child did not live with you for the You cannot take the credit. required time, see Exception to time lived with you on page 50. 5. Was your home, and your spouse’s if filing a joint return, in the United States for more than half of 2009? Members of the military stationed outside the United States, see page 51 before you answer. CAUTION ! If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing a Yes. Go to Step 5 No. STOP on page 50. joint return) for 2009, or the child was married, see page 51. You cannot take the credit. Enter “No” on the dotted line next to line 64a. 1. Do you have at least one child who meets the conditions to be your qualifying child? Yes. The child must No. Skip question 2; go to have a valid social se- Step 4. curity number (SSN) as defined on page 51 unless the child was born and died in 2009. If at least one qualify- ing child has a valid SSN (or was born or died in 2009), go to question 2. Otherwise, you cannot take the credit. - 49 - Need more information or forms? See page 96.