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B Worksheet —Earned Income Credit (EIC)—Lines 64a and 64b STOP Keep for Your Records Use this worksheet if you answered “Yes” to Step 5, question 3, on page 50. Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4. 1a. 2. 3. 1a Enter the amount from Schedule SE, Section A, line 3, or Section B, line 3, whichever applies. Subtract line 1d from 1c. Do not include on these lines any statutory employee income, any net profit from services performed as a notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form 4029 or Form 4361, or any income or loss from a qualified joint venture reporting only rental real estate income not subject to self-employment tax. If you want to figure the credit yourself, enter the amount from line 4b on line 6 (page 54). Yes. If you want the IRS to figure your credit, see page 50. Part 3 Part 1 Part 2 Self-Employed, Members of the Clergy, and People With Church Employee Income Filing Schedule SE Self-Employed NOT Required To File Schedule SE Statutory Employees Filing Schedule C or C-EZ ●2 qualifying children, is line 4b less than $40,295 ($45,295 if married filing jointly)? ●1 qualifying child, is line 4b less than $35,463 ($40,463 if married filing jointly)?  If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3.  1e b. c. d. e. 1b Enter any amount from Schedule SE, Section B, line 4b, and line 5a. 1c Combine lines 1a and 1b. 1d Enter the amount from Schedule SE, Section A, line 6, or Section B, line 13, whichever applies. + = – = For example, your net earnings from self-employment were less than $400. a. 2a Enter any net farm profit or (loss) from Schedule F, line 36, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*. b. 2b Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1*. + Combine lines 2a and 2b. 2c c. = Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that you are filing as a statutory employee. 3 Part 4 All Filers Using Worksheet B Note. If line 4b includes income on which you should have paid self- employment tax but did not, we may reduce your credit by the amount of self-employment tax not paid. 4a. Enter your earned income from Step 5 on page 50. 4b b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income. 5. If you have: ●No qualifying children, is line 4b less than $13,440 ($18,440 if married filing jointly)? Enter “No” on the dotted line next to line 64a. No. You cannot take the credit. *Reduce any Schedule K-1 amounts by any partnership section 179 expense deduction claimed, unreimbursed partnership expenses claimed, and depletion claimed on oil and gas properties. If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. Enter your name and social security number on Schedule SE and attach it to your return. Enter “No” on the dotted line next to line 64a. If line 4b is zero or less, You cannot take the credit. 4a STOP ●3 or more qualifying children, is line 4b less than $43,279 ($48,279 if married filing jointly)? - 53 - Need more information or forms? See page 96.