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To help us develop a more useful index, please let us know if you have ideas for index entries. See “Comments and Suggestions” in the “Introduction” for the ways you can reach us. Index

A Adopted child 10 Adoption taxpayer identification number (ATIN) 13 Age test (See Qualifying child) Alaska Permanent Fund dividends 8 Alimony 9 Annuities 9 Armed forces 9, 12, 13, 19, 21 Assistance (See Tax help) B Basic Allowance for Housing (BAH) 9 Basic Allowance for Subsistence (BAS) 9 Birth of child 12 C California domestic partner 9 Child: Adopted child 10 Birth or death of 12 Foster child 10, 16, 18 Kidnapped child 12 Married child 13 Child support 9 Clergy 20 Combat zone pay 20 Community property 5, 9 Conservation Reserve Program payments 9 D Death of child 12 Detailed examples 24 Disability benefits 9 Disabled 12 Disallowance of the EIC 22 Dividend income 9 Divorced parents, special rule 15 Domestic partner 9 E Earned income 8 EITC Assistant 3 Examples, detailed 24 Extended active duty 12, 19 F Figuring EIC yourself 19, 21 Filing status: Head of household 5 Married filing separately 5 Forms: 1040 2, 4–6 1040X 5 2555 6 2555–EZ 6 4029 8, 9 4361 8, 9 4797 2 8814 2 8862 23 Foster care payments 9 Foster child 10, 16, 18 Fraud 23, 24 H Head of household 5, 9, 13 Home: Homeless shelter 19 Military 19 United States 19 Homeless 12, 19 I Income that is not earned income 9 Individual taxpayer identification number (ITIN) 5, 13 Inmate 9, 20 Interest 9 Investment income 6 IRS can figure EIC for you 21 J Joint return test (See Qualifying child) K Kidnapped child 12 M Married child 13 Married filing a joint return 6 Medicaid waiver payments 20 Military: Combat pay 9 Nontaxable pay 9 Outside U.S. 12 Minister 8, 20 N Net earnings, self-employment 8 Nevada domestic partner 9 Nonresident alien 6, 24 O Online help: EITC Assistant 3 P Parents, divorced or separated 13, 15 Partner, domestic 9 Passive activity 7 Pensions 9 Permanently and totally disabled 12 Prisoner 20 Publications (See Tax help) Q Qualifying child 2, 3, 10 Age test 10 Home 12 Joint return test 10 Permanently and totally disabled 12 Relationship test 10 Residency test 12 United States 12 R Railroad retirement benefits 9 Registered domestic partner 9 Relationship test (See Qualifying child) Reminders 3 Residency test (See Qualifying child) S Salaries, wages, and tips 8, 20 Schedules: C 21 C-EZ 21 EIC 10, 13, 20–22 SE 20, 21 School 12 Self-employed persons 8, 20, 21 Self-employment income 20 Self-employment tax 21 Publication 596 (2021) Page 43