Earned Income Chart — Line 18a

IF you... AND you... THEN enter on line 18a... have net earnings from self-employment use either optional method to figure those net earnings, the amount figured using the Earned Income Worksheet next (even if you are also taking the EIC). are taking the EIC on Form 1040 or 1040-SR, line 27a, completed Worksheet B, relating to the EIC, in your Instructions for Form 1040, your earned income from Worksheet B (in your Instructions for Form 1040), line 4b, plus all of your nontaxable combat pay if you did not elect to include it in earned income for the EIC. If you were a member of the clergy, subtract (a) the rental value of a home or the nontaxable portion of an allowance for a home furnished to you (including payments for utilities), and (b) the value of meals and lodging provided to you, your spouse, and your dependents for your employer’s convenience. did not complete Worksheet B, relating to the EIC, in your Instructions for Form 1040, your earned income from Step 5 of the EIC instructions in your tax return instructions, plus all of your nontaxable combat pay if you did not elect to include it in earned income for the EIC. are not taking the EIC the amount figured using the Earned Income Worksheet next.