Accounting tax return homework NEED BY SATURDAY

SCHEDULE EIC (Form 1040A or 1040)

Department of the Treasury Internal Revenue Service (99)

Earned Income Credit Qualifying Child Information

▶ Complete and attach to Form 1040A or 1040 only if you have a qualifying child.

1040A . . . . . . . . . .

1040

EIC

◀ OMB No. 1545-0074

2014 Attachment Sequence No. 43

▶ Information about Schedule EIC (Form 1040A or 1040) and its instructions is at www.irs.gov/scheduleeic.

Name(s) shown on return Your social security number

Before you begin: • See the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b, to make

sure that (a) you can take the EIC, and (b) you have a qualifying child. • Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card.

Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s social security card is not correct, call the Social Security Administration at 1-800-772-1213.

▲! CAUTION

• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details.

• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.

Qualifying Child Information Child 1 Child 2 Child 3

1 Child’s name If you have more than three qualifying children, you have to list only three to get the maximum credit.

First name Last name First name Last name First name Last name

2 Child’s SSN

The child must have an SSN as defined in the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b, unless the child was born and died in 2014. If your child was born and died in 2014 and did not have an SSN, enter “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records.

3 Child’s year of birth Year

If born after 1995 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5.

Year If born after 1995 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5.

Year If born after 1995 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5.

4 a Was the child under age 24 at the end of 2014, a student, and younger than you (or your spouse, if filing jointly)?

Yes.

Go to line 5.

No.

Go to line 4b.

Yes.

Go to line 5.

No.

Go to line 4b.

Yes.

Go to line 5.

No.

Go to line 4b.

b Was the child permanently and totally disabled during any part of 2014?

Yes. Go to line 5.

No. The child is not a qualifying child.

Yes. Go to line 5.

No. The child is not a qualifying child.

Yes. Go to line 5.

No. The child is not a qualifying child.

5 Child’s relationship to you (for example, son, daughter, grandchild, niece, nephew, foster child, etc.)

6 Number of months child lived with you in the United States during 2014

• If the child lived with you for more than half of 2014 but less than 7 months, enter “7.”

• If the child was born or died in 2014 and your home was the child’s home for more than half the time he or she was alive during 2014, enter “12.”

months Do not enter more than 12 months.

months Do not enter more than 12 months.

months Do not enter more than 12 months.

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 13339M Schedule EIC (Form 1040A or 1040) 2014

Schedule EIC (Form 1040A or 1040) 2014 Page 2

Purpose of Schedule After you have figured your earned income credit (EIC), use Schedule EIC to give the IRS information about your qualifying child(ren).

To figure the amount of your credit or to have the IRS figure it for you, see the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b.

Taking the EIC when not eligible. If you take the EIC even though you are not eligible and it is determined that your error is due to reckless or intentional disregard of the

EIC rules, you will not be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will not be allowed to take the credit for 10 years. You may also have to pay penalties.

Future developments. For the latest information about developments related to Schedule EIC (Form 1040A or 1040) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/scheduleeic.

TIP You may also be able to take the additional child tax credit if your child was your dependent and under age 17 at the end of 2014. For more details, see the instructions for line 43 of Form 1040A or line 67 of Form 1040.

Qualifying Child A qualifying child for the EIC is a child who is your . . .

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)

AND ▼ was . . .

Under age 19 at the end of 2014 and younger than you (or your spouse, if filing jointly) or

Under age 24 at the end of 2014, a student, and younger than you (or your spouse, if filing jointly) or

Any age and permanently and totally disabled

AND ▼

Who is not filing a joint return for 2014 or is filing a joint return for 2014 only to claim

a refund of withheld income tax or estimated tax paid

AND ▼

Who lived with you in the United States for more than half of 2014. If the child did not live with you for the required time,

see Exception to time lived with you in the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b.

▲! CAUTION

If the child was married or meets the conditions to be a qualifying child of another person (other than your spouse if filing a joint return), special rules apply. For details, see Married child or Qualifying child of more than one person in the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b.

Version A, Cycle 5

INTERNAL USE ONLY

DRAFT AS OF

May 30, 2014

2014 Schedule EIC (Form 1040)

SE:W:CAR:MP

Earned Income Credit

SCHEDULE EIC  (Form 1040A or 1040) 

Department of the Treasury Internal Revenue Service (99)

Earned Income Credit

Qualifying Child Information

▶ Complete and attach to Form 1040A or 1040 only if you have a qualifying child.

1040A

. . . . . . . . . .

1040

EIC

◀

OMB No. 1545-0074

2014

2014. Catalog Number 13339M.

Attachment 

Sequence No. 43

Attachment Sequence Number 43. For Paperwork Reduction Act Notice, see your tax return instructions.

▶ Information about Schedule EIC (Form 1040A or 1040) and its instructions is at www.irs.gov/scheduleeic. 

Before you begin:

• See the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b, to make                       sure that (a) you can take the EIC, and (b) you have a qualifying child. 

• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card. Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s social security card is not correct, call the Social Security Administration at 1-800-772-1213.  

▲

!

CAUTION

• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details. 

• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.

Qualifying Child Information

Child 1

Child 2

Child 3

1 Child’s name

If you have more than three qualifying children, you have to list only three to get the maximum credit. 

2 Child’s SSN

The child must have an SSN as defined in the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b,unless the child was born and died in 2014. If your child was born and died in 2014 and did not have an SSN, enter “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records.

3 Child’s year of birth

Year

If born after 1995 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5. 

Year

If born after 1995 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5. 

Year

If born after 1995 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5. 

4

a

Was the child under age 24 at the end of 2014, a student, and younger than you (or your spouse, if filing jointly)?

Go to line 5.

Go to line 4b.

Go to line 5.

Go to line 4b.

Go to line 5.

Go to line 4b.

b

Was the child permanently and totally disabled during any part of 2014?

Go to      line 5.

The child is not a qualifying child.

Go to line 5.

The child is not a qualifying child.

Go to line 5.

The child is not a qualifying child.

5

Child’s relationship to you 

(for example, son, daughter, grandchild,niece, nephew, foster child, etc.) 

6 Number of months child lived with you in the United States during 2014

• If the child lived with you for more than half of 2014 but less than 7 months, 

enter “7.” 

• If the child was born or died in 2014 and your home was the child’s home for more than half the time he or she was alive during 2014, enter “12.”

months

Do not enter more than 12 months.

months

Do not enter more than 12 months.

months

Do not enter more than 12 months.

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 13339M

Schedule EIC (Form 1040A or 1040) 2014 

Schedule EIC (Form 1040A or 1040) 2014

Page  2 

Purpose of Schedule

After you have figured your earned income credit (EIC), use Schedule EIC to give the IRS information about your qualifying child(ren).

To figure the amount of your credit or to have the IRS figure it for you, see the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b.

Taking the EIC when not eligible. If you take the EIC even though you are not eligible and it is determined that your error is due to reckless or intentional disregard of the

EIC rules, you will not be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will not be allowed to take the credit for 10 years. You may also have to pay penalties.

Future developments. For the latest information about developments related to Schedule EIC (Form 1040A or 1040) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/scheduleeic.

TIP

You may also be able to take the additional child tax credit if your child was your dependent and under age 17 at the end of 2014. 

For more details, see the instructions for line 43 of Form 1040A or line 67 of Form 1040. 

Qualifying Child

A qualifying child for the EIC is a child who is your         

Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew)

AND

▼

was         

Under age 19 at the end of 2014 and younger than you (or your spouse, if filing jointly) or Under age 24 at the end of 2014, a student, and younger than you (or your spouse, if filing jointly) or Any age and permanently and totally disabled

AND

▼

Who is not filing a joint return for 2014

 or is filing a joint return for 2014 only to claim

a refund of withheld income tax or estimated tax paid

AND

▼

Who lived with you in the United States for more than half 

of 2014. If the child did not live with you for the required time,

 see Exception to time lived with you in the instructions for

 Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b. 

▲

!

CAUTION

If the child was married or meets the conditions to be a qualifying child of another person (other than your spouse if filing a joint return), special rules apply. For details, see Married child or Qualifying child of more than one person in the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b.