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The earned income credit is computed on the EIC Worksheet.
Before completing the EIC Worksheet, you must first determine whether the taxpayer is eligible to take the credit by completing the EIC eligibility questions in the instructions for line 8a of Form 1040EZ, line 40a of Form 1040A, or line 64a of Form 1040.
If the taxpayer is not eligible to claim the credit, write "No" next to line 8a of Form 1040EZ, line 40a of Form 1040A, or line 64a of Form 1040.
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The instructions for Forms 1040EZ, 1040A, and 1040 include the EIC Worksheet and the steps for determining EIC eligibility.
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