This topic described how to use the EIC Worksheet and Table to determine the taxpayer's eligibility for the EIC and the amount of the EIC.
Before completing the EIC Worksheet, determine whether the taxpayer is eligible to take the credit by completing the EIC eligibility questions in the tax return's instructions.
If the taxpayer is not eligible to claim the credit but appears to be based on income limitations, write "No" next to line 8a of Form 1040EZ, line 40a of Form 1040A, or line 64a of Form 1040. If the taxpayer can claim the earned income credit, then use the EIC Worksheet and EIC Table to determine the amount the taxpayer can claim and enter the amount on line 8a of Form 1040EZ, line 40a of Form 1040A, or line 64a of Form 1040.
For taxpayers with qualifying children, complete Schedule EIC, Earned Income Credit, and attach it to Form 1040A or Form 1040.
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