Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. This chapter discusses Rules 11 through 14. You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child.
You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next.
You must be at least age 25 but under age 65 at the end of 2010. If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2010. It does not matter which spouse meets the age test, as long as one of the spouses does.
If neither you nor your spouse meets the age test, you cannot claim the EIC. Put “No” next to line 64a (Form 1040), line 41a (Form 1040A), or line 9a (Form 1040EZ).
If you are not filing a joint return, you meet this rule if:
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You checked box 6a on Form 1040 or 1040A, or
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You did not check the “You” box on line 5 of Form 1040EZ, and you entered $9,350 on that line.
If you are filing a joint return, you meet this rule if:
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You checked both box 6a and box 6b on Form 1040 or 1040A, or
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You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $18,700 on that line.
If you are not sure whether someone else can claim you (or your spouse if filing a joint return) as a dependent, get Publication 501 and read the rules for claiming a dependent.
If someone else can claim you (or your spouse if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit.
Example 1.
In 2010, you were age 25, single, and living at home with your parents. You worked and were not a student. You earned $7,500. Your parents cannot claim you as a dependent. When you file your return, you claim an exemption for yourself by not checking the “You” box on line 5 of your Form 1040EZ and by entering $9,350 on that line. You meet this rule.
Example 2.
The facts are the same as in Example 1, except that you earned $2,000. Your parents can claim you as a dependent but decide not to. You do not meet this rule. You cannot claim the credit because your parents could have claimed you as a dependent.
Example 1.
You are 18 years old. You and your 17-year-old wife live with your parents and had $800 of interest income and no other income. Neither you nor your wife is required to file a tax return. Taxes were taken out of your interest income due to backup withholding so you file a joint return only to get a refund of the withheld taxes. Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. They can claim exemptions for you and your wife if all the other tests to do so are met.
Example 2.
The facts are the same as in Example 1except you are 26 years old and had $2,000 of wages and no interest income or backup withholding. No taxes were taken out of your pay, and you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $155 and a making work pay credit of $124 and get a refund of $279 ($155 + $124). You file the return to get the EIC and the making work pay credit, so you are not filing it only as a claim for refund. Your parents cannot claim an exemption for either you or your wife.
You are a qualifying child of another person (your parent, guardian, foster parent, etc.) if all of the following statements are true.
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You are that person's son, daughter, stepchild, grandchild, or foster child. Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or the child or grandchild of that persons's brother, sister, half brother, half sister, stepbrother, or stepsister).
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You were:
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Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly),
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Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or
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Permanently and totally disabled, regardless of age.
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You lived with that person in the United States for more than half of the year.
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You are not filing a joint return for the year (or are filing a joint return only as a claim for refund).
For more details about the tests to be a qualifying child, see Rule 8.
If you (or your spouse if filing a joint return) are a qualifying child of another person, you cannot claim the EIC. This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Put “No” next to line 64a (Form 1040), line 41a (Form 1040A), or line 9a (Form 1040EZ).
Example.
You lived with your mother all year. You are age 26, unmarried, and permanently and totally disabled. Your only income was from a community center where you went three days a week to answer telephones. You earned $5,000 for the year and provided more than half of your own support. Because you meet the relationship, age, residency, and joint return tests. you are a qualifying child of your mother for the EIC. She can claim the EIC if she meets all the other requirements. Because you are a qualifying child of your mother, you cannot claim the EIC. This is so even if your mother cannot or does not claim the EIC.
Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year.
If it was not, put “No” next to line 64a (Form 1040), line 41a (Form 1040A), or line 9a (Form 1040EZ).
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