Worksheet A—2021 EIC—Line 27a

Worksheet A—2021 EIC—Line 27a

Summary: This flowchart represents the worksheet information listed on Worksheet A to determine your Earned Income Credit.

Start

This is the beginning of the flowchart.

Process (a)

Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered "No" to Step 5, question 2. Otherwise, use Worksheet B.

Continue To Process (b)

Process (b)

Part 1. All Filers Using Worksheet A

Continue To Process (c)

Process (c)

1. Enter your earned income from Step 5.

Continue To Process (d)

Process (d)

2. Look up the amount on line 1 above in the EIC Table (right after Worksheet B) to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN as defined earlier. Enter the credit here.

Continue To Decision (1)

Decision (1)

Is line 2 zero?

IF Yes Continue To Process (e)
IF No Continue To Process (f)

Process (e)

Stop. You can't take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27a.

Continue To End

Process (f)

3. Enter the amount from Form 1040 or 1040-SR, line 11.

Continue To Decision (2)

Decision (2)

4. Are the amounts on lines 3 and 1 the same?

IF Yes Continue To Process (g)
IF No Continue To Process (h)

Process (g)

Skip line 5; enter the amount from line 2 on line 6.

Continue To Process (m)

Process (h)

Go to line 5.

Continue To Process (i)

Process (i)

Part 2. Filers Who Answered "No" on Line 4.

Continue To Decision (3)

Decision (3)

5. Do you have qualifying children?

IF Yes Continue To Decision (4)
IF No Continue To Decision (5)

Decision (4)

Is the amount on line 3 less than $19,550 ($25,500 if married filing jointly)?

IF Yes Continue To Process (j)
IF No Continue To Process (k)

Decision (5)

Is the amount on line 3 less than $11,650 ($17,600) if married filing jointly)?

IF Yes Continue To Process (j)
IF No Continue To Process (k)

Process (j)

Leave line 5 blank; enter the amount from line 2 on line 6.

Continue To Process (m)

Process (k)

Look up the amount on line 3 in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here.

Continue To Process (l)

Process (l)

Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.

Continue To Process (m)

Process (m)

Part 3. Your Earned Income Credit

Continue To Process (n)

Process (n)

6. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27a.

Continue To Process (o)

Process (o)

Reminder—If you have a qualifying child, complete and attach Schedule EIC.

CAUTION! If your EIC for a year after 1996 was reduced or disallowed, see "Form 8862, who must file", earlier, to find out if you must file Form 8862 to take the credit for 2021.

Continue To End

End

This is the end of the flowchart.