Worksheet A—2018 EIC—Line 17a

Worksheet A—2018 EIC—Line 17a

Summary: This is an example of the worksheet used to determine the amount to enter on Form 1040, line 17a, for the earned income credit. Line items are included as described in the text; additionally, these line items are completed:

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.
Under" Part 1: All Filers Using Worksheet A":
1. Enter your earned income from Step 5. Field contains 25,000.
"2. Look up the amount on line 1 above in the E.I.C. Table to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here." field contains 5,574
"3. Enter the amount from Form 1040, line 7."field contains 25,525.
"4. Are the amounts on lines 3 and 1 the same? If Yes, leave line 5 blank and enter the amount from line 2 on line 6. If No. Go to line 5. Checkbox No is checked.".
Under "Part 2: Filers Who Answered No on Line 4":
"5. If you have: No qualifying children, is the amount on line 3 less than $8,500 ($14,200 if married filing jointly)?; 1 or more qualifying children, is the amount on line 3 less than $18,700 ($24,350 if married filing jointly)?" Look up the amount on line 3 in the EIC Table to find the credit. Be sure to use the correct column for your filing status and the number of children you have. Enter the credit here. Check box NO is checked and field contains $5,469.
Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.
Under" Part 3: Your Earned Income Credit"
"6. This is your earned income credit. Enter this amount on Form 1040, line 17a. "field contains $5,469.

Caution icon: If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, earlier, to and out if you must file Form 8862 to take the credit for 2018.