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Tax Topic Index

Tax Topics

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Publication 596
Earned Income Credit
Introduction, Useful Items and Important Changes
For use in Preparing 2013 Returns

Chapter 1—Rules for Everyone

Rule 1—Adjusted Gross Income (AGI) Limits
Rule 2—You Must Have a Valid Social Security Number (SSN)
Rule 3—Your Filing Status Cannot Be Married Filing Separately
Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year
Rule 5—You Cannot File Form 2555 or Form 2555-EZ
Rule 6—Your Investment Income Must Be $3,300 or Less
Rule 7—You Must Have Earned Income

Chapter 2—Rules If You Have a Qualifying Child

Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests
Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC
Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer

Chapter 3—Rules If You Do Not Have a Qualifying Child

Rule 11—You Must Be at Least Age 25 but Under Age 65
Rule 12—You Cannot Be the Dependent of Another Person
Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer
Rule 14—You Must Have Lived in the United States More Than Half of the Year

Chapter 4—Figuring and Claiming the EIC

Rule 15—Earned Income Limits
IRS Will Figure the EIC for You
How To Figure the EIC Yourself
Schedule EIC

Chapter 5—Disallowance of the EIC

Form 8862
Are You Prohibited From Claiming the EIC for a Period of Years?

Chapter 6—Detailed Examples

Example 1—Sharon Rose
Example 2—Cynthia and Jerry Grey
Earned Income Credit (EIC) Table

How To Get Tax Help

Low Income Taxpayer Clinics