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Publication 596

How To Figure the EIC Yourself

To figure the EIC yourself, use the EIC worksheet in the instructions for the form you are using (Form 1040, Form 1040A, or Form 1040EZ). If you have a qualifying child, complete Schedule EIC (discussed later in this chapter) and attach it to your tax return.
If you want the IRS to figure your EIC for you, see IRS Will Figure the EIC for You, earlier.

Special Instructions for Form 1040 Filers

If you file Form 1040, you will need to decide whether to use EIC Worksheet A or EIC Worksheet B to figure the amount of your EIC. This section explains how to use these worksheets and how to report the EIC on your return.

EIC Worksheet A.

Use EIC Worksheet A if you were not self-employed at any time in 2014 and are not a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C or C-EZ.

EIC Worksheet B.

Use EIC Worksheet B if you were self-employed at any time in 2014 or are a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C or C-EZ. If any of the following situations apply to you, read the paragraph and then complete EIC Worksheet B.
Net earnings from self-employment $400 or more.
If your net earnings from self-employment are $400 or more, be sure to correctly fill out Schedule SE (Form 1040) and pay the proper amount of self-employment tax. If you do not, you may not get all the EIC you are entitled to.
When figuring your net earnings from self-employment, you must claim all your allowable business expenses.
When to use the optional methods of figuring net earnings.
Using the optional methods on Schedule SE to figure your net earnings from self-employment may qualify you for the EIC or give you a larger credit. If your net earnings (without using the optional methods) are less than $4,800, see the instructions for Schedule SE for details about the optional methods.
When both spouses have self-employment income.
You must complete both Parts 1 and 2 of EIC Worksheet B if all of the following conditions apply to you.
  1. You are married filing a joint return.
  2. Both you and your spouse have income from self-employment.
  3. You or your spouse file a Schedule SE and the other spouse does not file Schedule SE.

Statutory employees.

Statutory employees report wages and expenses on Schedule C or C-EZ. They do not file Schedule SE. If you are a statutory employee, enter the amount from line 1 of Schedule C or C-EZ in Part 3 when you complete EIC Worksheet B.