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IRS.gov Website
Publication 596
taxmap/pubs/p596-021.htm#en_us_publink1000298717

Chapter 6
Detailed Examples


The next few pages contain two detailed examples (with a filled-in Schedule EIC and EIC Worksheet) that may be helpful if you have questions about claiming the EIC.
taxmap/pubs/p596-021.htm#en_us_publink1000695

Example 1—Sharon Rose

rule
Sharon Rose is age 63 and retired. She received $7,000 in social security benefits during the year and $9,000 from a part-time job. She also received a taxable pension of $6,400. Sharon had no other income. Her AGI on line 22 of Form 1040A is $15,400 ($9,000 + $6,400).
Sharon is not married and lived alone in the United States for the entire year. She cannot be claimed as a dependent on anyone else's return. She does not have any investment income and does not have a qualifying child.
Sharon reads the steps for eligibility in her Form 1040A instructions. In Step 1 she discovers that, because her AGI ($15,400) is not less than $14,590, she cannot take the EIC. She completes the rest of her Form 1040A and files it with the IRS.