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Tax Topic Index

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Publication 596
Earned Income Credit
Introduction, Useful Items and Important Changes
For use in Preparing 2014 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 $3,350 or Less

Rule 7—You Must Have Earned Income

Earned Income
Approved Form 4361 or Form 4029
Disability Benefits
Income That Is Not 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

Relationship Test
Age Test
Residency Test
Joint Return Test

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

Earned Income

IRS Will Figure the EIC for You

How To Figure the EIC Yourself

Special Instructions for Form 1040 Filers

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

Chapter 7
How To Get Tax Help

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?
What Can the Taxpayer Advocate Service Do For You?
How Can You Reach Us?
How Can You Learn About Your Taxpayer Rights?
How Else Does the Taxpayer Advocate Service Help Taxpayers?
Low Income Taxpayer Clinics
2014 Earned Income Credit (EIC) Table