Enlarge image | Schedule IN-EIC Schedule IN-EIC: Indiana’s Earned Income Credit Enclosure Form IT-40/IT-40PNR You must enclose if claiming this credit on Forms IT-40 or IT-40PNR. Sequence No. 9 State Form 49469 (R22 / 9-22) 2022 Name(s) shown on Form IT-40/IT-40PNR Your Social Security Number Section A: Figure Your Indiana Earned Income Credit A-1 Enter the earned income credit from your federal income tax return _______________________ A-1 .00 A-2 Enter your earned income (see instructions) _________________________________________ A-2 .00 A-3 Enter your Indiana earned income credit (see instructions). Carry this total to Form IT-40, Schedule 5, line 5, or Form IT-40PNR, Schedule F, line 5, Box A _________________ Indiana Earned Income Credit A-3 .00 Section B: Complete if you claimed one or more children on your federal Schedule EIC. See instructions. Child 1 Child 2 Enter each child’s information First name First name Last name Last name Child’s Social Security Number(s) Enter letter (e.g., A, B, ,Cetc.) in boxes below that describes each child’s relationship, age and location to you. Child 1 Child 2 B-1 Relationship: A Your Child B Grandchild C Stepchild D Foster Child (not related) E Other (related foster child, or other related child - see instructions) B-2 Age: A Under age 18 B Age 18 C Age 19 - 24 and full-time student D Age 19 or older and totally disabled B-3 Location: A Child lived with you at least ½ of the year B Child was born or died in 2022, and lived with you while alive in 2022. Important: You must complete and attach this schedule to your Form IT-40 or IT-40PNR when claiming the earned income credit. *17222111694* 17222111694 |
Enlarge image | Instructions for Schedule IN-EIC Here are some important things to know when figuring this credit: Line A-2. Enter your earned income from Worksheet A, Part 1, line 1, or from Worksheet B, Part 4, line 4b. • You must be eligible for and have claimed an EIC on your federal tax return. If not, STOP. You are not eligible to claim Line A-3. Enter your earned income credit from Worksheet A, Part Indiana’s EIC. 3, line 11, or from Worksheet B, Part 7, line 16. • Your income on Form IT-40, line 1 (or Indiana’s Schedule A, line 36A), must be less than $49,399. If it is the same amount Section B – Qualifying Child (Children) or more, STOP. You are not eligible to claim Indiana’s EIC. You must complete Section B if you are claiming one or two children • You must complete Worksheet A or Worksheet B. See the IT-40 when figuring Indiana’s EIC. or IT-40PNR instruction booklets for further details. • Schedule IN-EIC must be completed and enclosed by all filers First, complete Step 3 of the EIC instructions. There you’ll find the claiming the EIC. descriptions of who is a qualifying child for Indiana EIC purposes. • Indiana’s Publication EIC is available for additional information. It may be viewed online at www.in.gov/dor/tax-forms/2022- Social Security Number. Your qualifying child must have a valid individual-income-tax-forms/. Social Security number (SSN) unless the child was born and died in 2022.* Important: Enter information for the same child (or children) you Caution: You must know what your federal earned income credit entered on your federal Schedule EIC wherever possible. is before you can figure your Indiana EIC. If you don’t know what your federal EIC is by Indiana’s filing due date, go ahead and file Example. Marie has four children, three of whom she claimed for your Indiana return without claiming the EIC. Then, when you find federal EIC purposes. All three children meet the requirements to out what your federal EIC is, file an amended (corrected) Indiana be a qualified child within Indiana. Since Marie may claim up to two tax return to claim your Indiana EIC. qualified children on this schedule, she should list two of the three she claimed for federal EIC purposes. Example. Tim and Jane claimed their daughter and a foster child If, during 2022: (who lived with them for six months) as qualifying children for federal • you were an Indiana resident, and/or EIC purposes. Since their foster child did not live with them the entire • had income from Indiana sources, and year, the child is not a qualifying child for Indiana EIC purposes. • you claimed the EIC on your federal They may only claim their daughter as a qualifying child in Section B. income tax return, Form 1040, then you may be eligible to claim Indiana’s EIC. In Section B-1, the ‘Foster Child (not related)’ box (line D) is an unrelated child who was placed with you by an authorized placement STOP. You must get the 2022 IT-40 or IT-40PNR instruction booklet agency and lived with you the entire year. before you can continue. The instructions for how to figure Indiana’s EIC are located within those booklets. You may find these booklets In Section B-1, the ‘Other’ box (line F) includes a related foster online www.in.gov/dor/tax-forms/2022-individual-income-tax-forms/. child who lived with you the entire year, or your brother, sister, stepbrother, stepsister, or a descendant of your brother and/or sister, Once you get the instructions, review Step 1 through Step 7, and etc. (for example, your niece or nephew), whom you cared for as complete either Worksheet A or Worksheet B to figure your Indiana your own child. EIC. After you have completed the worksheet, return to these instructions and finish Schedule IN-EIC. *Exception. If your qualified dependent child was born and died in 2022 and you do not have a SSN for the child, enter the word “Died” Caution: Schedule IN-EIC must be filed with your tax return in order in the third (largest) Social Security Number box associated with your for you to be eligible to claim Indiana’s EIC. child’s name. You must keep a copy of the child’s birth certificate, death certificate and/or hospital records with your records as the Section A – Figure Your Indiana Earned Income Credit Indiana Department of Revenue (DOR) may request this information Line A-1. Enter the amount of earned income credit from your federal at a later date. The documents must show the child was born alive. income tax return. Exception Example Died *24100000000* 24100000000 |