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Instructions for Schedule IN-EIC
Here are some important things to know when figuring this credit: Social Security Number. Your qualifying child must have a valid
• You must be eligible for and have claimed an EIC on your Social Security number (SSN) unless the child was born and died
federal tax return. If not, STOP. You are not eligible to claim in 2023.*
Indiana’s EIC.
• Your income on Form IT-40, line 1 (or Indiana’s Schedule A, Important: Enter information for the same child (or children) you
line 36A), must be less than $63,398. If it is the same amount entered on your federal Schedule EIC wherever possible.
or more, STOP. You are not eligible to claim Indiana’s EIC.
• Schedule IN-EIC must be completed and enclosed by all filers Example. Marie has four children, three of whom she claimed for
claiming the EIC. federal EIC purposes. All three children meet the requirements to be
• Indiana’s Publication EIC is retired beginning with tax year 2023. a qualified child within Indiana. Since Marie may claim up to three
qualified children on this schedule, she should list the three qualified
children she claimed for federal EIC purposes.
Caution: You must know what your federal earned income credit In Section B-1, the ‘Foster Child (not related)’ box (line D) is an
is before you can figure your Indiana EIC. If you don’t know what unrelated child who was placed with you by an authorized placement
your federal EIC is by Indiana’s filing due date, go ahead and file agency.
your Indiana return without claiming the EIC. Then, when you find
out what your federal EIC is, file an amended (corrected) Indiana In Section B-1, the ‘Other’ box (line E) includes a related foster child,
tax return to claim your Indiana EIC. or your brother, sister, stepbrother, stepsister, or a descendant of
your brother and/or sister, etc. (for example, your niece or nephew),
whom you cared for as your own child.
If, during 2023: *Exception. If your qualified dependent child was born and died in
• you were an Indiana resident, and/or 2023 and you do not have a SSN for the child, enter the word “Died”
• had income from Indiana sources, and in the third (largest) Social Security Number box associated with your
• you claimed the EIC on your federal child’s name. You must keep a copy of the child’s birth certificate,
income tax return, Form 1040, death certificate and/or hospital records with your records as the
then you may be eligible to claim Indiana’s EIC. Indiana Department of Revenue (DOR) may request this information
at a later date. The documents must show the child was born alive.
Caution: Schedule IN-EIC must be filed with your tax return in order
for you to be eligible to claim Indiana’s EIC. Exception Example Died
Section A – Figure Your Indiana Earned Income Credit
Line A-1. Enter the amount of earned income credit from your federal
income tax return.
Line A-2. Enter your earned income that you used to determine your
federal earned income tax credit.
Line A-3. Multiply Line A-1 by 10% (.10).
Section B – Qualifying Child (Children)
You must complete Section B if you are claiming one, two, or three
children when figuring Indiana’s EIC.
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