Enlarge image | OMB No. 1545-0074 SCHEDULE EIC Earned Income Credit 1040 (Form 1040) Qualifying Child Information . . . . . . . . . ◀ 1040-SR ▶ Complete and attach to Form 1040 or 1040-SR only if you have a 2021 Department of the Treasury qualifying child. EIC Attachment Internal Revenue Service (99) ▶ Go to www.irs.gov/ScheduleEIC for the latest information. Sequence No. 43 Name(s) shown on return Your social security number If you are separated from your spouse, filing a separate return and meet the requirements to claim the EIC (see instructions), check here Before you begin: • See the instructions for Form 1040, lines 27a, 27b, and 27c, to make sure that (a) you can take the EIC, and (b) you have a qualifying child. • Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card. Otherwise, at the time we process your return, we may reduce your EIC. If the name or SSN on the child’s social security card is not correct, call the Social Security Administration at 800-772-1213. • If you have a child who meets the conditions to be your qualifying child for purposes of claiming the EIC, but that child doesn’t have an SSN as defined in the instructions for Form 1040, lines 27a, 27b, and 27c, see the instructions. • You can’t claim the EIC for a child who didn’t live with you for more than half of the year. • If your child doesn’t have an SSN as defined in the instructions for Form 1040, lines 27a, 27b, and 27c, see the instructions. ▲! • If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details. CAUTION • It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child. Qualifying Child Information Child 1 Child 2 Child 3 1 Child’s name First name Last name First name Last name First name Last name If you have more than three qualifying children, you have to list only three to get the maximum credit. 2 Child’s SSN The child must have an SSN as defined in the instructions for Form 1040, lines 27a, 27b, and 27c, unless the child was born and died in 2021 or you are claiming the self-only EIC (see instructions). If your child was born and died in 2021 and did not have an SSN, enter “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records showing a live birth. 3 Child’s year of birth Year Year Year If born after 2002 and the child is If born after 2002 and the child is If born after 2002 and the child is younger than you (or your spouse, if younger than you (or your spouse, if younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; filing jointly), skip lines 4a and 4b; filing jointly), skip lines 4a and 4b; go to line 5. go to line 5. go to line 5. 4 a Was the child under age 24 at the end of 2021, a student, and younger than you (or Yes. No. Yes. No. Yes. No. your spouse, if filing jointly)? Go to Go to line 4b. Go to Go to line 4b. Go to Go to line 4b. line 5. line 5. line 5. b Was the child permanently and totally disabled during any part of 2021? Yes. No. Yes. No. Yes. No. Go to The child is not a Go to The child is not a Go to The child is not a line 5. qualifying child. line 5. qualifying child. line 5. qualifying child. 5 Child’s relationship to you (for example, son, daughter, grandchild, niece, nephew, eligible foster child, etc.) 6 Number of months child lived with you in the United States during 2021 • If the child lived with you for more than half of 2021 but less than 7 months, enter “7.” • If the child was born or died in 2021 and months months months your home was the child’s home for more Do not enter more than 12 Do not enter more than 12 Do not enter more than 12 than half the time he or she was alive during 2021, enter “12.” months. months. months. For Paperwork Reduction Act Notice, see your tax Cat. No. 13339M Schedule EIC (Form 1040) 2021 return instructions. |
Enlarge image | Schedule EIC (Form 1040) 2021 Page 2 Purpose of Schedule After you have figured your earned income credit (EIC), use the instructions for Form 1040, lines 27a, 27b, and 27c, and you are Schedule EIC to give the IRS information about your qualifying otherwise eligible, you can claim the self-only EIC. To claim the child(ren). self-only EIC with a qualifying child, complete and attach Schedule To figure the amount of your credit or to have the IRS figure it for EIC to your Form 1040 or 1040-SR. Complete line 1 and lines 2 you, see the instructions for Form 1040, lines 27a, 27b, and 27c. through 6 for Child 1. If Child 1 has an ITIN, an ATIN, or an SSN that is not considered a valid SSN as defined in the instructions for Special rule for separated spouses. You can claim the EIC if you Form 1040, lines 27a, 27b, and 27c, enter it on line 2. Otherwise, are married, not filing a joint return, had a qualifying child who leave line 2 blank. lived with you for more than half of 2021, and either of the following apply. Taking the EIC when not eligible. If you take the EIC even though you are not eligible and it is determined that your error is • You lived apart from your spouse for the last 6 months of 2021, or due to reckless or intentional disregard of the EIC rules, you will • You are legally separated according to your state law under a not be allowed to take the credit for 2 years even if you are written separation agreement or a decree of separate maintenance otherwise eligible to do so. If you fraudulently take the EIC, you and you didn’t live in the same household as your spouse at the end will not be allowed to take the credit for 10 years. You may also of 2021. have to pay penalties. If you meet these requirements, check the box at the top of Future developments. For the latest information about Schedule EIC. developments related to Schedule EIC (Form 1040) and its Qualifying child doesn’t have an SSN. If you have a child who instructions, such as legislation enacted after they were published, meets the conditions to be your qualifying child for purposes of go to www.irs.gov/ScheduleEIC. claiming the EIC, but that child doesn’t have an SSN as defined in Qualifying Child A qualifying child for the EIC is a child who is your . . . Son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) AND ▼ was . . . Under age 19 at the end of 2021 and younger than you (or your spouse, if filing jointly) or Under age 24 at the end of 2021, a student, and younger than you (or your spouse, if filing jointly) or Any age and permanently and totally disabled AND ▼ Who is not filing a joint return for 2021 or is filing a joint return for 2021 only to claim a refund of withheld income tax or estimated tax paid AND ▼ Who lived with you in the United States for more than half of 2021. You can’t claim the EIC for a child who didn’t live with you for more than half of the year, even if you paid most ▲! of the child’s living expenses. The IRS may ask you for CAUTION documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child’s address. If the child didn’t live with you for more than half of the year because of a temporary absence, birth, death, or TIP kidnapping, see Exception to time lived with you in the instructions for Form 1040, lines 27a, 27b, and 27c. If the child was married or meets the conditions to be a qualifying child of another person (other than your ▲! spouse, if filing a joint return), special rules apply. For CAUTION details, see Married child or Qualifying child of more than one person in the instructions for Form 1040, lines 27a, 27b, and 27c. |