Qualifying Child Information
---------------------------------------------------------------------
Name(s) shown on return Your social security number
---------------------------------------------------------------------
Before you begin: See the instructions for Form 1040A, lines 40a and
40b, or Form 1040, lines 66a and 66b, to make sure
that (a) you can take the EIC, and (b) you have a
qualifying child.
---------------------------------------------------------------------
Caution: • 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 back of schedule for details.
• 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.
• 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 or disallow your EIC. If the name or
SSN on the child's social security card is not correct,
call the Social Security Administration at 1-800-772-1213.
---------------------------------------------------------------------
Qualifying Child Child 1 Child 2
Information
---------------------------------------------------------------------
1 Child's name First name Last name First name Last name
--------------------------------------------
If you have more than
two qualifying
children, you only
have to list two to
get the maximum
credit.
-------------------------------------------------------------------
2 Child's SSN
The child must have
an SSN as defined on
page 41 of the
Form 1040A
instructions or page
47 of the Form 1040
instructions unless
the child was born
and died in 2007. If
your child was born
and died in 2007 and
did not have an SSN,
enter "Died" on this
line and attach a
copy of the child's
birth certificate.
-------------------------------------------------------------------
3 Child's year of birth Year __ __ __ __ Year __ __ __ __
If born after 1988, If born after 1988,
skip lines 4a and skip lines 4a and
4b; go to line 5. 4b; go to line 5.
---------------------------------------------------------------------
4 If the child was
born before 1989—
a Was the child under [] Yes. [] No. [] Yes. [] No.
age 24 at the end
of 2007 and a Go to Continue. Go to Continue.
student? line 5. line 5.
-------------------------------------------------------------------
b Was the child [] Yes. [] No. [] Yes. [] No.
permanently and
totally disabled Continue. The child Continue. The child
during any part of is not a is not a
2007? qualifying qualifying
child. child.
---------------------------------------------------------------------
5 Child's relationship
to you
(for example, son,
daughter,
grandchild, niece,
nephew, foster
child, etc.)
-------------------------------------------------------------------
6 Number of months
child lived with
you in the United
States during 2007
• If the child lived
with you for more
than half of 2007
but less than 7
months, enter "7."
• If the child was ____ months ____ months
born or died in Do not enter more Do not enter more
2007 and your home than 12 months. than 12 months.
was the child's
home for the
entire time he or
she was alive
during 2007, enter
"12."
---------------------------------------------------------------------
Tip: You may also be able to take the additional child tax credit if
your child (a) was under age 17 at the end of 2007, and (b) is a
U.S. citizen or resident alien. For more details, see the
instructions for line 41 of Form 1040A or line 68 of Form 1040.
---------------------------------------------------------------------
After you have figured your earned income credit (EIC), use Schedule EIC to give the IRS information about your qualifying child(ren).
To figure the amount of your credit or to have the IRS figure it for you, see the instructions for Form 1040A, lines 40a and 40b, or Form 1040, lines 66a and 66b.
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 due to reckless or intentional disregard of the EIC rules, you will not be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will not be allowed to take the credit for 10 years. You may also have to pay penalties.
---------------------------------------------------------------
Qualifying Child
A qualifying child for the EIC is a child who is your ...
Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them
(for example, your grandchild, niece, or nephew)
---------------------------------------------------------------
AND
was ...
Under age 19 at the end of 2007
or
Under age 24 at the end of 2007 and a student
or
Any age and permanently and totally disabled
---------------------------------------------------------------
AND
who ...
Lived with you in the United States for more than half of
2007. If the child did not live with you for the required
time, see Exception to time lived with you beginning on
page 40 of the Form 1040A instructions or page 47 of the
Form 1040 instructions.
---------------------------------------------------------------
Caution: 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
details, see page 41 of the Form 1040A instructions or page
47 of the Form 1040 instructions.
---------------------------------------------------------------
Do you want part of the EIC added to your take-home pay in
2008? To see if you qualify, get Form W-5 from your
employer, call the IRS at 1-800-TAX-FORM (1-800-829-3676),
or go to www.irs.gov.
---------------------------------------------------------------