Schedule EIC (1040 Earned Income Credit

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE EIC (FORM 1040), PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: (NONE)

Date

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

SCHEDULE EIC
(Form 1040A or 1040)

Revised proofs
requested

1040A §
1040

OMB No. 1545-0074

..........

Qualifying Child Information

Complete and attach to Form 1040A or 1040
only if you have a qualifying child.

2007

EIC

Attachment
Sequence No.

43

Your social security number

Name(s) shown on return

Before you begin:

Signature

Separation 2: PMS-3005 BLUE

Earned Income Credit

Department of the Treasury
Internal Revenue Service

Date

O.K. to print

PRINTS: HEAD to HEAD
INK: BLACK

Separation 1: Black

Action

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.

● 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.

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.
● 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 Information
1 Child’s name

Child 1
First name

Child 2

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

4 If the child was born before 1989—
a Was the child under age 24 at the end of 2007 and a
student?

Year

Year

If born after 1988, skip lines 4a
and 4b; go to line 5.

If born after 1988, skip lines 4a
and 4b; go to line 5.

Yes.

Go to line 5.

b Was the child permanently and totally disabled during
any part of 2007?

No.

Continue.

Yes.

Continue.

No.

The child is not a
qualifying child.

Yes.

Go to line 5.
Yes.

Continue.

No.

Continue.
No.

The child is not a
qualifying 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 born or died in 2007 and your
home was the child’s home for the entire time he
or she was alive during 2007, enter “12.”

TIP

months

Do not enter more than 12 months.

months

Do not enter more than 12 months.

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.

For Paperwork Reduction Act Notice, see Form 1040A
or 1040 instructions.

Cat. No. 13339M

Schedule EIC (Form 1040A or 1040) 2007

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE EIC (FORM 1040), PAGE 2 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 203mm (8") 3 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Separation 1: Black

Separation 2: PMS-3005 BLUE

Schedule EIC (Form 1040A or 1040) 2007

Page

2

Purpose of Schedule
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.