Schedule EIC (1040 Earned Income Credit

SCHEDULE EIC
(Form 1040A or 1040)

Earned Income Credit

1040A §
1040

Qualifying Child Information

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

Department of the Treasury
(99)
Internal Revenue Service

OMB No. 1545-0074

..........

2008

EIC

Attachment
Sequence No.

43

Your social security number

Name(s) shown on return

Before you begin: ● See the instructions for Form 1040A, lines 40a and 40b, or Form 1040, lines 64a and 64b, 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 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.

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.

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 43
of the Form 1040A instructions or page 49 of the
Form 1040 instructions unless the child was born and
died in 2008. If your child was born and died in 2008
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.

3 Child’s year of birth

4 If the child was born before 1990—
a Was the child under age 24 at the end of 2008 and a
student?

Year

Year

If born after 1989, skip lines 4a
and 4b; go to line 5.

If born after 1989, 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 2008?

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 2008
● If the child lived with you for more than half of
2008 but less than 7 months, enter “7.”
● If the child was born or died in 2008 and your
home was the child’s home for the entire time he
or she was alive during 2008, 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 2008, and
(b) is a U.S. citizen, U.S. national, or U.S. resident alien. For more details, see the instructions for line 41 of Form
1040A or line 66 of Form 1040.

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

Cat. No. 13339M

Schedule EIC (Form 1040A or 1040) 2008

Schedule EIC (Form 1040A or 1040) 2008

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 64a and 64b.

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 2008
or
Under age 24 at the end of 2008 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 2008. If the child did not live with you for the
required time, see Exception to time lived with you on
page 42 of the Form 1040A instructions or page 49 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 43 of the Form 1040A instructions or
page 49 of the Form 1040 instructions.
Do you want part of the EIC added to your take-home pay in
2009? 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.