Federal Earned Income Credit
Extracted from PDF file 2018-federal-1040-schedule-eic.pdf, last modified December 2018
Earned Income CreditEarned Income Credit SCHEDULE EIC (Form 1040) Qualifying Child Information ▶ Department of the Treasury Internal Revenue Service (99) ▶ 1040 Complete and attach to Form 1040 only if you have a qualifying child. CAUTION Attachment Sequence No. 43 Your social security number Name(s) shown on return ! ▲ 2018 EIC Go to www.irs.gov/ScheduleEIC for the latest information. Before you begin: OMB No. 1545-0074 ◀ • See the instructions for Form 1040, line 17a, 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. • You can't claim the EIC for a child who didn't live with you for more than half of the year. • 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. • 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 Child 3 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, line 17a, unless the child was born and died in 2018. If your child was born and died in 2018 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 1999 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5. If born after 1999 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5. If born after 1999 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5. 4 a Was the child under age 24 at the end of 2018, a student, and younger than you (or your spouse, if filing jointly)? Yes. Go to line 5. b Was the child permanently and totally Yes. disabled during any part of 2018? Go to line 5. No. Go to line 4b. No. The child is not a qualifying child. Yes. Go to line 5. Yes. Go to line 5. No. Go to line 4b. No. The child is not a qualifying child. Yes. Go to line 5. Yes. Go to line 5. No. Go to line 4b. No. The child is not a 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 2018 • If the child lived with you for more than half of 2018 but less than 7 months, enter “7.” • If the child was born or died in 2018 and your home was the child’s home for more than half the time he or she was alive during 2018, enter “12.” months Do not enter more than 12 months. For Paperwork Reduction Act Notice, see your tax return instructions. months Do not enter more than 12 months. Cat. No. 13339M months Do not enter more than 12 months. Schedule EIC (Form 1040) 2018 Page Schedule EIC (Form 1040) 2018 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). 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. To figure the amount of your credit or to have the IRS figure it for you, see the instructions for Form 1040, line 17a. 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 TIP Future developments. For the latest information about developments related to Schedule EIC (Form 1040) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/ScheduleEIC. You may also be able to take the additional child tax credit if your child was your dependent and under age 17 at the end of 2018. For more details, see the instructions for line 17b of Form 1040. 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 2018 and younger than you (or your spouse, if filing jointly) or Under age 24 at the end of 2018, 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 2018 or is filing a joint return for 2018 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 2018. ! ▲ CAUTION TIP ! ▲ CAUTION 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 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 kidnapping, see Exception to time lived with you in the instructions for Form 1040, line 17a. 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 Married child or Qualifying child of more than one person in the instructions for Form 1040, line 17a.
2018 Schedule EIC (Form 1040)
More about the Federal 1040 (Schedule EIC) Individual Income Tax Tax Credit TY 2018
This credit can only be filed by individuals who are required to file Form 1040 or 1040A. Make sure to double check the instructions on your general tax form to make sure that you qualify for this credit.
We last updated the Earned Income Credit in December 2018, so this is the latest version of 1040 (Schedule EIC), fully updated for tax year 2018. You can download or print current or past-year PDFs of 1040 (Schedule EIC) directly from TaxFormFinder. You can print other Federal tax forms here.
Related Federal Individual Income Tax Forms:
|Form Code||Form Name|
|1040 (Schedule B)||Interest and Ordinary Dividends|
|1040 (Schedule A)||Itemized Deductions|
|1040 (Schedule E)||Supplemental Income and Loss|
|1040 (Schedule SE)||Self-Employment Tax|
|1040 (Schedule C)||Profit or Loss from Business (Sole Proprietorship)|
|1040 (Schedule D)||Capital Gains and Losses|
|1040 (Schedule F)||Profit or Loss From Farming|
|1040 (Schedule 8812)||Child Tax Credit|
|1040 (Schedule R)||Credit for the Elderly or the Disabled|
|1040 (Schedule C-EZ)||Net Profit from Business (Sole Proprietorship)|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 1040 (Schedule EIC) from the Internal Revenue Service in December 2018.
1040 (Schedule EIC) is a Federal Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Federal 1040 (Schedule EIC)
We have a total of eight past-year versions of 1040 (Schedule EIC) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2018 Schedule EIC (Form 1040)
2017 Schedule EIC (Form 1040A or 1040)
2016 Schedule EIC (Form 1040A or 1040)
2015 Schedule EIC (Form 1040A or 1040)
2014 Schedule EIC (Form 1040)
2013 Schedule EIC (Form 1040)
2012 Schedule EIC (Form 1040)
2011 Form 1040 (Schedule EIC)
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.