Page 371 - Individual Forms & Instructions Guide

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Contents
Department of the Treasury Schema: tipx Leadpct: 100% Pt. size: 10 16:34 - 20-Dec-2022
Internal Revenue Service
What's New for 2022 . . . . . . . . . . . . . . . . . . . . . . . . 3
Publication 596 Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Cat. No. 15173A Chapter 1. Rules for Everyone . . . . . . . . . . . . . . . . . . 4 4
Rule 1—Adjusted Gross Income (AGI) Limits .
Earned Income Rule 2—You Must Have a Valid Social . . . . . . . . . . 4
Security Number (SSN) .
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Credit (EIC) Rule 3—If You Are Separated From Your . . . . . . . . 5
Spouse and Not Filing a Joint Return, You
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Must Meet Certain Rules .
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Rule 4—You Must Be a U.S. Citizen or
For use in preparing Resident Alien All Year . . . . . . . . . . . . . . . . . . 5
Rule 5—You Cannot File Form 2555 . . . . . . . . . . 6
2022 Returns Rule 6—Your Investment Income Must Be . . . . . . . 6
$10,300 or Less .
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Rule 7—You Must Have Earned Income . . . . . . . . 7
Chapter 2. Rules if You Have a
Qualifying Child . . . . . . . . . . . . . . . . . . . . . . . . 9
Rule 8—Your Child Must Meet the
Relationship, Age, Residency, and Joint
Return Tests . . . . . . . . . . . . . . . . . . . . . . . . . 9
Rule 9—Your Qualifying Child Cannot Be
Used by More Than One Person To Claim
the EIC . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Rule 10—You Cannot Be a Qualifying Child
of Another Taxpayer . . . . . . . . . . . . . . . . . . . 15
Chapter 3. Rules If You Do Not Have a
Qualifying Child . . . . . . . . . . . . . . . . . . . . . . . 16
Rule 11—You Must Meet the Age
Requirements . . . . . . . . . . . . . . . . . . . . . . . . 16
Rule 12—You Cannot Be the Dependent of
Another Person . . . . . . . . . . . . . . . . . . . . . . 16
Rule 13—You Cannot Be a Qualifying Child
of Another Taxpayer . . . . . . . . . . . . . . . . . . . 17
Rule 14—You Must Have Lived in the United
States More Than Half of the Year . . . . . . . . . 18
Chapter 4. Figuring and Claiming the EIC . . . . . 18
Rule 15—Earned Income Limits . . . . . . . . . . . . . 18
IRS Will Figure the EIC for You . . . . . . . . . . . . . 19
How To Figure the EIC Yourself . . . . . . . . . . . . . 19
Chapter 5. Disallowance of the EIC . . . . . . . . . . 20
Chapter 6. Detailed Examples . . . . . . . . . . . . . . 21
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 22
EIC Eligibility Checklist . . . . . . . . . . . . . . . . . . . . 26
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Future Developments
Get forms and other information faster and easier at:
• IRS.gov (English) • IRS.gov/Korean (한국어) For the latest information about developments related to
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) Pub. 596, such as legislation enacted after it was
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) published, go to IRS.gov/Pub596.

Dec 20, 2022