Page 407 - Individual Forms & Instructions Guide

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2555 6 Permanently and totally
A 4029 7, 8 disabled 11
Adopted child 9 4361 7, 8 Publications (See Tax help)
Adoption taxpayer identification 4797 2
number (ATIN) 12 8814 2 Q
Age test (See Qualifying child) 8862 20 Qualifying child 2, 9
Alimony 8 Foster care payments 8 Age test 9
Annuities 8 Foster child 9, 15, 17 Home 11
Armed forces 8, 11, 12, 18, 19 Fraud 20, 21 Joint return test 9
Assistance (See Tax help) H Permanently and totally disabled 11
B Head of household 4, 8, 12 Relationship test 9
Residency test 11
Basic Allowance for Housing Home: United States 11
(BAH) 8 Homeless shelter 18
Basic Allowance for Subsistence Military 18 R
(BAS) 8 United States 18 Railroad retirement benefits 8
Birth of child 11 Homeless 11, 18 Registered domestic partner 8
C I Relationship test (See Qualifying
child)
California domestic partner 8 Income that is not earned income 8 Reminders 3
Child: Individual taxpayer identification Residency test (See Qualifying child)
Adopted child 9 number (ITIN) 5, 12
Birth or death of 11 Inmate 8 S
Foster child 9, 15, 17 Interest 8 Salaries, wages, and tips 7, 18
Kidnapped child 11 Investment income 6 Schedules:
Married child 12 C 19
Child support 8 J C-EZ 19
Clergy 18 Joint return test (See Qualifying EIC 9, 12, 18-20
Combat zone pay 19 child) SE 18-20
Community property 4, 8 School 11
Conservation Reserve Program K Self-employed persons 7, 18, 19
payments 8 Kidnapped child 11 Self-employment income 18

D M Self-employment tax 20
Separated parents, special rule 12
Death of child 11 Married child 12 Social security benefits 8
Detailed examples 21 Married filing a joint return 5 Social security number (SSN) 4, 5,
Disability benefits 8 Military: 12, 21
Disabled 11 Combat pay 8 Statutory employee 7, 18-20
Disallowance of the EIC 20 Nontaxable pay 8 Strike benefits 7
Dividend income 8 Outside U.S. 11 Student 11
Divorced parents, special rule 14 Minister 7, 18
Domestic partner 8 T
E N Tax help 22
Taxpayer identification number:
Net earnings, self-employment 7
Earned income 7 Nevada domestic partner 8 Adoption identification number
EITC Assistant 3 Nonresident alien 5, 22 (ATIN) 12
Examples, detailed 21 Individual taxpayer identification
number (ITIN) 5
Extended active duty 11, 18 O Social security number (SSN) 5
F Online help: Tiebreaker rules 13
EITC Assistant 3
Figuring EIC yourself 18, 19 Tips, wages, and salaries 7, 18
Filing status: P U
Head of household 5 Parents, divorced or separated 12,
Married filing separately 5 14 Unemployment compensation 8
Forms: Partner, domestic 8 United States 11
1040 2, 4-6 Passive activity 6
1040X 5 Pensions 8

Publication 596 (2022) Page 37