Earned income credit (EIC) eligibility checklist.

For use by income tax return prepares 1997 tax returns and claims for refund.

Taxpayers may claim the EIC it all the following questions are answered yes.

                                                            Yes   No

1. Do the taxpayer, spouse and qualifying child
each have a Social Security number?                          []   []

2. Is the taxpayer's total taxable and nontaxable
earned income at least $1 but less than                      []   []
  * 9,770 if the taxpayer does not have a qualifying
child?
  * $25,760, if the taxpayer has one qualifying child?
  * $29,290, if the taxpayer has more than one
qualifying child?

3. Is the taxpayer's modified aggregate gross
income less than                                             []   []
  * $9,770 if the taxpayer does not have a qualifying
child
  * $25,760 if the taxpayers has one qualifying child?
  * $29,290 if the taxpayer has more than one
qualifying child?

4. Is the taxpayer's investment income $2,250
or less?                                                     []   []

5. Is the taxpayer's filing status one of the following:
married filing jointly, head of household, qualifying
widow(er), single?                                           []   []

6. If the taxpayer is a nonresident alien, is the filing
status married filing jointly? (If the taxpayer is not a
nonresident alien, answer yes).                              []   []

7. Answer yes if the taxpayer (and spouse if filing
a joint return) is not a qualifying child of another
person.                                                      []   []

8. Answer yes if the taxpayer (and spouse if filing a
joint return) is not filing form 2555 or form 255-EZ
to exclude from gross income earned in
foreign countries or to deduct exclude foreign
housing amount.                                              []   []

9a. Does the child meet the age, relationship and
residence tests for a qualifying child? See form
1040 instructions for line 56a.                              []   []

b. Answer yes if the qualifying child is also a
qualifying child for one or more other persons and
the taxpayer's modified AGI is higher than each
other person's. Answer yes if the child is a qualifying
child only for the taxpayer.                                 []   []

c. If the qualifying child is married, is the taxpayers
claiming the child as a depended? (If the qualifying
child is not married, answer yes.)                           []   []

or

10a. Was the taxpayer's main home (and the spouse's
if filing a joint return) in the United States for more
than half the year? Military personnel on extended
active duty outside the United States are considered
to be living in the United States.                           []   []

b.  Was the taxpayer (or spouse, if filing a joint return)
at least age 25 but under 65 at the end of 1997?             []   []

c. No one can claim the taxpayers (or spouse if filing
a joint return) as a dependent on their return. If the
taxpayer (and spouse filing a joint return) is not
eligible to be a dependent on anyone else's return,
answer yes. If the taxpayer (or spouse if filing a joint
return) is eligible to be claimed as a dependent on
someone else's return, answer no.                            []   []

  * PERSONS WITH A QUALIFYING CHILD: If the taxpayers answered
yes to questions 1 through 8 and 10(a), (b) (c), the taxpayer
can claim the credit.
  * PERSONS WITHOUT A QUALIFYING CHILD: If the taxpayer answered
yes to questions 1 through 8 and 10(a), (b) and (c), the
taxpayer can claim the credit.

STOP: If the taxpayer has a qualifying child, answer question 9 and skip 10. If the taxpayer does not have a qualifying child, skip 9 and answer 10.

IF THE TAXPAYER ANSWERED NO TO ANY QUESTION, THE TAXPAYER IS NOT ELIGIBLE FOR THE CREDIT.