How to report. If you meet all these rules, fill out Schedule EIC and attach it to either Form 1040 or Form 1040A. Also, complete the worksheet in the instructions for Form 1040 or Form 1040A to figure the amount of your credit. If you have a qualifying child, you cannot claim the credit on Form 1040EZ.

Enter “NO” directly to the right of line 63 (Form 1040) or line 41 (Form 1040A) if you cannot claim the credit because:

• Your earned income was $29,666 ($30,666 for married filing jointly) or more if you have one qualifying child, or $33,692 ($34,692 for married filing jointly) or more if you have more than one qualifying child,
• You (or your spouse, if filing a joint return) were a qualifying child for another person in 2003,
• Another person is entitled to claim the EIC using your qualifying child (as explained under Qualifying child of more than one person, earlier), or
• You, your spouse, or your qualifying child does not have a valid social security number.

Social security number. You must provide a correct and valid social security number (SSN) issued by the Social Security Administration for yourself, your spouse, and any qualifying child. If a social security card for you, your spouse, or your qualifying child says “Not valid for employment” and the SSN was issued only so that you (or your spouse or child) could get a federally funded benefit, you cannot get the credit.

If you need to get an SSN, file Form SS-5 with your local Social Security Administration office. It takes approximately 2 weeks to receive an SSN. If the filing deadline is approaching and you do not have an SSN, you can:

• Request an automatic extension to August 15 using Form 4868, or
• File the return on time without claiming the credit. After you receive the SSN, file an amended return (Form 1040X) claiming the credit (and attach a filled-in Schedule EIC if needed).

Caution: If an SSN for you, your spouse, or your qualifying child is missing from your tax return, or is incorrect, you may not get the credit.

Married persons. Married persons usually must file a joint return to claim the earned income credit. Your filing status cannot be “married filing separately.”

Even though you are married, you may be able to file as head of household (instead of married filing separately) and claim the credit on your return if your spouse did not live in your home at any time during the last 6 months of the year. For details about claiming head of household filing status, see Publication 501.

Qualifying Child. You have a qualifying child if your child meets three tests:

1) Relationship,

2) Residency, and

3) Age.

Relationship test. To meet the relationship test, the child must be your:

• Son, daughter, stepson, stepdaughter, or adopted child (or a descendant of your son, daughter, step-son, stepdaughter, or adopted child—for example, your grandchild),
• Brother, sister, stepbrother, or stepsister (or the child or grandchild of your brother, sister, stepbrother, or stepsister) whom you cared for as you would your own child, or
• Eligible foster child.

Adopted child. A child you legally adopt or who is placed with you by an authorized placement agency for adoption is treated the same as your child by blood.

Married child. Generally, a married child can be your qualifying child only if you can claim an exemption for the child. If you cannot claim an exemption for your married child, he or she still can be your qualifying child if the only reason you cannot claim the exemption is one of the following.

• You gave the right to claim the child’s exemption to your child’s other parent by signing Form 8332, or a similar written statement, or
• You gave the right to claim the child’s exemption to your child’s other parent in a pre-1985 agreement (such as a separation agreement or divorce decree).

If you need more information about either of these exceptions or when you can claim an exemption for your child, see Publication 501 or Publication 504, Divorced or Separated Individuals.

Residency test. To meet the residency test:

• A qualifying child must have lived in your home for more than half the year, and
• The home must be in the United States. (U.S. military personnel stationed outside the United States on extended active duty are considered to be living in the United States.)

Birth or death of a child. The child is considered to have lived with you for all of 2003 if:

• The child was born or died during the year, and
• The child lived with you for the part of the year he or she was alive.

Temporary absences. Count time that you or the qualifying child is away from home on a temporary absence due to a special circumstance as time lived at home. Examples of special circumstances include:

• Illness
• Attending school
• Detention in a juvenile facility
• Business
• Vacation, and
• Military service

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