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["Worksheet 1: Investment Income If You Are Filing Form 1040 "]
[]
["Us this worksheet to figure investment income for the earned income credit when you file Form 1040. "]
["Interest and Dividends"]
[1,"Enter any amount from Form 1040, line 8a "]
[2,"Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b "]
[3,"Enter any amount from  Form 1040, line 9a "]
[4,"Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. (If you child received an Alaska Permanent Fund dividend, Use Worksheet 2 to figure the amount to enter on this line ",{"$f":"'Worsheet 2'!C14","v":1}]
[]
["Capital Gain Net Income "]
[5,"Enter the amount from Form 1040, line 13. if the amount on that line is a loss, enter -0-"]
[6,"Enter any gain frim Form 4797, Sales of Business Porpety, line 7. If the amount on that line is a loss, enter -0-. (But, if you completed lines 8 and 9 if form 4797, enter the amount from line 9 instead.) "]
[7,"Subtract the amount on line 6 of this worksheet from line 5 of this worksheet. (If the result is less than zero, enter -0-.) ",{"$f":"C11-C12","v":0}]
[]
["Royalties and Rental Income from Personal Property "]
[8,"Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21"]
[9,"Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted from Form 1040, line 36"]
[10,"Subtract the amount on line 9 of this worksheet from the amount on line 8. (If the result is less than zero, enter -0-) ",{"$f":"C16-C17","v":0}]
[]
["Passive Activites "]
[11,"Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. (g)), 34a (col. (d)), or 40; or an ordinary gain identified as \"FPA\" on Form 4797, line 10). (See instructons below for lines 11 and 12.) "]
[12,"Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29a (col. (f)), 34b (col. (c)), or 40; or an ordinary loss identified as \"PAL\" on Form 4797, line 10). (See instructons below for lines 11 and 12.) "]
[13,"Combine the amounts on lines 11 and 12 of this worsheet. (If the results is less than zero, enter -0-.) ",{"$f":"C21-C22","v":0}]
[14,"Adde the amount on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your investment income.",{"$f":"SUM(C5,C6,C7,C8,C13,C18,C23)","v":1}]
[15,"Is the amount on line 14 more than $3,400?",{"$f":"IF(C24>0,\"YES\",\"NO\")","v":"YES"}]
[null,"YES. You cannot take the credit. "]
[null,"NO. Go to Step 3 of the Form 1040 instructions for line 66a and 66b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case go to Rule 7, next)."]
[]
["Instructions for line 11 and 12. In figuring the amount to enter on line 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any income (or loss) includd in your earned income or on line 1, 2, 3, 4, 7, or 10 of this worksheet. to find out if the income on line 26 or line 40 of Schedule E is from passive activity see the Schedule E instructions. If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print \"NPA\" and the amount of that income (or loss) on the dotted line next to line 26. "]

{"sheet":"Worsheet 2","index":1,"n_rows":16,"n_cols":3,"rows_kept":16,"merged":[[0,0,0,2],[2,0,2,2],[15,0,15,2]]}
["Worksheet 2: Worksheet for line 4 of Worsheet 1 "]
[]
["Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend "]
[null,"Note. Fill out a separate Worksheet 2 for each Form 8814"]
[1,"Enter the amount from Form 8814, line 2a ",2]
[2,"Enter the amount from Form 8814, line 2b ",1]
[3,"Subtract line 2 from line 1 ",{"$f":"C5-C6","v":1}]
[4,"Enter the amount from Form 8814, line 1a ",2]
[5,"Add lines 3 and 4 ",{"$f":"SUM(C7:C8)","v":3}]
[6,"Enter the amount of the child's Alaska Permanent Fund dividend ",2]
[7,"Divide line 6 by line 5. Enter the result as a decimal (round to at least three palces) ",{"$f":"C10/C9","v":0.6666666666666666}]
[8,"Enter the amount from Form 8814, line 12 ",3]
[9,"Multiply line 7 by line 8 ",{"$f":"C12*C11","v":2}]
[10,"Subtract line 9 from 8. Enter the result on line 4 of Worksheet 1 ",{"$f":"C12-C13","v":1}]
[]
["(If filling more than one Form 8814, enter on line 4 of Woksheet 1 the total amount of line 10 of all Worksheets 2.) "]

{"sheet":"Eligibity Worksheet","index":2,"n_rows":102,"n_cols":4,"rows_kept":102,"merged":[[0,0,0,3],[2,0,2,3],[3,0,3,3],[4,2,10,2],[11,2,13,2],[14,2,16,2],[17,2,19,2],[20,2,22,2],[24,0,24,3],[25,3,31,3],[32,3,34,3],[35,3,37,3],[38,3,43,3],[45,0,45,3],[46,3,48,3],[49,3,51,3],[52,3,54,3],[56,0,56,3],[57,3,59,3],[60,3,62,3],[63,3,65,3],[66,3,68,3],[69,3,71,3],[72,3,74,3],[76,0,76,3],[77,3,79,3],[81,2,84,2],[81,3,84,3],[86,1,86,2],[87,3,89,3],[90,3,96,3],[98,0,98,3],[99,3,101,3]]}
["EIC Eligibility Worksheet "]
[]
["To take the EIC, follow the steps below. "]
["Step 1 - All Filers "]
[1,"If, in 2015:"]
[null,"3 or more children lived with you, is your AGI less than $47,747 ($53,267 if Married Filing Jointly)? "]
[null,"2 children lived with you, is your AGIU less than $44,454 ($49,974 if Married Filing Jointly)? "]
[null,"1 child lived with you , is your AGI less than $39,131 ($44,651 if Married Filing Jointly)? "]
[null,"No children lived with you, is your AGI less than $14,820 ($20,330 if Married Filing Jointly)? "]
[null,"YES. Conintue "]
[null,"NO. STOP - you cannot take the credit. "]
[2,"DO you, and your spouse if filing a joint return, have a Social Secuirty number that allows you to work or is valid for EIC purpose? "]
[null,"YES. Constinue"]
[null,"NO. STOP - You cannot take the credit. Enter \"NO\" on the dotted line next to 66a. "]
[3,"Is your filing status married filing separately? "]
[null,"YES. STOP - you cannot take the credit. "]
[null,"NO. Continue. "]
[4,"Are you filing Form 2555 or 2555-EZ (relating to foreign earned income)? "]
[null,"YES. STOP - you cannot take the credit. "]
[null,"NO. Continue. "]
[5,"Were you or your spose a nonresident alien for any parts of 2015? "]
[null,"YES. See Non-resident alien instructions "]
[null,"NO. Go to Step 2"]
[]
["Step 2 - Investment Income "]
[1,"Add the amount from Form 1040 (OR the amounts from Form 1040A) ",null,{"$f":"SUM(C27:C30)","v":0}]
[null,"Line 8a (Line 8a in Form 1040A) "]
[null,"Line 8b (Line 8b in Form 1040A) "]
[null,"Line 9a (Line 9 in Form 1040A)"]
[null,"Line 13* (Line 10 in Form 1040A)"]
[null,"Investment Income "]
[null,"*If line 13 (Form 1040) is a loss, enter -0-"]
[2,"Is your investment income more than $3,400? "]
[null,"YES. Continue "]
[null,"NO. Skip question 3; go to question 4. "]
[3,"Are you filing Form 4797 (relating to the sales of business property)? "]
[null,"YES. See Form 4797 filers. "]
[null,"NO. STOP - you cannot take the credit. "]
[4,"Do any of the following apply for 2015? "]
[null,"You are filing Schedule E. "]
[null,"You are reporting income from rental of personal property not used in a trade or business. "]
[null,"You are reporting income fon Form 1040 line 21, from Form 8814 (relating to election to report child's interest and dividends). "]
[null,"YES. You must use Worksheet 1 in Publication 596 to see if you can take the credit. "]
[null,"NO. Got to Step 3. "]
[]
["Step 3 - Qualifying Child"]
[1,"Do you have at least one child who meets the condition to be your qualifying child? "]
[null,"YES. The child must have a vaild Social Security number (SSN) unless the child was born and died in 2015. If at least one qualifying child has a valid SSN (or was born or died in 2015), goo to question 2. Otherwise, you cannot take the credit. "]
[null,"NO. Skip questions 2 and 3; go to Step 4. "]
[2,"Are you filing a joint return in 2015? "]
[null,"YES. Skip questions 3 and Step 4; got to Step 5. "]
[null,"NO. Continue "]
[3,"Could you be a qualifying child of another person in 2015? (Check \"NO\" if the other person is not required to file, and is not filinf, a 2015 tax return of is filing a 2015 return only to claim a refund of withheld income tax or estimated tax paid (see Publication 596 for examples).) "]
[null,"YES. STOP - you cannot take the credit. Enter \"NO\" on the dotted line next to line 66a. "]
[null,"NO. Skip Step 4; go to Step 5. "]
[]
["Step 4 - Filers Without a Qualifying Child "]
[1,"Is your AGI less than 14,820 ($20,330 if Married Filing Jointly)? "]
[null,"YES. Continue "]
[null,"NO. STOP - you cannot take the credit. "]
[2,"Were you, or your spouse if filing a joint return, at east age 25 but under age 65 att the end of 2015? (Check \"YES\" if you were born after December 31, 1945, and before January 2, 1991.) If your spouse died in 2015, see Publicaion 596 before you answer. "]
[null,"YES. Continue "]
[null,"NO. STOP - you cannot take the credit. "]
[3,"Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2015? Members of the military stationed outside the United States, see page 56 of 1040 Instructions before you answer."]
[null,"YES. Continue "]
[null,"NO. STOP - you cannot take the credit. Enter \"NO\" on the dotted line next to line 66a. "]
[4,"Are you filing a joint return for 2015?"]
[null,"YES. Skip questions 5 and 6; go to Step 5. "]
[null,"NO. Continue. "]
[5,"Could you be a qualifying child of another person in 2015? "]
[null,"YES. STOP - you cannot take the credit. Enter \"NO\" on the dotted line next to line 66a. "]
[null,"NO. Continue. "]
[6,"Can you be claimed as a dependent on someone else's 2015 tax return? "]
[null,"YES. Stop - you cannot take the credit."]
[null,"NO. Go to Step 5. "]
[]
["Step 5 - Earned Income "]
[1,"Are you filing Schedule SE because you were a member of the clergy or had church employee income of $108.28 or more? "]
[null,"YES. See Clergy or Church Employees, whichever applies. "]
[null,"NO. Continue. "]
[2,"Figure earned income*: ","Form 1040, line 7 "]
[null,"Subtract, if included on line 7, any: ","Total Subtractions"]
[null,"Taxable scholarship or fellowship grant not reported on a Form W-2"]
[null,"Amount received for work performed while an inmate in a penal institution (put \"PRI\" and he amount subtractedon the dotted line next to Form 1040, line 7). "]
[null,"Amount received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (put \"DFC\" and the amoutn subtracted on the dotted line next to Form 1040, line 7). This amount may be shown in Form W-2, Box 11. If you received such an amount but Box 11 is blank, copntact your employer for the amount received as a pension or annuity. "]
[null,"Add all of your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040, line 66b. See Combat pay, Nontaxable. "]
[null,"Earned Income = ",null,{"$f":"D81-D82+D86","v":0}]
[3,"Were you self-employed a any time in 2015, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filinf Schedule C or C-EZ as statutory employee? "]
[null,"YES. Skip question 4 and Step 6; go to Worksheet B. "]
[null,"NO. Continue. "]
[4,"If you have: "]
[null,"3 qualifying children, is your earned income less than $47,747 ($53,267 if Married Filing Jointly)? "]
[null,"2 qualifying children, is your earned income less than $44,454 ($49,974 if Married Filing Jointly)? "]
[null,"1 qualifying child, is yourearned income less than $39,131 ($44,651 if Married Filing Jointly)? "]
[null,"No qulifying children lived with you, is your earned income less than $14,820 ($20,330 if Married Filing Jointly)? "]
[null,"YES. Go to Step 6"]
[null,"NO. STOP - you cannot take the credit. "]
[]
["Step 6 - How to Figure the Credit"]
[1,"Do you want the IRS to figure the credit for you? "]
[null,"YES. See Credit figured by the IRS"]
[null,"NO. Go to Worksheet A, page 58, 1040 Instructions, EIC Worksheet, page 45, 1040-A Instructions, or EIC Worksheet, page 15, 1040-EZ Instructions"]

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["EIC Worksheet A "]
[]
["Before you begin: Be sure you are using the correct worksheet. Use this worksheet ONLY if you answered \"NO\" to Step 5, question 3. Otherwise, use Worksheet B. "]
["Part 1                        All Filers Using Worksheet A ",1,"Enter the total earned income from Step 5"]
[null,2,"Look up the amount on line 1 above in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here.                         If line 2 is zero, STOP. You cannot take the credit.                                    Enter \"NO\" on Form 1040, line 66a; FOrm 1040A, line 42a; of Form 1040EZ, line 8a. "]
[null,3,"Enter the amount from Form 1040, line 37 or Form 1040A, line 21 or Form 1040EZ, line 4. "]
[null,4,"Are the amount on lines 3 and 1 the same? "]
[null,null,"YES. Skip line 5, enter the amount from line 2 on line 6."]
[null,null,"NO. Go to line 5."]
["Part 2                        Filers Who Answered \"No: on line 4 ",5,"If you have: "]
[null,null,"No qualifying children, is the amount on line 3 less than $8,250 ($13,750 if Married Filing Jointly)? "]
[null,null,"1 or more qualifying children, is the amount on line 3 less than $18,150 ($23,650 if Married Filing Jointly)? "]
[null,null,"YES. Leave line 5 blank; enter the amount from line 2 on line 6. "]
[null,null,"NO. Look up the amount on line 3 in the EIC Table to find the credit. Be sure to use the correcr column for you filing status and the number of children you have. Enter the credit here. "]
[null,null,"Look at the amountson lines 5 and 2. Then, enter the smaller amount on line 6. "]
["Part 3             Earned Income Credit ",6,"This is the earned income credit. Enter this amoutn on Form 1040, line 66a; Form 1040A, line 42a; or Form 1040EZ, line 8a. "]
[null,null,"Reminder - if you have a qualifying child complete and attach Schedule EIC to your return. "]

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["EIC Worksheet B - Earned Income Credit "]
[]
["Use this worksheet if you answered \"YES\" to Step 5, question 3. "]
[null,"Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4. "]
[null,"If you are married filing a joint return, include your spouse's amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3. "]
["Part 1                 Self-Employed Members of the Clergy, and People with Church Employee Income, Filing Schedule SE "]
[null,"1a","Enter the amount from Schedule SE, Section A, line 3,, or Section B, line 3, whichever applies "]
[null,"b","Enter any amount form Schedule SE, Section B, line 4b and 5a. "]
[null,"c ","Combine lines 1a and 1b ",{"$f":"SUM(D6:D8)","v":0}]
[null,"d","Enter the amoutn from Scheudle SE, Section A, line 6, or Section B, line 13, whichever applies. "]
[null,"e","Subtract line 1d from 1c ",{"$f":"D9-D10","v":0}]
["Part 2                 Self-Employed NOT Required to File Schedule SE For example, net earnings from self-employment were less than $400. "]
[null,2,"Do not include on these lines any statutory employee income, any net profit from services performed as a notary public, or any amount exempt from self-employment tas as the result of the filing and approval of Form 4029 or Form 4361, or any other amounts exempt from self-employment tax "]
[null,"a","Enter any net farm profit (or loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), line 14, code A*. "]
[null,"b","Enter any net profit (or loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J*. "]
[null,"c","Combine lines 2a and 2b",{"$f":"SUM(D14:D15)","v":0}]
[null,"*","If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. Reduce the Schedule K-1 amounts as described in the Partner's Instructions for Schedule K-1. Enter your name and Social Secuirty number on Schedule SE and attach it to your return. "]
["Part 3      Statutory Employees Filing Schedule C or C-EZ"]
[null,3,"Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that you are filing as a statutory employee. "]
["Part 4                   All Filers Using EIC Worksheet B NOTE: If line 4b includes income on whick the taxpayer should have paid self-employment tax but did not, the IRS may reduce the credit by the amount of self-employment tax not paid. "]
[null,"4a","Enter your earned income from Step 5 "]
[null,"b","Combine  lines 1e, 2c, 3 and 4a. This is your total earned income ",{"$f":"SUM(D11,D16,D19,D21)","v":0}]
[null,null,"If line 4b is zero or less, STOP. You cannot take the the credit. Enter \"NO\" on the dotted line next to line 66a on Form 1040, or line 42a on Form 1040A, and 8a on Form 1040EZ. "]
[null,5,"if you have: "]
[null,null,"3 qualifying children, is line 4b less than $47,747 ($53,267 if Married Filing Jointly)? "]
[null,null,"2 qualifying children, is line 4b less than $44,454 ($49,974 if Married Filing Jointly)? "]
[null,null,"1 qualifying child, is line 4b less than $39,131 ($44,651 if Married Filing Jointly)? "]
[null,null,"No qulifying children lived with you, is line 4b less than $14,820 ($20,330 if Married Filing Jointly)? "]
[null,null,"YES. If you want the IRS to figure your credit, see page 56 (1040 Instructions). If you want to figure the credit yourself, enter the amount from line 4b of this worksheet. "]
[null,null,"NO. STOP You cannot take the credit. Enter \"NO\" on Form 1040, line 66a; Form 1040A, line 42a; or 1040EZ, line 8a. "]
["Part 5                   All filers Using Worksheet B "]
[null,6,"Enter your total earned income from Part 4, line 4b, of this worsksheet. ",{"$f":"D22","v":0}]
[null,7,"Look up the amount on line 6 about in the EIC table found in the instructions for Form 1040 to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here. "]
[null,"If line 7 is zero, STOP. You cannot take the credit. Enter \"NO\" on Form 1040, line 66a; Form 1040A, line 42a; or Form 1040EZ, line 8a. "]
[null,8,"Enter the amoutn from Form 1040, line 37; Form 1040A, line 21; or Form 1040EZ, line 4. "]
[null,9,"Enter the amounts on linee 8 and 6 the same? ",{"$f":"IF(D35=D32,D33,\"No\")","v":0}]
[null,null,"YES. Skip line 10; enter the amount from line 7 on line 11. "]
[null,null,"NO. Got to line 10 "]
["Part 6             Filers Who Answered \"NO\" on Line 9 "]
[null,10,"If you have: "]
[null,null,"No qualifying chrildren, is the amount on line 8 less than $8,250 ($13,750 if Married Filing Jointly)? "]
[null,null,"1 or more qualifying children, is the amount on line 8 less than $18,150 ($23,650 if Married Filing Jointly)? "]
[null,null,"YES. Leave line 10 blank; enter the amount from line 7 on line 11. "]
[null,null,"NO. Look up the amount on line 8 in the EIC Table to find the credit. Be sure to use the correct column for your filinf status and the number of children you have, Enter the credit here. "]
[null,null,"Look at the amounts on lines 10 and 7. then enter, thhe smaller of line 11 "]
["Part 7               Your Earned Income Credit "]
[null,11,"This is you earned income creadit. "]
[null,null,"Enter this amount on Form 1040, line 66a; Form 1040, line 42a; Form 1040EZ, line 8a. "]
[null,null,"Reminder - If you have a qualifying child, complete and attach Schedule EIC to your return. "]