Publication 596 - Earned Income Tax Credit
http://www.irs.gov/pub/irs-pdf/p596.pdf
Source: Internal Revenue Service
Publication 596 regarding the Earned Income Credit. Discusses the basic requirements that must be met in order to claim the credit, the rules that apply if one has a qualifying child, the rules that apply if one does not have a qualifying child, how to figure the amount and make the claim, what to do in case of disallowance of the credit and advanced earned income credit payments. ***Please note that as of 11-17-02, this Publication is specific to 2001 tax returns. The EITC rules have changed slightly for 2002. For an overview of the changes, please see http://www.irs.gov/taxpros/article/0,,id=98399,00.html.
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