The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
BWorksheet —2018 EIC—Line 17a
STOP
Keep for Your Records
Use this worksheet if you answered “Yes” to Step 5, question 2.
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
1a.
2.
3.
1a
Enter the amount from Schedule SE, Section A, line 3, or
Section B, line 3, whichever applies.
Subtract line 1d from 1c.
Don’t include on these lines any statutory employee income, any net prot from services performed as a
notary public, any amount exempt from self-employment tax as the result of the ling and approval of Form
4029 or Form 4361, or any other amounts exempt from self-employment tax.
Yes. If you want the IRS to gure your credit, see Credit gured by the IRS, earlier. If you want to
gure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
Part 3
Part 1
Part 2
Self-Employed,
Members of the
Clergy, and
People With
Church Employee
Income Filing
Schedule SE
Self-Employed
NOT Required
To File
Schedule SE
Statutory Employees
Filing Schedule
C or C-EZ
2 qualifying children, is line 4b less than $45,802 ($51,492 if married ling jointly)?
1 qualifying child, is line 4b less than $40,320 ($46,010 if married ling jointly)?
If you are married ling a joint return, include your spouse’s amounts, if any, with yours to gure the amounts to
enter in Parts 1 through 3.
1e
c.
d.
e.
1c
Enter any amount from Schedule SE, Section B, line 4b, and line 5a.
1d
Combine lines 1a and 1b.
Enter the amount from Schedule SE, Section A, line 6, or
Section B, line 13, whichever applies.
=
=
For example, your
net earnings from
self-employment
were less than $400.
a.
2a
Enter any net farm prot or (loss) from Schedule F, line 34, and from
farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
b.
2b
Enter any net prot or (loss) from Schedule C, line 31; Schedule C-EZ,
line 3; and Schedule K-1 (Form 1065), box 14, code A (other than
farming)*.
+
Combine lines 2a and 2b. 2cc. =
Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that
you are ling as a statutory employee.
3
Part 4
All Filers Using
Worksheet B
Note. If line 4b
includes income on
which you should
have paid self-
employment tax but
didn’t, we may
reduce your credit by
the amount of
self-employment tax
not paid.
4a. Enter your earned income from Step 5.
4b
b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
5. If you have:
No qualifying children, is line 4b less than $15,270 ($20,950 if married ling jointly)?
No. You can’t take the credit. Enter “No” in the space to the left of Form 1040, line 17.
*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 security number on Schedule SE and attach it to your return.
If line 4b is zero or less, You can’t take the credit. Enter “No” in the space to the left of Form 1040,
line 17.
4a
STOP
3 or more qualifying children, is line 4b less than $49,194 ($54,884 if married ling jointly)?
b.
1b
+
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Need more information or forms? Visit IRS.gov.
