Margaret and David Simmons are married and file a joint income tax return. They have two dependent children, Margo, 5 years old (Social Security number 316-31-4890), and Daniel, who was born during the year (Social Security number 316-31-7894). Margaret’s wages are $3,000, and David has wages of $14,000. In addition, they receive interest income of $200 during the year. Margaret and David do not have any other items of income and do not have any deductions for adjusted gross income. Assuming the Simmons file Form 1040 for 2020, complete Schedule EIC and the Earned Income Credit Worksheet A, on Pages 7-55 and 7-56. (The EIC table is in Appendix B.)

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SCHEDULE EIC (Form 1040) Earned Income Credit Qualifying Child Information Complete and attach to Form 1040 or 1040-SR only if you have a qualifying child. Go to www.irs.gov/ScheduleEIC for the latest information. Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Before you begin: 2 Child's SSN The child must have an SSN as defined in the instructions for Form 1040 or 1040-SR, line 27, unless the child was born and died in 2020. If your child was born and died in 2020 and did not have an SSN, enter "Died on this line and attach a copy of the child's birth certificate, death certificate, or hospital medical records showing a live birth. 3 Child's year of birth 4 a Was the child under age 24 at the end of 2020, a student, and younger than you (or your spouse, if filing jointly)? b Was the child permanently and totally disabled during any part of 2020? 5 Child's relationship to you See the instructions for Form 1040 or 1040-SR, line 27, to make sure that (a) you can take the EIC, and (b) you have a qualifying child. with the Be sure the child's name on line I and social security number (SSN) on line 2 agree with the child's social security card. Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child's social security card is not correct, call the Social Security Administration at 1-800-772-1213. You can't claim the EIC for a child who didn't live with you for more than half of the year. If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details. CAUTION It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child. Qualifying Child Information Child 1 Child 2 Child 3 1 Child's name If you have more than three qualifying children, you have to list only three to get the maximum credit. (for example, son, daughter, grandchild, niece, nephew, eligible foster child, etc.) 6 Number of months child lived with you in the United States during 2020 First name INOTFILE . If the child lived with you for more than half of 2020 but less than 7 months, enter "7." If the child was born or died in 2020 and your home was the child's home for more than half the time he or she was alive during 2020, enter "12." First name Year If born after 2001 and the child is younger than you for your spouse, filing jointly), skip lines 4a and 4h;" go to line Yes. Go to line 5. Yes. Go to line 5. For Paperwork Reduction Act Notice, see your tax return instructions. Last name No. Go to line 4b. No. The child is not a qualifying child. months Do not enter more than 12 months. 1040 1040-SR Yes. EIC Go to line 5. Year If hom after 2001 and the child is younger than wou (or your spouse, if filing jointly), skip lines 4u und 4b; go to line 5. Yes. Go to line 5. Last name First name 2020 Attachment Sequence No. 43 Your social security number No. Go to line 4b. No. The child is not a qualifying child. months Do not enter more than 12 months. Cat. No. 13339M OMB No. 1545-0074 Year If born after 2001 and the child is younger than you (or your spouse, if Jiling jointly), skip lines 4u anul 4b; go to line 5 Yes. Go to line 5. Yes. Go to line 5. Last name No. Go to line 4b. No. The child is not a qualifying child. months Do not enter more than 12 months. Schedule EIC (Form 1040) 2020