8)

The earned income credit:

a.Is available only if the taxpayer has qualifying children.

b.Must be calculated on earned income as well as adjusted gross income in some cases.

c.Is available to married taxpayers who file separate returns.

d.Cannot exceed the amount of the tax liability.

9)Which of the following is not a requirement to claim an earned income credit?

a.Social Security number

b.US citizenship or resident alien status

c.At least $1 of earned income

d.At least one child claimed as a dependent