PUB 596(http://www.irs.gov/publications/p596/index.html)
對RA有幾點不利:
1. SS卡必須是可以工作(如果夫妻雙方有一放的SS卡上注明"NOT VOLID FOR WORK"就不行, ITIN不能申請EIC).
2. 結婚分報的不行.
3. 03年全年是RA.
4. EITC是對低收入的一種補貼,申請後對以後申請綠卡不會有好作用.
To claim the EITC on your 2003 tax return, you must meet all of the following rules:
1. You must have a valid social security number that allows you to work.
Additionally, to claim the EITC, you must have a Social Security Number (SSN) for you, your spouse (if filing a joint return), and your qualifying child.
A SSN is a number issued by the Social Security Administration to a U.S. citizen or to a person who has permission from the INS to work in the United States.
You cannot get the earned income tax credit if the SSN was issued solely for use in applying for or receiving federally funded benefits.
You cannot get the credit if, instead of an SSN, you, your spouse, or your qualifying child has:
• An Individual Taxpayer Identification Number (ITIN), which is issued to a noncitizen who cannot get an SSN, or;
• An Adoption Taxpayer Identification Number (ATIN) which is issued for a child to adopting parents who cannot get an SSN for the child being adopted until the adoption is final.
2. You must have earned income during the year.
3. Your earned income and modified AGI must each be less than:
* $11,230 ($12,230 for married filing jointly) if you have no qualifying children, or;
*$29,666 ($30,666 for married filing jointly) if you have one qualifying child, or;
*$33,692 ($34,692 for married filing jointly) if you have more than one qualifying child.
4. Your investment income cannot be more than $2,600.
5. Your filing status can be any filing status EXCEPT married filing a separate return.
6. You cannot be a qualifying child of another person. If you are filing a joint return, neither you nor your spouse can be a qualifying child of another person.
7. Your qualifying child cannot be used by more than one person to claim the EIC
對RA有幾點不利:
1. SS卡必須是可以工作(如果夫妻雙方有一放的SS卡上注明"NOT VOLID FOR WORK"就不行, ITIN不能申請EIC).
2. 結婚分報的不行.
3. 03年全年是RA.
4. EITC是對低收入的一種補貼,申請後對以後申請綠卡不會有好作用.
To claim the EITC on your 2003 tax return, you must meet all of the following rules:
1. You must have a valid social security number that allows you to work.
Additionally, to claim the EITC, you must have a Social Security Number (SSN) for you, your spouse (if filing a joint return), and your qualifying child.
A SSN is a number issued by the Social Security Administration to a U.S. citizen or to a person who has permission from the INS to work in the United States.
You cannot get the earned income tax credit if the SSN was issued solely for use in applying for or receiving federally funded benefits.
You cannot get the credit if, instead of an SSN, you, your spouse, or your qualifying child has:
• An Individual Taxpayer Identification Number (ITIN), which is issued to a noncitizen who cannot get an SSN, or;
• An Adoption Taxpayer Identification Number (ATIN) which is issued for a child to adopting parents who cannot get an SSN for the child being adopted until the adoption is final.
2. You must have earned income during the year.
3. Your earned income and modified AGI must each be less than:
* $11,230 ($12,230 for married filing jointly) if you have no qualifying children, or;
*$29,666 ($30,666 for married filing jointly) if you have one qualifying child, or;
*$33,692 ($34,692 for married filing jointly) if you have more than one qualifying child.
4. Your investment income cannot be more than $2,600.
5. Your filing status can be any filing status EXCEPT married filing a separate return.
6. You cannot be a qualifying child of another person. If you are filing a joint return, neither you nor your spouse can be a qualifying child of another person.
7. Your qualifying child cannot be used by more than one person to claim the EIC
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