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filing status single or married filing jointly |
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no dependents are claimed |
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under age 65 on January 1 following the tax year |
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not blind at the end of the tax year |
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taxable income less than $100,000 |
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only income is wages, salaries, tips, taxable
scholarship and fellowship grants, unemployment compensation, qualified
state tuition program earnings, or Alaska Permanent Fund dividends, and
taxable interest not over $1,500 |
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you did not receive any advance earned income credit
payments |
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you do not owe any household employment taxes on
wages paid to a household employee |
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you are not a debtor in a Chapter 11 bankruptcy case
filed after October 16, 2005 |
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no alternative minimum tax is owed |
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no claims for student loan interest deduction,
educator expense deduction, or tuition and fees deduction |
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no claims for education credit, retirement savings
contributions credit, or health coverage tax credit |