Use either optional method to figure those net earnings, If your employer withheld or you paid Additional Medicare Tax or Tier I RRTA taxes, use the Additional Medicare Tax and RRTA Tax Worksheet to figure the amount to enter otherwise enter the total of the following amounts from Form(s) W-2.' If married filing jointly, include your spouse's amounts with yours when completing lines 7 and 8. If line 5 above is equal to or more than line 1 above, leave lines 7 through 10 blank, enter -0- on line 11, and go to line 12. If both line 2 and line 5 are more than zero, leave lines 7 through 10 blank, enter -0- on line 11, and go to line 12.'checkbox Enter -0- on line 4, and complete lines 5. Instead, go back to Credit Limit Worksheet A and do the following. Do not complete the rest of this worksheet. If line 2 or line 5 above is zero, enter the amount from line 1 above on line 14 of this worksheet. On line 2 of this worksheet, is the amount $4,500 of more?'

Multiply the amount on line 4 by 15% (0.15) and enter the result.'field Subtract $2,500 from the amount on line 3. Leave line 4 blank, enter -0- on line 5, and go to line 6.'checkbox Is the amount on line 3 more than $2,500?' Enter your earned income from line 7 of the Earned Income Worksheet.'field 'TIP: The number of children you use for this line is the same as the number of children you used for line 4 of Schedule 8812.'field Number of qualified children under age 17 with the required social security number multiplied by $1,500. Enter the amount from Schedule 8812, line 12.'field 1040-NR filers complete Schedule 2, line 5 Schedule 2, line 6 and Schedule 3, line 11 of your return if they apply to you.'Ĭaution: Use this worksheet only if you meet each of the items discussed under line 3 of Credit Limit Worksheet A, including that you are not filing Form 2555. 10-SR filers complete line 27 Schedule 2, line 5 Schedule 2, line 6 and Schedule 3, line 11 of your return if they apply to you. 'Before you begin: Complete the Earned Income Worksheet, later in these instructions.

Phase 10 instructions