Caution – Change to Form W-5, Earned Income Credit Advance Payment Certificate (Rev. 

January 2009) and Formulario W-5(SP), Certificado del Pago por Adelantado del Credito 

por Ingreso del Trabajo (Rev. January 2009) 

The American Recovery and Reinvestment Act of 2009 (P.L. 111-5) increased the earned income 

credit for joint filers and for taxpayers with 3 or more qualifying children. This affects the 2009 

Form W-5 and 2009 Formulario W-5(SP) because it increases the amount of adjusted gross 

income you can have and still receive the advance earned income credit if you are married filing 

jointly. 

The paper and online versions of the form will not be revised, but the Act affects the instructions 

as follows. 

On page 1, in item 3 under Who is Eligible To Get Advance EIC Payments, the AGI amount of 

$38,583 for married filing jointly should be replaced with $40,463. 

On page 2 of Form W-5 and page 3 of Formulario W-5(SP), question 3 should read: 

3. Do you expect that your 2009 earned income and AGI will each be less than: $35,463 

($40,463 if married filing jointly) if you expect to have 1 qualifying child; $40,295 ($45,295 if 

married filing jointly) if you expect to have 2 qualifying children; or $43,279 ($48,279 if married 

filing jointly) if you expect to have 3 or more qualifying children? 

On page 2 of Form W-5 and page 3 of Formulario W-5(SP), under the “Yes” answer to question 

3, the AGI amount of $38,583 for married filing jointly should be replaced with $40,463. 

 
Instructions

What Is the EIC?

You may have only one Form W-5 in effect at one time. If you

and your spouse are both employed, you should file separate

Forms W-5.

Ä Give the bottom part to your employer; keep the top part for your records. Ä

Detach here

Form W-5

© This certificate expires on December 31, 2009.

Print or type your full name Your social security number

Note. If you get advance payments of the earned income credit for 2009, you must file a 2009 federal income tax return. To get advance 

payments, you must have a qualifying child and your filing status must be any status except married filing a separate return.

Yes No

I expect to have a qualifying child and be able to claim the earned income credit for 2009 using that child. I do not have

another Form W-5 in effect with any other current employer, and I choose to get advance EIC payments

1

3 If you are married, does your spouse have a Form W-5 in effect for 2009 with any employer?

Under penalties of perjury, I declare that the information I have furnished above is, to the best of my knowledge, true, correct, and complete.

Signature © Date ©

(continued on page 3)

Earned Income Credit Advance Payment Certificate

Department of the Treasury

Internal Revenue Service

The EIC is a credit for certain workers. It reduces the tax you

owe. It may give you a refund even if you do not owe any tax.

If you are eligible to get advance EIC payments, fill in the 2009

Form W-5 at the bottom of this page. Then, detach it and give it

to your employer. If you get advance payments, you must file a

2009 Form 1040 or 1040A income tax return.

Who Is Eligible To Get Advance EIC

Payments?

How To Get Advance EIC Payments

OMB No. 1545-0074

2 Check the box that shows your expected filing status for 2009:

You are eligible to get advance EIC payments if all four of the

following apply.

2. You expect to have at least one qualifying child and to be

able to claim the credit using that child. If you do not expect to

have a qualifying child, you may still be eligible for the EIC, but

you cannot receive advance EIC payments. See Who Is a

Qualifying Child? on page 3.

4. You expect to be able to claim the EIC for 2009. To find out if

you may be able to claim the EIC, answer the questions on page

2.

© Give this certificate to your employer.

3. You expect that your 2009 earned income and adjusted

gross income (AGI) will each be less than $35,463 ($38,583 if you

expect to file a joint return for 2009). Include your spouse’s

income if you plan to file a joint return. As used on this form,

earned income does not include amounts inmates in penal

institutions are paid for their work, amounts received as a pension

or annuity from a nonqualified deferred compensation plan or a

nongovernmental section 457 plan, or nontaxable earned income.

Form W-5 Department of the Treasury

Internal Revenue Service

© Use the current year’s certificate only.

What’s New

Definition of qualifying child revised

Yes No

Single, head of household, or qualifying widow(er) Married filing jointly

You may be able to get a larger credit when you file

your 2009 return. For details, see Additional Credit on

page 3.

This Form W-5 expires on December 31, 2009. If you are

eligible to get advance EIC payments for 2010, you must file a

new Form W-5 next year.

TIP

1. You (and your spouse, if filing a joint return) have a valid

social security number (SSN) issued by the Social Security

Administration. For more information on valid SSNs, see Pub.

596, Earned Income Credit (EIC).

(Rev. January 2009)

2009

If you do not choose to get advance payments, you can still

claim the EIC on your 2009 tax return.

Purpose of Form

Use Form W-5 if you are eligible to get part of the earned income

credit (EIC) in advance with your pay and choose to do so. See

Who Is Eligible To Get Advance EIC Payments? below. The

amount you can get in advance generally depends on your

wages. If you are married, the amount of your advance EIC

payments also depends on whether your spouse has filed a Form

W-5 with his or her employer. However, your employer cannot

give you more than $1,826 throughout 2009 with your pay. You

will get the rest of any EIC you are entitled to when you file your

tax return and claim the EIC.

The following changes have been made to the definition of a

qualifying child.

● Your qualifying child must be younger than you.

● A child cannot be your qualifying child if he or she files a joint

return, unless the return was filed only as a claim for refund.

● If the parents of a child can claim the child as a qualifying child

but no parent so claims the child, no one else can claim the child

as a qualifying child unless that person’s AGI is higher than the

highest AGI of any parent of the child.

2009

(Rev. January 2009)
Form W-5 (2009) (Rev. 1-2009) Page 2

Questions To See if You May Be Able To Claim the EIC for 2009

2

3

1

5

Do you expect your 2009 filing status to be married filing a separate return?

Yes. You cannot claim the EIC.

Do you expect that your 2009 earned income and AGI will each be less than: $35,463 ($38,583 if married filing jointly) if you 

expect to have 1 qualifying child; $40,295 ($43,415 if married filing jointly) if you expect to have 2 or more qualifying children?

No. You cannot claim the EIC.

Do you expect to have a qualifying child? Read Who Is a Qualifying Child? on page 3 before you answer this question. If the 

child is married, be sure you also read Married child on page 3.

No. You may be able to claim the EIC but you cannot get advance EIC payments.

If the child meets the conditions to be a qualifying child for both you and another person, see Qualifying child of more 

than one person on page 3.

Do you expect that you, or your spouse if filing a joint return, will be a qualifying child of another person for 2009?

No. You may be able to claim the EIC.

Yes. You cannot claim the EIC.

Yes. Continue.

Yes. Continue. But remember, you cannot get advance EIC payments if you expect your 2009 earned income or AGI will 

be $35,463 or more ($38,583 or more if married filing jointly).

No. Continue.

You cannot claim the EIC if you file either Form 2555 or Form 2555-EZ (relating to foreign earned income) for 2009. You

also cannot claim the EIC if you are a nonresident alien for any part of 2009 unless you are married to a U.S. citizen or

resident, file a joint return, and elect to be taxed as a resident alien for all of 2009.

4 Do you expect that your 2009 investment income will be more than $3,100? For most people, investment income is the total 

of their taxable interest, ordinary dividends, capital gain distributions, and tax-exempt interest. However, if you plan to file a

2009 Form 1040, see the 2008 Form 1040 instructions to figure your investment income.

Yes. You cannot claim the EIC.

No. Continue.

If you expect to file a joint return for 2009, include your spouse’s income when answering questions 3 and 4.

STOP

STOP

STOP

STOP

CAUTION

CAUTION

TIP
Form W-5 (2009) (Rev. 1-2009) Page 3

Additional Information

How To Claim the EIC

Additional Credit

Privacy Act and Paperwork Reduction Act Notice. We ask for

the information on this form to carry out the Internal Revenue

laws of the United States. Internal Revenue Code sections 3507

and 6109 and their regulations require you to provide the

information requested on Form W-5 and to give it to your

employer if you want advance payment of the EIC. As provided

by law, we may give the information to the Department of

Justice and other federal agencies. In addition, we may give it to

cities, states, and the District of Columbia so they may carry out

their tax laws. We may also disclose this information to other

countries under a tax treaty, to federal and state agencies to

enforce federal nontax criminal laws, or to federal law

enforcement and intelligence agencies to combat terrorism.

Failure to provide the requested information may prevent your

employer from processing this form; providing false information

may subject you to penalties.

● You no longer expect to be able to claim the EIC for 2009.

Check “No” on line 1 of your new Form W-5.

If you have suggestions for making this form simpler, we would

be happy to hear from you. See the instructions for your income

tax return.

● Your spouse files Form W-5 with his or her employer. Check

“Yes” on line 3 of your new Form W-5.

If you are eligible, claim the EIC on your 2009 tax return. See your

2009 tax return instruction booklet.

The average time and expenses required to complete and file

this form will vary depending on individual circumstances. For the

estimated averages, see the instructions for your income tax

return.

You may be able to claim a larger credit when you file your 2009

Form 1040 or Form 1040A because your employer cannot give

you more than $1,826 throughout the year with your pay. You

may also be able to claim a larger credit if you have more than

one qualifying child. But you must file your 2009 tax return to

claim any additional credit.

● You no longer want advance payments. Check “No” on line 1

of your new Form W-5.

You are not required to provide the information requested on

a form that is subject to the Paperwork Reduction Act unless the

form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return

information are confidential, as required by Code section 6103.

Note. If you get advance EIC payments and find you are not

eligible for the EIC, you must pay back these payments when you

file your 2009 federal income tax return.

Qualifying child of more than one person. If the child meets the

conditions to be a qualifying child of more than one person, only

one person may treat that child as a qualifying child for 2009. If

you and someone else have the same qualifying child, you and

the other person(s) can decide which of you, if otherwise eligible,

will take all of the following tax benefits based on the qualifying

child: the child’s dependency exemption, the child tax credit,

head of household filing status, the credit for child and dependent

care expenses, the exclusion for dependent care benefits, and the

EIC. The other person cannot take any of the six tax benefits

unless he or she has a different qualifying child.

Married child. A child who is married at the end of 2009 is a

qualifying child only if:

Note. Temporary absences, such as for school, vacation,

medical care, or detention in a juvenile facility, count as time

lived at home. Members of the military on extended active duty

outside the United States are considered to be living in the

United States.

What if My Situation Changes?

If your situation changes after you give Form W-5 to your

employer, you will probably need to file a new Form W-5. For

example, you must file a new Form W-5 if any of the following

applies for 2009.

● You no longer expect to have a qualifying child. Check “No” 

on line 1 of your new Form W-5.

Caution. A qualifying child whom you use to claim the

EIC must have a valid social security number unless he

or she is born and dies in 2009.

2. The child is younger than you and, at the end of 2009, the

child is under age 19, or under age 24 and a student, or any age

and permanently and totally disabled. A student is a child who

during any 5 months of 2009 (a) was enrolled as a full-time

student at a school or (b) took a full-time, on-farm training course

given by a school or a state, county, or local government agency.

A school includes a technical, trade, or mechanical school. It does

not include an on-the-job training course, correspondence school,

or Internet school.

3. The child lives with you in the United States for over half of

2009. But you do not have to meet this condition if (a) the child

was born or died during the year and your home was this child’s

home for the entire time he or she was alive in 2009, or (b) the

child is presumed by law enforcement authorities to have been

kidnapped by someone who is not a family member and the child

lived with you for over half of the part of the year before he or she

was kidnapped.

1. You may claim him or her as your dependent, or

2. You are the custodial parent and would be able to claim the

child as your dependent, but the noncustodial parent claims the

child as a dependent because:

a. You signed Form 8332, Release/Revocation of Release of

Claim to Exemption for Child by Custodial Parent, or a similar

statement, agreeing not to claim the child for 2009, or

b. You have a pre-1985 divorce decree or separation

agreement that allows the noncustodial parent to claim the child

and he or she gives at least $600 for the child’s support in 2009.

Other rules may apply. See Pub. 501, Exemptions, Standard

Deduction, and Filing Information, for more information on

children of divorced or separated parents.

If you and the other person cannot agree and more than one

person claims the EIC or other benefits listed above using the

same child, the tie-breaker rule applies. See Pub. 596, Earned

Income Credit, Table 2. When More Than One Person Files a

Return Claiming the Same Qualifying Child (Tie-Breaker Rule) and

the Instructions for Form 1040 or 1040A.

CAUTION

Who Is a Qualifying Child?

A qualifying child is any child who meets all three of the

following conditions.

1. The child is your:

Son, daughter, stepchild, eligible foster child, brother, sister,

half brother, half sister, stepbrother, stepsister, or a descendant of

any of them (for example, your grandchild, niece, or nephew).

Note. An adopted child is always treated as your own child. An

adopted child includes a child lawfully placed with you for legal

adoption. An eligible foster child is any child placed with you by

an authorized placement agency or by judgment, decree, or other

order of any court of competent jurisdiction.