Part II

Internal Revenue Service Stop 4300, Annex R2 Kansas City, MO 64999-0065

Be sure that any child named is your qualifying child and you expect to claim that child for the EIC on your 2003 tax return. Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2003. If the qualifying child was born and died in 2003

2003–26 I.R.B. 1136 June 30, 2003

Form 8836 (2003) Page 3

and did not have an SSN, attach a copy of that child’s birth certificate to Form 8836 and enter “Died” instead of the child’s SSN.

For purposes of claiming the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to apply for or receive a Federally funded benefit.

If you have two qualifying children you may need to complete more than one Form 8836. For example, if in Part IV a doctor is signing for Child 1 and a clergyman is signing for Child 2, you will have to complete two forms. List Child 1 on the form you are giving to the doctor and Child 2 on the form you are giving to the clergyman.

Do not provide information for more than two qualifying children. You need only two qualifying children to claim the maximum EIC.