

The filer could not be a debtor in any Chapter 11 bankruptcy case that was filed after October 16, 2005.The tax filer could not have received any advance earned income credit (EIC), although they would have been allowed to claim the EIC when filing Form 1040EZ.Tax credits for retirement savings, health coverage, and education were not allowed.If the filer received interest income, they could not have been required to file Schedule B, didn’t have amounts in boxes 11, 12, or 13 of Form 1099-INT or boxes 6 and 10 of Form 1099-OID, and didn’t earn any interest as a nominee.

