Worksheet B—EIC (Continued)

Worksheet B—EIC (Continued)

Summary: This flowchart represents the worksheet information listed on Worksheet B, page 2. It is a continuation of the previous page.

Start

This is the beginning of the flowchart.

Process (a)

Part 5. All Filers Using Worksheet B.

Continue To Process (b)

Process (b)

6. Enter your total earned income from Part 4, line 4b.

Continue To Process (c)

Process (c)

7. Look up the amount on line 6 above in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here.

Continue To Decision (1)

Decision (1)

Is line 7 zero?

IF Yes Continue To Process (d)
IF No Continue To Process (e)

Process (d)

STOP. You can’t take the credit. Enter "No" on the dotted line next to Form 1040 or 1040-SR, line 27.

Continue To End

Process (e)

8. Enter the amount from Form 1040 or 1040-SR, line 11.

Continue To Decision (2)

Decision (2)

9. Are the amounts on lines 8 and 6 the same?

IF Yes Continue To Process (f)
IF No Continue To Process (g)

Process (f)

Skip line 10; enter the amount from line 7 on line 11.

Continue To Process(k)

Process (g)

Part 6--Filers Who Answered "No" on Line 9

Continue To Decision (3)

Decision (3)

Do you have any qualifying children?

IF Yes Continue To Decision (4)
IF No Continue To Decision (5)

Decision (4)

Is the amount on line 8 less than $21,560 ($28,120 if married filing jointly)?

IF Yes Continue To Process (g)
IF No Continue To Process (h)

Decision (5)

Is the amount on line 8 less than $9,800 ($16,370 if married filing jointly)?

IF Yes Continue To Process (h)
IF No Continue To Process (i)

Process (h)

Leave line 10 blank; enter the amount from line 7 on line 11.

Continue To Process (k)

Process (i)

Look up the amount on line 8 in the EIC to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here.

Continue To Process (j)

Process (j)

Look at the amounts on line 10 and 7. Then, enter the smaller amount on line 11.

Continue To Process (k)

Process (k)

Part 7: Your Earned Income Credit. 11. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27.

Continue To Process (l)

Process (l)

Reminder—If you have a qualifying child, complete and attach Schedule Earned Income Credit.

CAUTION! If your Earned Income Credit for a year after 1996 was reduced or disallowed, see Form 8862, who must file, to find out if you must file Form 8862 to take the credit for 2023.

Continue To End

End

This is the end of the flowchart.