Department of the Treasury

Internal Revenue Service

Publication 596

Cat. No. 15173A

Earned Income Credit (EIC)

For use in preparing 2023 Returns

Dec 12, 2023

Future Developments

For the latest information about developments related to Pub. 596, such as legislation enacted after it was published, go to IRS.gov/Pub596.

What Is the EIC?

The EIC is a tax credit for certain people who work and have earned income under $63,398. A tax credit usually means more money in your pocket. It reduces the amount of tax you owe. The EIC may also give you a refund.

Can I Claim the EIC?

To claim the EIC, you must meet certain rules. These rules are summarized in Table 1.

Table 1. Earned Income Credit in a Nutshell

First, you must meet all the rules in this column.

Second, you must meet all the rules in one of these columns, whichever applies.

Third, you must meet the rule in this column.

Chapter 1.
Rules for Everyone

Chapter 2.
Rules If You Have a Qualifying Child

Chapter 3.
Rules If You Do Not Have a Qualifying Child

Chapter 4.
Figuring and Claiming the EIC

1. Your adjusted gross income (AGI) must be less than:

• $56,838 ($63,398 for married filing jointly) if you have three or more qualifying children who have valid social security numbers (SSNs),

• $52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs,

• $46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN, or

• $17,640 ($24,210 for married filing jointly) if you don’t have a qualifying child who has a valid SSN.

2. You must have a valid social security number (SSN) by the due date of your 2023 return (including extensions).

3. You must meet certain requirements if you are separated from your spouse and not filing a joint return.

4. You must be a U.S. citizen or resident alien all year.

5. You can’t file Form 2555 (relating to foreign earned income).

6. Your investment income must be $11,000 or less.

7. You must have earned income.

8. Your child must meet the relationship, age, residency, and joint return tests.

9. Your qualifying child can’t be used by more than one person to claim the EIC.

10. You can’t be a qualifying child of another person.

11. You must meet the age requirements.

12. You can’t be the dependent of another person.

13. You can’t be a qualifying child of another person.

14. You must have lived in the United States more than half of the year.

15. Your earned income must be less than:

• $56,838 ($63,398 for married filing jointly) if you have three or more qualifying children who have valid SSNs,

• $52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs,

• $46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN, or

• $17,640 ($24,210 for married filing jointly) if you don’t have a qualifying child who has a valid SSN.

Do I Need This Publication?

Certain people who file Form 1040 or 1040-SR must use Worksheet 1 in this publication, instead of Step﻿ ﻿2 in their Form 1040 instructions, when they are checking whether they can take the EIC. You are one of those people if any of the following statements are true for 2023.

You are filing Schedule﻿ ﻿E (Form 1040).

You are reporting income from the rental of personal property not used in a trade or business.

You are reporting income on Schedule 1 (Form 1040), line﻿ ﻿8z, from Form 8814 (relating to election to report child's interest and dividends).

You have income or loss from a passive activity.

You are reporting an amount on Form 1040 or 1040-SR, line﻿ ﻿7, that includes an amount from Form 4797.

If none of the statements above apply to you, your tax form instructions may have all the information you need to find out if you can claim the EIC and to figure your EIC. You may not need this publication. But you can read it to find out whether you can take the EIC and to learn more about the EIC.

Do I Have To Have a Child To Qualify for the EIC?

No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $17,640 ($24,210 if married filing jointly). See chapter﻿ ﻿3.

How Do I Figure the Amount of EIC?

If you can claim the EIC, you can either have the IRS figure your credit, or you can figure it yourself. To figure it yourself, you can complete a worksheet in the instructions for the form you file. To find out how to have the IRS figure it for you, see chapter﻿ ﻿4.

How Can I Quickly Locate Specific Information?

You can use the index to look up specific information. In most cases, index entries will point you to headings, tables, or a worksheet.

Is There Help Online?

Yes. You can use the EITC Qualification Assistant at IRS.gov/EITC to find out if you may be eligible for the credit. The EITC Qualification Assistant is available in English and Spanish.

What's New for 2023

Earned income amount. The maximum amount of income you can earn and still get the credit has changed. You may be able to take the credit if:

You have three or more qualifying children who have valid SSNs and you earned less than $56,838 ($63,398 if married filing jointly),

You have two qualifying children who have valid SSNs and you earned less than $52,918 ($59,478 if married filing jointly),

You have one qualifying child who has a valid SSN and you earned less than $46,560 ($53,120 if married filing jointly), or

You don't have a qualifying child who has a valid SSN and you earned less than $17,640 ($24,210 if married filing jointly).

 Your AGI must also be less than the amount just listed that applies to you. For details, see Rules 1 and 15.

Investment income amount. The maximum amount of investment income you can have and still get the credit is $11,000. See Rule 6 Your Investment Income Must Be $11,000 or Less.

Reminders

Self-only EIC. If your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2023, you may be able to take the EIC using the rules in chapter﻿ ﻿3 for taxpayers who don't have a qualifying child.

File Schedule﻿ ﻿EIC (Form 1040) if you have a qualifying child. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule﻿ ﻿EIC to your Form 1040 or 1040-SR even if that child doesn't have a valid SSN. For more information, including how to complete Schedule﻿ ﻿EIC if your qualifying child doesn't have a valid SSN, see Schedule﻿ ﻿EIC.

Increased EIC on certain joint returns. A married person filing a joint return may get more EIC than someone with the same income but a different filing status. As a result, the EIC Table has different columns for married persons filing jointly than for everyone else. When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of qualifying children with a valid SSN you have.

Separated spouses. If you are married, but don’t file a joint return, you may qualify to claim the EIC. See Rule 3—If You Are Separated From Your Spouse and Not Filing a Joint Return, You Must Meet Certain Rules, for more information.

EIC has no effect on certain welfare benefits. Any refund you receive because of the EIC can’t be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include the following.

Temporary Assistance for Needy Families (TANF).

Medicaid.

Supplemental Security Income (SSI).

Supplemental Nutrition Assistance Program (food stamps).

Low-income housing.

In addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

Medicaid waiver payments. For information on how Medicaid waiver payments are treated for purposes of the EIC, see Earned Income.

Don't overlook your state credit. If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. For a list of states that offer a state EIC, go to IRS.gov/EITC.

EIC questioned by IRS. The IRS may ask you to provide documents to prove you are entitled to claim the EIC. We will tell you what documents to send us. These may include birth certificates, school records, etc. The process of establishing your eligibility will delay your refund.

Spanish version of Pub. 596. Pub. 596(SP), Crédito por Ingreso del Trabajo, is a Spanish translation of Pub. 596. Go to IRS.gov/Pub596SP. Or see Ordering forms and publications or How To Get Tax Help, later, to find out how to order this and other IRS forms and publications.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800﻿-﻿843﻿-﻿5678) if you recognize a child.

Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t  send tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.

Getting tax forms, instructions, and publications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800﻿-﻿829﻿-﻿3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.

1.

Rules for Everyone

This chapter discusses Rules 1 through 7. You must meet all seven rules to qualify for the EIC. If you don't meet all seven rules, you can’t get the credit and you don't need to read the rest of the publication.

If you meet all seven rules in this chapter, then read either chapter﻿ ﻿2 or chapter﻿ ﻿3 (whichever applies) for more rules you must meet.

Rule 1—Adjusted Gross Income (AGI) Limits

Your adjusted gross income (AGI) must be less than:

$56,838 ($63,398 for married filing jointly) if you have three or more qualifying children who have valid SSNs,

$52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs,

$46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN, or

$17,640 ($24,210 for married filing jointly) if you don't have a qualifying child who has a valid SSN.

Adjusted gross income (AGI).

AGI is the amount on Form 1040 or 1040-SR, line﻿ ﻿11.

If your AGI is equal to or more than the applicable limit listed above, you can’t claim the EIC. You don't need to read the rest of this publication.

Example—AGI is more than limit. Your AGI is $50,000, you are single, and you have one qualifying child who has a valid SSN. You can’t claim the EIC because your AGI isn't less than $46,560. However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $53,120.

Community property.

If you are married, but qualify to file as head of household or married filing separately under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. This is different from the community property rules that apply under Rule 7.

Rule 2—You Must Have a Valid Social Security Number (SSN)

To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your 2023 return (including extensions).

Your qualifying child must have a valid SSN issued on or before the due date of your return (including extensions) for you to claim a higher EIC amount based on that child. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, but that child doesn't have a valid SSN issued on or before the due date of your 2023 return (including extensions), you may be eligible to claim a self-only EIC if you are otherwise eligible. For information about how to complete Schedule﻿ ﻿EIC if your qualifying child or children don't have valid SSNs issued on or before the due date of your return, see Schedule﻿ ﻿EIC.

An SSN is valid for the EIC unless it was issued after the due date of your 2023 return (including extensions) or it was issued solely to apply for or receive a federally funded benefit and does not authorize you to work. An example of a federally funded benefit is Medicaid.

If you, your spouse, or your child has a social security card with “Not valid for employment” printed on it and the immigration status of you, your spouse, or your child has changed so that the individual is now a U.S. citizen or permanent resident, ask the SSA for a social security card without the legend.

U.S. citizen.

If you were a U.S. citizen when you received your SSN, you have a valid SSN.

Valid for work only with INS authorization or DHS authorization.

If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid.

SSN missing or incorrect.

If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC.

If an SSN for you or your spouse is missing from your return because either you or your spouse didn't have a valid SSN on or before the due date of your 2023 return (including extensions) and you later get a valid SSN, you can’t file an amended return to claim the EIC. However, if you or your spouse were issued an SSN that wasn't valid for the EIC, but by the due date of your 2023 return (including extensions) you or your spouse became eligible for a social security card without "Not valid for employment" printed on it, you may claim the EIC on an original or amended 2023 return even if the social security card wasn't updated by the due date of your 2023 return (including extensions).

Other taxpayer identification number.

You can’t get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). ITINs are issued by the IRS to noncitizens who can’t get an SSN.

No SSN.

If you don't have a valid SSN on or before the due date of your 2023 return (including extensions), enter "No" on the dotted line next to line﻿ ﻿27 (Form 1040 or 1040-SR). You can’t claim the EIC on either your original or an amended 2023 return.

Getting an SSN.

If you (or your spouse, if filing a joint return) don't have an SSN, you can apply for one by filing Form SS-5 with the SSA. You can get Form SS-5 online at SSA.gov/forms/ss-5.pdf, from your local SSA office, or by calling the SSA at 800﻿-﻿772﻿-﻿1213.

Filing deadline approaching and still no SSN.

If the filing deadline is approaching and you still don't have an SSN, you can request an automatic 6-month extension of time to file your return. You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see the instructions for Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return.

Rule 3—If You Are Separated From Your Spouse and Not Filing a Joint Return, You Must Meet Certain Rules

If you are married, you must usually file a joint return to claim the EIC. However, there is a special rule for separated spouses.

Special rule for separated spouses.

You can claim the EIC if you are married, not filing a joint return, had a qualifying child who lived with you for more than half of 2023, and either of the following apply.

 You lived apart from your spouse for the last 6 months of 2023, or

You are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you didn't live in the same household as your spouse at the end of 2023.

 If you meet these requirements, check the box at the top of Schedule﻿ ﻿EIC (Form 1040).

Make sure you complete and attach Schedule﻿ ﻿EIC to your return to list your qualifying child (or children). Complete and attach Schedule﻿ ﻿EIC whether or not your qualifying child (or children) has a valid SSN.

If the child who meets the conditions to be your qualifying child for purposes of claiming the EIC doesn't have a valid SSN, you may still qualify to claim a self-only EIC.

Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year

If you were a nonresident alien for any part of the year, you can’t claim the EIC unless your filing status is married filing jointly. You can use that filing status only if your spouse is a U.S. citizen or resident alien and you choose to be treated as a U.S. resident. If you make this choice, you and your spouse are taxed on your worldwide income. If you need more information on making this choice, get Pub. 519, U.S. Tax Guide for Aliens. If you were a nonresident alien for any part of the year and your filing status isn't married filing jointly, enter “No” on the dotted line next to line﻿ ﻿27 (Form 1040 or 1040-SR).

Rule 5—You Cannot File Form 2555

You can’t claim the EIC if you file Form 2555, Foreign Earned Income. You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. U.S. territories aren't foreign countries. See Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for more detailed information.

Rule 6—Your Investment Income Must Be $11,000 or Less

You can’t claim the EIC unless your investment income is $11,000 or less. If your investment income is more than $11,000, you can’t claim the credit.

Use Worksheet 1 in this chapter to figure your investment income.

Keep for Your Records Keep for Your Records

Worksheet 1. Investment Income

Use this worksheet to figure investment income for the EIC when you file Form 1040 or 1040-SR.

Interest and Dividends

1.

Enter any amount from Form 1040 or 1040-SR, line﻿ ﻿2b

1.

2.

Enter any amount from Form 1040 or 1040-SR, line﻿ ﻿2a, plus any amount on Form 8814, line﻿ ﻿1b

2.

3.

Enter any amount from Form 1040 or 1040-SR, line﻿ ﻿3b

3.

4.

Enter the amount from Schedule 1 (Form 1040), line﻿ ﻿8z, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line.)

4.

Capital Gain Net Income

5.

Enter the amount from Form 1040 or 1040-SR, line﻿ ﻿7. If the amount on that line is a loss, enter -0-

5.

6.

Enter any gain from Form 4797, Sales of Business Property, line﻿ ﻿7. If the amount on that line is a loss, enter -0-. (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line﻿ ﻿9 instead.)

6.

7.

Subtract line﻿ ﻿6 of this worksheet from line﻿ ﻿5 of this worksheet. (If the result is less than zero, enter -0-.)

7.

Royalties and Rental Income From Personal Property

8.

Enter any royalty income from Schedule﻿ ﻿E, line﻿ ﻿23b, plus any income from the rental of personal property shown on Schedule 1 (Form 1040), line﻿ ﻿8l

8.

9.

Enter any expenses from Schedule﻿ ﻿E, line﻿ ﻿20, related to royalty income, plus any expenses from the rental of personal property deducted on Schedule 1 (Form 1040), line﻿ ﻿24b

9.

10.

Subtract the amount on line﻿ ﻿9 of this worksheet from the amount on line﻿ ﻿8. (If the result is less than zero, enter -0-.)

10.

Passive Activities

11.

Enter the total of any net income from passive activities (such as income included on Schedule﻿ ﻿E, line﻿ ﻿26, 29a (col. (h)), 34a (col. (d)), or 40; or an ordinary gain identified as "FPA" on Form 4797, line﻿ ﻿10). (See instructions below for lines 11 and 12.)

11.

12.

Enter the total of any losses from passive activities (such as losses included on Schedule﻿ ﻿E, line﻿ ﻿26, 29b (col. (g)), 34b (col. (c)), or 40; or an ordinary loss identified as "PAL" on Form 4797, line﻿ ﻿10). (See instructions below for lines 11 and 12.)

12.

13.

Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero, enter -0-.)

13.

14.

Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your investment income

14.

15.

Is the amount on line﻿ ﻿14 more than $11,000?
□ Yes. You can’t take the credit.
□ No. Go to Step﻿ ﻿3 of the Form 1040 instructions for line﻿ ﻿27 to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7 next).

Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, don’t take into account any royalty income (or loss) included on line﻿ ﻿26 of Schedule﻿ ﻿E or any income (or loss) included in your earned income or on line﻿ ﻿1, 2, 3, 4, 7, or 10 of this worksheet. To find out if the income on line﻿ ﻿26 or line﻿ ﻿40 of Schedule﻿ ﻿E is from a passive activity, see the Schedule﻿ ﻿E instructions. If any of the rental real estate income (or loss) included on Schedule﻿ ﻿E, line﻿ ﻿26, isn’t from a passive activity, enter “NPA” and the amount of that income (or loss) on the dotted line next to line﻿ ﻿26.

Keep for Your Records Keep for Your Records

Worksheet 2. Worksheet for Line﻿ ﻿4 of Worksheet 1

Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend.

Note. Fill out a separate Worksheet 2 for each Form 8814.

1.

Enter the amount from Form 8814, line﻿ ﻿2a

1.

2.

Enter the amount from Form 8814, line﻿ ﻿2b

2.

3.

Subtract line﻿ ﻿2 from line﻿ ﻿1

3.

4.

Enter the amount from Form 8814, line﻿ ﻿1a

4.

5.

Add lines 3 and 4

5.

6.

Enter the amount of the child's Alaska Permanent Fund dividend

6.

7.

Divide line﻿ ﻿6 by line﻿ ﻿5. Enter the result as a decimal (rounded to at least three places)

7.

8.

Enter the amount from Form 8814, line﻿ ﻿12

8.

9.

Multiply line﻿ ﻿7 by line﻿ ﻿8

9.

10.

Subtract line﻿ ﻿9 from line﻿ ﻿8. Enter the result on line﻿ ﻿4 of Worksheet 1

10.

(If filing more than one Form 8814, enter on line﻿ ﻿4 of Worksheet 1 the total of the amounts on line﻿ ﻿10 of all Worksheets 2.)

Rule 7—You Must Have Earned Income

This credit is called the “earned income” credit because, to qualify, you must work and have earned income. If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. If you are an employee, earned income includes all the taxable income you get from your employer.

Rule 15 has information that will help you figure the amount of your earned income. If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions.

Earned Income

Earned income includes all of the following types of income.

Wages, salaries, tips, and other taxable employee pay. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't earned income. But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter.

Net earnings from self-employment.

Gross income received as a statutory employee.

Wages, salaries, and tips reported in box 1 of Form(s) W-2.

Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. You should report these on Form 1040 or 1040-SR, line﻿ ﻿1a.

Other types of earned income.

Other types of earned income not reported on Form W-2, in box 1, include household employee wages, tip income not reported to your employer, certain Medicaid waiver payments if you choose to include nontaxable payments in earned income for purposes of claiming the EIC, taxable dependent care benefits, employer provided adoption benefits from Form 8839, wages from Form 8919, and other earned income. You should report these on Form 1040 or 1040-SR, lines 1b through 1h.

Nontaxable combat pay election.

You can elect to include your nontaxable combat pay in earned income for the EIC. The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. For details, see Nontaxable combat pay in chapter﻿ ﻿4.

Net earnings from self-employment.

You may have net earnings from self-employment if:

You own your own business, or

You are a minister or member of a religious order.

Minister's housing.

The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally isn't subject to income tax but is included in net earnings from self-employment. For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 below).

Statutory employee.

You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. You report your income and expenses as a statutory employee on Schedule﻿ ﻿C (Form 1040).

Strike and lockout benefits.

Benefits paid to you as strike or lockout benefits, including both cash and the fair market value of other property (other than bona fide gifts), are generally taxable to you. If strike and lockout benefits are taxable, the benefits are generally earned income. You should report the amount of your taxable strike and lockout benefits on Form 1040 or 1040-SR, line﻿ ﻿1h.

Approved Form 4361 or Form 4029

This section is for persons who have an approved:

Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, or

Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits.

Each approved form exempts certain income from social security taxes. Each form is discussed here in terms of what is or isn't earned income for the EIC.

Form 4361.

Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. This includes wages, salaries, tips, and other taxable employee compensation.

If you have an approved Form 4361, a nontaxable housing allowance or the nontaxable rental value of a home isn't earned income. Also, amounts you received for performing ministerial duties, but not as an employee, don't count as earned income. Examples include fees for performing marriages and honoraria for delivering speeches.

Form 4029.

Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. However, amounts you received as a self-employed individual don't count as earned income. Also, in figuring earned income, don't subtract losses on Schedule﻿ ﻿C or F from wages reported on lines 1a through 1h of Form 1040 or 1040-SR.

Disability Benefits

If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Minimum retirement age is generally the earliest age at which you could have received a pension or annuity if you weren’t disabled. You must report your taxable disability payments on line﻿ ﻿1h of Form 1040 or 1040-SR until you reach minimum retirement age.

Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and aren't considered earned income. Report taxable pension payments on Form 1040 or 1040-SR, lines 5a and 5b.

Disability insurance payments.

Payments you received from a disability insurance policy that you paid the premiums for aren't earned income. It doesn't matter whether you have reached minimum retirement age. If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J.

Income That Is Not Earned Income

Examples of items that aren't earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Don’t include any of these items in your earned income.

Earnings while an inmate.

Amounts received for services performed while an inmate in a penal institution aren't earned income when figuring the EIC.

Workfare payments.

Nontaxable workfare payments aren't earned income for the EIC. These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal TANF program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment isn't available, or (2) community service program activities.

Community property.

If you are married, but qualify to file as head of household or married filing separately under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC doesn't include any amount earned by your spouse that is treated as belonging to you under those laws. That amount isn't earned income for the EIC, even though you must include it in your gross income on your income tax return. Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws.

Nevada, Washington, and California domestic partners.

If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Your earned income for the EIC doesn't include any amount earned by your partner. Your earned income includes the entire amount you earned. For details, see Pub. 555.

Conservation Reserve Program (CRP) payments.

If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments aren't earned income for the EIC.

Nontaxable military pay.

Nontaxable pay for members of the Armed Forces isn't considered earned income for the EIC. Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). See Pub. 3, Armed Forces' Tax Guide, for more information.

TipCombat pay.You can elect to include your nontaxable combat pay in earned income for the EIC. See Nontaxable combat pay in chapter﻿ ﻿4.

2.

Rules if You Have a Qualifying Child

If you have met all the rules in chapter﻿ ﻿1, use this chapter to see if you have a qualifying child. This chapter discusses Rules 8 through 10. You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the EIC with a qualifying child.

Follow these rules if you have a child who meets the conditions to be your qualifying child for purposes of claiming the EIC, even if the child who qualifies you to claim the EIC doesn't have a valid SSN issued on or before the due date of your 2023 return (including extensions).

When you file Form 1040 or 1040-SR, you must attach Schedule﻿ ﻿EIC to your return if you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, even if that child doesn't have a valid SSN issued on or before the due date of your return (including extensions). For information about how to complete Schedule﻿ ﻿EIC if your qualifying child or children don’t have valid SSNs, see Schedule﻿ ﻿EIC. If you meet all the rules in chapter﻿ ﻿1 and this chapter, read chapter﻿ ﻿4 to find out what to do next.

No qualifying child.

If you don't meet Rule 8, you don't have a qualifying child. Read chapter﻿ ﻿3 to find out if you can get the EIC without a qualifying child.

TipIf your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child under the tiebreaker rules, you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child.

Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests

Your child is a qualifying child if your child meets four tests. The four tests are:

Relationship,

Age,

Residency, and

Joint return.

The four tests are illustrated in Figure A. The paragraphs that follow contain more information about each test.

Relationship Test

To be your qualifying child, a child must be your:

Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild); or

Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew).

The following definitions clarify the relationship test.

Adopted child.

An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption.

Foster child.

For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. An authorized placement agency includes:

A state or local government agency,

A tax-exempt organization licensed by a state, and

An Indian tribal government or an organization authorized by an Indian tribal government to place Indian children.

Example. D, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. D is your foster child.

Figure A. Tests for Qualifying Child

Age Test

 Your child must be:

Under age 19 at the end of 2023 and younger than you (or your spouse, if filing jointly);

Under age 24 at the end of 2023, a student, and younger than you (or your spouse, if filing jointly); or

Permanently and totally disabled at any time during 2023, regardless of age.

The following examples and definitions clarify the age test.

Example 1—Child not under age 19. Your child, S, turned 19 on December 10. Unless S was permanently and totally disabled or a student, S isn't a qualifying child because, at the end of the year, S wasn’t under age 19.

Example 2—Child not younger than you or your spouse. Your 23-year-old sibling, B, who is a full-time student and unmarried, lives with you and your spouse. B isn't disabled. Both you and your spouse are 21 years old, and you file a joint return. B isn't your qualifying child because B isn't younger than you or your spouse.

Example 3—Child younger than your spouse but not younger than you. The facts are the same as in Example 2 except that your spouse is 25 years old. Because B is younger than your spouse, B is your qualifying child, even though B isn't younger than you.

Student defined.

To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year:

A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school; or

A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government.

The 5 calendar months need not be consecutive.

A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance.

School defined.

A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, on-the-job training courses, correspondence schools, and schools offering courses only through the internet don't count as schools for the EIC.

Vocational high school students.

Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students.

Permanently and totally disabled.

Your child is permanently and totally disabled if both of the following apply.

Your child can’t engage in any substantial gainful activity because of a physical or mental condition.

A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.

Substantial gainful activity.

Substantial gainful activity means performing significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at an employer's convenience) in a competitive work situation for at least the minimum wage shows that the child can engage in substantial gainful activity.

Substantial gainful activity isn't work done to take care of yourself or your home. It isn't unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. However, doing this kind of work may show that the child is able to engage in substantial gainful activity.

The fact that the child hasn’t worked for some time doesn't, by itself, prove the child can’t engage in substantial gainful activity.

For examples of substantial gainful activity, see Pub. 524.

Residency Test

Your child must have lived with you in the United States for more than half of 2023.

You can't claim the EIC for a child who didn't live with you for more than half of the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and childcare records and other records that show your child's address.

The following paragraphs clarify the residency test.

United States.

This means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. territories such as Guam.

Homeless shelter.

Your home can be any location where you regularly live. You don't need a traditional home. For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test.

Military personnel stationed outside the United States.

U.S. military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC.

Extended active duty.

Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you don't serve more than 90 days.

Birth or death of child.

A child who was born or died in 2023 is treated as having lived with you for more than half of 2023 if your home was the child's home for more than half the time the child was alive in 2023.

Temporary absences.

Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility.

Adopted child.

If you adopted a child in 2023, and that child was lawfully placed with you for legal adoption by you in 2023, or the child was an eligible foster child placed with you during 2023, the child is considered to have lived with you for more than half of 2023 if your main home was this child's main home for more than half the time this child was adopted or placed with you in 2023.

Kidnapped child.

A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping or following the date of the child's return. The child must be presumed by law enforcement authorities to have been kidnapped by someone who isn't a member of your family or the child's family. This treatment applies for all years until the child is returned. However, the last year this treatment can apply is the earlier of:

The year there is a determination that the child is dead, or

The year the child would have reached age 18.

If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line﻿ ﻿6 of Schedule﻿ ﻿EIC.

Joint Return Test

To meet this test, the child can’t file a joint return for the year.

Exception.

An exception to the joint return test applies if your child and your child’s spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.

Example 1—Child files joint return. You supported your 18-year-old child who lived with you all year while the child's spouse was in the Armed Forces. Your child's spouse earned $25,000 for the year. The couple files a joint return so this child isn't your qualifying child.

Example 2—Child files joint return to get refund of tax withheld. Your 18-year-old child and your child’s 17-year-old spouse had $800 of wages from part-time jobs and no other income. They don't have a child. Neither is required to file a tax return. Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so this child may be your qualifying child if all the other tests are met.

Example 3—Child files joint return to claim American opportunity credit. The facts are the same as in Example 2 except no taxes were taken out of your child's pay. Your child and their spouse aren't required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because claiming the American opportunity credit is their reason for filing the return, they aren't filing it only to claim a refund of income tax withheld or estimated tax paid. The exception to the joint return test doesn't apply, so this child isn't your qualifying child.

Married child.

Even if your child doesn't file a joint return, if your child was married at the end of the year, your child can't be your qualifying child unless:

You can claim the child as a dependent, or

The reason you can't claim the child as a dependent is that you let the child's other parent claim the child as a dependent under the Special rule for divorced or separated parents (or parents who live apart), described later.

CautionSocial security number (SSN).To claim a higher EIC amount based on a qualifying child, that qualifying child must have a valid SSN issued on or before the due date of your 2023 return (including extensions), unless the child was born and died in 2023 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. You can’t claim a higher EIC amount on the basis of a qualifying child if:

The qualifying child's SSN is missing from your tax return or is incorrect;

The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit; or

Instead of an SSN, the qualifying child has:

An ITIN, which is issued to a noncitizen who can’t get an SSN, or

An adoption taxpayer identification number (ATIN), issued to adopting parents who can’t get an SSN for the child being adopted until the adoption is final.

If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim a higher EIC amount. For more information about SSNs, see Rule 2.

TIPIf “Not Valid for Employment” is printed on your child's social security card and your child's immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a social security card without the legend.

TIPIf you have a child who meets the conditions to be a qualifying child for purposes of claiming the EIC, but that child doesn't have a valid SSN, you may be eligible to claim a self-only EIC.

Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC

Sometimes a child meets the tests to be a qualifying child of more than one person. However, only one of these persons can actually treat the child as a qualifying child. Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit).

The child tax credit, credit for other dependents, or additional child tax credit.

Head of household filing status.

The credit for child and dependent care expenses.

The exclusion for dependent care benefits.

The EIC.

The other person can’t take any of these benefits based on this qualifying child. In other words, you and the other person can’t agree to divide these tax benefits between you. The other person can’t take any of these tax benefits unless that person has a different qualifying child.

The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. However, the tiebreaker rules don't apply if the other person is your spouse and you file a joint return.

Tiebreaker rules.

To determine which person can treat the child as a qualifying child to claim the five tax benefits just listed, the following tiebreaker rules apply. For purposes of these tiebreaker rules, the term “parent” means a biological or adoptive parent of an individual. It does not include a stepparent or foster parent unless that person has adopted the individual.

If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.

If the parents don't file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher AGI for the year.

If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year.

If a parent can claim the child as a qualifying child but no parent claims the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child.

TipIf your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2023, you may be able to take the EIC using the rules in chapter﻿ ﻿3 for taxpayers who don't have a qualifying child.

Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. See Examples 1 through 12.

If you can’t claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2023, you may be able to take the EIC using a different qualifying child, or take the EIC using the rules in chapter﻿ ﻿3 for people who don't have a qualifying child.

If the other person cannot claim the EIC.

If you and someone else have the same qualifying child but the other person can’t claim the EIC because the other person isn't eligible or their earned income or AGI is too high, you may be able to treat the child as a qualifying child. See Examples 6 and 7. But you can’t treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other five tax benefits listed earlier in this chapter.

Examples.

The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child.

Example 1—Child lived with parent and grandparent. You and your 2-year-old child S lived with your parent all year. You are 25 years old, unmarried, and your AGI is $9,000. Your only income was $9,000 from a part-time job. Your parent's only income was $22,000 from a job, and their AGI is $22,000. Your child’s other parent did not live with you or S. The special rule explained later for divorced or separated parents (or parents who live apart) doesn't apply. S is a qualifying child of both you and your parent because S meets the relationship, age, residency, and joint return tests for both you and your parent. However, only one of you can treat S as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). S isn't a qualifying child of anyone else, including the child’s other parent. If you don't claim S as a qualifying child for the EIC or any of the other tax benefits listed earlier, your parent can treat S as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which your parent qualifies).

Example 2—Parent has higher AGI than grandparent. The facts are the same as in Example 1 except your AGI is $25,000. Because your parent's AGI isn't higher than yours, your parent can’t claim S as a qualifying child. Only you can claim S.

Example 3—Two persons claim same child. The facts are the same as in Example 1 except that you and your parent both claim S as a qualifying child. In this case, you as the child's parent will be the only one allowed to claim S as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. The IRS will disallow your parent's claim to the EIC and any of the other tax benefits listed earlier based on S. Your parent can't take the EIC for a taxpayer without a qualifying child because your parent’s AGI is more than $17,640.

Example 4—Qualifying children split between two persons. The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your parent. Only one of you can claim each child. However, if your parent's AGI is higher than yours, you can allow your parent to claim one or more of the children. For example, if you claim one child, your parent can claim the other two.

Example 5—Taxpayer who is a qualifying child. The facts are the same as in Example 1 except that you are only 18 years old. This means you are a qualifying child of your parent. Because of Rule 10, discussed next, you can’t claim the EIC and can’t claim S as a qualifying child. Only your parent may be able to treat S as a qualifying child to claim the EIC. If your parent meets all the other requirements for claiming the EIC and you don't claim S as a qualifying child for any of the other tax benefits listed earlier, your parent can claim both you and S as qualifying children for the EIC.

Example 6—Grandparent with too much earned income to claim EIC. The facts are the same as in Example 1 except that your parent earned $50,000 from employment. Because your parent's earned income is too high for your parent to claim the EIC, only you can claim the EIC using S.

Example 7—Parent with too much earned income to claim EIC. The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Your earned income is too high for you to claim the EIC. But your parent can’t claim the EIC either, because your parent’s AGI isn't higher than yours.

Example 8—Separated parents. You, your spouse, and your 10-year-old child, J, lived together until August 1, 2023, when your spouse moved out of the household. In August and September, J lived with you. For the rest of the year, J lived with J's other parent. J is a qualifying child of both you and your spouse because J lived with each of you for more than half the year and because J met the relationship, age, and joint return tests for both of you. At the end of the year, you and your spouse still weren't divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) doesn't apply.

You and your spouse will file separate returns. Your spouse agrees to let you treat J as a qualifying child. This means, if your spouse doesn't claim J as a qualifying child for any of the tax benefits listed earlier, you can claim J as a qualifying child for any tax benefit listed earlier for which you qualify. However, you can't take the EIC because you and your spouse didn't live apart for the last 6 months of 2023 and, while you did live apart at the end of 2023, you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, you don't meet the requirements for certain separated spouses to take the EIC when they don’t file a joint return. See Rule 3. You also can't take the credit for child and dependent care expenses because your filing status is married filing separately and you and your spouse didn't live apart for the last 6 months of 2023. See Pub. 503.

Example 9—Separated parents claim same child. The facts are the same as in Example 8, except that you and your spouse both claim J as a qualifying child. In this case, only your spouse will be allowed to treat J as a qualifying child. This is because, during 2023, J lived with your spouse longer than with you. You can’t claim the EIC because you are a separated spouse who isn’t filing a joint return and you don’t have a qualifying child. However, your spouse's filing status is also married filing separately, so your spouse can’t claim the EIC because you and your spouse didn't live apart for the last 6 months of 2023 or you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, your spouse doesn't meet the requirements to claim the EIC as a separated spouse who isn’t filing a joint return. See Rule 3. Your spouse also can't take the credit for child and dependent care expenses because your spouse’s filing status is married filing separately and you and your spouse didn't live apart for the last 6 months of 2023. See Pub. 503.

Example 10—Unmarried parents. You, your 5-year-old child, L, and L’s other parent lived together all year. You and L’s other parent aren't married. L is a qualifying child of both you and L’s other parent because L meets the relationship, age, residency, and joint return tests for both you and L’s other parent. Your earned income and AGI are $12,000, and L’s other parent’s earned income and AGI are $14,000. Neither of you had any other income. L’s other parent agrees to let you treat the child as a qualifying child. This means if L’s other parent doesn't claim L as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim L as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify.

Example 11—Unmarried parents claim same child. The facts are the same as in Example 10 except that you and L’s other parent both claim L as a qualifying child. In this case, only L’s other parent will be allowed to treat L as a qualifying child. This is because L’s other parent’s AGI, $14,000, is more than your AGI, $12,000. You can claim the EIC without a qualifying child.

Example 12—Child did not live with a parent. You and your sibling’s child, M, lived with your parent all year. You are 25 years old, and your AGI is $9,300. Your only income was from a part-time job. Your parent’s AGI is $15,000. Your parent’s only income was from a job. M’s parents file jointly, have an AGI of less than $9,000, and don't live with you or M. M is a qualifying child of both you and your parent because M meets the relationship, age, residency, and joint return tests for both you and your parent. However, only your parent can treat M as a qualifying child. This is because your parent’s AGI, $15,000, is more than your AGI, $9,300.

Special rule for divorced or separated parents (or parents who live apart).

A child will be treated as the qualifying child of the noncustodial parent if all of the following statements are true.

The parents:

Are divorced or legally separated under a decree of divorce or separate maintenance;

Are separated under a written separation agreement; or

Lived apart at all times during the last 6 months of 2023.

The child received over half of the child’s support for the year from the parents.

The child is in the custody of one or both parents for more than half of 2023.

Either of the following statements is true.

The custodial parent signs Form 8332 or a substantially similar statement that the custodial parent will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332.

A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2023 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2023.

For details, see Pub. 501. If a child is treated as the qualifying child of the noncustodial parent under this special rule for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim the child tax credit or the credit for other dependents for the child. However, only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC. For details and examples, see Applying the tiebreaker rules to divorced or separated parents (or parents who live apart) in Pub. 501.

Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer

You are a qualifying child of another taxpayer (such as your parent, guardian, or foster parent) if all of the following statements are true.

You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

You were:

Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly);

Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly); or

Permanently and totally disabled, regardless of age.

You lived with that person in the United States for more than half of the year.

You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid).

For more details about the tests to be a qualifying child, see Rule 8.

If you are a qualifying child of another taxpayer, you can’t claim the EIC. This is true even if the person for whom you are a qualifying child doesn't claim the EIC or meet all of the rules to claim the EIC. Enter “No” on the dotted line next to line﻿ ﻿27 (Form 1040 or 1040-SR).

Example. You and your child lived with your parent all year. You are 22 years old, unmarried, and attended a trade school full time. You had a part-time job and earned $5,700. You had no other income. Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your parent. Your parent can claim the EIC if your parent meets all the other requirements. Because you are your parent’s qualifying child, you can’t claim the EIC. This is so even if your parent can’t or doesn't claim the EIC.

Child of person not required to file a return.

You aren't the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests isn't required to file an income tax return and either:

Doesn't file an income tax return, or

Files a return only to get a refund of income tax withheld or estimated tax paid.

Example 1—Return not required. The facts are the same as in the last example except your parent had no gross income, isn't required to file a 2023 tax return, and doesn't file a 2023 tax return. As a result, you aren't your parent’s qualifying child. You can claim the EIC if you meet all the other requirements to do so.

Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except your parent had wages of $1,500 and had income tax withheld from those wages. Your parent files a return only to get a refund of the income tax withheld and doesn't claim the EIC or any other tax credits or deductions. As a result, you aren't your parent's qualifying child. You can claim the EIC if you meet all the other requirements to do so.

Example 3—Return filed to get EIC. The facts are the same as in Example 2 except your parent claimed the EIC on their return. Since your parent filed the return to get the EIC, your parent isn't filing it only to get a refund of income tax withheld. As a result, you are your parent's qualifying child. You can’t claim the EIC.

3.

Rules If You Do Not Have a Qualifying Child

Use this chapter if you don't have a qualifying child and have met all the rules in chapter﻿ ﻿1. This chapter discusses Rules 11 through 14. You must meet all four of these rules, in addition to the rules in chapters 1 and 4, to qualify for the EIC without a qualifying child. If you meet all the rules in chapter﻿ ﻿1 and this chapter, read chapter﻿ ﻿4 to find out what to do next.

If you have a qualifying child.

If you meet Rule 8, you have a qualifying child. If you meet Rule 8 and don't claim the EIC with a qualifying child, you can claim the EIC without a qualifying child.

tipIf your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child under the tiebreaker rules, you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child.

Rule 11—You Must Meet the Age Requirements

You must be at least age 25 but under age 65 at the end of 2023. If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2023. It doesn't matter which spouse meets the age test, as long as one of the spouses does.

You meet the age test if you were born after December 31, 1958, and before January 2, 1999. If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1958, and before January 2, 1999.

If neither you nor your spouse meets the age test, you can't claim the EIC. Enter "No" on the dotted line next to line﻿ ﻿27 (Form 1040 or 1040-SR).

Example 1. You are age 28 and unmarried. You meet the age test.

Example 2—Spouse meets age test. You are married and filing a joint return. You are age 23 and your spouse is age 27. You meet the age test because your spouse is at least age 25 but under age 65.

Death of spouse.

If you are filing a joint return with your spouse who died in 2023, you meet the age test if you are at least age 25 but under age 65 at the end of 2023, or your spouse was at least age 25 but under age 65 at the time of death.

Your spouse is considered to reach age 25 on the day before their 25th birthday. However, the rule for reaching age 65 is different; your spouse reaches age 65 on their 65th birthday.

Even if your spouse was born before January 2, 1999, they aren't considered at least age 25 at the end of 2023 unless they were at least age 25 at the time of death.

Example 1.

You are married and filing a joint return with your spouse who died in August 2023. You are age 67. Your spouse would have become age 65 in November 2023. Because your spouse was under age 65 when he or she died, you meet the age test.

Example 2. Your spouse was born on February 14, 1998, and died on February 13, 2023. Your spouse is considered age 25 at the time of death. However, if your spouse died on February 12, 2023, your spouse isn't considered age 25 at the time of death and isn't at least age 25 at the end of 2023.

Death of taxpayer.

A taxpayer who died in 2023 meets the age test if the taxpayer was at least age 25 but under age 65 at the time of death.

A taxpayer is considered to reach age 25 on the day before the taxpayer’s 25th birthday. However, the rule for reaching age 65 is different; a taxpayer reaches age 65 on the taxpayer’s 65th birthday.

Even if the taxpayer was born before January 2, 1999, they aren't considered at least age 25 at the end of 2023 unless they were at least age 25 at the time of death.

Rule 12—You Cannot Be the Dependent of Another Person

If you aren't filing a joint return, you meet this rule if you did not check the box under your name that says "Someone can claim you as a dependent."

If you are filing a joint return, you meet this rule if you did not check either box that says "Someone can claim you as a dependent" or "Someone can claim your spouse as a dependent."

If you aren't sure whether someone else can claim you as a dependent, get Pub. 501 and read the rules for claiming a dependent.

If someone else can claim you as a dependent on their return, but doesn't, you still can’t claim the credit unless the person who can claim you on their tax return isn't required to file an income tax return and doesn't file a tax return or files a return only to claim a refund of withheld income tax or estimated tax paid.

Example 1. In 2023, you were age 25, single, and living at home with your parents. You worked and weren't a student. You earned $7,500. Your parents can’t claim you as a dependent. When you file your return, you do not check the "Someone can claim you as a dependent" checkbox. You meet this rule. You can claim the EIC if you meet all the other requirements.

Example 2. The facts are the same as in Example 1, except that you earned $2,000. Your parents can claim you as a dependent but decide not to. You don't meet this rule. You can’t claim the credit because your parents could have claimed you as a dependent.

Joint returns.

You generally can’t be claimed as a dependent by another person if you are married and file a joint return.

However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return.

Example 1—Return filed to get refund of tax withheld. You are 26 years old. You and your spouse live with your parents and had $800 of wages from part-time jobs and no other income. Neither you nor your spouse is required to file a tax return. You don't have a child. Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Your parents aren't disqualified from claiming you as a dependent just because you filed a joint return.

Example 2—Return filed to get EIC. The facts are the same as in Example 1 except no taxes were taken out of your pay. Also, you and your spouse aren't required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Because claiming the EIC is your reason for filing the return, you aren't filing it only to claim a refund of income tax withheld or estimated tax paid. Your parents can’t claim you or your spouse as a dependent.

Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer

You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc.) if all of the following statements are true.

You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

You were:

Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly);

Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly); or

Permanently and totally disabled, regardless of age.

You lived with that person in the United States for more than half of the year.

You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid).

For more details about the tests to be a qualifying child, see Rule 8.

If you are a qualifying child of another taxpayer, you can’t claim the EIC. This is true even if the person for whom you are a qualifying child doesn't claim the EIC or meet all of the rules to claim the EIC. Enter “No” on the dotted line next to line﻿ ﻿27 (Form 1040 or 1040-SR).

Example. You lived with your parent all year. You are age 26, unmarried, and permanently and totally disabled. Your only income was from a community center where you went three days a week to answer telephones. You earned $5,000 for the year and provided more than half of your own support. Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your parent for the EIC. Your parent can claim the EIC if your parent meets all the other requirements. Because you are a qualifying child of your parent, you can’t claim the EIC. This is so even if your parent can’t or doesn’t claim the EIC.

Joint returns.

You generally can’t be a qualifying child of another taxpayer if you are married and file a joint return.

However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return.

Child of person not required to file a return.

You aren't the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests isn't required to file an income tax return and either:

Doesn't file an income tax return, or

Files a return only to get a refund of income tax withheld or estimated tax paid.

Example 1—Return not required. You lived all year with your parent. You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. You have no other income, no children, and provided more than half of your own support. Your parent had no gross income, isn't required to file a 2023 tax return, and doesn't file a 2023 tax return. As a result, you aren't your parent's qualifying child. You can claim the EIC if you meet all the other requirements to do so.

Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except your parent had wages of $1,500 and had income tax withheld from wages. Your parent files a return only to get a refund of the income tax withheld and doesn't claim the EIC or any other tax credits or deductions. As a result, you aren't your parent's qualifying child. You can claim the EIC if you meet all the other requirements to do so.

Example 3—Return filed to get EIC. The facts are the same as in Example 2 except your parent claimed the EIC on their return. Since your parent filed the return to get the EIC, your parent isn't filing it only to get a refund of income tax withheld. As a result, you are your parent’s qualifying child. You can’t claim the EIC.

Rule 14—You Must Have Lived in the United States More Than Half of the Year

Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year.

If it wasn't, enter “No” on the dotted line next to line﻿ ﻿27 (Form 1040 or 1040-SR).

United States.

This means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. territories such as Guam.

Homeless shelter.

Your home can be any location where you regularly live. You don't need a traditional home. If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule.

Military personnel stationed outside the United States.

U.S. military personnel stationed outside the United States on extended active duty (defined in chapter﻿ ﻿2) are considered to live in the United States during that duty period for purposes of the EIC.

4.

Figuring and Claiming the EIC

You must meet one more rule to claim the EIC.

You need to know the amount of your earned income to see if you meet the rule in this chapter. You also need to know that amount to figure your EIC.

Rule 15—Earned Income Limits

Your earned income must be less than:

$56,838 ($63,398 for married filing jointly) if you have three or more qualifying children who have valid SSNs,

$52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs,

$46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN, or

$17,640 ($24,210 for married filing jointly) if you don't have a qualifying child who has a valid SSN.

Earned Income

Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't earned income. But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Earned income is explained in detail in Rule 7 in chapter﻿ ﻿1.

Figuring earned income.

If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule﻿ ﻿SE (Form 1040), you will figure your earned income by using the worksheet in Step﻿ ﻿5 of the Form 1040 instructions for line﻿ ﻿27 and then filling out Part 4 of EIC Worksheet B in the Form 1040 instructions. Be sure to see Clergy or Church employees, whichever applies, before completing the worksheet in Step﻿ ﻿5.

Clergy.

If you are a member of the clergy who files Schedule﻿ ﻿SE and the amount on line﻿ ﻿2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line﻿ ﻿1z, subtract that amount from the amount on Form 1040 or 1040-SR, line﻿ ﻿1z, and enter the result on line﻿ ﻿1 of the worksheet in Step﻿ ﻿5 of the Form 1040 instructions for line﻿ ﻿27. Enter “Clergy” on the dotted line next to line﻿ ﻿27 (Form 1040 or 1040-SR).

Church employees.

A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. If you received wages as a church employee and included any amount on both line﻿ ﻿5a of Schedule﻿ ﻿SE and Form 1040, line﻿ ﻿1a, subtract that amount from the amount on Form 1040 or 1040-SR, line﻿ ﻿1a, and enter the result on line﻿ ﻿1 of the worksheet in Step﻿ ﻿5 of the Form 1040 instructions for line﻿ ﻿27.

Medicaid waiver payments.

When completing the worksheet in Step﻿ ﻿5 of the Form 1040 instructions, line﻿ ﻿27, enter the Medicaid waiver payments you excluded from income on Schedule 1 (Form 1040), line﻿ ﻿8s, unless you choose to include these amounts in earned income, in which case enter -0-. For more information about these payments, see Pub. 525.

TIPIf you and your spouse both received Medicaid waiver payments during the year, you and your spouse can make different choices about including the full amount of your payments in earned income. Enter only the amount of Medicaid waiver payments that you or your spouse, if filing a joint return, do not want to include in earned income. To include all nontaxable Medicaid waiver payment amounts in earned income, enter -0-.

Nontaxable combat pay.

You can elect to include your nontaxable combat pay in earned income for the EIC. If you make the election, you must include in earned income all nontaxable combat pay you received.

If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to.

The amount of your nontaxable combat pay should be shown on your Form W-2 in box 12 with code Q.

Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election. Whether the election increases or decreases your EIC depends on your total earned income, filing status, and number of qualifying children. If your earned income without your combat pay is less than the amount shown below for your number of children, you may benefit from electing to include your nontaxable combat pay in earned income and you should figure the credit both ways. If your earned income without your combat pay is equal to or more than these amounts, you will not benefit from including your combat pay in your earned income.

$7,840 if you have no children who have a valid SSN.

$11,750 if you have one child who has a valid SSN.

$16,510 if you have two or more children who have valid SSNs.

CautionIf you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on Form 1040 or 1040-SR, line﻿ ﻿1i.

IRS Will Figure the EIC for You

The IRS will figure your EIC for you if you follow the instructions for Line﻿ ﻿27 in the Instructions for Form 1040.

Please don't ask the IRS to figure your EIC unless you are eligible for it. To be eligible, you must meet Rule 15 in this chapter as well as the rules in chapter﻿ ﻿1 and either chapter﻿ ﻿2 or chapter﻿ ﻿3, whichever applies to you. If your credit was reduced or disallowed for any year after 1996, the rules in chapter﻿ ﻿5 may apply as well.

How To Figure the EIC Yourself

To figure the EIC yourself, use the EIC Worksheet in the Instructions for Form 1040. If you have a qualifying child, complete Schedule﻿ ﻿EIC (discussed later in this chapter) and attach it to your tax return.

If you want the IRS to figure your EIC for you, see IRS Will Figure the EIC for You, earlier.

Special Instructions—EIC Worksheets

You will need to decide whether to use EIC Worksheet A or EIC Worksheet B to figure the amount of your EIC. This section explains how to use these worksheets and how to report the EIC on your return.

EIC Worksheet A.

Use EIC Worksheet A if you weren’t self-employed at any time in 2023 and aren't a member of the clergy, a church employee who files Schedule﻿ ﻿SE, or a statutory employee filing Schedule﻿ ﻿C.

EIC Worksheet B.

Use EIC Worksheet B if you were self-employed at any time in 2023 or are a member of the clergy, a church employee who files Schedule﻿ ﻿SE, or a statutory employee filing Schedule﻿ ﻿C. If any of the following situations apply to you, read the paragraph and then complete EIC Worksheet B.

Net earnings from self-employment of $400 or more.

If your net earnings from self-employment are $400 or more, be sure to correctly fill out Schedule﻿ ﻿SE (Form 1040) and pay the proper amount of self-employment tax. If you don't, you may not get all the EIC you are entitled to receive.

CautionWhen figuring your net earnings from self-employment, you must claim all your allowable business expenses.

When to use the optional methods of figuring net earnings.

Using the optional methods on Schedule﻿ ﻿SE to figure your net earnings from self-employment may qualify you for the EIC or give you a larger credit. If your net earnings (without using the optional methods) are less than $6,560, see the Instructions for Schedule﻿ ﻿SE for details about the optional methods.

When both spouses have self-employment income.

You must complete both Parts 1 and 2 of EIC Worksheet B if all of the following conditions apply to you.

You are married filing a joint return.

Both you and your spouse have income from self-employment.

You or your spouse file a Schedule﻿ ﻿SE and the other spouse doesn't file Schedule﻿ ﻿SE.

Statutory employees.

Statutory employees report wages and expenses on Schedule﻿ ﻿C. They don't file Schedule﻿ ﻿SE. If you are a statutory employee, enter the amount from line﻿ ﻿1 of Schedule﻿ ﻿C in Part 3 when you complete EIC Worksheet B.

Schedule EIC

You must complete Schedule﻿ ﻿EIC and attach it to your tax return if you have a qualifying child and are claiming the EIC. Schedule﻿ ﻿EIC provides the IRS with information about your qualifying children, including their names, ages, SSNs, relationship to you, and the amount of time they lived with you during the year.

If you are required to complete and attach Schedule﻿ ﻿EIC but don't, it will take longer to process your return and issue your refund.

Attach and complete Schedule﻿ ﻿EIC to your tax return even if your qualifying child doesn't have a valid SSN. For information about how to complete Schedule﻿ ﻿EIC if your qualifying child or children do not have valid SSNs, see Schedule﻿ ﻿EIC.

5.

Disallowance of the EIC

If your EIC for any year after 1996 was denied (disallowed) or reduced by the IRS, you may need to complete an additional form to claim the credit for 2023.

This chapter is for people whose EIC for any year after 1996 was denied or reduced by the IRS. If this applies to you, you may need to complete Form 8862, Information To Claim Certain Credits After Disallowance, and attach it to your 2023 return to claim the credit for 2023. This chapter explains when you need to attach Form 8862. For more information, see Form 8862 and its instructions.

This chapter also explains the rules for certain people who can’t claim the EIC for a period of years after their EIC was denied or reduced.

Form 8862

If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. You must also qualify to claim the EIC by meeting all the rules described in this publication.

Exception 1.

Don't file Form 8862 if either (1) or (2) below is true.

After your EIC was reduced or disallowed in the earlier year:

You filed Form 8862 in a later year and your EIC for that later year was allowed, and

Your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.

You are claiming the EIC without a qualifying child for 2023 and the only reason your EIC was reduced or disallowed in the earlier year was because the IRS determined that a child listed on Schedule﻿ ﻿EIC wasn't your qualifying child.

In either of these cases, you can take the EIC without filing Form 8862 if you meet all the EIC eligibility requirements.

Exception 2.

Don't file Form 8862 or take the EIC for:

2 years after there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or

10 years after there was a final determination that your EIC claim was due to fraud.

More information.

For details, see Are You Prohibited From Claiming the EIC for a Period of Years? in this chapter.

The date on which your EIC was denied and the date on which you file your 2023 return affect whether you need to attach Form 8862 to your 2023 return or to a later return. The following examples demonstrate whether Form 8862 is required for 2023 or 2024.

Example 1—Form 8862 required for 2023. You filed your 2022 tax return in March 2023 and claimed the EIC with a qualifying child. The IRS questioned the EIC, and you were unable to prove the child was a qualifying child. In September 2023, you received a statutory notice of deficiency telling you that an adjustment would be made and tax assessed unless you filed a petition with the Tax Court within 90 days. You didn't act on this notice within 90 days. Therefore, your EIC was denied in December 2023. To claim the EIC with a qualifying child on your 2023 return, you must complete and attach Form 8862 to that return. However, to claim the EIC without a qualifying child on your 2023 return, you don't need to file Form 8862.

Example 2—Form 8862 required for 2024. The facts are the same as in the previous example except that you received the statutory notice of deficiency in February 2024. Because the 90-day period referred to in the statutory notice isn't over when you are ready to file your return for 2023, you shouldn't attach Form 8862 to your 2023 return. However, to claim the EIC with a qualifying child for 2024, you must complete and attach Form 8862 to your return for that year. To claim the EIC without a qualifying child for 2024, you don't need to file Form 8862.

Exception for math or clerical errors.

If your EIC was denied or reduced as a result of a math or clerical error, don't attach Form 8862 to your next tax return. For example, if your arithmetic is incorrect, the IRS can correct it. If you don't provide a correct SSN, the IRS can deny the EIC. These types of errors are called math or clerical errors.

Omission of Form 8862.

If you are required to attach Form 8862 to your 2023 tax return, and you claim the EIC without attaching a completed Form 8862, your claim will be automatically denied. This is considered a math or clerical error. You won't be permitted to claim the EIC without a completed Form 8862.

Additional documents may be required.

You may have to provide the IRS with additional documents or information before a refund relating to the EIC you claim is released to you, even if you attach a properly completed Form 8862 to your return.

Are You Prohibited From Claiming the EIC for a Period of Years?

If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you can’t claim the EIC for the next 2 years. If your error was due to fraud, then you can’t claim the EIC for the next 10 years. The date on which your EIC was denied and the date on which you file your 2023 return affect the years for which you are prohibited from claiming the EIC. The following examples demonstrate which years you are prohibited from claiming the EIC.

Example 3—Cannot claim EIC for 2 years. You claimed the EIC on your 2022 tax return, which you filed in March 2023. The IRS determined you weren't entitled to the EIC and that your error was due to reckless or intentional disregard of the EIC rules. In September 2023, you received a statutory notice of deficiency telling you an adjustment would be made and tax assessed unless you filed a petition with the Tax Court within 90 days. You didn't act on this notice within 90 days. Therefore, your EIC was denied in December 2023. You can’t claim the EIC for tax year 2023 or 2024. To claim the EIC on your return for 2025, you must complete and attach Form 8862 to your return for that year.

Example 4. The facts are the same as in Example 3, except that your 2022 EIC wasn’t denied until after you filed your 2023 return. You can’t claim the EIC for tax year 2024 or 2025. To claim the EIC on your return for 2026, you must complete and attach Form 8862 to your return for that year.

Example 5—Cannot claim EIC for 10 years. You claimed the EIC on your 2022 tax return, which you filed in February 2023. The IRS determined you weren't entitled to the EIC and that your error was due to fraud. In September 2023, you received a statutory notice of deficiency telling you an adjustment would be made and tax assessed unless you filed a petition with the Tax Court within 90 days. You didn't act on this notice within 90 days. Therefore, your EIC was denied in December 2023. You can’t claim the EIC for tax years 2023 through 2032. To claim the EIC on your return for 2033, you must complete and attach Form 8862 to your return for that year.

6.

Detailed Examples

The next few pages contain two detailed examples that may be helpful if you have questions about claiming the EIC.

Example 1—S Jamie

S Jamie is age 63 and retired. S received $7,000 in social security benefits during the year and $17,000 from a part-time job. S also received a taxable pension of $7,400. S had no other income. S’s AGI on line﻿ ﻿11 of Form 1040 is $24,400 ($17,000 + $7,400).

S isn't married and lived alone in the United States for the entire year. S can’t be claimed as a dependent on anyone else's return, doesn’t have any investment income, and doesn’t have a qualifying child.

S reads the steps for eligibility in the Form 1040 instructions. In Step﻿ ﻿1, S discovers that, because S’s AGI ($24,400) isn't less than $24,210, S can’t take the EIC. S completes the rest of Form 1040 and files it with the IRS.

Example 2—C and J Grey

C and J Grey have two children, age 10, and age 8. The children lived with C and J for all of 2023. C earned wages of $15,000 and J had wages of $18,030. The Greys received $525 in interest on their savings account. They had no other income in 2023.

C and J have the 2023 Form 1040 and instructions. They want to see if they qualify for the EIC, so they follow the steps in the instructions for line﻿ ﻿27.

Step﻿ ﻿1.

The amount C and J entered on Form 1040, line﻿ ﻿11, was $33,555. They both have valid SSNs, which they have had for many years. They are married and will file a joint return. Neither C nor J is a nonresident alien. Therefore, the answers they give to the questions in Step﻿ ﻿1 allow them to proceed to Step﻿ ﻿2.

Step﻿ ﻿2.

The only investment income the Greys have is their $525 interest income. That amount isn't more than $11,000, so they answer “No” to the second question in Step﻿ ﻿2 and go to Step﻿ ﻿3.

Step﻿ ﻿3.

Their children, meet the relationship, age, residency, and joint return tests to be C and J's qualifying children, so C and J answer “Yes” to the first question in Step﻿ ﻿3. Their children aren't qualifying children of anyone else. Both children have valid SSNs, which they received soon after birth. C and J are filing a joint return, so they answer “Yes” to the second question in Step﻿ ﻿3. This means they can skip questions 3 though 6 and Step﻿ ﻿4 and go to Step﻿ ﻿5.

Step﻿ ﻿5.

C and J figure their earned income to be $33,030, the amount of their combined wages. This is less than $59,478, so they go to Step﻿ ﻿6 to figure their credit.

Step﻿ ﻿6.

C and J want to figure their EIC themselves, so they complete the EIC Worksheet in the Form 1040 instructions.

Completing the EIC Worksheet.

C and J complete their worksheet as follows.

C and J enter their total earned income ($33,030) on line﻿ ﻿1.

To find their credit, they go to the EIC Table. They find their earned income of $33,030 in the range of $33,000 to $33,050. Because both of their children have valid SSNs, they follow this line across to the column for 2 children under Married filing jointly and find $5,571. They enter $5,571 on line﻿ ﻿2.

They enter on line﻿ ﻿3 their AGI ($33,555) and see that it is different from the amount on line﻿ ﻿1.

They look up $33,555 in the EIC Table and enter the amount of $5,455 on line﻿ ﻿5.

They enter $5,455 on line﻿ ﻿6. This is the smaller of the line﻿ ﻿2 amount ($5,571) and the line﻿ ﻿5 amount ($5,455).

The Greys enter $5,455 on line﻿ ﻿27 of their Form 1040. They will now complete Schedule﻿ ﻿EIC and attach it to their return. They will keep the EIC Worksheet for their records.

Keep for Your Records Keep for Your Records

EIC Eligibility Checklist

You may claim the EIC if you answer “Yes” to all the following questions.

Yes

No

1.

Is your AGI less than:

$17,640 ($24,210 for married filing jointly) if you don't have a qualifying child who has a valid SSN,

$46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN,

$52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs, or

$56,838 ($63,398 for married filing jointly) if you have more than two qualifying children who have valid SSNs?

(See Rule 1.)

□

□

2.

Do you and your spouse, if filing jointly, each have a valid SSN issued by the due date of your 2023 return (including extensions)? (See Rule 2.)

□

□

3.

Are you filing a joint return with your spouse or do you meet the special rule for separated spouses? (See Rule 3.) Answer “Yes” if you weren't married at the end of 2023.
Caution: If you are a nonresident alien, answer “Yes” only if your filing status is married filing jointly. (See Rule 4.)

□

□

4.

Answer “Yes” if you aren't filing Form 2555. Otherwise, answer “No.” (See Rule 5.)

□

□

5.

Is your investment income $11,000 or less? (See Rule 6.)

□

□

6.

Is your total earned income at least $1 but less than:

$17,640 ($24,210 for married filing jointly) if you don't have a qualifying child who has a valid SSN,

$46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN,

$52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs, or

$56,838 ($63,398 for married filing jointly) if you have more than two qualifying children who have valid SSNs?

(See Rules 7 and 15.)

□

□

7.

Answer “Yes” if (a) you aren't a qualifying child of another taxpayer, or (b) you are filing a joint return. Otherwise, answer “No.” (See Rules 10 and 13.)

□

□

STOP: If you have a child you want to claim for the EIC, answer questions 8 and 9 and skip 10–12. If you don't have a qualifying child or if another person is entitled to treat your child as a qualifying child under the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.

8.

Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8.)

□

□

9.

Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn't meet the tests to be a qualifying child of any other person, or (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9.

□

□

10.

Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2023? (See Rule 11.)

□

□

11.

Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else's return, or (b) you are filing a joint return. Otherwise, answer “No.” (See Rule 12.)

□

□

12.

Was your main home (and your spouse's, if filing a joint return) in the United States for more than half the year? (See Rule 14.)

□

□

If you answered “No” to any question that applies to you: You can’t claim the EIC.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

Preparing and filing your tax return.

After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Free options for tax preparation.

Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800﻿-﻿906﻿-﻿9887 for information on free tax return preparation.

TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax).Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

Using online tools to help prepare your return.

Go to IRS.gov/Tools for the following.

The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned income credit (EIC).

The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN) at no cost.

The Tax Withholding Estimator (IRS.gov/W4App) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

The First-Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance.

The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule﻿ ﻿A (Form 1040).

Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law.

IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

You may also be able to access tax information in your e-filing software.

Need someone to prepare your tax return?

There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

Primarily responsible for the overall substantive accuracy of your return,

Required to sign the return, and

Required to include their preparer tax identification number (PTIN).

Although the tax preparer always signs the return, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Employers can register to use Business Services Online.

The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.

IRS social media.

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

Youtube.com/irsvideos.

Youtube.com/irsvideosmultilingua.

Youtube.com/irsvideosASL.

Watching IRS videos.

The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.

Online tax information in other languages.

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

Free Over-the-Phone Interpreter (OPI) Service.

The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with disabilities.

Taxpayers who need information about accessibility services can call 833﻿-﻿690﻿-﻿0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.

Note. Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

Standard Print.

Large Print.

Braille.

Audio (MP3).

Plain Text File (TXT).

Braille Ready File (BRF).

Disasters.

Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

Getting tax forms and publications.

Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to IRS.gov/OrderForms to place an order.

Getting tax publications and instructions in eBook format.

Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks.

IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

Access your online account (individual taxpayers only).

Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe and a breakdown by tax year.

See payment plan details or apply for a new payment plan.

Make a payment or view 5 years of payment history and any pending or scheduled payments.

Access your tax records, including key data from your most recent tax return, and transcripts.

View digital copies of select notices from the IRS.

Approve or reject authorization requests from tax professionals.

View your address on file or manage your communication preferences.

Get a transcript of your return.

With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account.

Tax Pro Account.

This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount.

Using direct deposit.

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.

Reporting and resolving your tax-related identity theft issues.

Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your refund.

Go to IRS.gov/Refunds.

Download the official IRS2Go app to your mobile device to check your refund status.

Call the automated refund hotline at 800﻿-﻿829﻿-﻿1954.

The IRS can’t issue refunds before mid-February for returns that claimed the EIC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

Making a tax payment.

Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit Card, Credit Card, or Digital Wallet: Choose an approved payment processor to pay online or by phone.

Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

Check or Money Order: Mail your payment to the address listed on the notice or instructions.

Cash: You may be able to pay your taxes with cash at a participating retail store.

Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order.

What if I can’t pay now?

Go to IRS.gov/Payments for more information about your options.

Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC.

Filing an amended return.

Go to IRS.gov/Form1040X for information and updates.

Checking the status of your amended return.

Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

It can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve received.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Responding to an IRS notice or letter.

You can now upload responses to all notices and letters using the Document Upload Tool. For notices that require additional action, taxpayers will be redirected appropriately on IRS.gov to take further action. To learn more about the tool, go to IRS.gov/Upload.

Note. You can use Schedule﻿ ﻿LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

Contacting your local TAC.

Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) Is Here To Help You

What Is TAS?

TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

How Can You Learn About Your Taxpayer Rights?

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you, your family, or your business;

You face (or your business is facing) an immediate threat of adverse action; or

You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:

Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

Download Pub. 1546, The Taxpayer Advocate Service Is Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf;

Call the IRS toll free at 800-TAX-FORM (800﻿-﻿829﻿-﻿3676) to order a copy of Pub. 1546;

Check your local directory; or

Call TAS toll free at 877﻿-﻿777﻿-﻿4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, report it to TAS at IRS.gov/SAMS. Be sure to not include any personal taxpayer information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, go to the LITC page at TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/p4134.pdf.

2023 Earned Income Credit (EIC) Table
Caution. This is not a tax table.

1. To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet.

2. Then, go to the column that includes your filing status and the number of qualifying children you have who have valid SSNs as defined earlier. Enter the credit from that column on your EIC Worksheet.

Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.

If the amount you are looking up from the worksheet is–

At least - 0 But less than - 5,000

At least - 5,000 But less than - 10,000

At least - 10,000 But less than - 15,000

At least - 15,000 But less than - 20,000

At least - 20,000 But less than - 25,000

At least - 25,000 But less than - 30,000

At least - 30,000 But less than - 35,000

At least - 35,000 But less than - 40,000

At least - 40,000 But less than - 45,000

At least - 45,000 But less than - 50,000

At least - 50,000 But less than - 55,000

At least - 55,000 But less than - 60,000

At least - 60,000 But less than - 65,000

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

0 — 5,000 (Scroll to find your credit.)

1 | 50 | 2 | 9 | 10 | 11 | 2 | 9 | 10 | 11
50 | 100 | 6 | 26 | 30 | 34 | 6 | 26 | 30 | 34
100 | 150 | 10 | 43 | 50 | 56 | 10 | 43 | 50 | 56
150 | 200 | 13 | 60 | 70 | 79 | 13 | 60 | 70 | 79
200 | 250 | 17 | 77 | 90 | 101 | 17 | 77 | 90 | 101
250 | 300 | 21 | 94 | 110 | 124 | 21 | 94 | 110 | 124
300 | 350 | 25 | 111 | 130 | 146 | 25 | 111 | 130 | 146
350 | 400 | 29 | 128 | 150 | 169 | 29 | 128 | 150 | 169
400 | 450 | 33 | 145 | 170 | 191 | 33 | 145 | 170 | 191
450 | 500 | 36 | 162 | 190 | 214 | 36 | 162 | 190 | 214
500 | 550 | 40 | 179 | 210 | 236 | 40 | 179 | 210 | 236
550 | 600 | 44 | 196 | 230 | 259 | 44 | 196 | 230 | 259
600 | 650 | 48 | 213 | 250 | 281 | 48 | 213 | 250 | 281
650 | 700 | 52 | 230 | 270 | 304 | 52 | 230 | 270 | 304
700 | 750 | 55 | 247 | 290 | 326 | 55 | 247 | 290 | 326
750 | 800 | 59 | 264 | 310 | 349 | 59 | 264 | 310 | 349
800 | 850 | 63 | 281 | 330 | 371 | 63 | 281 | 330 | 371
850 | 900 | 67 | 298 | 350 | 394 | 67 | 298 | 350 | 394
900 | 950 | 71 | 315 | 370 | 416 | 71 | 315 | 370 | 416
950 | 1,000 | 75 | 332 | 390 | 439 | 75 | 332 | 390 | 439
1,000 | 1,050 | 78 | 349 | 410 | 461 | 78 | 349 | 410 | 461
1,050 | 1,100 | 82 | 366 | 430 | 484 | 82 | 366 | 430 | 484
1,100 | 1,150 | 86 | 383 | 450 | 506 | 86 | 383 | 450 | 506
1,150 | 1,200 | 90 | 400 | 470 | 529 | 90 | 400 | 470 | 529
1,200 | 1,250 | 94 | 417 | 490 | 551 | 94 | 417 | 490 | 551
1,250 | 1,300 | 98 | 434 | 510 | 574 | 98 | 434 | 510 | 574
1,300 | 1,350 | 101 | 451 | 530 | 596 | 101 | 451 | 530 | 596
1,350 | 1,400 | 105 | 468 | 550 | 619 | 105 | 468 | 550 | 619
1,400 | 1,450 | 109 | 485 | 570 | 641 | 109 | 485 | 570 | 641
1,450 | 1,500 | 113 | 502 | 590 | 664 | 113 | 502 | 590 | 664
1,500 | 1,550 | 117 | 519 | 610 | 686 | 117 | 519 | 610 | 686
1,550 | 1,600 | 120 | 536 | 630 | 709 | 120 | 536 | 630 | 709
1,600 | 1,650 | 124 | 553 | 650 | 731 | 124 | 553 | 650 | 731
1,650 | 1,700 | 128 | 570 | 670 | 754 | 128 | 570 | 670 | 754
1,700 | 1,750 | 132 | 587 | 690 | 776 | 132 | 587 | 690 | 776
1,750 | 1,800 | 136 | 604 | 710 | 799 | 136 | 604 | 710 | 799
1,800 | 1,850 | 140 | 621 | 730 | 821 | 140 | 621 | 730 | 821
1,850 | 1,900 | 143 | 638 | 750 | 844 | 143 | 638 | 750 | 844
1,900 | 1,950 | 147 | 655 | 770 | 866 | 147 | 655 | 770 | 866
1,950 | 2,000 | 151 | 672 | 790 | 889 | 151 | 672 | 790 | 889
2,000 | 2,050 | 155 | 689 | 810 | 911 | 155 | 689 | 810 | 911
2,050 | 2,100 | 159 | 706 | 830 | 934 | 159 | 706 | 830 | 934
2,100 | 2,150 | 163 | 723 | 850 | 956 | 163 | 723 | 850 | 956
2,150 | 2,200 | 166 | 740 | 870 | 979 | 166 | 740 | 870 | 979
2,200 | 2,250 | 170 | 757 | 890 | 1,001 | 170 | 757 | 890 | 1,001
2,250 | 2,300 | 174 | 774 | 910 | 1,024 | 174 | 774 | 910 | 1,024
2,300 | 2,350 | 178 | 791 | 930 | 1,046 | 178 | 791 | 930 | 1,046
2,350 | 2,400 | 182 | 808 | 950 | 1,069 | 182 | 808 | 950 | 1,069
2,400 | 2,450 | 186 | 825 | 970 | 1,091 | 186 | 825 | 970 | 1,091
2,450 | 2,500 | 189 | 842 | 990 | 1,114 | 189 | 842 | 990 | 1,114
2,500 | 2,550 | 193 | 859 | 1,010 | 1,136 | 193 | 859 | 1,010 | 1,136
2,550 | 2,600 | 197 | 876 | 1,030 | 1,159 | 197 | 876 | 1,030 | 1,159
2,600 | 2,650 | 201 | 893 | 1,050 | 1,181 | 201 | 893 | 1,050 | 1,181
2,650 | 2,700 | 205 | 910 | 1,070 | 1,204 | 205 | 910 | 1,070 | 1,204
2,700 | 2,750 | 208 | 927 | 1,090 | 1,226 | 208 | 927 | 1,090 | 1,226
2,750 | 2,800 | 212 | 944 | 1,110 | 1,249 | 212 | 944 | 1,110 | 1,249
2,800 | 2,850 | 216 | 961 | 1,130 | 1,271 | 216 | 961 | 1,130 | 1,271
2,850 | 2,900 | 220 | 978 | 1,150 | 1,294 | 220 | 978 | 1,150 | 1,294
2,900 | 2,950 | 224 | 995 | 1,170 | 1,316 | 224 | 995 | 1,170 | 1,316
2,950 | 3,000 | 228 | 1,012 | 1,190 | 1,339 | 228 | 1,012 | 1,190 | 1,339
3,000 | 3,050 | 231 | 1,029 | 1,210 | 1,361 | 231 | 1,029 | 1,210 | 1,361
3,050 | 3,100 | 235 | 1,046 | 1,230 | 1,384 | 235 | 1,046 | 1,230 | 1,384
3,100 | 3,150 | 239 | 1,063 | 1,250 | 1,406 | 239 | 1,063 | 1,250 | 1,406
3,150 | 3,200 | 243 | 1,080 | 1,270 | 1,429 | 243 | 1,080 | 1,270 | 1,429
3,200 | 3,250 | 247 | 1,097 | 1,290 | 1,451 | 247 | 1,097 | 1,290 | 1,451
3,250 | 3,300 | 251 | 1,114 | 1,310 | 1,474 | 251 | 1,114 | 1,310 | 1,474
3,300 | 3,350 | 254 | 1,131 | 1,330 | 1,496 | 254 | 1,131 | 1,330 | 1,496
3,350 | 3,400 | 258 | 1,148 | 1,350 | 1,519 | 258 | 1,148 | 1,350 | 1,519
3,400 | 3,450 | 262 | 1,165 | 1,370 | 1,541 | 262 | 1,165 | 1,370 | 1,541
3,450 | 3,500 | 266 | 1,182 | 1,390 | 1,564 | 266 | 1,182 | 1,390 | 1,564
3,500 | 3,550 | 270 | 1,199 | 1,410 | 1,586 | 270 | 1,199 | 1,410 | 1,586
3,550 | 3,600 | 273 | 1,216 | 1,430 | 1,609 | 273 | 1,216 | 1,430 | 1,609
3,600 | 3,650 | 277 | 1,233 | 1,450 | 1,631 | 277 | 1,233 | 1,450 | 1,631
3,650 | 3,700 | 281 | 1,250 | 1,470 | 1,654 | 281 | 1,250 | 1,470 | 1,654
3,700 | 3,750 | 285 | 1,267 | 1,490 | 1,676 | 285 | 1,267 | 1,490 | 1,676
3,750 | 3,800 | 289 | 1,284 | 1,510 | 1,699 | 289 | 1,284 | 1,510 | 1,699
3,800 | 3,850 | 293 | 1,301 | 1,530 | 1,721 | 293 | 1,301 | 1,530 | 1,721
3,850 | 3,900 | 296 | 1,318 | 1,550 | 1,744 | 296 | 1,318 | 1,550 | 1,744
3,900 | 3,950 | 300 | 1,335 | 1,570 | 1,766 | 300 | 1,335 | 1,570 | 1,766
3,950 | 4,000 | 304 | 1,352 | 1,590 | 1,789 | 304 | 1,352 | 1,590 | 1,789
4,000 | 4,050 | 308 | 1,369 | 1,610 | 1,811 | 308 | 1,369 | 1,610 | 1,811
4,050 | 4,100 | 312 | 1,386 | 1,630 | 1,834 | 312 | 1,386 | 1,630 | 1,834
4,100 | 4,150 | 316 | 1,403 | 1,650 | 1,856 | 316 | 1,403 | 1,650 | 1,856
4,150 | 4,200 | 319 | 1,420 | 1,670 | 1,879 | 319 | 1,420 | 1,670 | 1,879
4,200 | 4,250 | 323 | 1,437 | 1,690 | 1,901 | 323 | 1,437 | 1,690 | 1,901
4,250 | 4,300 | 327 | 1,454 | 1,710 | 1,924 | 327 | 1,454 | 1,710 | 1,924
4,300 | 4,350 | 331 | 1,471 | 1,730 | 1,946 | 331 | 1,471 | 1,730 | 1,946
4,350 | 4,400 | 335 | 1,488 | 1,750 | 1,969 | 335 | 1,488 | 1,750 | 1,969
4,400 | 4,450 | 339 | 1,505 | 1,770 | 1,991 | 339 | 1,505 | 1,770 | 1,991
4,450 | 4,500 | 342 | 1,522 | 1,790 | 2,014 | 342 | 1,522 | 1,790 | 2,014
4,500 | 4,550 | 346 | 1,539 | 1,810 | 2,036 | 346 | 1,539 | 1,810 | 2,036
4,550 | 4,600 | 350 | 1,556 | 1,830 | 2,059 | 350 | 1,556 | 1,830 | 2,059
4,600 | 4,650 | 354 | 1,573 | 1,850 | 2,081 | 354 | 1,573 | 1,850 | 2,081
4,650 | 4,700 | 358 | 1,590 | 1,870 | 2,104 | 358 | 1,590 | 1,870 | 2,104
4,700 | 4,750 | 361 | 1,607 | 1,890 | 2,126 | 361 | 1,607 | 1,890 | 2,126
4,750 | 4,800 | 365 | 1,624 | 1,910 | 2,149 | 365 | 1,624 | 1,910 | 2,149
4,800 | 4,850 | 369 | 1,641 | 1,930 | 2,171 | 369 | 1,641 | 1,930 | 2,171
4,850 | 4,900 | 373 | 1,658 | 1,950 | 2,194 | 373 | 1,658 | 1,950 | 2,194
4,900 | 4,950 | 377 | 1,675 | 1,970 | 2,216 | 377 | 1,675 | 1,970 | 2,216
4,950 | 5,000 | 381 | 1,692 | 1,990 | 2,239 | 381 | 1,692 | 1,990 | 2,239

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

5,000 — 10,000 (Scroll to find your credit.)

5,000 | 5,050 | 384 | 1,709 | 2,010 | 2,261 | 384 | 1,709 | 2,010 | 2,261
5,050 | 5,100 | 388 | 1,726 | 2,030 | 2,284 | 388 | 1,726 | 2,030 | 2,284
5,100 | 5,150 | 392 | 1,743 | 2,050 | 2,306 | 392 | 1,743 | 2,050 | 2,306
5,150 | 5,200 | 396 | 1,760 | 2,070 | 2,329 | 396 | 1,760 | 2,070 | 2,329
5,200 | 5,250 | 400 | 1,777 | 2,090 | 2,351 | 400 | 1,777 | 2,090 | 2,351
5,250 | 5,300 | 404 | 1,794 | 2,110 | 2,374 | 404 | 1,794 | 2,110 | 2,374
5,300 | 5,350 | 407 | 1,811 | 2,130 | 2,396 | 407 | 1,811 | 2,130 | 2,396
5,350 | 5,400 | 411 | 1,828 | 2,150 | 2,419 | 411 | 1,828 | 2,150 | 2,419
5,400 | 5,450 | 415 | 1,845 | 2,170 | 2,441 | 415 | 1,845 | 2,170 | 2,441
5,450 | 5,500 | 419 | 1,862 | 2,190 | 2,464 | 419 | 1,862 | 2,190 | 2,464
5,500 | 5,550 | 423 | 1,879 | 2,210 | 2,486 | 423 | 1,879 | 2,210 | 2,486
5,550 | 5,600 | 426 | 1,896 | 2,230 | 2,509 | 426 | 1,896 | 2,230 | 2,509
5,600 | 5,650 | 430 | 1,913 | 2,250 | 2,531 | 430 | 1,913 | 2,250 | 2,531
5,650 | 5,700 | 434 | 1,930 | 2,270 | 2,554 | 434 | 1,930 | 2,270 | 2,554
5,700 | 5,750 | 438 | 1,947 | 2,290 | 2,576 | 438 | 1,947 | 2,290 | 2,576
5,750 | 5,800 | 442 | 1,964 | 2,310 | 2,599 | 442 | 1,964 | 2,310 | 2,599
5,800 | 5,850 | 446 | 1,981 | 2,330 | 2,621 | 446 | 1,981 | 2,330 | 2,621
5,850 | 5,900 | 449 | 1,998 | 2,350 | 2,644 | 449 | 1,998 | 2,350 | 2,644
5,900 | 5,950 | 453 | 2,015 | 2,370 | 2,666 | 453 | 2,015 | 2,370 | 2,666
5,950 | 6,000 | 457 | 2,032 | 2,390 | 2,689 | 457 | 2,032 | 2,390 | 2,689
6,000 | 6,050 | 461 | 2,049 | 2,410 | 2,711 | 461 | 2,049 | 2,410 | 2,711
6,050 | 6,100 | 465 | 2,066 | 2,430 | 2,734 | 465 | 2,066 | 2,430 | 2,734
6,100 | 6,150 | 469 | 2,083 | 2,450 | 2,756 | 469 | 2,083 | 2,450 | 2,756
6,150 | 6,200 | 472 | 2,100 | 2,470 | 2,779 | 472 | 2,100 | 2,470 | 2,779
6,200 | 6,250 | 476 | 2,117 | 2,490 | 2,801 | 476 | 2,117 | 2,490 | 2,801
6,250 | 6,300 | 480 | 2,134 | 2,510 | 2,824 | 480 | 2,134 | 2,510 | 2,824
6,300 | 6,350 | 484 | 2,151 | 2,530 | 2,846 | 484 | 2,151 | 2,530 | 2,846
6,350 | 6,400 | 488 | 2,168 | 2,550 | 2,869 | 488 | 2,168 | 2,550 | 2,869
6,400 | 6,450 | 492 | 2,185 | 2,570 | 2,891 | 492 | 2,185 | 2,570 | 2,891
6,450 | 6,500 | 495 | 2,202 | 2,590 | 2,914 | 495 | 2,202 | 2,590 | 2,914
6,500 | 6,550 | 499 | 2,219 | 2,610 | 2,936 | 499 | 2,219 | 2,610 | 2,936
6,550 | 6,600 | 503 | 2,236 | 2,630 | 2,959 | 503 | 2,236 | 2,630 | 2,959
6,600 | 6,650 | 507 | 2,253 | 2,650 | 2,981 | 507 | 2,253 | 2,650 | 2,981
6,650 | 6,700 | 511 | 2,270 | 2,670 | 3,004 | 511 | 2,270 | 2,670 | 3,004
6,700 | 6,750 | 514 | 2,287 | 2,690 | 3,026 | 514 | 2,287 | 2,690 | 3,026
6,750 | 6,800 | 518 | 2,304 | 2,710 | 3,049 | 518 | 2,304 | 2,710 | 3,049
6,800 | 6,850 | 522 | 2,321 | 2,730 | 3,071 | 522 | 2,321 | 2,730 | 3,071
6,850 | 6,900 | 526 | 2,338 | 2,750 | 3,094 | 526 | 2,338 | 2,750 | 3,094
6,900 | 6,950 | 530 | 2,355 | 2,770 | 3,116 | 530 | 2,355 | 2,770 | 3,116
6,950 | 7,000 | 534 | 2,372 | 2,790 | 3,139 | 534 | 2,372 | 2,790 | 3,139
7,000 | 7,050 | 537 | 2,389 | 2,810 | 3,161 | 537 | 2,389 | 2,810 | 3,161
7,050 | 7,100 | 541 | 2,406 | 2,830 | 3,184 | 541 | 2,406 | 2,830 | 3,184
7,100 | 7,150 | 545 | 2,423 | 2,850 | 3,206 | 545 | 2,423 | 2,850 | 3,206
7,150 | 7,200 | 549 | 2,440 | 2,870 | 3,229 | 549 | 2,440 | 2,870 | 3,229
7,200 | 7,250 | 553 | 2,457 | 2,890 | 3,251 | 553 | 2,457 | 2,890 | 3,251
7,250 | 7,300 | 557 | 2,474 | 2,910 | 3,274 | 557 | 2,474 | 2,910 | 3,274
7,300 | 7,350 | 560 | 2,491 | 2,930 | 3,296 | 560 | 2,491 | 2,930 | 3,296
7,350 | 7,400 | 564 | 2,508 | 2,950 | 3,319 | 564 | 2,508 | 2,950 | 3,319
7,400 | 7,450 | 568 | 2,525 | 2,970 | 3,341 | 568 | 2,525 | 2,970 | 3,341
7,450 | 7,500 | 572 | 2,542 | 2,990 | 3,364 | 572 | 2,542 | 2,990 | 3,364
7,500 | 7,550 | 576 | 2,559 | 3,010 | 3,386 | 576 | 2,559 | 3,010 | 3,386
7,550 | 7,600 | 579 | 2,576 | 3,030 | 3,409 | 579 | 2,576 | 3,030 | 3,409
7,600 | 7,650 | 583 | 2,593 | 3,050 | 3,431 | 583 | 2,593 | 3,050 | 3,431
7,650 | 7,700 | 587 | 2,610 | 3,070 | 3,454 | 587 | 2,610 | 3,070 | 3,454
7,700 | 7,750 | 591 | 2,627 | 3,090 | 3,476 | 591 | 2,627 | 3,090 | 3,476
7,750 | 7,800 | 595 | 2,644 | 3,110 | 3,499 | 595 | 2,644 | 3,110 | 3,499
7,800 | 7,850 | 600 | 2,661 | 3,130 | 3,521 | 600 | 2,661 | 3,130 | 3,521
7,850 | 7,900 | 600 | 2,678 | 3,150 | 3,544 | 600 | 2,678 | 3,150 | 3,544
7,900 | 7,950 | 600 | 2,695 | 3,170 | 3,566 | 600 | 2,695 | 3,170 | 3,566
7,950 | 8,000 | 600 | 2,712 | 3,190 | 3,589 | 600 | 2,712 | 3,190 | 3,589
8,000 | 8,050 | 600 | 2,729 | 3,210 | 3,611 | 600 | 2,729 | 3,210 | 3,611
8,050 | 8,100 | 600 | 2,746 | 3,230 | 3,634 | 600 | 2,746 | 3,230 | 3,634
8,100 | 8,150 | 600 | 2,763 | 3,250 | 3,656 | 600 | 2,763 | 3,250 | 3,656
8,150 | 8,200 | 600 | 2,780 | 3,270 | 3,679 | 600 | 2,780 | 3,270 | 3,679
8,200 | 8,250 | 600 | 2,797 | 3,290 | 3,701 | 600 | 2,797 | 3,290 | 3,701
8,250 | 8,300 | 600 | 2,814 | 3,310 | 3,724 | 600 | 2,814 | 3,310 | 3,724
8,300 | 8,350 | 600 | 2,831 | 3,330 | 3,746 | 600 | 2,831 | 3,330 | 3,746
8,350 | 8,400 | 600 | 2,848 | 3,350 | 3,769 | 600 | 2,848 | 3,350 | 3,769
8,400 | 8,450 | 600 | 2,865 | 3,370 | 3,791 | 600 | 2,865 | 3,370 | 3,791
8,450 | 8,500 | 600 | 2,882 | 3,390 | 3,814 | 600 | 2,882 | 3,390 | 3,814
8,500 | 8,550 | 600 | 2,899 | 3,410 | 3,836 | 600 | 2,899 | 3,410 | 3,836
8,550 | 8,600 | 600 | 2,916 | 3,430 | 3,859 | 600 | 2,916 | 3,430 | 3,859
8,600 | 8,650 | 600 | 2,933 | 3,450 | 3,881 | 600 | 2,933 | 3,450 | 3,881
8,650 | 8,700 | 600 | 2,950 | 3,470 | 3,904 | 600 | 2,950 | 3,470 | 3,904
8,700 | 8,750 | 600 | 2,967 | 3,490 | 3,926 | 600 | 2,967 | 3,490 | 3,926
8,750 | 8,800 | 600 | 2,984 | 3,510 | 3,949 | 600 | 2,984 | 3,510 | 3,949
8,800 | 8,850 | 600 | 3,001 | 3,530 | 3,971 | 600 | 3,001 | 3,530 | 3,971
8,850 | 8,900 | 600 | 3,018 | 3,550 | 3,994 | 600 | 3,018 | 3,550 | 3,994
8,900 | 8,950 | 600 | 3,035 | 3,570 | 4,016 | 600 | 3,035 | 3,570 | 4,016
8,950 | 9,000 | 600 | 3,052 | 3,590 | 4,039 | 600 | 3,052 | 3,590 | 4,039
9,000 | 9,050 | 600 | 3,069 | 3,610 | 4,061 | 600 | 3,069 | 3,610 | 4,061
9,050 | 9,100 | 600 | 3,086 | 3,630 | 4,084 | 600 | 3,086 | 3,630 | 4,084
9,100 | 9,150 | 600 | 3,103 | 3,650 | 4,106 | 600 | 3,103 | 3,650 | 4,106
9,150 | 9,200 | 600 | 3,120 | 3,670 | 4,129 | 600 | 3,120 | 3,670 | 4,129
9,200 | 9,250 | 600 | 3,137 | 3,690 | 4,151 | 600 | 3,137 | 3,690 | 4,151
9,250 | 9,300 | 600 | 3,154 | 3,710 | 4,174 | 600 | 3,154 | 3,710 | 4,174
9,300 | 9,350 | 600 | 3,171 | 3,730 | 4,196 | 600 | 3,171 | 3,730 | 4,196
9,350 | 9,400 | 600 | 3,188 | 3,750 | 4,219 | 600 | 3,188 | 3,750 | 4,219
9,400 | 9,450 | 600 | 3,205 | 3,770 | 4,241 | 600 | 3,205 | 3,770 | 4,241
9,450 | 9,500 | 600 | 3,222 | 3,790 | 4,264 | 600 | 3,222 | 3,790 | 4,264
9,500 | 9,550 | 600 | 3,239 | 3,810 | 4,286 | 600 | 3,239 | 3,810 | 4,286
9,550 | 9,600 | 600 | 3,256 | 3,830 | 4,309 | 600 | 3,256 | 3,830 | 4,309
9,600 | 9,650 | 600 | 3,273 | 3,850 | 4,331 | 600 | 3,273 | 3,850 | 4,331
9,650 | 9,700 | 600 | 3,290 | 3,870 | 4,354 | 600 | 3,290 | 3,870 | 4,354
9,700 | 9,750 | 600 | 3,307 | 3,890 | 4,376 | 600 | 3,307 | 3,890 | 4,376
9,750 | 9,800 | 600 | 3,324 | 3,910 | 4,399 | 600 | 3,324 | 3,910 | 4,399
9,800 | 9,850 | 598 | 3,341 | 3,930 | 4,421 | 600 | 3,341 | 3,930 | 4,421
9,850 | 9,900 | 594 | 3,358 | 3,950 | 4,444 | 600 | 3,358 | 3,950 | 4,444
9,900 | 9,950 | 590 | 3,375 | 3,970 | 4,466 | 600 | 3,375 | 3,970 | 4,466
9,950 | 10,000 | 586 | 3,392 | 3,990 | 4,489 | 600 | 3,392 | 3,990 | 4,489

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

10,000 — 15,000 (Scroll to find your credit.)

10,000 | 10,050 | 583 | 3,409 | 4,010 | 4,511 | 600 | 3,409 | 4,010 | 4,511
10,050 | 10,100 | 579 | 3,426 | 4,030 | 4,534 | 600 | 3,426 | 4,030 | 4,534
10,100 | 10,150 | 575 | 3,443 | 4,050 | 4,556 | 600 | 3,443 | 4,050 | 4,556
10,150 | 10,200 | 571 | 3,460 | 4,070 | 4,579 | 600 | 3,460 | 4,070 | 4,579
10,200 | 10,250 | 567 | 3,477 | 4,090 | 4,601 | 600 | 3,477 | 4,090 | 4,601
10,250 | 10,300 | 563 | 3,494 | 4,110 | 4,624 | 600 | 3,494 | 4,110 | 4,624
10,300 | 10,350 | 560 | 3,511 | 4,130 | 4,646 | 600 | 3,511 | 4,130 | 4,646
10,350 | 10,400 | 556 | 3,528 | 4,150 | 4,669 | 600 | 3,528 | 4,150 | 4,669
10,400 | 10,450 | 552 | 3,545 | 4,170 | 4,691 | 600 | 3,545 | 4,170 | 4,691
10,450 | 10,500 | 548 | 3,562 | 4,190 | 4,714 | 600 | 3,562 | 4,190 | 4,714
10,500 | 10,550 | 544 | 3,579 | 4,210 | 4,736 | 600 | 3,579 | 4,210 | 4,736
10,550 | 10,600 | 540 | 3,596 | 4,230 | 4,759 | 600 | 3,596 | 4,230 | 4,759
10,600 | 10,650 | 537 | 3,613 | 4,250 | 4,781 | 600 | 3,613 | 4,250 | 4,781
10,650 | 10,700 | 533 | 3,630 | 4,270 | 4,804 | 600 | 3,630 | 4,270 | 4,804
10,700 | 10,750 | 529 | 3,647 | 4,290 | 4,826 | 600 | 3,647 | 4,290 | 4,826
10,750 | 10,800 | 525 | 3,664 | 4,310 | 4,849 | 600 | 3,664 | 4,310 | 4,849
10,800 | 10,850 | 521 | 3,681 | 4,330 | 4,871 | 600 | 3,681 | 4,330 | 4,871
10,850 | 10,900 | 518 | 3,698 | 4,350 | 4,894 | 600 | 3,698 | 4,350 | 4,894
10,900 | 10,950 | 514 | 3,715 | 4,370 | 4,916 | 600 | 3,715 | 4,370 | 4,916
10,950 | 11,000 | 510 | 3,732 | 4,390 | 4,939 | 600 | 3,732 | 4,390 | 4,939
11,000 | 11,050 | 506 | 3,749 | 4,410 | 4,961 | 600 | 3,749 | 4,410 | 4,961
11,050 | 11,100 | 502 | 3,766 | 4,430 | 4,984 | 600 | 3,766 | 4,430 | 4,984
11,100 | 11,150 | 498 | 3,783 | 4,450 | 5,006 | 600 | 3,783 | 4,450 | 5,006
11,150 | 11,200 | 495 | 3,800 | 4,470 | 5,029 | 600 | 3,800 | 4,470 | 5,029
11,200 | 11,250 | 491 | 3,817 | 4,490 | 5,051 | 600 | 3,817 | 4,490 | 5,051
11,250 | 11,300 | 487 | 3,834 | 4,510 | 5,074 | 600 | 3,834 | 4,510 | 5,074
11,300 | 11,350 | 483 | 3,851 | 4,530 | 5,096 | 600 | 3,851 | 4,530 | 5,096
11,350 | 11,400 | 479 | 3,868 | 4,550 | 5,119 | 600 | 3,868 | 4,550 | 5,119
11,400 | 11,450 | 475 | 3,885 | 4,570 | 5,141 | 600 | 3,885 | 4,570 | 5,141
11,450 | 11,500 | 472 | 3,902 | 4,590 | 5,164 | 600 | 3,902 | 4,590 | 5,164
11,500 | 11,550 | 468 | 3,919 | 4,610 | 5,186 | 600 | 3,919 | 4,610 | 5,186
11,550 | 11,600 | 464 | 3,936 | 4,630 | 5,209 | 600 | 3,936 | 4,630 | 5,209
11,600 | 11,650 | 460 | 3,953 | 4,650 | 5,231 | 600 | 3,953 | 4,650 | 5,231
11,650 | 11,700 | 456 | 3,970 | 4,670 | 5,254 | 600 | 3,970 | 4,670 | 5,254
11,700 | 11,750 | 452 | 3,987 | 4,690 | 5,276 | 600 | 3,987 | 4,690 | 5,276
11,750 | 11,800 | 449 | 3,995 | 4,710 | 5,299 | 600 | 3,995 | 4,710 | 5,299
11,800 | 11,850 | 445 | 3,995 | 4,730 | 5,321 | 600 | 3,995 | 4,730 | 5,321
11,850 | 11,900 | 441 | 3,995 | 4,750 | 5,344 | 600 | 3,995 | 4,750 | 5,344
11,900 | 11,950 | 437 | 3,995 | 4,770 | 5,366 | 600 | 3,995 | 4,770 | 5,366
11,950 | 12,000 | 433 | 3,995 | 4,790 | 5,389 | 600 | 3,995 | 4,790 | 5,389
12,000 | 12,050 | 430 | 3,995 | 4,810 | 5,411 | 600 | 3,995 | 4,810 | 5,411
12,050 | 12,100 | 426 | 3,995 | 4,830 | 5,434 | 600 | 3,995 | 4,830 | 5,434
12,100 | 12,150 | 422 | 3,995 | 4,850 | 5,456 | 600 | 3,995 | 4,850 | 5,456
12,150 | 12,200 | 418 | 3,995 | 4,870 | 5,479 | 600 | 3,995 | 4,870 | 5,479
12,200 | 12,250 | 414 | 3,995 | 4,890 | 5,501 | 600 | 3,995 | 4,890 | 5,501
12,250 | 12,300 | 410 | 3,995 | 4,910 | 5,524 | 600 | 3,995 | 4,910 | 5,524
12,300 | 12,350 | 407 | 3,995 | 4,930 | 5,546 | 600 | 3,995 | 4,930 | 5,546
12,350 | 12,400 | 403 | 3,995 | 4,950 | 5,569 | 600 | 3,995 | 4,950 | 5,569
12,400 | 12,450 | 399 | 3,995 | 4,970 | 5,591 | 600 | 3,995 | 4,970 | 5,591
12,450 | 12,500 | 395 | 3,995 | 4,990 | 5,614 | 600 | 3,995 | 4,990 | 5,614
12,500 | 12,550 | 391 | 3,995 | 5,010 | 5,636 | 600 | 3,995 | 5,010 | 5,636
12,550 | 12,600 | 387 | 3,995 | 5,030 | 5,659 | 600 | 3,995 | 5,030 | 5,659
12,600 | 12,650 | 384 | 3,995 | 5,050 | 5,681 | 600 | 3,995 | 5,050 | 5,681
12,650 | 12,700 | 380 | 3,995 | 5,070 | 5,704 | 600 | 3,995 | 5,070 | 5,704
12,700 | 12,750 | 376 | 3,995 | 5,090 | 5,726 | 600 | 3,995 | 5,090 | 5,726
12,750 | 12,800 | 372 | 3,995 | 5,110 | 5,749 | 600 | 3,995 | 5,110 | 5,749
12,800 | 12,850 | 368 | 3,995 | 5,130 | 5,771 | 600 | 3,995 | 5,130 | 5,771
12,850 | 12,900 | 365 | 3,995 | 5,150 | 5,794 | 600 | 3,995 | 5,150 | 5,794
12,900 | 12,950 | 361 | 3,995 | 5,170 | 5,816 | 600 | 3,995 | 5,170 | 5,816
12,950 | 13,000 | 357 | 3,995 | 5,190 | 5,839 | 600 | 3,995 | 5,190 | 5,839
13,000 | 13,050 | 353 | 3,995 | 5,210 | 5,861 | 600 | 3,995 | 5,210 | 5,861
13,050 | 13,100 | 349 | 3,995 | 5,230 | 5,884 | 600 | 3,995 | 5,230 | 5,884
13,100 | 13,150 | 345 | 3,995 | 5,250 | 5,906 | 600 | 3,995 | 5,250 | 5,906
13,150 | 13,200 | 342 | 3,995 | 5,270 | 5,929 | 600 | 3,995 | 5,270 | 5,929
13,200 | 13,250 | 338 | 3,995 | 5,290 | 5,951 | 600 | 3,995 | 5,290 | 5,951
13,250 | 13,300 | 334 | 3,995 | 5,310 | 5,974 | 600 | 3,995 | 5,310 | 5,974
13,300 | 13,350 | 330 | 3,995 | 5,330 | 5,996 | 600 | 3,995 | 5,330 | 5,996
13,350 | 13,400 | 326 | 3,995 | 5,350 | 6,019 | 600 | 3,995 | 5,350 | 6,019
13,400 | 13,450 | 322 | 3,995 | 5,370 | 6,041 | 600 | 3,995 | 5,370 | 6,041
13,450 | 13,500 | 319 | 3,995 | 5,390 | 6,064 | 600 | 3,995 | 5,390 | 6,064
13,500 | 13,550 | 315 | 3,995 | 5,410 | 6,086 | 600 | 3,995 | 5,410 | 6,086
13,550 | 13,600 | 311 | 3,995 | 5,430 | 6,109 | 600 | 3,995 | 5,430 | 6,109
13,600 | 13,650 | 307 | 3,995 | 5,450 | 6,131 | 600 | 3,995 | 5,450 | 6,131
13,650 | 13,700 | 303 | 3,995 | 5,470 | 6,154 | 600 | 3,995 | 5,470 | 6,154
13,700 | 13,750 | 299 | 3,995 | 5,490 | 6,176 | 600 | 3,995 | 5,490 | 6,176
13,750 | 13,800 | 296 | 3,995 | 5,510 | 6,199 | 600 | 3,995 | 5,510 | 6,199
13,800 | 13,850 | 292 | 3,995 | 5,530 | 6,221 | 600 | 3,995 | 5,530 | 6,221
13,850 | 13,900 | 288 | 3,995 | 5,550 | 6,244 | 600 | 3,995 | 5,550 | 6,244
13,900 | 13,950 | 284 | 3,995 | 5,570 | 6,266 | 600 | 3,995 | 5,570 | 6,266
13,950 | 14,000 | 280 | 3,995 | 5,590 | 6,289 | 600 | 3,995 | 5,590 | 6,289
14,000 | 14,050 | 277 | 3,995 | 5,610 | 6,311 | 600 | 3,995 | 5,610 | 6,311
14,050 | 14,100 | 273 | 3,995 | 5,630 | 6,334 | 600 | 3,995 | 5,630 | 6,334
14,100 | 14,150 | 269 | 3,995 | 5,650 | 6,356 | 600 | 3,995 | 5,650 | 6,356
14,150 | 14,200 | 265 | 3,995 | 5,670 | 6,379 | 600 | 3,995 | 5,670 | 6,379
14,200 | 14,250 | 261 | 3,995 | 5,690 | 6,401 | 600 | 3,995 | 5,690 | 6,401
14,250 | 14,300 | 257 | 3,995 | 5,710 | 6,424 | 600 | 3,995 | 5,710 | 6,424
14,300 | 14,350 | 254 | 3,995 | 5,730 | 6,446 | 600 | 3,995 | 5,730 | 6,446
14,350 | 14,400 | 250 | 3,995 | 5,750 | 6,469 | 600 | 3,995 | 5,750 | 6,469
14,400 | 14,450 | 246 | 3,995 | 5,770 | 6,491 | 600 | 3,995 | 5,770 | 6,491
14,450 | 14,500 | 242 | 3,995 | 5,790 | 6,514 | 600 | 3,995 | 5,790 | 6,514
14,500 | 14,550 | 238 | 3,995 | 5,810 | 6,536 | 600 | 3,995 | 5,810 | 6,536
14,550 | 14,600 | 234 | 3,995 | 5,830 | 6,559 | 600 | 3,995 | 5,830 | 6,559
14,600 | 14,650 | 231 | 3,995 | 5,850 | 6,581 | 600 | 3,995 | 5,850 | 6,581
14,650 | 14,700 | 227 | 3,995 | 5,870 | 6,604 | 600 | 3,995 | 5,870 | 6,604
14,700 | 14,750 | 223 | 3,995 | 5,890 | 6,626 | 600 | 3,995 | 5,890 | 6,626
14,750 | 14,800 | 219 | 3,995 | 5,910 | 6,649 | 600 | 3,995 | 5,910 | 6,649
14,800 | 14,850 | 215 | 3,995 | 5,930 | 6,671 | 600 | 3,995 | 5,930 | 6,671
14,850 | 14,900 | 212 | 3,995 | 5,950 | 6,694 | 600 | 3,995 | 5,950 | 6,694
14,900 | 14,950 | 208 | 3,995 | 5,970 | 6,716 | 600 | 3,995 | 5,970 | 6,716
14,950 | 15,000 | 204 | 3,995 | 5,990 | 6,739 | 600 | 3,995 | 5,990 | 6,739

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

15,000 — 20,000 (Scroll to find your credit.)

15,000 | 15,050 | 200 | 3,995 | 6,010 | 6,761 | 600 | 3,995 | 6,010 | 6,761
15,050 | 15,100 | 196 | 3,995 | 6,030 | 6,784 | 600 | 3,995 | 6,030 | 6,784
15,100 | 15,150 | 192 | 3,995 | 6,050 | 6,806 | 600 | 3,995 | 6,050 | 6,806
15,150 | 15,200 | 189 | 3,995 | 6,070 | 6,829 | 600 | 3,995 | 6,070 | 6,829
15,200 | 15,250 | 185 | 3,995 | 6,090 | 6,851 | 600 | 3,995 | 6,090 | 6,851
15,250 | 15,300 | 181 | 3,995 | 6,110 | 6,874 | 600 | 3,995 | 6,110 | 6,874
15,300 | 15,350 | 177 | 3,995 | 6,130 | 6,896 | 600 | 3,995 | 6,130 | 6,896
15,350 | 15,400 | 173 | 3,995 | 6,150 | 6,919 | 600 | 3,995 | 6,150 | 6,919
15,400 | 15,450 | 169 | 3,995 | 6,170 | 6,941 | 600 | 3,995 | 6,170 | 6,941
15,450 | 15,500 | 166 | 3,995 | 6,190 | 6,964 | 600 | 3,995 | 6,190 | 6,964
15,500 | 15,550 | 162 | 3,995 | 6,210 | 6,986 | 600 | 3,995 | 6,210 | 6,986
15,550 | 15,600 | 158 | 3,995 | 6,230 | 7,009 | 600 | 3,995 | 6,230 | 7,009
15,600 | 15,650 | 154 | 3,995 | 6,250 | 7,031 | 600 | 3,995 | 6,250 | 7,031
15,650 | 15,700 | 150 | 3,995 | 6,270 | 7,054 | 600 | 3,995 | 6,270 | 7,054
15,700 | 15,750 | 146 | 3,995 | 6,290 | 7,076 | 600 | 3,995 | 6,290 | 7,076
15,750 | 15,800 | 143 | 3,995 | 6,310 | 7,099 | 600 | 3,995 | 6,310 | 7,099
15,800 | 15,850 | 139 | 3,995 | 6,330 | 7,121 | 600 | 3,995 | 6,330 | 7,121
15,850 | 15,900 | 135 | 3,995 | 6,350 | 7,144 | 600 | 3,995 | 6,350 | 7,144
15,900 | 15,950 | 131 | 3,995 | 6,370 | 7,166 | 600 | 3,995 | 6,370 | 7,166
15,950 | 16,000 | 127 | 3,995 | 6,390 | 7,189 | 600 | 3,995 | 6,390 | 7,189
16,000 | 16,050 | 124 | 3,995 | 6,410 | 7,211 | 600 | 3,995 | 6,410 | 7,211
16,050 | 16,100 | 120 | 3,995 | 6,430 | 7,234 | 600 | 3,995 | 6,430 | 7,234
16,100 | 16,150 | 116 | 3,995 | 6,450 | 7,256 | 600 | 3,995 | 6,450 | 7,256
16,150 | 16,200 | 112 | 3,995 | 6,470 | 7,279 | 600 | 3,995 | 6,470 | 7,279
16,200 | 16,250 | 108 | 3,995 | 6,490 | 7,301 | 600 | 3,995 | 6,490 | 7,301
16,250 | 16,300 | 104 | 3,995 | 6,510 | 7,324 | 600 | 3,995 | 6,510 | 7,324
16,300 | 16,350 | 101 | 3,995 | 6,530 | 7,346 | 600 | 3,995 | 6,530 | 7,346
16,350 | 16,400 | 97 | 3,995 | 6,550 | 7,369 | 600 | 3,995 | 6,550 | 7,369
16,400 | 16,450 | 93 | 3,995 | 6,570 | 7,391 | 596 | 3,995 | 6,570 | 7,391
16,450 | 16,500 | 89 | 3,995 | 6,590 | 7,414 | 592 | 3,995 | 6,590 | 7,414
16,500 | 16,550 | 85 | 3,995 | 6,604 | 7,430 | 588 | 3,995 | 6,604 | 7,430
16,550 | 16,600 | 81 | 3,995 | 6,604 | 7,430 | 584 | 3,995 | 6,604 | 7,430
16,600 | 16,650 | 78 | 3,995 | 6,604 | 7,430 | 580 | 3,995 | 6,604 | 7,430
16,650 | 16,700 | 74 | 3,995 | 6,604 | 7,430 | 576 | 3,995 | 6,604 | 7,430
16,700 | 16,750 | 70 | 3,995 | 6,604 | 7,430 | 573 | 3,995 | 6,604 | 7,430
16,750 | 16,800 | 66 | 3,995 | 6,604 | 7,430 | 569 | 3,995 | 6,604 | 7,430
16,800 | 16,850 | 62 | 3,995 | 6,604 | 7,430 | 565 | 3,995 | 6,604 | 7,430
16,850 | 16,900 | 59 | 3,995 | 6,604 | 7,430 | 561 | 3,995 | 6,604 | 7,430
16,900 | 16,950 | 55 | 3,995 | 6,604 | 7,430 | 557 | 3,995 | 6,604 | 7,430
16,950 | 17,000 | 51 | 3,995 | 6,604 | 7,430 | 553 | 3,995 | 6,604 | 7,430
17,000 | 17,050 | 47 | 3,995 | 6,604 | 7,430 | 550 | 3,995 | 6,604 | 7,430
17,050 | 17,100 | 43 | 3,995 | 6,604 | 7,430 | 546 | 3,995 | 6,604 | 7,430
17,100 | 17,150 | 39 | 3,995 | 6,604 | 7,430 | 542 | 3,995 | 6,604 | 7,430
17,150 | 17,200 | 36 | 3,995 | 6,604 | 7,430 | 538 | 3,995 | 6,604 | 7,430
17,200 | 17,250 | 32 | 3,995 | 6,604 | 7,430 | 534 | 3,995 | 6,604 | 7,430
17,250 | 17,300 | 28 | 3,995 | 6,604 | 7,430 | 531 | 3,995 | 6,604 | 7,430
17,300 | 17,350 | 24 | 3,995 | 6,604 | 7,430 | 527 | 3,995 | 6,604 | 7,430
17,350 | 17,400 | 20 | 3,995 | 6,604 | 7,430 | 523 | 3,995 | 6,604 | 7,430
17,400 | 17,450 | 16 | 3,995 | 6,604 | 7,430 | 519 | 3,995 | 6,604 | 7,430
17,450 | 17,500 | 13 | 3,995 | 6,604 | 7,430 | 515 | 3,995 | 6,604 | 7,430
17,500 | 17,550 | 9 | 3,995 | 6,604 | 7,430 | 511 | 3,995 | 6,604 | 7,430
17,550 | 17,600 | 5 | 3,995 | 6,604 | 7,430 | 508 | 3,995 | 6,604 | 7,430
17,600 | 17,650 | * | 3,995 | 6,604 | 7,430 | 504 | 3,995 | 6,604 | 7,430
17,650 | 17,700 | 0 | 3,995 | 6,604 | 7,430 | 500 | 3,995 | 6,604 | 7,430
17,700 | 17,750 | 0 | 3,995 | 6,604 | 7,430 | 496 | 3,995 | 6,604 | 7,430
17,750 | 17,800 | 0 | 3,995 | 6,604 | 7,430 | 492 | 3,995 | 6,604 | 7,430
17,800 | 17,850 | 0 | 3,995 | 6,604 | 7,430 | 488 | 3,995 | 6,604 | 7,430
17,850 | 17,900 | 0 | 3,995 | 6,604 | 7,430 | 485 | 3,995 | 6,604 | 7,430
17,900 | 17,950 | 0 | 3,995 | 6,604 | 7,430 | 481 | 3,995 | 6,604 | 7,430
17,950 | 18,000 | 0 | 3,995 | 6,604 | 7,430 | 477 | 3,995 | 6,604 | 7,430
18,000 | 18,050 | 0 | 3,995 | 6,604 | 7,430 | 473 | 3,995 | 6,604 | 7,430
18,050 | 18,100 | 0 | 3,995 | 6,604 | 7,430 | 469 | 3,995 | 6,604 | 7,430
18,100 | 18,150 | 0 | 3,995 | 6,604 | 7,430 | 466 | 3,995 | 6,604 | 7,430
18,150 | 18,200 | 0 | 3,995 | 6,604 | 7,430 | 462 | 3,995 | 6,604 | 7,430
18,200 | 18,250 | 0 | 3,995 | 6,604 | 7,430 | 458 | 3,995 | 6,604 | 7,430
18,250 | 18,300 | 0 | 3,995 | 6,604 | 7,430 | 454 | 3,995 | 6,604 | 7,430
18,300 | 18,350 | 0 | 3,995 | 6,604 | 7,430 | 450 | 3,995 | 6,604 | 7,430
18,350 | 18,400 | 0 | 3,995 | 6,604 | 7,430 | 446 | 3,995 | 6,604 | 7,430
18,400 | 18,450 | 0 | 3,995 | 6,604 | 7,430 | 443 | 3,995 | 6,604 | 7,430
18,450 | 18,500 | 0 | 3,995 | 6,604 | 7,430 | 439 | 3,995 | 6,604 | 7,430
18,500 | 18,550 | 0 | 3,995 | 6,604 | 7,430 | 435 | 3,995 | 6,604 | 7,430
18,550 | 18,600 | 0 | 3,995 | 6,604 | 7,430 | 431 | 3,995 | 6,604 | 7,430
18,600 | 18,650 | 0 | 3,995 | 6,604 | 7,430 | 427 | 3,995 | 6,604 | 7,430
18,650 | 18,700 | 0 | 3,995 | 6,604 | 7,430 | 423 | 3,995 | 6,604 | 7,430
18,700 | 18,750 | 0 | 3,995 | 6,604 | 7,430 | 420 | 3,995 | 6,604 | 7,430
18,750 | 18,800 | 0 | 3,995 | 6,604 | 7,430 | 416 | 3,995 | 6,604 | 7,430
18,800 | 18,850 | 0 | 3,995 | 6,604 | 7,430 | 412 | 3,995 | 6,604 | 7,430
18,850 | 18,900 | 0 | 3,995 | 6,604 | 7,430 | 408 | 3,995 | 6,604 | 7,430
18,900 | 18,950 | 0 | 3,995 | 6,604 | 7,430 | 404 | 3,995 | 6,604 | 7,430
18,950 | 19,000 | 0 | 3,995 | 6,604 | 7,430 | 400 | 3,995 | 6,604 | 7,430
19,000 | 19,050 | 0 | 3,995 | 6,604 | 7,430 | 397 | 3,995 | 6,604 | 7,430
19,050 | 19,100 | 0 | 3,995 | 6,604 | 7,430 | 393 | 3,995 | 6,604 | 7,430
19,100 | 19,150 | 0 | 3,995 | 6,604 | 7,430 | 389 | 3,995 | 6,604 | 7,430
19,150 | 19,200 | 0 | 3,995 | 6,604 | 7,430 | 385 | 3,995 | 6,604 | 7,430
19,200 | 19,250 | 0 | 3,995 | 6,604 | 7,430 | 381 | 3,995 | 6,604 | 7,430
19,250 | 19,300 | 0 | 3,995 | 6,604 | 7,430 | 378 | 3,995 | 6,604 | 7,430
19,300 | 19,350 | 0 | 3,995 | 6,604 | 7,430 | 374 | 3,995 | 6,604 | 7,430
19,350 | 19,400 | 0 | 3,995 | 6,604 | 7,430 | 370 | 3,995 | 6,604 | 7,430
19,400 | 19,450 | 0 | 3,995 | 6,604 | 7,430 | 366 | 3,995 | 6,604 | 7,430
19,450 | 19,500 | 0 | 3,995 | 6,604 | 7,430 | 362 | 3,995 | 6,604 | 7,430
19,500 | 19,550 | 0 | 3,995 | 6,604 | 7,430 | 358 | 3,995 | 6,604 | 7,430
19,550 | 19,600 | 0 | 3,995 | 6,604 | 7,430 | 355 | 3,995 | 6,604 | 7,430
19,600 | 19,650 | 0 | 3,995 | 6,604 | 7,430 | 351 | 3,995 | 6,604 | 7,430
19,650 | 19,700 | 0 | 3,995 | 6,604 | 7,430 | 347 | 3,995 | 6,604 | 7,430
19,700 | 19,750 | 0 | 3,995 | 6,604 | 7,430 | 343 | 3,995 | 6,604 | 7,430
19,750 | 19,800 | 0 | 3,995 | 6,604 | 7,430 | 339 | 3,995 | 6,604 | 7,430
19,800 | 19,850 | 0 | 3,995 | 6,604 | 7,430 | 335 | 3,995 | 6,604 | 7,430
19,850 | 19,900 | 0 | 3,995 | 6,604 | 7,430 | 332 | 3,995 | 6,604 | 7,430
19,900 | 19,950 | 0 | 3,995 | 6,604 | 7,430 | 328 | 3,995 | 6,604 | 7,430
19,950 | 20,000 | 0 | 3,995 | 6,604 | 7,430 | 324 | 3,995 | 6,604 | 7,430

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

* If the amount you are looking up from the worksheet is at least $17,600 but less than $17,640, and you have no qualifying children who have valid SSNs, your credit is $2.If the amount you are looking up from the worksheet is $17,640 or more, and you have no qualifying children who have valid SSNs, you can't take the credit.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

20,000 — 25,000 (Scroll to find your credit.)

20,000 | 20,050 | 0 | 3,995 | 6,604 | 7,430 | 320 | 3,995 | 6,604 | 7,430
20,050 | 20,100 | 0 | 3,995 | 6,604 | 7,430 | 316 | 3,995 | 6,604 | 7,430
20,100 | 20,150 | 0 | 3,995 | 6,604 | 7,430 | 313 | 3,995 | 6,604 | 7,430
20,150 | 20,200 | 0 | 3,995 | 6,604 | 7,430 | 309 | 3,995 | 6,604 | 7,430
20,200 | 20,250 | 0 | 3,995 | 6,604 | 7,430 | 305 | 3,995 | 6,604 | 7,430
20,250 | 20,300 | 0 | 3,995 | 6,604 | 7,430 | 301 | 3,995 | 6,604 | 7,430
20,300 | 20,350 | 0 | 3,995 | 6,604 | 7,430 | 297 | 3,995 | 6,604 | 7,430
20,350 | 20,400 | 0 | 3,995 | 6,604 | 7,430 | 293 | 3,995 | 6,604 | 7,430
20,400 | 20,450 | 0 | 3,995 | 6,604 | 7,430 | 290 | 3,995 | 6,604 | 7,430
20,450 | 20,500 | 0 | 3,995 | 6,604 | 7,430 | 286 | 3,995 | 6,604 | 7,430
20,500 | 20,550 | 0 | 3,995 | 6,604 | 7,430 | 282 | 3,995 | 6,604 | 7,430
20,550 | 20,600 | 0 | 3,995 | 6,604 | 7,430 | 278 | 3,995 | 6,604 | 7,430
20,600 | 20,650 | 0 | 3,995 | 6,604 | 7,430 | 274 | 3,995 | 6,604 | 7,430
20,650 | 20,700 | 0 | 3,995 | 6,604 | 7,430 | 270 | 3,995 | 6,604 | 7,430
20,700 | 20,750 | 0 | 3,995 | 6,604 | 7,430 | 267 | 3,995 | 6,604 | 7,430
20,750 | 20,800 | 0 | 3,995 | 6,604 | 7,430 | 263 | 3,995 | 6,604 | 7,430
20,800 | 20,850 | 0 | 3,995 | 6,604 | 7,430 | 259 | 3,995 | 6,604 | 7,430
20,850 | 20,900 | 0 | 3,995 | 6,604 | 7,430 | 255 | 3,995 | 6,604 | 7,430
20,900 | 20,950 | 0 | 3,995 | 6,604 | 7,430 | 251 | 3,995 | 6,604 | 7,430
20,950 | 21,000 | 0 | 3,995 | 6,604 | 7,430 | 247 | 3,995 | 6,604 | 7,430
21,000 | 21,050 | 0 | 3,995 | 6,604 | 7,430 | 244 | 3,995 | 6,604 | 7,430
21,050 | 21,100 | 0 | 3,995 | 6,604 | 7,430 | 240 | 3,995 | 6,604 | 7,430
21,100 | 21,150 | 0 | 3,995 | 6,604 | 7,430 | 236 | 3,995 | 6,604 | 7,430
21,150 | 21,200 | 0 | 3,995 | 6,604 | 7,430 | 232 | 3,995 | 6,604 | 7,430
21,200 | 21,250 | 0 | 3,995 | 6,604 | 7,430 | 228 | 3,995 | 6,604 | 7,430
21,250 | 21,300 | 0 | 3,995 | 6,604 | 7,430 | 225 | 3,995 | 6,604 | 7,430
21,300 | 21,350 | 0 | 3,995 | 6,604 | 7,430 | 221 | 3,995 | 6,604 | 7,430
21,350 | 21,400 | 0 | 3,995 | 6,604 | 7,430 | 217 | 3,995 | 6,604 | 7,430
21,400 | 21,450 | 0 | 3,995 | 6,604 | 7,430 | 213 | 3,995 | 6,604 | 7,430
21,450 | 21,500 | 0 | 3,995 | 6,604 | 7,430 | 209 | 3,995 | 6,604 | 7,430
21,500 | 21,550 | 0 | 3,995 | 6,604 | 7,430 | 205 | 3,995 | 6,604 | 7,430
21,550 | 21,600 | 0 | 3,995 | 6,604 | 7,430 | 202 | 3,995 | 6,604 | 7,430
21,600 | 21,650 | 0 | 3,985 | 6,590 | 7,416 | 198 | 3,995 | 6,604 | 7,430
21,650 | 21,700 | 0 | 3,977 | 6,580 | 7,405 | 194 | 3,995 | 6,604 | 7,430
21,700 | 21,750 | 0 | 3,969 | 6,569 | 7,395 | 190 | 3,995 | 6,604 | 7,430
21,750 | 21,800 | 0 | 3,961 | 6,559 | 7,384 | 186 | 3,995 | 6,604 | 7,430
21,800 | 21,850 | 0 | 3,953 | 6,548 | 7,374 | 182 | 3,995 | 6,604 | 7,430
21,850 | 21,900 | 0 | 3,945 | 6,538 | 7,363 | 179 | 3,995 | 6,604 | 7,430
21,900 | 21,950 | 0 | 3,937 | 6,527 | 7,353 | 175 | 3,995 | 6,604 | 7,430
21,950 | 22,000 | 0 | 3,929 | 6,517 | 7,342 | 171 | 3,995 | 6,604 | 7,430
22,000 | 22,050 | 0 | 3,921 | 6,506 | 7,332 | 167 | 3,995 | 6,604 | 7,430
22,050 | 22,100 | 0 | 3,913 | 6,496 | 7,321 | 163 | 3,995 | 6,604 | 7,430
22,100 | 22,150 | 0 | 3,905 | 6,485 | 7,311 | 160 | 3,995 | 6,604 | 7,430
22,150 | 22,200 | 0 | 3,897 | 6,474 | 7,300 | 156 | 3,995 | 6,604 | 7,430
22,200 | 22,250 | 0 | 3,889 | 6,464 | 7,289 | 152 | 3,995 | 6,604 | 7,430
22,250 | 22,300 | 0 | 3,881 | 6,453 | 7,279 | 148 | 3,995 | 6,604 | 7,430
22,300 | 22,350 | 0 | 3,873 | 6,443 | 7,268 | 144 | 3,995 | 6,604 | 7,430
22,350 | 22,400 | 0 | 3,865 | 6,432 | 7,258 | 140 | 3,995 | 6,604 | 7,430
22,400 | 22,450 | 0 | 3,857 | 6,422 | 7,247 | 137 | 3,995 | 6,604 | 7,430
22,450 | 22,500 | 0 | 3,849 | 6,411 | 7,237 | 133 | 3,995 | 6,604 | 7,430
22,500 | 22,550 | 0 | 3,841 | 6,401 | 7,226 | 129 | 3,995 | 6,604 | 7,430
22,550 | 22,600 | 0 | 3,833 | 6,390 | 7,216 | 125 | 3,995 | 6,604 | 7,430
22,600 | 22,650 | 0 | 3,825 | 6,380 | 7,205 | 121 | 3,995 | 6,604 | 7,430
22,650 | 22,700 | 0 | 3,817 | 6,369 | 7,195 | 117 | 3,995 | 6,604 | 7,430
22,700 | 22,750 | 0 | 3,809 | 6,359 | 7,184 | 114 | 3,995 | 6,604 | 7,430
22,750 | 22,800 | 0 | 3,801 | 6,348 | 7,174 | 110 | 3,995 | 6,604 | 7,430
22,800 | 22,850 | 0 | 3,793 | 6,338 | 7,163 | 106 | 3,995 | 6,604 | 7,430
22,850 | 22,900 | 0 | 3,785 | 6,327 | 7,153 | 102 | 3,995 | 6,604 | 7,430
22,900 | 22,950 | 0 | 3,777 | 6,317 | 7,142 | 98 | 3,995 | 6,604 | 7,430
22,950 | 23,000 | 0 | 3,769 | 6,306 | 7,132 | 94 | 3,995 | 6,604 | 7,430
23,000 | 23,050 | 0 | 3,761 | 6,295 | 7,121 | 91 | 3,995 | 6,604 | 7,430
23,050 | 23,100 | 0 | 3,753 | 6,285 | 7,110 | 87 | 3,995 | 6,604 | 7,430
23,100 | 23,150 | 0 | 3,745 | 6,274 | 7,100 | 83 | 3,995 | 6,604 | 7,430
23,150 | 23,200 | 0 | 3,737 | 6,264 | 7,089 | 79 | 3,995 | 6,604 | 7,430
23,200 | 23,250 | 0 | 3,729 | 6,253 | 7,079 | 75 | 3,995 | 6,604 | 7,430
23,250 | 23,300 | 0 | 3,721 | 6,243 | 7,068 | 72 | 3,995 | 6,604 | 7,430
23,300 | 23,350 | 0 | 3,713 | 6,232 | 7,058 | 68 | 3,995 | 6,604 | 7,430
23,350 | 23,400 | 0 | 3,705 | 6,222 | 7,047 | 64 | 3,995 | 6,604 | 7,430
23,400 | 23,450 | 0 | 3,697 | 6,211 | 7,037 | 60 | 3,995 | 6,604 | 7,430
23,450 | 23,500 | 0 | 3,689 | 6,201 | 7,026 | 56 | 3,995 | 6,604 | 7,430
23,500 | 23,550 | 0 | 3,681 | 6,190 | 7,016 | 52 | 3,995 | 6,604 | 7,430
23,550 | 23,600 | 0 | 3,673 | 6,180 | 7,005 | 49 | 3,995 | 6,604 | 7,430
23,600 | 23,650 | 0 | 3,665 | 6,169 | 6,995 | 45 | 3,995 | 6,604 | 7,430
23,650 | 23,700 | 0 | 3,657 | 6,159 | 6,984 | 41 | 3,995 | 6,604 | 7,430
23,700 | 23,750 | 0 | 3,649 | 6,148 | 6,974 | 37 | 3,995 | 6,604 | 7,430
23,750 | 23,800 | 0 | 3,641 | 6,138 | 6,963 | 33 | 3,995 | 6,604 | 7,430
23,800 | 23,850 | 0 | 3,633 | 6,127 | 6,952 | 29 | 3,995 | 6,604 | 7,430
23,850 | 23,900 | 0 | 3,625 | 6,116 | 6,942 | 26 | 3,995 | 6,604 | 7,430
23,900 | 23,950 | 0 | 3,617 | 6,106 | 6,931 | 22 | 3,995 | 6,604 | 7,430
23,950 | 24,000 | 0 | 3,609 | 6,095 | 6,921 | 18 | 3,995 | 6,604 | 7,430
24,000 | 24,050 | 0 | 3,601 | 6,085 | 6,910 | 14 | 3,995 | 6,604 | 7,430
24,050 | 24,100 | 0 | 3,593 | 6,074 | 6,900 | 10 | 3,995 | 6,604 | 7,430
24,100 | 24,150 | 0 | 3,585 | 6,064 | 6,889 | 7 | 3,995 | 6,604 | 7,430
24,150 | 24,200 | 0 | 3,577 | 6,053 | 6,879 | 3 | 3,995 | 6,604 | 7,430
24,200 | 24,250 | 0 | 3,569 | 6,043 | 6,868 | * | 3,995 | 6,604 | 7,430
24,250 | 24,300 | 0 | 3,561 | 6,032 | 6,858 | 0 | 3,995 | 6,604 | 7,430
24,300 | 24,350 | 0 | 3,553 | 6,022 | 6,847 | 0 | 3,995 | 6,604 | 7,430
24,350 | 24,400 | 0 | 3,545 | 6,011 | 6,837 | 0 | 3,995 | 6,604 | 7,430
24,400 | 24,450 | 0 | 3,537 | 6,001 | 6,826 | 0 | 3,995 | 6,604 | 7,430
24,450 | 24,500 | 0 | 3,529 | 5,990 | 6,816 | 0 | 3,995 | 6,604 | 7,430
24,500 | 24,550 | 0 | 3,521 | 5,980 | 6,805 | 0 | 3,995 | 6,604 | 7,430
24,550 | 24,600 | 0 | 3,513 | 5,969 | 6,795 | 0 | 3,995 | 6,604 | 7,430
24,600 | 24,650 | 0 | 3,505 | 5,959 | 6,784 | 0 | 3,995 | 6,604 | 7,430
24,650 | 24,700 | 0 | 3,497 | 5,948 | 6,773 | 0 | 3,995 | 6,604 | 7,430
24,700 | 24,750 | 0 | 3,489 | 5,937 | 6,763 | 0 | 3,995 | 6,604 | 7,430
24,750 | 24,800 | 0 | 3,481 | 5,927 | 6,752 | 0 | 3,995 | 6,604 | 7,430
24,800 | 24,850 | 0 | 3,473 | 5,916 | 6,742 | 0 | 3,995 | 6,604 | 7,430
24,850 | 24,900 | 0 | 3,465 | 5,906 | 6,731 | 0 | 3,995 | 6,604 | 7,430
24,900 | 24,950 | 0 | 3,457 | 5,895 | 6,721 | 0 | 3,995 | 6,604 | 7,430
24,950 | 25,000 | 0 | 3,449 | 5,885 | 6,710 | 0 | 3,995 | 6,604 | 7,430

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

*If the amount you are looking up from the worksheet is at least $24,200 but less than $24,210, and you have no qualifying children who have valid SSNs, your credit is $0.If the amount you are looking up from the worksheet is $24,210 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

25,000 — 30,000 (Scroll to find your credit.)

25,000 | 25,050 | 0 | 3,441 | 5,874 | 6,700 | 0 | 3,995 | 6,604 | 7,430
25,050 | 25,100 | 0 | 3,433 | 5,864 | 6,689 | 0 | 3,995 | 6,604 | 7,430
25,100 | 25,150 | 0 | 3,425 | 5,853 | 6,679 | 0 | 3,995 | 6,604 | 7,430
25,150 | 25,200 | 0 | 3,417 | 5,843 | 6,668 | 0 | 3,995 | 6,604 | 7,430
25,200 | 25,250 | 0 | 3,409 | 5,832 | 6,658 | 0 | 3,995 | 6,604 | 7,430
25,250 | 25,300 | 0 | 3,401 | 5,822 | 6,647 | 0 | 3,995 | 6,604 | 7,430
25,300 | 25,350 | 0 | 3,393 | 5,811 | 6,637 | 0 | 3,995 | 6,604 | 7,430
25,350 | 25,400 | 0 | 3,385 | 5,801 | 6,626 | 0 | 3,995 | 6,604 | 7,430
25,400 | 25,450 | 0 | 3,377 | 5,790 | 6,616 | 0 | 3,995 | 6,604 | 7,430
25,450 | 25,500 | 0 | 3,369 | 5,780 | 6,605 | 0 | 3,995 | 6,604 | 7,430
25,500 | 25,550 | 0 | 3,361 | 5,769 | 6,594 | 0 | 3,995 | 6,604 | 7,430
25,550 | 25,600 | 0 | 3,353 | 5,758 | 6,584 | 0 | 3,995 | 6,604 | 7,430
25,600 | 25,650 | 0 | 3,345 | 5,748 | 6,573 | 0 | 3,995 | 6,604 | 7,430
25,650 | 25,700 | 0 | 3,337 | 5,737 | 6,563 | 0 | 3,995 | 6,604 | 7,430
25,700 | 25,750 | 0 | 3,329 | 5,727 | 6,552 | 0 | 3,995 | 6,604 | 7,430
25,750 | 25,800 | 0 | 3,321 | 5,716 | 6,542 | 0 | 3,995 | 6,604 | 7,430
25,800 | 25,850 | 0 | 3,313 | 5,706 | 6,531 | 0 | 3,995 | 6,604 | 7,430
25,850 | 25,900 | 0 | 3,305 | 5,695 | 6,521 | 0 | 3,995 | 6,604 | 7,430
25,900 | 25,950 | 0 | 3,297 | 5,685 | 6,510 | 0 | 3,995 | 6,604 | 7,430
25,950 | 26,000 | 0 | 3,289 | 5,674 | 6,500 | 0 | 3,995 | 6,604 | 7,430
26,000 | 26,050 | 0 | 3,281 | 5,664 | 6,489 | 0 | 3,995 | 6,604 | 7,430
26,050 | 26,100 | 0 | 3,274 | 5,653 | 6,479 | 0 | 3,995 | 6,604 | 7,430
26,100 | 26,150 | 0 | 3,266 | 5,643 | 6,468 | 0 | 3,995 | 6,604 | 7,430
26,150 | 26,200 | 0 | 3,258 | 5,632 | 6,458 | 0 | 3,995 | 6,604 | 7,430
26,200 | 26,250 | 0 | 3,250 | 5,622 | 6,447 | 0 | 3,995 | 6,604 | 7,430
26,250 | 26,300 | 0 | 3,242 | 5,611 | 6,437 | 0 | 3,995 | 6,604 | 7,430
26,300 | 26,350 | 0 | 3,234 | 5,600 | 6,426 | 0 | 3,995 | 6,604 | 7,430
26,350 | 26,400 | 0 | 3,226 | 5,590 | 6,415 | 0 | 3,995 | 6,604 | 7,430
26,400 | 26,450 | 0 | 3,218 | 5,579 | 6,405 | 0 | 3,995 | 6,604 | 7,430
26,450 | 26,500 | 0 | 3,210 | 5,569 | 6,394 | 0 | 3,995 | 6,604 | 7,430
26,500 | 26,550 | 0 | 3,202 | 5,558 | 6,384 | 0 | 3,995 | 6,604 | 7,430
26,550 | 26,600 | 0 | 3,194 | 5,548 | 6,373 | 0 | 3,995 | 6,604 | 7,430
26,600 | 26,650 | 0 | 3,186 | 5,537 | 6,363 | 0 | 3,995 | 6,604 | 7,430
26,650 | 26,700 | 0 | 3,178 | 5,527 | 6,352 | 0 | 3,995 | 6,604 | 7,430
26,700 | 26,750 | 0 | 3,170 | 5,516 | 6,342 | 0 | 3,995 | 6,604 | 7,430
26,750 | 26,800 | 0 | 3,162 | 5,506 | 6,331 | 0 | 3,995 | 6,604 | 7,430
26,800 | 26,850 | 0 | 3,154 | 5,495 | 6,321 | 0 | 3,995 | 6,604 | 7,430
26,850 | 26,900 | 0 | 3,146 | 5,485 | 6,310 | 0 | 3,995 | 6,604 | 7,430
26,900 | 26,950 | 0 | 3,138 | 5,474 | 6,300 | 0 | 3,995 | 6,604 | 7,430
26,950 | 27,000 | 0 | 3,130 | 5,464 | 6,289 | 0 | 3,995 | 6,604 | 7,430
27,000 | 27,050 | 0 | 3,122 | 5,453 | 6,279 | 0 | 3,995 | 6,604 | 7,430
27,050 | 27,100 | 0 | 3,114 | 5,443 | 6,268 | 0 | 3,995 | 6,604 | 7,430
27,100 | 27,150 | 0 | 3,106 | 5,432 | 6,258 | 0 | 3,995 | 6,604 | 7,430
27,150 | 27,200 | 0 | 3,098 | 5,421 | 6,247 | 0 | 3,995 | 6,604 | 7,430
27,200 | 27,250 | 0 | 3,090 | 5,411 | 6,236 | 0 | 3,995 | 6,604 | 7,430
27,250 | 27,300 | 0 | 3,082 | 5,400 | 6,226 | 0 | 3,995 | 6,604 | 7,430
27,300 | 27,350 | 0 | 3,074 | 5,390 | 6,215 | 0 | 3,995 | 6,604 | 7,430
27,350 | 27,400 | 0 | 3,066 | 5,379 | 6,205 | 0 | 3,995 | 6,604 | 7,430
27,400 | 27,450 | 0 | 3,058 | 5,369 | 6,194 | 0 | 3,995 | 6,604 | 7,430
27,450 | 27,500 | 0 | 3,050 | 5,358 | 6,184 | 0 | 3,995 | 6,604 | 7,430
27,500 | 27,550 | 0 | 3,042 | 5,348 | 6,173 | 0 | 3,995 | 6,604 | 7,430
27,550 | 27,600 | 0 | 3,034 | 5,337 | 6,163 | 0 | 3,995 | 6,604 | 7,430
27,600 | 27,650 | 0 | 3,026 | 5,327 | 6,152 | 0 | 3,995 | 6,604 | 7,430
27,650 | 27,700 | 0 | 3,018 | 5,316 | 6,142 | 0 | 3,995 | 6,604 | 7,430
27,700 | 27,750 | 0 | 3,010 | 5,306 | 6,131 | 0 | 3,995 | 6,604 | 7,430
27,750 | 27,800 | 0 | 3,002 | 5,295 | 6,121 | 0 | 3,995 | 6,604 | 7,430
27,800 | 27,850 | 0 | 2,994 | 5,285 | 6,110 | 0 | 3,995 | 6,604 | 7,430
27,850 | 27,900 | 0 | 2,986 | 5,274 | 6,100 | 0 | 3,995 | 6,604 | 7,430
27,900 | 27,950 | 0 | 2,978 | 5,264 | 6,089 | 0 | 3,995 | 6,604 | 7,430
27,950 | 28,000 | 0 | 2,970 | 5,253 | 6,079 | 0 | 3,995 | 6,604 | 7,430
28,000 | 28,050 | 0 | 2,962 | 5,242 | 6,068 | 0 | 3,995 | 6,604 | 7,430
28,050 | 28,100 | 0 | 2,954 | 5,232 | 6,057 | 0 | 3,995 | 6,604 | 7,430
28,100 | 28,150 | 0 | 2,946 | 5,221 | 6,047 | 0 | 3,995 | 6,604 | 7,430
28,150 | 28,200 | 0 | 2,938 | 5,211 | 6,036 | 0 | 3,986 | 6,592 | 7,418
28,200 | 28,250 | 0 | 2,930 | 5,200 | 6,026 | 0 | 3,978 | 6,582 | 7,407
28,250 | 28,300 | 0 | 2,922 | 5,190 | 6,015 | 0 | 3,970 | 6,571 | 7,397
28,300 | 28,350 | 0 | 2,914 | 5,179 | 6,005 | 0 | 3,962 | 6,561 | 7,386
28,350 | 28,400 | 0 | 2,906 | 5,169 | 5,994 | 0 | 3,954 | 6,550 | 7,376
28,400 | 28,450 | 0 | 2,898 | 5,158 | 5,984 | 0 | 3,946 | 6,540 | 7,365
28,450 | 28,500 | 0 | 2,890 | 5,148 | 5,973 | 0 | 3,938 | 6,529 | 7,355
28,500 | 28,550 | 0 | 2,882 | 5,137 | 5,963 | 0 | 3,930 | 6,519 | 7,344
28,550 | 28,600 | 0 | 2,874 | 5,127 | 5,952 | 0 | 3,922 | 6,508 | 7,334
28,600 | 28,650 | 0 | 2,866 | 5,116 | 5,942 | 0 | 3,914 | 6,498 | 7,323
28,650 | 28,700 | 0 | 2,858 | 5,106 | 5,931 | 0 | 3,906 | 6,487 | 7,313
28,700 | 28,750 | 0 | 2,850 | 5,095 | 5,921 | 0 | 3,898 | 6,477 | 7,302
28,750 | 28,800 | 0 | 2,842 | 5,085 | 5,910 | 0 | 3,890 | 6,466 | 7,292
28,800 | 28,850 | 0 | 2,834 | 5,074 | 5,899 | 0 | 3,882 | 6,456 | 7,281
28,850 | 28,900 | 0 | 2,826 | 5,063 | 5,889 | 0 | 3,874 | 6,445 | 7,270
28,900 | 28,950 | 0 | 2,818 | 5,053 | 5,878 | 0 | 3,866 | 6,434 | 7,260
28,950 | 29,000 | 0 | 2,810 | 5,042 | 5,868 | 0 | 3,858 | 6,424 | 7,249
29,000 | 29,050 | 0 | 2,802 | 5,032 | 5,857 | 0 | 3,850 | 6,413 | 7,239
29,050 | 29,100 | 0 | 2,794 | 5,021 | 5,847 | 0 | 3,842 | 6,403 | 7,228
29,100 | 29,150 | 0 | 2,786 | 5,011 | 5,836 | 0 | 3,834 | 6,392 | 7,218
29,150 | 29,200 | 0 | 2,778 | 5,000 | 5,826 | 0 | 3,826 | 6,382 | 7,207
29,200 | 29,250 | 0 | 2,770 | 4,990 | 5,815 | 0 | 3,818 | 6,371 | 7,197
29,250 | 29,300 | 0 | 2,762 | 4,979 | 5,805 | 0 | 3,810 | 6,361 | 7,186
29,300 | 29,350 | 0 | 2,754 | 4,969 | 5,794 | 0 | 3,802 | 6,350 | 7,176
29,350 | 29,400 | 0 | 2,746 | 4,958 | 5,784 | 0 | 3,794 | 6,340 | 7,165
29,400 | 29,450 | 0 | 2,738 | 4,948 | 5,773 | 0 | 3,786 | 6,329 | 7,155
29,450 | 29,500 | 0 | 2,730 | 4,937 | 5,763 | 0 | 3,778 | 6,319 | 7,144
29,500 | 29,550 | 0 | 2,722 | 4,927 | 5,752 | 0 | 3,770 | 6,308 | 7,134
29,550 | 29,600 | 0 | 2,714 | 4,916 | 5,742 | 0 | 3,762 | 6,298 | 7,123
29,600 | 29,650 | 0 | 2,706 | 4,906 | 5,731 | 0 | 3,755 | 6,287 | 7,113
29,650 | 29,700 | 0 | 2,698 | 4,895 | 5,720 | 0 | 3,747 | 6,277 | 7,102
29,700 | 29,750 | 0 | 2,690 | 4,884 | 5,710 | 0 | 3,739 | 6,266 | 7,091
29,750 | 29,800 | 0 | 2,682 | 4,874 | 5,699 | 0 | 3,731 | 6,255 | 7,081
29,800 | 29,850 | 0 | 2,674 | 4,863 | 5,689 | 0 | 3,723 | 6,245 | 7,070
29,850 | 29,900 | 0 | 2,666 | 4,853 | 5,678 | 0 | 3,715 | 6,234 | 7,060
29,900 | 29,950 | 0 | 2,658 | 4,842 | 5,668 | 0 | 3,707 | 6,224 | 7,049
29,950 | 30,000 | 0 | 2,650 | 4,832 | 5,657 | 0 | 3,699 | 6,213 | 7,039

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

30,000 — 35,000 (Scroll to find your credit.)

30,000 | 30,050 | 0 | 2,642 | 4,821 | 5,647 | 0 | 3,691 | 6,203 | 7,028
30,050 | 30,100 | 0 | 2,634 | 4,811 | 5,636 | 0 | 3,683 | 6,192 | 7,018
30,100 | 30,150 | 0 | 2,626 | 4,800 | 5,626 | 0 | 3,675 | 6,182 | 7,007
30,150 | 30,200 | 0 | 2,618 | 4,790 | 5,615 | 0 | 3,667 | 6,171 | 6,997
30,200 | 30,250 | 0 | 2,610 | 4,779 | 5,605 | 0 | 3,659 | 6,161 | 6,986
30,250 | 30,300 | 0 | 2,602 | 4,769 | 5,594 | 0 | 3,651 | 6,150 | 6,976
30,300 | 30,350 | 0 | 2,594 | 4,758 | 5,584 | 0 | 3,643 | 6,140 | 6,965
30,350 | 30,400 | 0 | 2,586 | 4,748 | 5,573 | 0 | 3,635 | 6,129 | 6,955
30,400 | 30,450 | 0 | 2,578 | 4,737 | 5,563 | 0 | 3,627 | 6,119 | 6,944
30,450 | 30,500 | 0 | 2,570 | 4,727 | 5,552 | 0 | 3,619 | 6,108 | 6,934
30,500 | 30,550 | 0 | 2,562 | 4,716 | 5,541 | 0 | 3,611 | 6,098 | 6,923
30,550 | 30,600 | 0 | 2,554 | 4,705 | 5,531 | 0 | 3,603 | 6,087 | 6,912
30,600 | 30,650 | 0 | 2,546 | 4,695 | 5,520 | 0 | 3,595 | 6,076 | 6,902
30,650 | 30,700 | 0 | 2,538 | 4,684 | 5,510 | 0 | 3,587 | 6,066 | 6,891
30,700 | 30,750 | 0 | 2,530 | 4,674 | 5,499 | 0 | 3,579 | 6,055 | 6,881
30,750 | 30,800 | 0 | 2,522 | 4,663 | 5,489 | 0 | 3,571 | 6,045 | 6,870
30,800 | 30,850 | 0 | 2,514 | 4,653 | 5,478 | 0 | 3,563 | 6,034 | 6,860
30,850 | 30,900 | 0 | 2,506 | 4,642 | 5,468 | 0 | 3,555 | 6,024 | 6,849
30,900 | 30,950 | 0 | 2,498 | 4,632 | 5,457 | 0 | 3,547 | 6,013 | 6,839
30,950 | 31,000 | 0 | 2,490 | 4,621 | 5,447 | 0 | 3,539 | 6,003 | 6,828
31,000 | 31,050 | 0 | 2,482 | 4,611 | 5,436 | 0 | 3,531 | 5,992 | 6,818
31,050 | 31,100 | 0 | 2,475 | 4,600 | 5,426 | 0 | 3,523 | 5,982 | 6,807
31,100 | 31,150 | 0 | 2,467 | 4,590 | 5,415 | 0 | 3,515 | 5,971 | 6,797
31,150 | 31,200 | 0 | 2,459 | 4,579 | 5,405 | 0 | 3,507 | 5,961 | 6,786
31,200 | 31,250 | 0 | 2,451 | 4,569 | 5,394 | 0 | 3,499 | 5,950 | 6,776
31,250 | 31,300 | 0 | 2,443 | 4,558 | 5,384 | 0 | 3,491 | 5,940 | 6,765
31,300 | 31,350 | 0 | 2,435 | 4,547 | 5,373 | 0 | 3,483 | 5,929 | 6,755
31,350 | 31,400 | 0 | 2,427 | 4,537 | 5,362 | 0 | 3,475 | 5,918 | 6,744
31,400 | 31,450 | 0 | 2,419 | 4,526 | 5,352 | 0 | 3,467 | 5,908 | 6,733
31,450 | 31,500 | 0 | 2,411 | 4,516 | 5,341 | 0 | 3,459 | 5,897 | 6,723
31,500 | 31,550 | 0 | 2,403 | 4,505 | 5,331 | 0 | 3,451 | 5,887 | 6,712
31,550 | 31,600 | 0 | 2,395 | 4,495 | 5,320 | 0 | 3,443 | 5,876 | 6,702
31,600 | 31,650 | 0 | 2,387 | 4,484 | 5,310 | 0 | 3,435 | 5,866 | 6,691
31,650 | 31,700 | 0 | 2,379 | 4,474 | 5,299 | 0 | 3,427 | 5,855 | 6,681
31,700 | 31,750 | 0 | 2,371 | 4,463 | 5,289 | 0 | 3,419 | 5,845 | 6,670
31,750 | 31,800 | 0 | 2,363 | 4,453 | 5,278 | 0 | 3,411 | 5,834 | 6,660
31,800 | 31,850 | 0 | 2,355 | 4,442 | 5,268 | 0 | 3,403 | 5,824 | 6,649
31,850 | 31,900 | 0 | 2,347 | 4,432 | 5,257 | 0 | 3,395 | 5,813 | 6,639
31,900 | 31,950 | 0 | 2,339 | 4,421 | 5,247 | 0 | 3,387 | 5,803 | 6,628
31,950 | 32,000 | 0 | 2,331 | 4,411 | 5,236 | 0 | 3,379 | 5,792 | 6,618
32,000 | 32,050 | 0 | 2,323 | 4,400 | 5,226 | 0 | 3,371 | 5,782 | 6,607
32,050 | 32,100 | 0 | 2,315 | 4,390 | 5,215 | 0 | 3,363 | 5,771 | 6,597
32,100 | 32,150 | 0 | 2,307 | 4,379 | 5,205 | 0 | 3,355 | 5,761 | 6,586
32,150 | 32,200 | 0 | 2,299 | 4,368 | 5,194 | 0 | 3,347 | 5,750 | 6,576
32,200 | 32,250 | 0 | 2,291 | 4,358 | 5,183 | 0 | 3,339 | 5,739 | 6,565
32,250 | 32,300 | 0 | 2,283 | 4,347 | 5,173 | 0 | 3,331 | 5,729 | 6,554
32,300 | 32,350 | 0 | 2,275 | 4,337 | 5,162 | 0 | 3,323 | 5,718 | 6,544
32,350 | 32,400 | 0 | 2,267 | 4,326 | 5,152 | 0 | 3,315 | 5,708 | 6,533
32,400 | 32,450 | 0 | 2,259 | 4,316 | 5,141 | 0 | 3,307 | 5,697 | 6,523
32,450 | 32,500 | 0 | 2,251 | 4,305 | 5,131 | 0 | 3,299 | 5,687 | 6,512
32,500 | 32,550 | 0 | 2,243 | 4,295 | 5,120 | 0 | 3,291 | 5,676 | 6,502
32,550 | 32,600 | 0 | 2,235 | 4,284 | 5,110 | 0 | 3,283 | 5,666 | 6,491
32,600 | 32,650 | 0 | 2,227 | 4,274 | 5,099 | 0 | 3,275 | 5,655 | 6,481
32,650 | 32,700 | 0 | 2,219 | 4,263 | 5,089 | 0 | 3,267 | 5,645 | 6,470
32,700 | 32,750 | 0 | 2,211 | 4,253 | 5,078 | 0 | 3,259 | 5,634 | 6,460
32,750 | 32,800 | 0 | 2,203 | 4,242 | 5,068 | 0 | 3,251 | 5,624 | 6,449
32,800 | 32,850 | 0 | 2,195 | 4,232 | 5,057 | 0 | 3,243 | 5,613 | 6,439
32,850 | 32,900 | 0 | 2,187 | 4,221 | 5,047 | 0 | 3,235 | 5,603 | 6,428
32,900 | 32,950 | 0 | 2,179 | 4,211 | 5,036 | 0 | 3,227 | 5,592 | 6,418
32,950 | 33,000 | 0 | 2,171 | 4,200 | 5,026 | 0 | 3,219 | 5,582 | 6,407
33,000 | 33,050 | 0 | 2,163 | 4,189 | 5,015 | 0 | 3,211 | 5,571 | 6,397
33,050 | 33,100 | 0 | 2,155 | 4,179 | 5,004 | 0 | 3,203 | 5,560 | 6,386
33,100 | 33,150 | 0 | 2,147 | 4,168 | 4,994 | 0 | 3,195 | 5,550 | 6,375
33,150 | 33,200 | 0 | 2,139 | 4,158 | 4,983 | 0 | 3,187 | 5,539 | 6,365
33,200 | 33,250 | 0 | 2,131 | 4,147 | 4,973 | 0 | 3,179 | 5,529 | 6,354
33,250 | 33,300 | 0 | 2,123 | 4,137 | 4,962 | 0 | 3,171 | 5,518 | 6,344
33,300 | 33,350 | 0 | 2,115 | 4,126 | 4,952 | 0 | 3,163 | 5,508 | 6,333
33,350 | 33,400 | 0 | 2,107 | 4,116 | 4,941 | 0 | 3,155 | 5,497 | 6,323
33,400 | 33,450 | 0 | 2,099 | 4,105 | 4,931 | 0 | 3,147 | 5,487 | 6,312
33,450 | 33,500 | 0 | 2,091 | 4,095 | 4,920 | 0 | 3,139 | 5,476 | 6,302
33,500 | 33,550 | 0 | 2,083 | 4,084 | 4,910 | 0 | 3,131 | 5,466 | 6,291
33,550 | 33,600 | 0 | 2,075 | 4,074 | 4,899 | 0 | 3,123 | 5,455 | 6,281
33,600 | 33,650 | 0 | 2,067 | 4,063 | 4,889 | 0 | 3,115 | 5,445 | 6,270
33,650 | 33,700 | 0 | 2,059 | 4,053 | 4,878 | 0 | 3,107 | 5,434 | 6,260
33,700 | 33,750 | 0 | 2,051 | 4,042 | 4,868 | 0 | 3,099 | 5,424 | 6,249
33,750 | 33,800 | 0 | 2,043 | 4,032 | 4,857 | 0 | 3,091 | 5,413 | 6,239
33,800 | 33,850 | 0 | 2,035 | 4,021 | 4,846 | 0 | 3,083 | 5,403 | 6,228
33,850 | 33,900 | 0 | 2,027 | 4,010 | 4,836 | 0 | 3,075 | 5,392 | 6,217
33,900 | 33,950 | 0 | 2,019 | 4,000 | 4,825 | 0 | 3,067 | 5,381 | 6,207
33,950 | 34,000 | 0 | 2,011 | 3,989 | 4,815 | 0 | 3,059 | 5,371 | 6,196
34,000 | 34,050 | 0 | 2,003 | 3,979 | 4,804 | 0 | 3,051 | 5,360 | 6,186
34,050 | 34,100 | 0 | 1,995 | 3,968 | 4,794 | 0 | 3,043 | 5,350 | 6,175
34,100 | 34,150 | 0 | 1,987 | 3,958 | 4,783 | 0 | 3,035 | 5,339 | 6,165
34,150 | 34,200 | 0 | 1,979 | 3,947 | 4,773 | 0 | 3,027 | 5,329 | 6,154
34,200 | 34,250 | 0 | 1,971 | 3,937 | 4,762 | 0 | 3,019 | 5,318 | 6,144
34,250 | 34,300 | 0 | 1,963 | 3,926 | 4,752 | 0 | 3,011 | 5,308 | 6,133
34,300 | 34,350 | 0 | 1,955 | 3,916 | 4,741 | 0 | 3,003 | 5,297 | 6,123
34,350 | 34,400 | 0 | 1,947 | 3,905 | 4,731 | 0 | 2,995 | 5,287 | 6,112
34,400 | 34,450 | 0 | 1,939 | 3,895 | 4,720 | 0 | 2,987 | 5,276 | 6,102
34,450 | 34,500 | 0 | 1,931 | 3,884 | 4,710 | 0 | 2,979 | 5,266 | 6,091
34,500 | 34,550 | 0 | 1,923 | 3,874 | 4,699 | 0 | 2,971 | 5,255 | 6,081
34,550 | 34,600 | 0 | 1,915 | 3,863 | 4,689 | 0 | 2,963 | 5,245 | 6,070
34,600 | 34,650 | 0 | 1,907 | 3,853 | 4,678 | 0 | 2,956 | 5,234 | 6,060
34,650 | 34,700 | 0 | 1,899 | 3,842 | 4,667 | 0 | 2,948 | 5,224 | 6,049
34,700 | 34,750 | 0 | 1,891 | 3,831 | 4,657 | 0 | 2,940 | 5,213 | 6,038
34,750 | 34,800 | 0 | 1,883 | 3,821 | 4,646 | 0 | 2,932 | 5,202 | 6,028
34,800 | 34,850 | 0 | 1,875 | 3,810 | 4,636 | 0 | 2,924 | 5,192 | 6,017
34,850 | 34,900 | 0 | 1,867 | 3,800 | 4,625 | 0 | 2,916 | 5,181 | 6,007
34,900 | 34,950 | 0 | 1,859 | 3,789 | 4,615 | 0 | 2,908 | 5,171 | 5,996
34,950 | 35,000 | 0 | 1,851 | 3,779 | 4,604 | 0 | 2,900 | 5,160 | 5,986

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

35,000 — 40,000 (Scroll to find your credit.)

35,000 | 35,050 | 0 | 1,843 | 3,768 | 4,594 | 0 | 2,892 | 5,150 | 5,975
35,050 | 35,100 | 0 | 1,835 | 3,758 | 4,583 | 0 | 2,884 | 5,139 | 5,965
35,100 | 35,150 | 0 | 1,827 | 3,747 | 4,573 | 0 | 2,876 | 5,129 | 5,954
35,150 | 35,200 | 0 | 1,819 | 3,737 | 4,562 | 0 | 2,868 | 5,118 | 5,944
35,200 | 35,250 | 0 | 1,811 | 3,726 | 4,552 | 0 | 2,860 | 5,108 | 5,933
35,250 | 35,300 | 0 | 1,803 | 3,716 | 4,541 | 0 | 2,852 | 5,097 | 5,923
35,300 | 35,350 | 0 | 1,795 | 3,705 | 4,531 | 0 | 2,844 | 5,087 | 5,912
35,350 | 35,400 | 0 | 1,787 | 3,695 | 4,520 | 0 | 2,836 | 5,076 | 5,902
35,400 | 35,450 | 0 | 1,779 | 3,684 | 4,510 | 0 | 2,828 | 5,066 | 5,891
35,450 | 35,500 | 0 | 1,771 | 3,674 | 4,499 | 0 | 2,820 | 5,055 | 5,881
35,500 | 35,550 | 0 | 1,763 | 3,663 | 4,488 | 0 | 2,812 | 5,045 | 5,870
35,550 | 35,600 | 0 | 1,755 | 3,652 | 4,478 | 0 | 2,804 | 5,034 | 5,859
35,600 | 35,650 | 0 | 1,747 | 3,642 | 4,467 | 0 | 2,796 | 5,023 | 5,849
35,650 | 35,700 | 0 | 1,739 | 3,631 | 4,457 | 0 | 2,788 | 5,013 | 5,838
35,700 | 35,750 | 0 | 1,731 | 3,621 | 4,446 | 0 | 2,780 | 5,002 | 5,828
35,750 | 35,800 | 0 | 1,723 | 3,610 | 4,436 | 0 | 2,772 | 4,992 | 5,817
35,800 | 35,850 | 0 | 1,715 | 3,600 | 4,425 | 0 | 2,764 | 4,981 | 5,807
35,850 | 35,900 | 0 | 1,707 | 3,589 | 4,415 | 0 | 2,756 | 4,971 | 5,796
35,900 | 35,950 | 0 | 1,699 | 3,579 | 4,404 | 0 | 2,748 | 4,960 | 5,786
35,950 | 36,000 | 0 | 1,691 | 3,568 | 4,394 | 0 | 2,740 | 4,950 | 5,775
36,000 | 36,050 | 0 | 1,683 | 3,558 | 4,383 | 0 | 2,732 | 4,939 | 5,765
36,050 | 36,100 | 0 | 1,676 | 3,547 | 4,373 | 0 | 2,724 | 4,929 | 5,754
36,100 | 36,150 | 0 | 1,668 | 3,537 | 4,362 | 0 | 2,716 | 4,918 | 5,744
36,150 | 36,200 | 0 | 1,660 | 3,526 | 4,352 | 0 | 2,708 | 4,908 | 5,733
36,200 | 36,250 | 0 | 1,652 | 3,516 | 4,341 | 0 | 2,700 | 4,897 | 5,723
36,250 | 36,300 | 0 | 1,644 | 3,505 | 4,331 | 0 | 2,692 | 4,887 | 5,712
36,300 | 36,350 | 0 | 1,636 | 3,494 | 4,320 | 0 | 2,684 | 4,876 | 5,702
36,350 | 36,400 | 0 | 1,628 | 3,484 | 4,309 | 0 | 2,676 | 4,865 | 5,691
36,400 | 36,450 | 0 | 1,620 | 3,473 | 4,299 | 0 | 2,668 | 4,855 | 5,680
36,450 | 36,500 | 0 | 1,612 | 3,463 | 4,288 | 0 | 2,660 | 4,844 | 5,670
36,500 | 36,550 | 0 | 1,604 | 3,452 | 4,278 | 0 | 2,652 | 4,834 | 5,659
36,550 | 36,600 | 0 | 1,596 | 3,442 | 4,267 | 0 | 2,644 | 4,823 | 5,649
36,600 | 36,650 | 0 | 1,588 | 3,431 | 4,257 | 0 | 2,636 | 4,813 | 5,638
36,650 | 36,700 | 0 | 1,580 | 3,421 | 4,246 | 0 | 2,628 | 4,802 | 5,628
36,700 | 36,750 | 0 | 1,572 | 3,410 | 4,236 | 0 | 2,620 | 4,792 | 5,617
36,750 | 36,800 | 0 | 1,564 | 3,400 | 4,225 | 0 | 2,612 | 4,781 | 5,607
36,800 | 36,850 | 0 | 1,556 | 3,389 | 4,215 | 0 | 2,604 | 4,771 | 5,596
36,850 | 36,900 | 0 | 1,548 | 3,379 | 4,204 | 0 | 2,596 | 4,760 | 5,586
36,900 | 36,950 | 0 | 1,540 | 3,368 | 4,194 | 0 | 2,588 | 4,750 | 5,575
36,950 | 37,000 | 0 | 1,532 | 3,358 | 4,183 | 0 | 2,580 | 4,739 | 5,565
37,000 | 37,050 | 0 | 1,524 | 3,347 | 4,173 | 0 | 2,572 | 4,729 | 5,554
37,050 | 37,100 | 0 | 1,516 | 3,337 | 4,162 | 0 | 2,564 | 4,718 | 5,544
37,100 | 37,150 | 0 | 1,508 | 3,326 | 4,152 | 0 | 2,556 | 4,708 | 5,533
37,150 | 37,200 | 0 | 1,500 | 3,315 | 4,141 | 0 | 2,548 | 4,697 | 5,523
37,200 | 37,250 | 0 | 1,492 | 3,305 | 4,130 | 0 | 2,540 | 4,686 | 5,512
37,250 | 37,300 | 0 | 1,484 | 3,294 | 4,120 | 0 | 2,532 | 4,676 | 5,501
37,300 | 37,350 | 0 | 1,476 | 3,284 | 4,109 | 0 | 2,524 | 4,665 | 5,491
37,350 | 37,400 | 0 | 1,468 | 3,273 | 4,099 | 0 | 2,516 | 4,655 | 5,480
37,400 | 37,450 | 0 | 1,460 | 3,263 | 4,088 | 0 | 2,508 | 4,644 | 5,470
37,450 | 37,500 | 0 | 1,452 | 3,252 | 4,078 | 0 | 2,500 | 4,634 | 5,459
37,500 | 37,550 | 0 | 1,444 | 3,242 | 4,067 | 0 | 2,492 | 4,623 | 5,449
37,550 | 37,600 | 0 | 1,436 | 3,231 | 4,057 | 0 | 2,484 | 4,613 | 5,438
37,600 | 37,650 | 0 | 1,428 | 3,221 | 4,046 | 0 | 2,476 | 4,602 | 5,428
37,650 | 37,700 | 0 | 1,420 | 3,210 | 4,036 | 0 | 2,468 | 4,592 | 5,417
37,700 | 37,750 | 0 | 1,412 | 3,200 | 4,025 | 0 | 2,460 | 4,581 | 5,407
37,750 | 37,800 | 0 | 1,404 | 3,189 | 4,015 | 0 | 2,452 | 4,571 | 5,396
37,800 | 37,850 | 0 | 1,396 | 3,179 | 4,004 | 0 | 2,444 | 4,560 | 5,386
37,850 | 37,900 | 0 | 1,388 | 3,168 | 3,994 | 0 | 2,436 | 4,550 | 5,375
37,900 | 37,950 | 0 | 1,380 | 3,158 | 3,983 | 0 | 2,428 | 4,539 | 5,365
37,950 | 38,000 | 0 | 1,372 | 3,147 | 3,973 | 0 | 2,420 | 4,529 | 5,354
38,000 | 38,050 | 0 | 1,364 | 3,136 | 3,962 | 0 | 2,412 | 4,518 | 5,344
38,050 | 38,100 | 0 | 1,356 | 3,126 | 3,951 | 0 | 2,404 | 4,507 | 5,333
38,100 | 38,150 | 0 | 1,348 | 3,115 | 3,941 | 0 | 2,396 | 4,497 | 5,322
38,150 | 38,200 | 0 | 1,340 | 3,105 | 3,930 | 0 | 2,388 | 4,486 | 5,312
38,200 | 38,250 | 0 | 1,332 | 3,094 | 3,920 | 0 | 2,380 | 4,476 | 5,301
38,250 | 38,300 | 0 | 1,324 | 3,084 | 3,909 | 0 | 2,372 | 4,465 | 5,291
38,300 | 38,350 | 0 | 1,316 | 3,073 | 3,899 | 0 | 2,364 | 4,455 | 5,280
38,350 | 38,400 | 0 | 1,308 | 3,063 | 3,888 | 0 | 2,356 | 4,444 | 5,270
38,400 | 38,450 | 0 | 1,300 | 3,052 | 3,878 | 0 | 2,348 | 4,434 | 5,259
38,450 | 38,500 | 0 | 1,292 | 3,042 | 3,867 | 0 | 2,340 | 4,423 | 5,249
38,500 | 38,550 | 0 | 1,284 | 3,031 | 3,857 | 0 | 2,332 | 4,413 | 5,238
38,550 | 38,600 | 0 | 1,276 | 3,021 | 3,846 | 0 | 2,324 | 4,402 | 5,228
38,600 | 38,650 | 0 | 1,268 | 3,010 | 3,836 | 0 | 2,316 | 4,392 | 5,217
38,650 | 38,700 | 0 | 1,260 | 3,000 | 3,825 | 0 | 2,308 | 4,381 | 5,207
38,700 | 38,750 | 0 | 1,252 | 2,989 | 3,815 | 0 | 2,300 | 4,371 | 5,196
38,750 | 38,800 | 0 | 1,244 | 2,979 | 3,804 | 0 | 2,292 | 4,360 | 5,186
38,800 | 38,850 | 0 | 1,236 | 2,968 | 3,793 | 0 | 2,284 | 4,350 | 5,175
38,850 | 38,900 | 0 | 1,228 | 2,957 | 3,783 | 0 | 2,276 | 4,339 | 5,164
38,900 | 38,950 | 0 | 1,220 | 2,947 | 3,772 | 0 | 2,268 | 4,328 | 5,154
38,950 | 39,000 | 0 | 1,212 | 2,936 | 3,762 | 0 | 2,260 | 4,318 | 5,143
39,000 | 39,050 | 0 | 1,204 | 2,926 | 3,751 | 0 | 2,252 | 4,307 | 5,133
39,050 | 39,100 | 0 | 1,196 | 2,915 | 3,741 | 0 | 2,244 | 4,297 | 5,122
39,100 | 39,150 | 0 | 1,188 | 2,905 | 3,730 | 0 | 2,236 | 4,286 | 5,112
39,150 | 39,200 | 0 | 1,180 | 2,894 | 3,720 | 0 | 2,228 | 4,276 | 5,101
39,200 | 39,250 | 0 | 1,172 | 2,884 | 3,709 | 0 | 2,220 | 4,265 | 5,091
39,250 | 39,300 | 0 | 1,164 | 2,873 | 3,699 | 0 | 2,212 | 4,255 | 5,080
39,300 | 39,350 | 0 | 1,156 | 2,863 | 3,688 | 0 | 2,204 | 4,244 | 5,070
39,350 | 39,400 | 0 | 1,148 | 2,852 | 3,678 | 0 | 2,196 | 4,234 | 5,059
39,400 | 39,450 | 0 | 1,140 | 2,842 | 3,667 | 0 | 2,188 | 4,223 | 5,049
39,450 | 39,500 | 0 | 1,132 | 2,831 | 3,657 | 0 | 2,180 | 4,213 | 5,038
39,500 | 39,550 | 0 | 1,124 | 2,821 | 3,646 | 0 | 2,172 | 4,202 | 5,028
39,550 | 39,600 | 0 | 1,116 | 2,810 | 3,636 | 0 | 2,164 | 4,192 | 5,017
39,600 | 39,650 | 0 | 1,108 | 2,800 | 3,625 | 0 | 2,157 | 4,181 | 5,007
39,650 | 39,700 | 0 | 1,100 | 2,789 | 3,614 | 0 | 2,149 | 4,171 | 4,996
39,700 | 39,750 | 0 | 1,092 | 2,778 | 3,604 | 0 | 2,141 | 4,160 | 4,985
39,750 | 39,800 | 0 | 1,084 | 2,768 | 3,593 | 0 | 2,133 | 4,149 | 4,975
39,800 | 39,850 | 0 | 1,076 | 2,757 | 3,583 | 0 | 2,125 | 4,139 | 4,964
39,850 | 39,900 | 0 | 1,068 | 2,747 | 3,572 | 0 | 2,117 | 4,128 | 4,954
39,900 | 39,950 | 0 | 1,060 | 2,736 | 3,562 | 0 | 2,109 | 4,118 | 4,943
39,950 | 40,000 | 0 | 1,052 | 2,726 | 3,551 | 0 | 2,101 | 4,107 | 4,933

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

40,000 — 45,000 (Scroll to find your credit.)

40,000 | 40,050 | 0 | 1,044 | 2,715 | 3,541 | 0 | 2,093 | 4,097 | 4,922
40,050 | 40,100 | 0 | 1,036 | 2,705 | 3,530 | 0 | 2,085 | 4,086 | 4,912
40,100 | 40,150 | 0 | 1,028 | 2,694 | 3,520 | 0 | 2,077 | 4,076 | 4,901
40,150 | 40,200 | 0 | 1,020 | 2,684 | 3,509 | 0 | 2,069 | 4,065 | 4,891
40,200 | 40,250 | 0 | 1,012 | 2,673 | 3,499 | 0 | 2,061 | 4,055 | 4,880
40,250 | 40,300 | 0 | 1,004 | 2,663 | 3,488 | 0 | 2,053 | 4,044 | 4,870
40,300 | 40,350 | 0 | 996 | 2,652 | 3,478 | 0 | 2,045 | 4,034 | 4,859
40,350 | 40,400 | 0 | 988 | 2,642 | 3,467 | 0 | 2,037 | 4,023 | 4,849
40,400 | 40,450 | 0 | 980 | 2,631 | 3,457 | 0 | 2,029 | 4,013 | 4,838
40,450 | 40,500 | 0 | 972 | 2,621 | 3,446 | 0 | 2,021 | 4,002 | 4,828
40,500 | 40,550 | 0 | 964 | 2,610 | 3,435 | 0 | 2,013 | 3,992 | 4,817
40,550 | 40,600 | 0 | 956 | 2,599 | 3,425 | 0 | 2,005 | 3,981 | 4,806
40,600 | 40,650 | 0 | 948 | 2,589 | 3,414 | 0 | 1,997 | 3,970 | 4,796
40,650 | 40,700 | 0 | 940 | 2,578 | 3,404 | 0 | 1,989 | 3,960 | 4,785
40,700 | 40,750 | 0 | 932 | 2,568 | 3,393 | 0 | 1,981 | 3,949 | 4,775
40,750 | 40,800 | 0 | 924 | 2,557 | 3,383 | 0 | 1,973 | 3,939 | 4,764
40,800 | 40,850 | 0 | 916 | 2,547 | 3,372 | 0 | 1,965 | 3,928 | 4,754
40,850 | 40,900 | 0 | 908 | 2,536 | 3,362 | 0 | 1,957 | 3,918 | 4,743
40,900 | 40,950 | 0 | 900 | 2,526 | 3,351 | 0 | 1,949 | 3,907 | 4,733
40,950 | 41,000 | 0 | 892 | 2,515 | 3,341 | 0 | 1,941 | 3,897 | 4,722
41,000 | 41,050 | 0 | 884 | 2,505 | 3,330 | 0 | 1,933 | 3,886 | 4,712
41,050 | 41,100 | 0 | 877 | 2,494 | 3,320 | 0 | 1,925 | 3,876 | 4,701
41,100 | 41,150 | 0 | 869 | 2,484 | 3,309 | 0 | 1,917 | 3,865 | 4,691
41,150 | 41,200 | 0 | 861 | 2,473 | 3,299 | 0 | 1,909 | 3,855 | 4,680
41,200 | 41,250 | 0 | 853 | 2,463 | 3,288 | 0 | 1,901 | 3,844 | 4,670
41,250 | 41,300 | 0 | 845 | 2,452 | 3,278 | 0 | 1,893 | 3,834 | 4,659
41,300 | 41,350 | 0 | 837 | 2,441 | 3,267 | 0 | 1,885 | 3,823 | 4,649
41,350 | 41,400 | 0 | 829 | 2,431 | 3,256 | 0 | 1,877 | 3,812 | 4,638
41,400 | 41,450 | 0 | 821 | 2,420 | 3,246 | 0 | 1,869 | 3,802 | 4,627
41,450 | 41,500 | 0 | 813 | 2,410 | 3,235 | 0 | 1,861 | 3,791 | 4,617
41,500 | 41,550 | 0 | 805 | 2,399 | 3,225 | 0 | 1,853 | 3,781 | 4,606
41,550 | 41,600 | 0 | 797 | 2,389 | 3,214 | 0 | 1,845 | 3,770 | 4,596
41,600 | 41,650 | 0 | 789 | 2,378 | 3,204 | 0 | 1,837 | 3,760 | 4,585
41,650 | 41,700 | 0 | 781 | 2,368 | 3,193 | 0 | 1,829 | 3,749 | 4,575
41,700 | 41,750 | 0 | 773 | 2,357 | 3,183 | 0 | 1,821 | 3,739 | 4,564
41,750 | 41,800 | 0 | 765 | 2,347 | 3,172 | 0 | 1,813 | 3,728 | 4,554
41,800 | 41,850 | 0 | 757 | 2,336 | 3,162 | 0 | 1,805 | 3,718 | 4,543
41,850 | 41,900 | 0 | 749 | 2,326 | 3,151 | 0 | 1,797 | 3,707 | 4,533
41,900 | 41,950 | 0 | 741 | 2,315 | 3,141 | 0 | 1,789 | 3,697 | 4,522
41,950 | 42,000 | 0 | 733 | 2,305 | 3,130 | 0 | 1,781 | 3,686 | 4,512
42,000 | 42,050 | 0 | 725 | 2,294 | 3,120 | 0 | 1,773 | 3,676 | 4,501
42,050 | 42,100 | 0 | 717 | 2,284 | 3,109 | 0 | 1,765 | 3,665 | 4,491
42,100 | 42,150 | 0 | 709 | 2,273 | 3,099 | 0 | 1,757 | 3,655 | 4,480
42,150 | 42,200 | 0 | 701 | 2,262 | 3,088 | 0 | 1,749 | 3,644 | 4,470
42,200 | 42,250 | 0 | 693 | 2,252 | 3,077 | 0 | 1,741 | 3,633 | 4,459
42,250 | 42,300 | 0 | 685 | 2,241 | 3,067 | 0 | 1,733 | 3,623 | 4,448
42,300 | 42,350 | 0 | 677 | 2,231 | 3,056 | 0 | 1,725 | 3,612 | 4,438
42,350 | 42,400 | 0 | 669 | 2,220 | 3,046 | 0 | 1,717 | 3,602 | 4,427
42,400 | 42,450 | 0 | 661 | 2,210 | 3,035 | 0 | 1,709 | 3,591 | 4,417
42,450 | 42,500 | 0 | 653 | 2,199 | 3,025 | 0 | 1,701 | 3,581 | 4,406
42,500 | 42,550 | 0 | 645 | 2,189 | 3,014 | 0 | 1,693 | 3,570 | 4,396
42,550 | 42,600 | 0 | 637 | 2,178 | 3,004 | 0 | 1,685 | 3,560 | 4,385
42,600 | 42,650 | 0 | 629 | 2,168 | 2,993 | 0 | 1,677 | 3,549 | 4,375
42,650 | 42,700 | 0 | 621 | 2,157 | 2,983 | 0 | 1,669 | 3,539 | 4,364
42,700 | 42,750 | 0 | 613 | 2,147 | 2,972 | 0 | 1,661 | 3,528 | 4,354
42,750 | 42,800 | 0 | 605 | 2,136 | 2,962 | 0 | 1,653 | 3,518 | 4,343
42,800 | 42,850 | 0 | 597 | 2,126 | 2,951 | 0 | 1,645 | 3,507 | 4,333
42,850 | 42,900 | 0 | 589 | 2,115 | 2,941 | 0 | 1,637 | 3,497 | 4,322
42,900 | 42,950 | 0 | 581 | 2,105 | 2,930 | 0 | 1,629 | 3,486 | 4,312
42,950 | 43,000 | 0 | 573 | 2,094 | 2,920 | 0 | 1,621 | 3,476 | 4,301
43,000 | 43,050 | 0 | 565 | 2,083 | 2,909 | 0 | 1,613 | 3,465 | 4,291
43,050 | 43,100 | 0 | 557 | 2,073 | 2,898 | 0 | 1,605 | 3,454 | 4,280
43,100 | 43,150 | 0 | 549 | 2,062 | 2,888 | 0 | 1,597 | 3,444 | 4,269
43,150 | 43,200 | 0 | 541 | 2,052 | 2,877 | 0 | 1,589 | 3,433 | 4,259
43,200 | 43,250 | 0 | 533 | 2,041 | 2,867 | 0 | 1,581 | 3,423 | 4,248
43,250 | 43,300 | 0 | 525 | 2,031 | 2,856 | 0 | 1,573 | 3,412 | 4,238
43,300 | 43,350 | 0 | 517 | 2,020 | 2,846 | 0 | 1,565 | 3,402 | 4,227
43,350 | 43,400 | 0 | 509 | 2,010 | 2,835 | 0 | 1,557 | 3,391 | 4,217
43,400 | 43,450 | 0 | 501 | 1,999 | 2,825 | 0 | 1,549 | 3,381 | 4,206
43,450 | 43,500 | 0 | 493 | 1,989 | 2,814 | 0 | 1,541 | 3,370 | 4,196
43,500 | 43,550 | 0 | 485 | 1,978 | 2,804 | 0 | 1,533 | 3,360 | 4,185
43,550 | 43,600 | 0 | 477 | 1,968 | 2,793 | 0 | 1,525 | 3,349 | 4,175
43,600 | 43,650 | 0 | 469 | 1,957 | 2,783 | 0 | 1,517 | 3,339 | 4,164
43,650 | 43,700 | 0 | 461 | 1,947 | 2,772 | 0 | 1,509 | 3,328 | 4,154
43,700 | 43,750 | 0 | 453 | 1,936 | 2,762 | 0 | 1,501 | 3,318 | 4,143
43,750 | 43,800 | 0 | 445 | 1,926 | 2,751 | 0 | 1,493 | 3,307 | 4,133
43,800 | 43,850 | 0 | 437 | 1,915 | 2,740 | 0 | 1,485 | 3,297 | 4,122
43,850 | 43,900 | 0 | 429 | 1,904 | 2,730 | 0 | 1,477 | 3,286 | 4,111
43,900 | 43,950 | 0 | 421 | 1,894 | 2,719 | 0 | 1,469 | 3,275 | 4,101
43,950 | 44,000 | 0 | 413 | 1,883 | 2,709 | 0 | 1,461 | 3,265 | 4,090
44,000 | 44,050 | 0 | 405 | 1,873 | 2,698 | 0 | 1,453 | 3,254 | 4,080
44,050 | 44,100 | 0 | 397 | 1,862 | 2,688 | 0 | 1,445 | 3,244 | 4,069
44,100 | 44,150 | 0 | 389 | 1,852 | 2,677 | 0 | 1,437 | 3,233 | 4,059
44,150 | 44,200 | 0 | 381 | 1,841 | 2,667 | 0 | 1,429 | 3,223 | 4,048
44,200 | 44,250 | 0 | 373 | 1,831 | 2,656 | 0 | 1,421 | 3,212 | 4,038
44,250 | 44,300 | 0 | 365 | 1,820 | 2,646 | 0 | 1,413 | 3,202 | 4,027
44,300 | 44,350 | 0 | 357 | 1,810 | 2,635 | 0 | 1,405 | 3,191 | 4,017
44,350 | 44,400 | 0 | 349 | 1,799 | 2,625 | 0 | 1,397 | 3,181 | 4,006
44,400 | 44,450 | 0 | 341 | 1,789 | 2,614 | 0 | 1,389 | 3,170 | 3,996
44,450 | 44,500 | 0 | 333 | 1,778 | 2,604 | 0 | 1,381 | 3,160 | 3,985
44,500 | 44,550 | 0 | 325 | 1,768 | 2,593 | 0 | 1,373 | 3,149 | 3,975
44,550 | 44,600 | 0 | 317 | 1,757 | 2,583 | 0 | 1,365 | 3,139 | 3,964
44,600 | 44,650 | 0 | 309 | 1,747 | 2,572 | 0 | 1,358 | 3,128 | 3,954
44,650 | 44,700 | 0 | 301 | 1,736 | 2,561 | 0 | 1,350 | 3,118 | 3,943
44,700 | 44,750 | 0 | 293 | 1,725 | 2,551 | 0 | 1,342 | 3,107 | 3,932
44,750 | 44,800 | 0 | 285 | 1,715 | 2,540 | 0 | 1,334 | 3,096 | 3,922
44,800 | 44,850 | 0 | 277 | 1,704 | 2,530 | 0 | 1,326 | 3,086 | 3,911
44,850 | 44,900 | 0 | 269 | 1,694 | 2,519 | 0 | 1,318 | 3,075 | 3,901
44,900 | 44,950 | 0 | 261 | 1,683 | 2,509 | 0 | 1,310 | 3,065 | 3,890
44,950 | 45,000 | 0 | 253 | 1,673 | 2,498 | 0 | 1,302 | 3,054 | 3,880

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

45,000 — 50,000 (Scroll to find your credit.)

45,000 | 45,050 | 0 | 245 | 1,662 | 2,488 | 0 | 1,294 | 3,044 | 3,869
45,050 | 45,100 | 0 | 237 | 1,652 | 2,477 | 0 | 1,286 | 3,033 | 3,859
45,100 | 45,150 | 0 | 229 | 1,641 | 2,467 | 0 | 1,278 | 3,023 | 3,848
45,150 | 45,200 | 0 | 221 | 1,631 | 2,456 | 0 | 1,270 | 3,012 | 3,838
45,200 | 45,250 | 0 | 213 | 1,620 | 2,446 | 0 | 1,262 | 3,002 | 3,827
45,250 | 45,300 | 0 | 205 | 1,610 | 2,435 | 0 | 1,254 | 2,991 | 3,817
45,300 | 45,350 | 0 | 197 | 1,599 | 2,425 | 0 | 1,246 | 2,981 | 3,806
45,350 | 45,400 | 0 | 189 | 1,589 | 2,414 | 0 | 1,238 | 2,970 | 3,796
45,400 | 45,450 | 0 | 181 | 1,578 | 2,404 | 0 | 1,230 | 2,960 | 3,785
45,450 | 45,500 | 0 | 173 | 1,568 | 2,393 | 0 | 1,222 | 2,949 | 3,775
45,500 | 45,550 | 0 | 165 | 1,557 | 2,382 | 0 | 1,214 | 2,939 | 3,764
45,550 | 45,600 | 0 | 157 | 1,546 | 2,372 | 0 | 1,206 | 2,928 | 3,753
45,600 | 45,650 | 0 | 149 | 1,536 | 2,361 | 0 | 1,198 | 2,917 | 3,743
45,650 | 45,700 | 0 | 141 | 1,525 | 2,351 | 0 | 1,190 | 2,907 | 3,732
45,700 | 45,750 | 0 | 133 | 1,515 | 2,340 | 0 | 1,182 | 2,896 | 3,722
45,750 | 45,800 | 0 | 125 | 1,504 | 2,330 | 0 | 1,174 | 2,886 | 3,711
45,800 | 45,850 | 0 | 117 | 1,494 | 2,319 | 0 | 1,166 | 2,875 | 3,701
45,850 | 45,900 | 0 | 109 | 1,483 | 2,309 | 0 | 1,158 | 2,865 | 3,690
45,900 | 45,950 | 0 | 101 | 1,473 | 2,298 | 0 | 1,150 | 2,854 | 3,680
45,950 | 46,000 | 0 | 93 | 1,462 | 2,288 | 0 | 1,142 | 2,844 | 3,669
46,000 | 46,050 | 0 | 85 | 1,452 | 2,277 | 0 | 1,134 | 2,833 | 3,659
46,050 | 46,100 | 0 | 78 | 1,441 | 2,267 | 0 | 1,126 | 2,823 | 3,648
46,100 | 46,150 | 0 | 70 | 1,431 | 2,256 | 0 | 1,118 | 2,812 | 3,638
46,150 | 46,200 | 0 | 62 | 1,420 | 2,246 | 0 | 1,110 | 2,802 | 3,627
46,200 | 46,250 | 0 | 54 | 1,410 | 2,235 | 0 | 1,102 | 2,791 | 3,617
46,250 | 46,300 | 0 | 46 | 1,399 | 2,225 | 0 | 1,094 | 2,781 | 3,606
46,300 | 46,350 | 0 | 38 | 1,388 | 2,214 | 0 | 1,086 | 2,770 | 3,596
46,350 | 46,400 | 0 | 30 | 1,378 | 2,203 | 0 | 1,078 | 2,759 | 3,585
46,400 | 46,450 | 0 | 22 | 1,367 | 2,193 | 0 | 1,070 | 2,749 | 3,574
46,450 | 46,500 | 0 | 14 | 1,357 | 2,182 | 0 | 1,062 | 2,738 | 3,564
46,500 | 46,550 | 0 | 6 | 1,346 | 2,172 | 0 | 1,054 | 2,728 | 3,553
46,550 | 46,600 | 0 | * | 1,336 | 2,161 | 0 | 1,046 | 2,717 | 3,543
46,600 | 46,650 | 0 | 0 | 1,325 | 2,151 | 0 | 1,038 | 2,707 | 3,532
46,650 | 46,700 | 0 | 0 | 1,315 | 2,140 | 0 | 1,030 | 2,696 | 3,522
46,700 | 46,750 | 0 | 0 | 1,304 | 2,130 | 0 | 1,022 | 2,686 | 3,511
46,750 | 46,800 | 0 | 0 | 1,294 | 2,119 | 0 | 1,014 | 2,675 | 3,501
46,800 | 46,850 | 0 | 0 | 1,283 | 2,109 | 0 | 1,006 | 2,665 | 3,490
46,850 | 46,900 | 0 | 0 | 1,273 | 2,098 | 0 | 998 | 2,654 | 3,480
46,900 | 46,950 | 0 | 0 | 1,262 | 2,088 | 0 | 990 | 2,644 | 3,469
46,950 | 47,000 | 0 | 0 | 1,252 | 2,077 | 0 | 982 | 2,633 | 3,459
47,000 | 47,050 | 0 | 0 | 1,241 | 2,067 | 0 | 974 | 2,623 | 3,448
47,050 | 47,100 | 0 | 0 | 1,231 | 2,056 | 0 | 966 | 2,612 | 3,438
47,100 | 47,150 | 0 | 0 | 1,220 | 2,046 | 0 | 958 | 2,602 | 3,427
47,150 | 47,200 | 0 | 0 | 1,209 | 2,035 | 0 | 950 | 2,591 | 3,417
47,200 | 47,250 | 0 | 0 | 1,199 | 2,024 | 0 | 942 | 2,580 | 3,406
47,250 | 47,300 | 0 | 0 | 1,188 | 2,014 | 0 | 934 | 2,570 | 3,395
47,300 | 47,350 | 0 | 0 | 1,178 | 2,003 | 0 | 926 | 2,559 | 3,385
47,350 | 47,400 | 0 | 0 | 1,167 | 1,993 | 0 | 918 | 2,549 | 3,374
47,400 | 47,450 | 0 | 0 | 1,157 | 1,982 | 0 | 910 | 2,538 | 3,364
47,450 | 47,500 | 0 | 0 | 1,146 | 1,972 | 0 | 902 | 2,528 | 3,353
47,500 | 47,550 | 0 | 0 | 1,136 | 1,961 | 0 | 894 | 2,517 | 3,343
47,550 | 47,600 | 0 | 0 | 1,125 | 1,951 | 0 | 886 | 2,507 | 3,332
47,600 | 47,650 | 0 | 0 | 1,115 | 1,940 | 0 | 878 | 2,496 | 3,322
47,650 | 47,700 | 0 | 0 | 1,104 | 1,930 | 0 | 870 | 2,486 | 3,311
47,700 | 47,750 | 0 | 0 | 1,094 | 1,919 | 0 | 862 | 2,475 | 3,301
47,750 | 47,800 | 0 | 0 | 1,083 | 1,909 | 0 | 854 | 2,465 | 3,290
47,800 | 47,850 | 0 | 0 | 1,073 | 1,898 | 0 | 846 | 2,454 | 3,280
47,850 | 47,900 | 0 | 0 | 1,062 | 1,888 | 0 | 838 | 2,444 | 3,269
47,900 | 47,950 | 0 | 0 | 1,052 | 1,877 | 0 | 830 | 2,433 | 3,259
47,950 | 48,000 | 0 | 0 | 1,041 | 1,867 | 0 | 822 | 2,423 | 3,248
48,000 | 48,050 | 0 | 0 | 1,030 | 1,856 | 0 | 814 | 2,412 | 3,238
48,050 | 48,100 | 0 | 0 | 1,020 | 1,845 | 0 | 806 | 2,401 | 3,227
48,100 | 48,150 | 0 | 0 | 1,009 | 1,835 | 0 | 798 | 2,391 | 3,216
48,150 | 48,200 | 0 | 0 | 999 | 1,824 | 0 | 790 | 2,380 | 3,206
48,200 | 48,250 | 0 | 0 | 988 | 1,814 | 0 | 782 | 2,370 | 3,195
48,250 | 48,300 | 0 | 0 | 978 | 1,803 | 0 | 774 | 2,359 | 3,185
48,300 | 48,350 | 0 | 0 | 967 | 1,793 | 0 | 766 | 2,349 | 3,174
48,350 | 48,400 | 0 | 0 | 957 | 1,782 | 0 | 758 | 2,338 | 3,164
48,400 | 48,450 | 0 | 0 | 946 | 1,772 | 0 | 750 | 2,328 | 3,153
48,450 | 48,500 | 0 | 0 | 936 | 1,761 | 0 | 742 | 2,317 | 3,143
48,500 | 48,550 | 0 | 0 | 925 | 1,751 | 0 | 734 | 2,307 | 3,132
48,550 | 48,600 | 0 | 0 | 915 | 1,740 | 0 | 726 | 2,296 | 3,122
48,600 | 48,650 | 0 | 0 | 904 | 1,730 | 0 | 718 | 2,286 | 3,111
48,650 | 48,700 | 0 | 0 | 894 | 1,719 | 0 | 710 | 2,275 | 3,101
48,700 | 48,750 | 0 | 0 | 883 | 1,709 | 0 | 702 | 2,265 | 3,090
48,750 | 48,800 | 0 | 0 | 873 | 1,698 | 0 | 694 | 2,254 | 3,080
48,800 | 48,850 | 0 | 0 | 862 | 1,687 | 0 | 686 | 2,244 | 3,069
48,850 | 48,900 | 0 | 0 | 851 | 1,677 | 0 | 678 | 2,233 | 3,058
48,900 | 48,950 | 0 | 0 | 841 | 1,666 | 0 | 670 | 2,222 | 3,048
48,950 | 49,000 | 0 | 0 | 830 | 1,656 | 0 | 662 | 2,212 | 3,037
49,000 | 49,050 | 0 | 0 | 820 | 1,645 | 0 | 654 | 2,201 | 3,027
49,050 | 49,100 | 0 | 0 | 809 | 1,635 | 0 | 646 | 2,191 | 3,016
49,100 | 49,150 | 0 | 0 | 799 | 1,624 | 0 | 638 | 2,180 | 3,006
49,150 | 49,200 | 0 | 0 | 788 | 1,614 | 0 | 630 | 2,170 | 2,995
49,200 | 49,250 | 0 | 0 | 778 | 1,603 | 0 | 622 | 2,159 | 2,985
49,250 | 49,300 | 0 | 0 | 767 | 1,593 | 0 | 614 | 2,149 | 2,974
49,300 | 49,350 | 0 | 0 | 757 | 1,582 | 0 | 606 | 2,138 | 2,964
49,350 | 49,400 | 0 | 0 | 746 | 1,572 | 0 | 598 | 2,128 | 2,953
49,400 | 49,450 | 0 | 0 | 736 | 1,561 | 0 | 590 | 2,117 | 2,943
49,450 | 49,500 | 0 | 0 | 725 | 1,551 | 0 | 582 | 2,107 | 2,932
49,500 | 49,550 | 0 | 0 | 715 | 1,540 | 0 | 574 | 2,096 | 2,922
49,550 | 49,600 | 0 | 0 | 704 | 1,530 | 0 | 566 | 2,086 | 2,911
49,600 | 49,650 | 0 | 0 | 694 | 1,519 | 0 | 559 | 2,075 | 2,901
49,650 | 49,700 | 0 | 0 | 683 | 1,508 | 0 | 551 | 2,065 | 2,890
49,700 | 49,750 | 0 | 0 | 672 | 1,498 | 0 | 543 | 2,054 | 2,879
49,750 | 49,800 | 0 | 0 | 662 | 1,487 | 0 | 535 | 2,043 | 2,869
49,800 | 49,850 | 0 | 0 | 651 | 1,477 | 0 | 527 | 2,033 | 2,858
49,850 | 49,900 | 0 | 0 | 641 | 1,466 | 0 | 519 | 2,022 | 2,848
49,900 | 49,950 | 0 | 0 | 630 | 1,456 | 0 | 511 | 2,012 | 2,837
49,950 | 50,000 | 0 | 0 | 620 | 1,445 | 0 | 503 | 2,001 | 2,827

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

*If the amount you are looking up from the worksheet is at least $46,550 but less than $46,560, and you have one qualifying child who has a valid SSN, your credit is $1.If the amount you are looking up from the worksheet is $46,560 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

50,000 — 55,000 (Scroll to find your credit.)

50,000 | 50,050 | 0 | 0 | 609 | 1,435 | 0 | 495 | 1,991 | 2,816
50,050 | 50,100 | 0 | 0 | 599 | 1,424 | 0 | 487 | 1,980 | 2,806
50,100 | 50,150 | 0 | 0 | 588 | 1,414 | 0 | 479 | 1,970 | 2,795
50,150 | 50,200 | 0 | 0 | 578 | 1,403 | 0 | 471 | 1,959 | 2,785
50,200 | 50,250 | 0 | 0 | 567 | 1,393 | 0 | 463 | 1,949 | 2,774
50,250 | 50,300 | 0 | 0 | 557 | 1,382 | 0 | 455 | 1,938 | 2,764
50,300 | 50,350 | 0 | 0 | 546 | 1,372 | 0 | 447 | 1,928 | 2,753
50,350 | 50,400 | 0 | 0 | 536 | 1,361 | 0 | 439 | 1,917 | 2,743
50,400 | 50,450 | 0 | 0 | 525 | 1,351 | 0 | 431 | 1,907 | 2,732
50,450 | 50,500 | 0 | 0 | 515 | 1,340 | 0 | 423 | 1,896 | 2,722
50,500 | 50,550 | 0 | 0 | 504 | 1,329 | 0 | 415 | 1,886 | 2,711
50,550 | 50,600 | 0 | 0 | 493 | 1,319 | 0 | 407 | 1,875 | 2,700
50,600 | 50,650 | 0 | 0 | 483 | 1,308 | 0 | 399 | 1,864 | 2,690
50,650 | 50,700 | 0 | 0 | 472 | 1,298 | 0 | 391 | 1,854 | 2,679
50,700 | 50,750 | 0 | 0 | 462 | 1,287 | 0 | 383 | 1,843 | 2,669
50,750 | 50,800 | 0 | 0 | 451 | 1,277 | 0 | 375 | 1,833 | 2,658
50,800 | 50,850 | 0 | 0 | 441 | 1,266 | 0 | 367 | 1,822 | 2,648
50,850 | 50,900 | 0 | 0 | 430 | 1,256 | 0 | 359 | 1,812 | 2,637
50,900 | 50,950 | 0 | 0 | 420 | 1,245 | 0 | 351 | 1,801 | 2,627
50,950 | 51,000 | 0 | 0 | 409 | 1,235 | 0 | 343 | 1,791 | 2,616
51,000 | 51,050 | 0 | 0 | 399 | 1,224 | 0 | 335 | 1,780 | 2,606
51,050 | 51,100 | 0 | 0 | 388 | 1,214 | 0 | 327 | 1,770 | 2,595
51,100 | 51,150 | 0 | 0 | 378 | 1,203 | 0 | 319 | 1,759 | 2,585
51,150 | 51,200 | 0 | 0 | 367 | 1,193 | 0 | 311 | 1,749 | 2,574
51,200 | 51,250 | 0 | 0 | 357 | 1,182 | 0 | 303 | 1,738 | 2,564
51,250 | 51,300 | 0 | 0 | 346 | 1,172 | 0 | 295 | 1,728 | 2,553
51,300 | 51,350 | 0 | 0 | 335 | 1,161 | 0 | 287 | 1,717 | 2,543
51,350 | 51,400 | 0 | 0 | 325 | 1,150 | 0 | 279 | 1,706 | 2,532
51,400 | 51,450 | 0 | 0 | 314 | 1,140 | 0 | 271 | 1,696 | 2,521
51,450 | 51,500 | 0 | 0 | 304 | 1,129 | 0 | 263 | 1,685 | 2,511
51,500 | 51,550 | 0 | 0 | 293 | 1,119 | 0 | 255 | 1,675 | 2,500
51,550 | 51,600 | 0 | 0 | 283 | 1,108 | 0 | 247 | 1,664 | 2,490
51,600 | 51,650 | 0 | 0 | 272 | 1,098 | 0 | 239 | 1,654 | 2,479
51,650 | 51,700 | 0 | 0 | 262 | 1,087 | 0 | 231 | 1,643 | 2,469
51,700 | 51,750 | 0 | 0 | 251 | 1,077 | 0 | 223 | 1,633 | 2,458
51,750 | 51,800 | 0 | 0 | 241 | 1,066 | 0 | 215 | 1,622 | 2,448
51,800 | 51,850 | 0 | 0 | 230 | 1,056 | 0 | 207 | 1,612 | 2,437
51,850 | 51,900 | 0 | 0 | 220 | 1,045 | 0 | 199 | 1,601 | 2,427
51,900 | 51,950 | 0 | 0 | 209 | 1,035 | 0 | 191 | 1,591 | 2,416
51,950 | 52,000 | 0 | 0 | 199 | 1,024 | 0 | 183 | 1,580 | 2,406
52,000 | 52,050 | 0 | 0 | 188 | 1,014 | 0 | 175 | 1,570 | 2,395
52,050 | 52,100 | 0 | 0 | 178 | 1,003 | 0 | 167 | 1,559 | 2,385
52,100 | 52,150 | 0 | 0 | 167 | 993 | 0 | 159 | 1,549 | 2,374
52,150 | 52,200 | 0 | 0 | 156 | 982 | 0 | 151 | 1,538 | 2,364
52,200 | 52,250 | 0 | 0 | 146 | 971 | 0 | 143 | 1,527 | 2,353
52,250 | 52,300 | 0 | 0 | 135 | 961 | 0 | 135 | 1,517 | 2,342
52,300 | 52,350 | 0 | 0 | 125 | 950 | 0 | 127 | 1,506 | 2,332
52,350 | 52,400 | 0 | 0 | 114 | 940 | 0 | 119 | 1,496 | 2,321
52,400 | 52,450 | 0 | 0 | 104 | 929 | 0 | 111 | 1,485 | 2,311
52,450 | 52,500 | 0 | 0 | 93 | 919 | 0 | 103 | 1,475 | 2,300
52,500 | 52,550 | 0 | 0 | 83 | 908 | 0 | 95 | 1,464 | 2,290
52,550 | 52,600 | 0 | 0 | 72 | 898 | 0 | 87 | 1,454 | 2,279
52,600 | 52,650 | 0 | 0 | 62 | 887 | 0 | 79 | 1,443 | 2,269
52,650 | 52,700 | 0 | 0 | 51 | 877 | 0 | 71 | 1,433 | 2,258
52,700 | 52,750 | 0 | 0 | 41 | 866 | 0 | 63 | 1,422 | 2,248
52,750 | 52,800 | 0 | 0 | 30 | 856 | 0 | 55 | 1,412 | 2,237
52,800 | 52,850 | 0 | 0 | 20 | 845 | 0 | 47 | 1,401 | 2,227
52,850 | 52,900 | 0 | 0 | 9 | 835 | 0 | 39 | 1,391 | 2,216
52,900 | 52,950 | 0 | 0 | * | 824 | 0 | 31 | 1,380 | 2,206
52,950 | 53,000 | 0 | 0 | 0 | 814 | 0 | 23 | 1,370 | 2,195
53,000 | 53,050 | 0 | 0 | 0 | 803 | 0 | 15 | 1,359 | 2,185
53,050 | 53,100 | 0 | 0 | 0 | 792 | 0 | 7 | 1,348 | 2,174
53,100 | 53,150 | 0 | 0 | 0 | 782 | 0 | ** | 1,338 | 2,163
53,150 | 53,200 | 0 | 0 | 0 | 771 | 0 | 0 | 1,327 | 2,153
53,200 | 53,250 | 0 | 0 | 0 | 761 | 0 | 0 | 1,317 | 2,142
53,250 | 53,300 | 0 | 0 | 0 | 750 | 0 | 0 | 1,306 | 2,132
53,300 | 53,350 | 0 | 0 | 0 | 740 | 0 | 0 | 1,296 | 2,121
53,350 | 53,400 | 0 | 0 | 0 | 729 | 0 | 0 | 1,285 | 2,111
53,400 | 53,450 | 0 | 0 | 0 | 719 | 0 | 0 | 1,275 | 2,100
53,450 | 53,500 | 0 | 0 | 0 | 708 | 0 | 0 | 1,264 | 2,090
53,500 | 53,550 | 0 | 0 | 0 | 698 | 0 | 0 | 1,254 | 2,079
53,550 | 53,600 | 0 | 0 | 0 | 687 | 0 | 0 | 1,243 | 2,069
53,600 | 53,650 | 0 | 0 | 0 | 677 | 0 | 0 | 1,233 | 2,058
53,650 | 53,700 | 0 | 0 | 0 | 666 | 0 | 0 | 1,222 | 2,048
53,700 | 53,750 | 0 | 0 | 0 | 656 | 0 | 0 | 1,212 | 2,037
53,750 | 53,800 | 0 | 0 | 0 | 645 | 0 | 0 | 1,201 | 2,027
53,800 | 53,850 | 0 | 0 | 0 | 634 | 0 | 0 | 1,191 | 2,016
53,850 | 53,900 | 0 | 0 | 0 | 624 | 0 | 0 | 1,180 | 2,005
53,900 | 53,950 | 0 | 0 | 0 | 613 | 0 | 0 | 1,169 | 1,995
53,950 | 54,000 | 0 | 0 | 0 | 603 | 0 | 0 | 1,159 | 1,984
54,000 | 54,050 | 0 | 0 | 0 | 592 | 0 | 0 | 1,148 | 1,974
54,050 | 54,100 | 0 | 0 | 0 | 582 | 0 | 0 | 1,138 | 1,963
54,100 | 54,150 | 0 | 0 | 0 | 571 | 0 | 0 | 1,127 | 1,953
54,150 | 54,200 | 0 | 0 | 0 | 561 | 0 | 0 | 1,117 | 1,942
54,200 | 54,250 | 0 | 0 | 0 | 550 | 0 | 0 | 1,106 | 1,932
54,250 | 54,300 | 0 | 0 | 0 | 540 | 0 | 0 | 1,096 | 1,921
54,300 | 54,350 | 0 | 0 | 0 | 529 | 0 | 0 | 1,085 | 1,911
54,350 | 54,400 | 0 | 0 | 0 | 519 | 0 | 0 | 1,075 | 1,900
54,400 | 54,450 | 0 | 0 | 0 | 508 | 0 | 0 | 1,064 | 1,890
54,450 | 54,500 | 0 | 0 | 0 | 498 | 0 | 0 | 1,054 | 1,879
54,500 | 54,550 | 0 | 0 | 0 | 487 | 0 | 0 | 1,043 | 1,869
54,550 | 54,600 | 0 | 0 | 0 | 477 | 0 | 0 | 1,033 | 1,858
54,600 | 54,650 | 0 | 0 | 0 | 466 | 0 | 0 | 1,022 | 1,848
54,650 | 54,700 | 0 | 0 | 0 | 455 | 0 | 0 | 1,012 | 1,837
54,700 | 54,750 | 0 | 0 | 0 | 445 | 0 | 0 | 1,001 | 1,826
54,750 | 54,800 | 0 | 0 | 0 | 434 | 0 | 0 | 990 | 1,816
54,800 | 54,850 | 0 | 0 | 0 | 424 | 0 | 0 | 980 | 1,805
54,850 | 54,900 | 0 | 0 | 0 | 413 | 0 | 0 | 969 | 1,795
54,900 | 54,950 | 0 | 0 | 0 | 403 | 0 | 0 | 959 | 1,784
54,950 | 55,000 | 0 | 0 | 0 | 392 | 0 | 0 | 948 | 1,774

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

*If the amount you are looking up from the worksheet is at least $52,900 but less than $52,918, and you have two qualifying children who have valid SSNs, your credit is $2.If the amount you are looking up from the worksheet is $52,918 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

**If the amount you are looking up from the worksheet is at least $53,100 but less than $53,120, and you have one qualifying child who has a valid SSN, your credit is $2.If the amount you are looking up from the worksheet is $53,120 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

55,000 — 60,000 (Scroll to find your credit.)

55,000 | 55,050 | 0 | 0 | 0 | 382 | 0 | 0 | 938 | 1,763
55,050 | 55,100 | 0 | 0 | 0 | 371 | 0 | 0 | 927 | 1,753
55,100 | 55,150 | 0 | 0 | 0 | 361 | 0 | 0 | 917 | 1,742
55,150 | 55,200 | 0 | 0 | 0 | 350 | 0 | 0 | 906 | 1,732
55,200 | 55,250 | 0 | 0 | 0 | 340 | 0 | 0 | 896 | 1,721
55,250 | 55,300 | 0 | 0 | 0 | 329 | 0 | 0 | 885 | 1,711
55,300 | 55,350 | 0 | 0 | 0 | 319 | 0 | 0 | 875 | 1,700
55,350 | 55,400 | 0 | 0 | 0 | 308 | 0 | 0 | 864 | 1,690
55,400 | 55,450 | 0 | 0 | 0 | 298 | 0 | 0 | 854 | 1,679
55,450 | 55,500 | 0 | 0 | 0 | 287 | 0 | 0 | 843 | 1,669
55,500 | 55,550 | 0 | 0 | 0 | 276 | 0 | 0 | 833 | 1,658
55,550 | 55,600 | 0 | 0 | 0 | 266 | 0 | 0 | 822 | 1,647
55,600 | 55,650 | 0 | 0 | 0 | 255 | 0 | 0 | 811 | 1,637
55,650 | 55,700 | 0 | 0 | 0 | 245 | 0 | 0 | 801 | 1,626
55,700 | 55,750 | 0 | 0 | 0 | 234 | 0 | 0 | 790 | 1,616
55,750 | 55,800 | 0 | 0 | 0 | 224 | 0 | 0 | 780 | 1,605
55,800 | 55,850 | 0 | 0 | 0 | 213 | 0 | 0 | 769 | 1,595
55,850 | 55,900 | 0 | 0 | 0 | 203 | 0 | 0 | 759 | 1,584
55,900 | 55,950 | 0 | 0 | 0 | 192 | 0 | 0 | 748 | 1,574
55,950 | 56,000 | 0 | 0 | 0 | 182 | 0 | 0 | 738 | 1,563
56,000 | 56,050 | 0 | 0 | 0 | 171 | 0 | 0 | 727 | 1,553
56,050 | 56,100 | 0 | 0 | 0 | 161 | 0 | 0 | 717 | 1,542
56,100 | 56,150 | 0 | 0 | 0 | 150 | 0 | 0 | 706 | 1,532
56,150 | 56,200 | 0 | 0 | 0 | 140 | 0 | 0 | 696 | 1,521
56,200 | 56,250 | 0 | 0 | 0 | 129 | 0 | 0 | 685 | 1,511
56,250 | 56,300 | 0 | 0 | 0 | 119 | 0 | 0 | 675 | 1,500
56,300 | 56,350 | 0 | 0 | 0 | 108 | 0 | 0 | 664 | 1,490
56,350 | 56,400 | 0 | 0 | 0 | 97 | 0 | 0 | 653 | 1,479
56,400 | 56,450 | 0 | 0 | 0 | 87 | 0 | 0 | 643 | 1,468
56,450 | 56,500 | 0 | 0 | 0 | 76 | 0 | 0 | 632 | 1,458
56,500 | 56,550 | 0 | 0 | 0 | 66 | 0 | 0 | 622 | 1,447
56,550 | 56,600 | 0 | 0 | 0 | 55 | 0 | 0 | 611 | 1,437
56,600 | 56,650 | 0 | 0 | 0 | 45 | 0 | 0 | 601 | 1,426
56,650 | 56,700 | 0 | 0 | 0 | 34 | 0 | 0 | 590 | 1,416
56,700 | 56,750 | 0 | 0 | 0 | 24 | 0 | 0 | 580 | 1,405
56,750 | 56,800 | 0 | 0 | 0 | 13 | 0 | 0 | 569 | 1,395
56,800 | 56,850 | 0 | 0 | 0 | * | 0 | 0 | 559 | 1,384
56,850 | 56,900 | 0 | 0 | 0 | 0 | 0 | 0 | 548 | 1,374
56,900 | 56,950 | 0 | 0 | 0 | 0 | 0 | 0 | 538 | 1,363
56,950 | 57,000 | 0 | 0 | 0 | 0 | 0 | 0 | 527 | 1,353
57,000 | 57,050 | 0 | 0 | 0 | 0 | 0 | 0 | 517 | 1,342
57,050 | 57,100 | 0 | 0 | 0 | 0 | 0 | 0 | 506 | 1,332
57,100 | 57,150 | 0 | 0 | 0 | 0 | 0 | 0 | 496 | 1,321
57,150 | 57,200 | 0 | 0 | 0 | 0 | 0 | 0 | 485 | 1,311
57,200 | 57,250 | 0 | 0 | 0 | 0 | 0 | 0 | 474 | 1,300
57,250 | 57,300 | 0 | 0 | 0 | 0 | 0 | 0 | 464 | 1,289
57,300 | 57,350 | 0 | 0 | 0 | 0 | 0 | 0 | 453 | 1,279
57,350 | 57,400 | 0 | 0 | 0 | 0 | 0 | 0 | 443 | 1,268
57,400 | 57,450 | 0 | 0 | 0 | 0 | 0 | 0 | 432 | 1,258
57,450 | 57,500 | 0 | 0 | 0 | 0 | 0 | 0 | 422 | 1,247
57,500 | 57,550 | 0 | 0 | 0 | 0 | 0 | 0 | 411 | 1,237
57,550 | 57,600 | 0 | 0 | 0 | 0 | 0 | 0 | 401 | 1,226
57,600 | 57,650 | 0 | 0 | 0 | 0 | 0 | 0 | 390 | 1,216
57,650 | 57,700 | 0 | 0 | 0 | 0 | 0 | 0 | 380 | 1,205
57,700 | 57,750 | 0 | 0 | 0 | 0 | 0 | 0 | 369 | 1,195
57,750 | 57,800 | 0 | 0 | 0 | 0 | 0 | 0 | 359 | 1,184
57,800 | 57,850 | 0 | 0 | 0 | 0 | 0 | 0 | 348 | 1,174
57,850 | 57,900 | 0 | 0 | 0 | 0 | 0 | 0 | 338 | 1,163
57,900 | 57,950 | 0 | 0 | 0 | 0 | 0 | 0 | 327 | 1,153
57,950 | 58,000 | 0 | 0 | 0 | 0 | 0 | 0 | 317 | 1,142
58,000 | 58,050 | 0 | 0 | 0 | 0 | 0 | 0 | 306 | 1,132
58,050 | 58,100 | 0 | 0 | 0 | 0 | 0 | 0 | 295 | 1,121
58,100 | 58,150 | 0 | 0 | 0 | 0 | 0 | 0 | 285 | 1,110
58,150 | 58,200 | 0 | 0 | 0 | 0 | 0 | 0 | 274 | 1,100
58,200 | 58,250 | 0 | 0 | 0 | 0 | 0 | 0 | 264 | 1,089
58,250 | 58,300 | 0 | 0 | 0 | 0 | 0 | 0 | 253 | 1,079
58,300 | 58,350 | 0 | 0 | 0 | 0 | 0 | 0 | 243 | 1,068
58,350 | 58,400 | 0 | 0 | 0 | 0 | 0 | 0 | 232 | 1,058
58,400 | 58,450 | 0 | 0 | 0 | 0 | 0 | 0 | 222 | 1,047
58,450 | 58,500 | 0 | 0 | 0 | 0 | 0 | 0 | 211 | 1,037
58,500 | 58,550 | 0 | 0 | 0 | 0 | 0 | 0 | 201 | 1,026
58,550 | 58,600 | 0 | 0 | 0 | 0 | 0 | 0 | 190 | 1,016
58,600 | 58,650 | 0 | 0 | 0 | 0 | 0 | 0 | 180 | 1,005
58,650 | 58,700 | 0 | 0 | 0 | 0 | 0 | 0 | 169 | 995
58,700 | 58,750 | 0 | 0 | 0 | 0 | 0 | 0 | 159 | 984
58,750 | 58,800 | 0 | 0 | 0 | 0 | 0 | 0 | 148 | 974
58,800 | 58,850 | 0 | 0 | 0 | 0 | 0 | 0 | 138 | 963
58,850 | 58,900 | 0 | 0 | 0 | 0 | 0 | 0 | 127 | 952
58,900 | 58,950 | 0 | 0 | 0 | 0 | 0 | 0 | 116 | 942
58,950 | 59,000 | 0 | 0 | 0 | 0 | 0 | 0 | 106 | 931
59,000 | 59,050 | 0 | 0 | 0 | 0 | 0 | 0 | 95 | 921
59,050 | 59,100 | 0 | 0 | 0 | 0 | 0 | 0 | 85 | 910
59,100 | 59,150 | 0 | 0 | 0 | 0 | 0 | 0 | 74 | 900
59,150 | 59,200 | 0 | 0 | 0 | 0 | 0 | 0 | 64 | 889
59,200 | 59,250 | 0 | 0 | 0 | 0 | 0 | 0 | 53 | 879
59,250 | 59,300 | 0 | 0 | 0 | 0 | 0 | 0 | 43 | 868
59,300 | 59,350 | 0 | 0 | 0 | 0 | 0 | 0 | 32 | 858
59,350 | 59,400 | 0 | 0 | 0 | 0 | 0 | 0 | 22 | 847
59,400 | 59,450 | 0 | 0 | 0 | 0 | 0 | 0 | 11 | 837
59,450 | 59,500 | 0 | 0 | 0 | 0 | 0 | 0 | ** | 826
59,500 | 59,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 816
59,550 | 59,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 805
59,600 | 59,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 795
59,650 | 59,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 784
59,700 | 59,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 773
59,750 | 59,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 763
59,800 | 59,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 752
59,850 | 59,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 742
59,900 | 59,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 731
59,950 | 60,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 721

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

*If the amount you are looking up from the worksheet is at least $56,800 but less than $56,838, and you have three qualifying children who have valid SSNs, your credit is $4.If the amount you are looking up from the worksheet is $56,838 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

**If the amount you are looking up from the worksheet is at least $59,450 but less than $59,478, and you have two qualifying children who have valid SSNs, your credit is $3.If the amount you are looking up from the worksheet is $59,478 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

And your filing status is–

If the amount you are looking up from the worksheet is–

Single, head of household, or qualifying surviving spouse★ and you have–

Married filing jointly and you have–

0

1

2

3

0

1

2

3

At least

But less than

Your credit is–

Your credit is–

60,000 — 65,000 (Scroll to find your credit.)

60,000 | 60,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 710
60,050 | 60,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 700
60,100 | 60,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 689
60,150 | 60,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 679
60,200 | 60,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 668
60,250 | 60,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 658
60,300 | 60,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 647
60,350 | 60,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 637
60,400 | 60,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 626
60,450 | 60,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 616
60,500 | 60,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 605
60,550 | 60,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 594
60,600 | 60,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 584
60,650 | 60,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 573
60,700 | 60,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 563
60,750 | 60,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 552
60,800 | 60,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 542
60,850 | 60,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 531
60,900 | 60,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 521
60,950 | 61,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 510
61,000 | 61,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 500
61,050 | 61,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 489
61,100 | 61,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 479
61,150 | 61,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 468
61,200 | 61,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 458
61,250 | 61,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 447
61,300 | 61,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 437
61,350 | 61,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 426
61,400 | 61,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 415
61,450 | 61,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 405
61,500 | 61,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 394
61,550 | 61,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 384
61,600 | 61,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 373
61,650 | 61,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 363
61,700 | 61,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 352
61,750 | 61,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 342
61,800 | 61,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 331
61,850 | 61,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 321
61,900 | 61,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 310
61,950 | 62,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 300
62,000 | 62,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 289
62,050 | 62,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 279
62,100 | 62,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 268
62,150 | 62,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 258
62,200 | 62,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 247
62,250 | 62,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 236
62,300 | 62,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 226
62,350 | 62,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 215
62,400 | 62,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 205
62,450 | 62,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 194
62,500 | 62,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 184
62,550 | 62,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 173
62,600 | 62,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 163
62,650 | 62,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 152
62,700 | 62,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 142
62,750 | 62,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 131
62,800 | 62,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 121
62,850 | 62,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 110
62,900 | 62,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100
62,950 | 63,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 89
63,000 | 63,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 79
63,050 | 63,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68
63,100 | 63,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 57
63,150 | 63,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 47
63,200 | 63,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36
63,250 | 63,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26
63,300 | 63,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15
63,350 | 63,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | *

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

*If the amount you are looking up from the worksheet is at least $63,350 but less than $63,398, and you have three qualifying children who have valid SSNs, your credit is $5.If the amount you are looking up from the worksheet is $63,398 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

Index

A | B | C | D | E | F | H | I | J | K | M | N | O | P | Q | R | S | T | U | V | W

A

Adopted child Adopted child.

Adoption taxpayer identification number (ATIN) Married child.

Age test (See Qualifying child)

Alimony Income That Is Not Earned﻿…

Annuities Income That Is Not Earned﻿…

Armed forces Nontaxable military﻿…, Military personnel stationed﻿…, Temporary absences. , Example 1—Child files﻿…

Assistance (See Tax help)

B

Basic Allowance for Housing (BAH) Nontaxable military﻿…

Basic Allowance for Subsistence (BAS) Nontaxable military﻿…

Birth of child Birth or death of child﻿…

C

California domestic partner Nevada, Washington,﻿…

Child:

Adopted child Adopted child.

Birth or death of Birth or death of child﻿…

Foster child Relationship Test, Foster child. , Rule 10—You Cannot Be﻿…, Rule 13—You Cannot Be﻿…

Kidnapped child Kidnapped child.

Married child Married child.

Child support Income That Is Not Earned﻿…

Clergy Clergy.

Combat zone pay Nontaxable combat pay﻿…

Community Community property.

Conservation Reserve Program payments Conservation Reserve﻿…

D

Death of child Birth or death of child﻿…

Detailed examples Detailed Examples

Disability benefits Disability Benefits

Disabled Permanently and totally﻿…

Disallowance of the EIC Disallowance of the﻿…

Dividend income Income That Is Not Earned﻿…

Divorced parents, special rule Special rule for divorced﻿…

Domestic partner Nevada, Washington,﻿…

E

EITC Assistant Is There Help Online?

Earned income Rule 7—You Must Have﻿…, Earned Income

Examples, detailed Detailed Examples

Extended active duty Extended active duty﻿…, Military personnel stationed﻿…

F

Figuring EIC yourself Figuring and Claiming﻿…, How To Figure the EIC﻿…

Filing status:

Head of household Rule 3—If You Are Separated﻿…

Married filing separately Rule 3—If You Are Separated﻿…

Forms:

1040 Do I Need This Publication?, Adjusted gross income﻿…, No SSN. , Rule 6—Your Investment﻿…

1040X Rule 2—You Must Have﻿…

2555 Rule 5—You Cannot File﻿…

4029 Minister's housing. , Approved Form 4361 or﻿…, Form 4029.

4361 Minister's housing. , Approved Form 4361 or﻿…, Form 4361.

4797 Do I Need This Publication?

8814 Do I Need This Publication?

8862 Disallowance of the﻿…, Form 8862

Foster care payments Income That Is Not Earned﻿…

Foster child Relationship Test, Example. , Rule 10—You Cannot Be﻿…, Rule 13—You Cannot Be﻿…

Fraud Exception 2. , Are You Prohibited From﻿…, Example 5—Cannot claim﻿…

H

Head of household Community property. , Rule 9—Your Qualifying﻿…

Home:

Homeless shelter Rule 14—You Must Have﻿…

Military Rule 14—You Must Have﻿…

United States Rule 14—You Must Have﻿…

Homeless Homeless shelter.

I

Income that is not earned income Income That Is Not Earned﻿…

Individual taxpayer identification number (ITIN) Other taxpayer identification﻿…, Married child.

Inmate Earnings while an inmate﻿…

Interest Income That Is Not Earned﻿…

Investment income Rule 6—Your Investment﻿…

J

Joint return test (See Qualifying child)

K

Kidnapped child Kidnapped child.

M

Married child Married child.

Married filing a joint return Rule 4—You Must Be a﻿…

Military:

Combat pay Nontaxable military﻿…

Nontaxable pay Nontaxable military﻿…

Outside U.S. Military personnel stationed﻿…

Minister Net earnings from self-employment﻿…, Minister's housing. , Church employees.

N

Net earnings, self-employment Net earnings from self-employment﻿…

Nevada domestic partner Nevada, Washington,﻿…

Nonresident alien Rule 4—You Must Be a﻿…, Step 1.

O

Online help:

EITC Assistant Is There Help Online?

P

Parents, divorced or separated Married child. , Example 8—Separated﻿…, Special rule for divorced﻿…

Partner, domestic Nevada, Washington,﻿…

Passive activity Rule 6—Your Investment﻿…

Pensions Income That Is Not Earned﻿…

Permanently and totally disabled Permanently and totally﻿…

Publications (See Tax help)

Q

Qualifying child Can I Claim the EIC?, Do I Have To Have a﻿…, Rules if You Have a﻿…

Age test Rule 8—Your Child Must﻿…, Age Test

Home Residency Test

Joint return test Rule 8—Your Child Must﻿…

Permanently and totally disabled Permanently and totally﻿…

Relationship test Rule 8—Your Child Must﻿…

Residency test Residency Test

United States Residency Test

R

Railroad retirement benefits Income That Is Not Earned﻿…

Registered domestic partner Nevada, Washington,﻿…

Relationship test (See Qualifying child)

Reminders Reminders

Residency test (See Qualifying child)

S

Salaries, wages, and tips Earned Income, Wages, salaries, and﻿…

Schedules:

C EIC Worksheet A. , EIC Worksheet B.

C-EZ EIC Worksheet A. , EIC Worksheet B.

EIC Rules if You Have a﻿…, Kidnapped child. , Figuring earned income﻿…, How To Figure the EIC﻿…, When to use the optional﻿…, Schedule EIC

SE Figuring earned income﻿…, Clergy. , Church employees. , EIC Worksheet A. , EIC Worksheet B. , Net earnings from self-employment﻿…, When to use the optional﻿…, When both spouses have﻿…

School School defined.

Self-employed persons Rule 7—You Must Have﻿…, Figuring earned income﻿…, EIC Worksheet B.

Self-employment income Earned Income

Self-employment tax Net earnings from self-employment﻿…

Separated parents, special rule Married child.

Social security benefits Income That Is Not Earned﻿…

Social security number (SSN) Rule 2—You Must Have﻿…, Valid for work only﻿…, No SSN. , Getting an SSN. , Married child. , Exception for math or﻿…

Statutory employee Statutory employee. , Figuring earned income﻿…, EIC Worksheet A. , Statutory employees﻿…

Strike benefits Strike and lockout benefits﻿…

Student Student defined.

T

Tax help How To Get Tax Help

Taxpayer identification number:

Adoption identification number (ATIN) Married child.

Individual taxpayer identification number (ITIN) Other taxpayer identification﻿…

Social security number (SSN) Other taxpayer identification﻿…

Tiebreaker rules Tiebreaker rules.

Tips, wages, and salaries Earned Income, Wages, salaries, and﻿…

U

Unemployment compensation Income That Is Not Earned﻿…

United States United States.

V

Veterans' benefits Income That Is Not Earned﻿…

W

Wages, salaries, and tips Earned Income, Wages, salaries, and﻿…

Washington domestic partner Nevada, Washington,﻿…

Welfare benefits Income That Is Not Earned﻿…

Workers' compensation benefits Income That Is Not Earned﻿…

Workfare payments Workfare payments.

Worksheet 1 Rule 6—Your Investment﻿…

Worksheet 2 Rule 6—Your Investment﻿…