Publication 596 - Introductory Material Future Developments What Is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have a Child To Qualify for the EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific Information? Is There Help Online? What's New for 2021 Reminders Rules for Everyone Rule 1—Adjusted Gross Income (AGI) Limits Adjusted gross income (AGI). Community property. Rule 2—You Must Have a Valid Social Security Number (SSN) U.S. citizen. Valid for work only with INS authorization or DHS authorization. SSN missing or incorrect. Other taxpayer identification number. No SSN. Getting an SSN. Filing deadline approaching and still no SSN. Rule 3—If You Are Separated From Your Spouse and Not Filing a Joint Return, You Must Meet Certain Rules Special rule for separated spouses. Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 Rule 6—Your Investment Income Must Be $10,000 or Less Rule 7—You Must Have Earned Income Earned Income Wages, salaries, and tips. Nontaxable combat pay election. Net earnings from self-employment. Minister's housing. Statutory employee. Strike benefits. Approved Form 4361 or Form 4029 Form 4361. Form 4029. Disability Benefits Disability insurance payments. Income That Is Not Earned Income Earnings while an inmate. Workfare payments. Community property. Nevada, Washington, and California domestic partners. Conservation Reserve Program (CRP) payments. Nontaxable military pay. Rules if You Have a Qualifying Child No qualifying child. Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Relationship Test Adopted child. Foster child. Figure A. Tests for Qualifying Child Age Test Student defined. School defined. Vocational high school students. Permanently and totally disabled. Substantial gainful activity. Residency Test United States. Homeless shelter. Military personnel stationed outside the United States. Extended active duty. Birth or death of child. Temporary absences. Adopted child. Kidnapped child. Joint Return Test Exception. Married child. Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Tiebreaker rules. If the other person cannot claim the EIC. Examples. Special rule for divorced or separated parents (or parents who live apart). Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Child of person not required to file a return. Rules If You Do Not Have a Qualifying Child If you have a qualifying child. Rule 11—You Must Meet the Age Requirements Qualified former foster youth. Qualified homeless youth. Specified student. Example 1. Example 2—Spouse meets age test. Death of spouse. Example. Death of taxpayer. Rule 12—You Cannot Be the Dependent of Another Person Joint returns. Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Joint returns. Child of person not required to file a return. Rule 14—You Must Have Lived in the United States More Than Half of the Year United States. Homeless shelter. Military personnel stationed outside the United States. Figuring and Claiming the EIC Rule 15—Earned Income Limits Earned Income Election to use prior-year earned income. Figuring earned income. Clergy. Church employees. Nontaxable combat pay. IRS Will Figure the EIC for You Figure B. Steps To Follow To Have the IRS Figure Your EIC How To Figure the EIC Yourself Special Instructions—EIC Worksheets EIC Worksheet A. EIC Worksheet B. Net earnings from self-employment of $400 or more. When to use the optional methods of figuring net earnings. When both spouses have self-employment income. Statutory employees. Schedule EIC Disallowance of the EIC Form 8862 Exception 1. Exception 2. More information. Exception for math or clerical errors. Omission of Form 8862. Additional documents may be required. Are You Prohibited From Claiming the EIC for a Period of Years? Detailed Examples Example 1—Sharon Rose Example 2—Cynthia and Jerry Grey Step 1. Step 2. Step 3. Step 5. Step 6. Completing the EIC Worksheet. Filled-in EIC Worksheet — Cynthia and Jerry Grey Filled-in Schedule EIC—Cynthia and Jerry Grey How To Get Tax Help Preparing and filing your tax return. Free options for tax preparation. Using online tools to help prepare your return. Need someone to prepare your tax return? Advance child tax credit payments. Coronavirus. Employers can register to use Business Services Online. IRS social media. Watching IRS videos. Online tax information in other languages. Free Over-the-Phone Interpreter (OPI) Service. Accessibility Helpline available for taxpayers with disabilities. Getting tax forms and publications. Getting tax publications and instructions in eBook format. Access your online account (individual taxpayers only). Tax Pro Account. Using direct deposit. Getting a transcript of your return. Reporting and resolving your tax-related identity theft issues. Ways to check on the status of your refund. Making a tax payment. What if I can’t pay now? Filing an amended return. Checking the status of your amended return. Understanding an IRS notice or letter you’ve received. Contacting your local IRS office. The Taxpayer Advocate Service (TAS) Is Here To Help You What Is TAS? How Can You Learn About Your Taxpayer Rights? What Can TAS Do for You? How Can You Reach TAS? How Else Does TAS Help Taxpayers? TAS for Tax Professionals Low Income Taxpayer Clinics (LITCs) Publication 596 - Additional Material EIC Eligibility Checklist EIC Table Publication 596 (2021), Earned Income Credit (EIC) For use in preparing 2021 Returns Publication 596 - Introductory Material 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 earned income credit (EIC) is a tax credit for certain people who work and have earned income under $57,414. 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: • $51,464 ($57,414 for married filing jointly) if you have three or more qualifying children who have valid SSNs, • $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, • $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, or • $21,430 ($27,380 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 by the due date of your 2021 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 $10,000 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: • $51,464 ($57,414 for married filing jointly) if you have three or more qualifying children who have valid SSNs, • $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, • $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, or • $21,430 ($27,380 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 and 1040-SR 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 2021. 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 your earned income is less than $21,430 ($27,380 if married filing jointly) and either: You are at least age 19, You are a specified student (other than a qualified former foster youth or a qualified homeless youth) and are at least age 24, or You are a qualified former foster youth or a qualified homeless youth and are at least age 18. 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 2021 Earned income amount. The maximum amount of income you can earn and still get the credit has increased. 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 $51,464 ($57,414 if married filing jointly), You have two qualifying children who have valid SSNs and you earned less than $47,915 ($53,865 if married filing jointly), You have one qualifying child who has a valid SSN and you earned less than $42,158 ($48,108 if married filing jointly), or You don't have a qualifying child who has a valid SSN and you earned less than $21,430 ($27,380 if married filing jointly). Your adjusted gross income must also be less than the amount just listed that applies to you. For details, see Rules 1 and 15. 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. Tax relief legislation. Recent legislation provided certain tax-related benefits, including an election to use your 2019 earned income to figure your 2021 earned income credit. See Election to use prior-year earned income, for more information. Age requirements for taxpayers without a qualifying child. In 2021, special rules apply regarding the age requirements for certain filers claiming the EIC without a qualifying child. See Rule 11—You Must Meet the Age Requirements, for more information. 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. Investment income amount. The maximum amount of investment income you can have and still get the credit is $10,000. See Rule 6—Your Investment Income Must Be $10,000 or Less. Reminders Self-only EIC. If your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2021, you may be able to take the EIC using the rules in chapter 3 for taxpayers who don't have a qualifying child. 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. Earned income credit 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. Changes have been made to how Medicaid waiver payments are treated for purposes of the earned income credit. See Earned Income for more information. 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 Publication 596. Publicación 596SP, 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. Do not 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. Visit 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. Do not 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 earned income credit. 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: $51,464 ($57,414 for married filing jointly) if you have three or more qualifying children who have valid SSNs, $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, or $21,430 ($27,380 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 $43,550, 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 $42,158. However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $48,108. 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 2021 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 credit 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 2021 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 2021 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. 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 2021 return (including extensions) and you later get a valid SSN, you can’t file an amended return to claim the EIC. 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 Internal Revenue Service 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 2021 return (including extensions), enter "No" on the dotted line next to line 27a (Form 1040 or 1040-SR). You can’t claim the EIC on either your original or an amended 2021 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 2021, and either of the following apply. You lived apart from your spouse for the last 6 months of 2021, 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 2021. 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 (or your spouse, if married) were a nonresident alien for any part of the year, you can’t claim the earned income credit unless your filing status is married filing jointly. You can use that filing status only if one spouse is a U.S. citizen or resident alien and you choose to treat the nonresident spouse 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 (or your spouse, if married) 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 27a (Form 1040 or 1040-SR). Rule 5—You Cannot File Form 2555 You can’t claim the earned income credit 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. possessions 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 $10,000 or Less You can’t claim the earned income credit unless your investment income is $10,000 or less. If your investment income is more than $10,000, you can’t claim the credit. Use Worksheet 1 in this chapter to figure your investment income. Worksheet 1. Investment Income Use this worksheet to figure investment income for the earned income credit 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 8k 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 $10,000? □ Yes. You can’t take the credit. □ No. Go to Step 3 of the Form 1040 and 1040-SR instructions for line 27a 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 7next). 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, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. 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.) Example—Completing Worksheet 2. Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. You choose to report this income on your return. You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. After completing lines 4 through 11, you enter $240 on line 12 of Form 8814 and line 8z of Schedule 1 (Form 1040). On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0.500 on line 7, $240 on line 8, $120 on line 9, and $120 on line 10. You then enter $120 on line 4 of Worksheet 1. 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 and 1040-SR 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. 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 1. Nontaxable combat pay election. You can elect to include your nontaxable combat pay in earned income for the earned income credit. 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 benefits. Strike benefits paid by a union to its members are earned income. 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 on line 1 of Form 1040 and 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 1 of Form 1040 and 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 work performed while an inmate in a penal institution aren't earned income when figuring the earned income credit. This includes amounts for work performed while in a work release program or while in a halfway house. 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 Temporary Assistance for Needy Families (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. . Combat 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 earned income credit 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 2021 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 earned income credit without a qualifying child. .If 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. Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Debbie is your foster child. Figure A. Tests for Qualifying Child Conditions for Qualifying Child Test for Qualifying Child Test for Qualifying Child Summary: This figure is an illustrative representation of the relationship, age, and residency tests described in the text that determine if a dependent is a qualifying child. Please click here for the text description of the image. Age Test Your child must be: Under age 19 at the end of 2021 and younger than you (or your spouse, if filing jointly); Under age 24 at the end of 2021, a student, and younger than you (or your spouse, if filing jointly); or Permanently and totally disabled at any time during 2021, regardless of age. The following examples and definitions clarify the age test. Example 1—Child not under age 19. Your son turned 19 on December 10. Unless he was permanently and totally disabled or a student, he isn't a qualifying child because, at the end of the year, he wasn’t under age 19. Example 2—Child not younger than you or your spouse. Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. He isn't disabled. Both you and your spouse are 21 years old, and you file a joint return. Your brother isn't your qualifying child because he 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 your brother is younger than your spouse, he is your qualifying child, even though he 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. He or she 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 2021. .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 child care 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. possessions 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 2021 is treated as having lived with you for more than half of 2021 if your home was the child's home for more than half the time he or she was alive in 2021. 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 2021, and that child was lawfully placed with you for legal adoption by you in 2021, or the child was an eligible foster child placed with you during 2021, the child is considered to have lived with you for more than half of 2021 if your main home was this child's main home for more than half the time he or she was adopted or placed with you in 2021. 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 his or her 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 daughter, and she lived with you all year while her husband was in the Armed Forces. He earned $25,000 for the year. The couple files a joint return. Because your daughter and her husband file a joint return, she isn't your qualifying child. Example 2—Child files joint return to get refund of tax withheld. Your 18-year-old son and his 17-year-old wife 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 your son 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 son's pay. He and his wife 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 your son 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, he or she 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. . Social security number (SSN). To claim a higher EIC credit amount based on a qualifying child, that qualifying child must have a valid SSN issued on or before the due date of your 2021 return (including extensions), unless the child was born and died in 2021 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 credit 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 individual taxpayer identification number (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 credit amount. For more information about SSNs, see Rule 2. .If 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 nonrefundable child tax credit, credit for other dependents, refundable child tax credit, 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 he or she 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 six tax benefits just listed, the following tiebreaker rules apply. 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 adjusted gross income (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 does so claim 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. .If your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2021, 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 2021, 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 he or she isn't eligible or his or her 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 son Jimmy lived with your mother 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 mother's only income was $22,000 from her job, and her AGI is $22,000. Jimmy's father did not live with you or Jimmy. The special rule explained later for divorced or separated parents (or parents who live apart) doesn't apply. Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). He isn't a qualifying child of anyone else, including his father. If you don't claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she 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 mother's AGI isn't higher than yours, she can’t claim Jimmy as a qualifying child. Only you can claim him. Example 3—Two persons claim same child. The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier based on Jimmy. Your mother can't take the EIC for a taxpayer without a qualifying child because her AGI is more than $21,430. 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 mother. Only one of you can claim each child. However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. For example, if you claim one child, your mother 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 mother. Because of Rule 10, discussed next, you can’t claim the EIC and can’t claim your son as a qualifying child. Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. If your mother meets all the other requirements for claiming the EIC and you don't claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy 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 mother earned $50,000 from her job. Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. 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 mother can’t claim the EIC either, because her AGI isn't higher than yours. Example 8—Separated parents. You, your husband, and your 10-year-old son Joey lived together until August 1, 2021, when your husband moved out of the household. In August and September, Joey lived with you. For the rest of the year, Joey lived with your husband, who is Joey's father. Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. At the end of the year, you and your husband 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 husband will file separate returns. Your husband agrees to let you treat Joey as a qualifying child. This means, if your husband doesn't claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him 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 husband didn't live apart for the last 6 months of 2021 and, while you did live apart at the end of 2021, you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, you don't meet the requirements to take the EIC as a married taxpayer filing a separate 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 husband didn't live apart for the last 6 months of 2021. See Pub. 503. Example 9—Separated parents claim same child. The facts are the same as in Example 8, except that you and your husband both claim Joey as a qualifying child. In this case, only your husband will be allowed to treat Joey as a qualifying child. This is because, during 2021, the boy lived with him longer than with you. You can’t claim the EIC because your filing status is married filing separately and you don’t have a qualifying child. However, your husband's filing status is also married filing separately, so he can’t claim the EIC because you and your husband didn't live apart for the last 6 months of 2021 or you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, your husband doesn't meet the requirements to take the EIC as a married taxpayer filing a separate return. See Rule 3. Your husband also can't take the credit for child and dependent care expenses because his filing status is married filing separately and you and your husband didn't live apart for the last 6 months of 2021. See Pub. 503. Example 10—Unmarried parents. You, your 5-year-old son, and your son's father lived together all year. You and your son's father aren't married. Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Neither of you had any other income. Your son's father agrees to let you treat the child as a qualifying child. This means if your son's father doesn't claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him 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 your son's father both claim your son as a qualifying child. In this case, only your son's father will be allowed to treat your son as a qualifying child. This is because his 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 7-year-old niece, your sister's child, lived with your mother all year. You are 25 years old, and your AGI is $9,300. Your only income was from a part-time job. Your mother's AGI is $15,000. Her only income was from her job. Your niece's parents file jointly, have an AGI of less than $9,000, and don't live with you or their child. Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. However, only your mother can treat her as a qualifying child. This is because your mother'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 his or her 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 time during the last 6 months of 2021, whether or not they are or were married. The child received over half of his or her support for the year from the parents. The child is in the custody of one or both parents for more than half of 2021. Either of the following statements is true. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her 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 2021 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 2021. 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 27a (Form 1040 or 1040-SR). Example. You and your daughter lived with your mother 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 mother. She can claim the EIC if she meets all the other requirements. Because you are your mother's qualifying child, you can’t claim the EIC. This is so even if your mother 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 mother had no gross income, isn't required to file a 2021 tax return, and doesn't file a 2021 tax return. As a result, you aren't your mother'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 mother had wages of $1,500 and had income tax withheld from her wages. She 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 mother'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 mother claimed the EIC on her return. Since she filed the return to get the EIC, she isn't filing it only to get a refund of income tax withheld. As a result, you are your mother'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 those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit 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. .If 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 For 2021, you no longer need to be younger than age 65 to claim the EIC. The minimum age to claim the EIC is generally age 19; however, if you are a specified student (other than a qualified former foster youth or a qualified homeless youth), you need to be at least age 24. If you are a qualified former foster youth or a qualified homeless youth, you need to be at least age 18. You, or your spouse if married filing a joint return, were at least age 19 at the end of 2021 if you, or your spouse if filing a joint return, were born before January 2, 2003. You, or your spouse if married filing a joint return, were at least age 24 at the end of 2021 if you, or your spouse if filing a joint return, were born before January 2, 1998. You, or your spouse if filing a joint return, were at least age 18 at the end of 2021 if you, or your spouse if filing a joint return, were born before January 2, 2004. Qualified former foster youth. You are a qualified former foster youth if (1) on or after the date you attained age 14, you were in foster care provided under the supervision or administration of an entity administering (or eligible to administer) a plan under part B (related to child welfare agencies) or part E (related to federal payments of monthly payments for eligible children) of title IV of the Social Security Act (without regard to whether federal assistance was provided to you under such part E), and (2) you consent for entities who administer a plan under part B or part E of title IV of the Social Security Act to disclose information related to your status as a qualified former foster youth. .If you qualify as a former foster youth and satisfy all the other requirements for claiming the EIC, check the box on Form 1040 or 1040-SR, line 27a. . Qualified homeless youth. You are a qualified homeless youth if you certify that you are an unaccompanied child or youth who is homeless or who is at risk of homelessness, and are self-supporting. .To certify that you are a qualified homeless youth and that you satisfy all the other requirements for claiming the EIC, check the box on Form 1040 or 1040-SR, line 27a.. Specified student. You qualify as a specified student if you were enrolled in a program that leads to a degree, certificate, or other recognized educational credential, and carried at least one-half the normal workload for your course of study during at least 5 calendar months of the year or an academic period, if longer. For purposes of determining whether you were enrolled during at least 5 calendar months, count any month during which you were enrolled for at least part of the month. The 5 months do not need to be consecutive. For more information on whether your educational program or course load meets the qualifications for you to be a specified student, see the Instructions for Form 8863. Example 1. You are age 19, unmarried, and not a specified student. You meet the age test. Example 2—Spouse meets age test. You are married and filing a joint return. Neither you nor your spouse are specified students or qualified former foster youth or qualified homeless youth. You are age 18 and your spouse is age 21. You meet the age test because your spouse is at least age 19. Death of spouse. If you are filing a joint return with your spouse who died in 2021, you meet the minimum age if your spouse met the minimum age at the time of death. Your spouse is considered to reach the minimum age on the day before his or her birthday. Your spouse isn't considered to be the minimum age at the end of 2021 unless he or she met the minimum age at the time of his or her death. Example. You are married and filing a joint return. Neither you, nor your spouse, is a qualified former foster youth, former homeless youth, or a specified student. Your spouse was born on February 14, 2002, and died on February 13, 2021. Your spouse is considered age 19 at the time of death. However, if your spouse died on February 12, 2021, your spouse isn't considered age 19 at the time of death and isn't at least age 19 at the end of 2021. Death of taxpayer. A taxpayer who died in 2021 meets the minimum age if the taxpayer met the minimum age at the time of death. A taxpayer is considered to reach the minimum age on the day before his or her birthday. The taxpayer is not considered to be the minimum age unless he or she met the minimum age at the time of his or her 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 his or her return, but doesn't, you still can’t claim the credit. Example 1. In 2021, 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 wife live with your parents and had $800 of wages from part-time jobs and no other income. Neither you nor your wife 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 wife 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 wife 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 27a (Form 1040 or 1040-SR). Example. You lived with your mother 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 mother for the EIC. She can claim the EIC if she meets all the other requirements. Because you are a qualifying child of your mother, you can’t claim the EIC. This is so even if your mother 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 father. 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 father had no gross income, isn't required to file a 2021 tax return, and doesn't file a 2021 tax return. As a result, you aren't your father'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 father had wages of $1,500 and had income tax withheld from his wages. He 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 father'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 father claimed the EIC on his return. Since he filed the return to get the EIC, he isn't filing it only to get a refund of income tax withheld. As a result, you are your father'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 27a (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. possessions 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: $51,464 ($57,414 for married filing jointly) if you have three or more qualifying children who have valid SSNs, $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, or $21,430 ($27,380 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. Election to use prior-year earned income. You can elect to use your 2019 earned income to figure your 2021 earned income credit (EIC) if your 2019 earned income is more than your 2021 earned income. To make this election, enter the amount of your 2019 earned income on Form 1040 or 1040-SR, line 27c. .You can't use your 2020 earned income instead of your 2021 earned income. You can only use your 2019 earned income if it is more than your 2021 earned income.. If you file a joint return and make the election, your 2019 earned income is the sum of your 2019 earned income and your spouse's 2019 earned income. 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 when you fill out Part 4 of EIC Worksheet B in the Form 1040 and 1040-SR instructions. Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 and 1040-SR instructions for line 27a. When using one of those worksheets to figure your earned income, you will start with the amount on Form 1040 or 1040-SR, line 1. You will then reduce that amount by any amount included on that line and described in the following list. Scholarship or fellowship grants not reported on a Form W-2. A scholarship or fellowship grant that wasn't reported to you on a Form W-2 isn't considered earned income for the earned income credit. Inmate's income. Amounts received for work performed while an inmate in a penal institution aren't earned income for the earned income credit. This includes amounts received for work performed while in a work release program or while in a halfway house. If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on Form 1040 or 1040-SR, line 1, put “PRI” and the amount on the dotted line next to Form 1040 or 1040-SR, line 1. Pension or annuity from deferred compensation plans. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan isn't considered earned income for the earned income credit. If you received such an amount and it was included in the total on Form 1040 or 1040-SR, line 1, put “DFC” and the amount on the dotted line next to Form 1040 or 1040-SR, line 1. This amount may be reported in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Medicaid waiver payments. Certain Medicaid waiver payments may be excluded from income under Notice 2014-7. You may include these payments in earned income if you benefit from the inclusion. For more information about these payments, see Pub. 525. 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 1, subtract that amount from the amount on Form 1040 or 1040-SR, line 1, and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 and 1040-SR instructions for line 27a. Enter “Clergy” on the dotted line next to line 27a (Form 1040 and 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 and 1040-SR, line 1, subtract that amount from the amount on Form 1040 and 1040-SR, line 1, and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 and 1040-SR instructions for line 27a. Nontaxable combat pay. You can elect to include your nontaxable combat pay in earned income for the earned income credit. 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. $9,800 if you have no children who have a valid SSN. $10,600 if you have one child who has a valid SSN. $14,900 if you have two or more children who have valid SSNs. .If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on Form 1040 or 1040-SR, line 27b.. .If you are using your 2019 earned income to figure your 2021 EIC and you elected to include nontaxable combat pay, be sure to use 2019 nontaxable combat pay and enter that amount on Form 1040 or 1040-SR, line 27b.. The following examples illustrate the effect of including nontaxable combat pay in earned income for the EIC. Example 1—Election increases the EIC. George and Janice are married and will file a joint return. They have one qualifying child. George was in the military and earned $15,000 ($5,000 taxable wages + $10,000 nontaxable combat pay). Janice worked part of the year and earned $2,000. Their taxable earned income and AGI are $7,000. George and Janice qualify for the EIC and fill out the EIC Worksheet and Schedule EIC. When they complete the EIC Worksheet without adding the nontaxable combat pay to their earned income, they find their credit to be $2,389. When they complete the EIC Worksheet with the nontaxable combat pay added to their earned income, they find their credit to be $3,584. Because making the election will increase their EIC, they elect to add the nontaxable combat pay to their earned income for the EIC. They enter $3,584 on line 27b of their Form 1040. Example 2—Election doesn't increase the EIC. The facts are the same as in Example 1, except George had nontaxable combat pay of $30,000. When George and Janice add their nontaxable combat pay to their earned income, they find their credit to be $1,771. Because the credit they can get if they don't add the nontaxable combat pay to their earned income is $2,389, they decide not to make the election. They enter $2,389 on line 27b of their Form 1040. IRS Will Figure the EIC for You The IRS will figure your EIC for you if you follow the instructions in Figure B. .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.. Figure B. Steps To Follow To Have the IRS Figure Your EIC Earned Income Credit On Figure 3. Steps To Follow To Have the IRS figure Your EIC. Figure B. Steps To Follow To Have the IRS Figure Your EIC Figure B. Steps To Follow To Have the IRS Figure Your EIC Summary: This is a portion of a tax return with line items numbered to correspond with instructions listed below describing what the taxpayer should enter (or not enter) on these items if they require the I.R.S. to determine their earned income credit. The text states: Line 27 Earned income credit (EIC) Line 28 Additional child tax credit. Attach Schedule 8812 Line 29 American opportunity credit from Form 8863, line 8 Line 30 Recovery rebate credit. See instructions Line 31 Amount from Schedule 3, line 13 Line 32 Add lines 27 through 31. These are your total other payments and refundable credits Line 33 Add lines 25d, 26, and 32. These are your total payments (1) Enter EIC in the space to the left of Form 1040 or 1040-SR ,line 27. Then, if you have any of the types of income described earlier under Inmate’s income, Pension or annuity from deferred compensation plans, Medicaid waiver payments, or Clergy, follow the instructions given there. If you received nontaxable combat pay and are electing to include it in your earned income for the EIC, enter the amount of the nontaxable combat pay and write "NCP" in the space to the left of Form 1040 or 1040-SR, line 27. For details, see Nontaxable combat pay in this chapter. (2) Complete all other parts of your return that apply to you. (3) Do not fill in lines that relate to your total payments, overpayment, refund, or amount you owe (lines 33, 34, 35a, and 37 (Form 1040 or 1040-SR). (4) If you have a qualifying child, complete Schedule EIC and attach it to your tax return. Please click here for the text description of the image. How To Figure the EIC Yourself To figure the EIC yourself, use the EIC Worksheet in the instructions for Form 1040 and 1040-SR. 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 2021 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 2021 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. .When 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 $5,880, 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. An example of a filled-in Schedule EIC is shown in chapter 6. .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 earned income credit (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 2021.. This chapter is for people whose earned income credit (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 2021 return to claim the credit for 2021. 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 2021 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 2021 return affect whether you need to attach Form 8862 to your 2021 return or to a later return. The following examples demonstrate whether Form 8862 is required for 2021 or 2022. Example 1—Form 8862 required for 2021. You filed your 2020 tax return in March 2021 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 2021, 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 2021. To claim the EIC with a qualifying child on your 2021 return, you must complete and attach Form 8862 to that return. However, to claim the EIC without a qualifying child on your 2021 return, you don't need to file Form 8862. Example 2—Form 8862 required for 2022. The facts are the same as in the previous example except that you received the statutory notice of deficiency in February 2022. Because the 90-day period referred to in the statutory notice isn't over when you are ready to file your return for 2021, you shouldn't attach Form 8862 to your 2021 return. However, to claim the EIC with a qualifying child for 2022, you must complete and attach Form 8862 to your return for that year. To claim the EIC without a qualifying child for 2022, 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 social security number, the IRS can deny the EIC. These kinds of errors are called math or clerical errors. Omission of Form 8862. If you are required to attach Form 8862 to your 2021 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 2021 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 2020 tax return, which you filed in March 2021. 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 2021, 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 2021. You can’t claim the EIC for tax year 2021 or 2022. To claim the EIC on your return for 2023, 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 2020 EIC wasn’t denied until after you filed your 2021 return. You can’t claim the EIC for tax year 2022 or 2023. To claim the EIC on your return for 2024 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 2020 tax return, which you filed in February 2021. The IRS determined you weren't entitled to the EIC and that your error was due to fraud. In September 2021, 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 2021. You can’t claim the EIC for tax years 2021 through 2030. To claim the EIC on your return for 2031, you must complete and attach Form 8862 to your return for that year. 6. Detailed Examples The next few pages contain two detailed examples (with a filled-in Schedule EIC and EIC Worksheet) that may be helpful if you have questions about claiming the EIC. Example 1—Sharon Rose Sharon Rose is age 63 and retired. She received $7,000 in social security benefits during the year and $16,000 from a part-time job. She also received a taxable pension of $6,400. Sharon had no other income. Her AGI on line 11 of Form 1040 is $22,400 ($16,000 + $6,400). Sharon isn't married and lived alone in the United States for the entire year. She can’t be claimed as a dependent on anyone else's return. She doesn't have any investment income and doesn't have a qualifying child. Sharon reads the steps for eligibility in her Form 1040 instructions. In Step 1, she discovers that, because her AGI ($22,400) isn't less than $21,430, she can’t take the EIC. She completes the rest of her Form 1040 and files it with the IRS. Example 2—Cynthia and Jerry Grey Cynthia and Jerry Grey have two children, Kirk, age 10, and Susanne, age 8. The children lived with Cynthia and Jerry for all of 2021. Cynthia earned wages of $15,000 and Jerry had wages of $10,000. The Greys received $525 in interest on their savings account. They had no other income in 2021. Cynthia and Jerry have the 2021 Form 1040 and instructions. They want to see if they qualify for the EIC, so they follow the steps in the instructions for line 27a. Step 1. The amount Cynthia and Jerry entered on Form 1040, line 11, was $25,525. They both have valid social security numbers (SSNs), which they have had for many years. They will file a joint return. Neither Cynthia nor Jerry 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 $10,000, so they answer “No” to the second question in Step 2 and go to Step 3. Step 3. Their children, Kirk and Susanne, meet the relationship, age, residency, and joint return tests to be Cynthia and Jerry's qualifying children, so Cynthia and Jerry answer “Yes” to the first question in Step 3. Kirk and Susanne aren't qualifying children of anyone else. Both children have valid SSNs, which they got soon after birth. Cynthia and Jerry 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. Cynthia and Jerry figure their earned income to be $25,000, the amount of their combined wages. This is less than $53,865, so they go to Step 6 to figure their credit. Step 6. Cynthia and Jerry want to figure their EIC themselves, so they complete the EIC Worksheet in the Form 1040 instructions (shown later). Completing the EIC Worksheet. Cynthia and Jerry complete their worksheet as follows. Cynthia and Jerry enter their total earned income ($25,000) on line 1. To find their credit, they go to the EIC Table (shown later in this publication). The part of the EIC Table they use is included as part of this example. They find their earned income of $25,000 in the range of $25,000 to $25,050. 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 $5,980. They enter $5,980 on line 2. They enter on line 3 their AGI ($25,525) and see that it is different from the amount on line 1. They look up $25,525 in the EIC Table and enter the amount of $5,968 on line 5. They enter $5,968 on line 6. This is the smaller of the line 2 amount ($5,980) and the line 5 amount ($5,968). The Greys enter $5,968 on line 27a of their Form 1040. They will now complete Schedule EIC (shown later) and attach it to their return. They will keep the EIC Worksheet for their records. Excerpt From EIC Table for Example 2 Excerpt from EIC table for Cynthia and Jerry Grey's example Summary: This is an excerpt of the earned income credit table used in the example for Cynthia and Jerry Grey. Please click here for the text description of the image. Filled-in EIC Worksheet — Cynthia and Jerry Grey Filled-in EIC Worksheet — Cynthia and Jerry Grey Worksheet A—2020 EIC—Line 27 Worksheet A—2020 EIC—Line 27 Summary: This is an example of the worksheet used to determine the amount to enter on Form 1040 or 1040-SR, line 27, for the earned income credit. Line items are included as described in the text; additionally, these line items are completed: Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered “No” to Step 5, question 2. Otherwise, use Worksheet B. Under" Part 1: All Filers Using Worksheet A": 1. Enter your earned income from Step 5. Field contains 25,000. "2. Look up the amount on line 1 above in the E.I.C. Table to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here." field contains 5,920 "3. Enter the amount from Form 1040 or 1040-SR, line 11."field contains 25,525. "4. Are the amounts on lines 3 and 1 the same? If Yes, leave line 5 blank and enter the amount from line 2 on line 6. If No. Go to line 5. Checkbox No is checked.". Under "Part 2: Filers Who Answered No on Line 4": "5. If you have: No qualifying children, is the amount on line 3 less than $8,880 ($14,820 if married filing jointly)?; 1 or more qualifying children, is the amount on line 3 less than $19,520 ($25,470 if married filing jointly)?" Look up the amount on line 3 in the EIC Table to find the credit. Be sure to use the correct column for your filing status and the number of children you have. Enter the credit here. Check box NO is checked and field contains 5,856. Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6. Under" Part 3: Your Earned Income Credit" "6. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27"field contains 5,856. Caution icon: If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, earlier, to and out if you must file Form 8862 to take the credit for 2021. Please click here for the text description of the image. Filled-in Schedule EIC—Cynthia and Jerry Grey Schedule EIC for Cynthia and Jerry's Example. Filled-in Schedule EIC—Cynthia and Jerry Grey Filled-in Schedule EIC—Cynthia and Jerry Grey Summary: This is an example of Schedule E.I.C. (Form 1040) 2020 which pertains to the example in the text. Line items are completed as follows: "Name(s) shown on return" field contains Cynthia and Jerry Grey "Your social security number" field contains 333-00-5555 Under" Qualifying Child Information": 1. Child's name If you have more than three qualifying children, you have to list only three to get the maximum credit: "Child 1: First name/Last name" field contains Kirk Grey "Child 2: First name/Last name" field contains Susanne Grey 2. Child's SSN The child must have an SSN as defined in the Form 1040 and 1040-SR instructions unless the child was born and died in 2020. If your child was born and died in 2020 and did not have an SSN, enter Died on this line and attach a copy of the child's birth certificate: "Child 1" field contains 123-00-5678 "Child 2" field contains 800-00-4321 3. Child's year of birth. Child 1 column field contains 2010. Child 2 column field contains 2012. If born after 2001 and the child is younger than you (or your spouse if filing jointly), skip lines 4a and 4b; go to line 5. 4a. Was the child under age 24 at the end of 2020, a student, and younger than you (or your spouse, if filing jointly)? 4b.Was the child permanently and totally disabled during any part of 2020? 5. Child's relationship to you (for example, son, daughter, grandchild, niece, nephew, foster child, et cetera): "Child 1" field contains son "Child 2" field contains daughter 6. Number of months child lived with you in the United States during 2020: If the child lived with you for more than half of 2020 but less than 7 months, enter 7. If the child was born or died in 2020 and your home was the child's home for more than half the time he or she was alive during 2020, enter 12. "Child 1" field contains 12 months "Child 2" field contains 12 months Please click here for the text description of the image. 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. .For 2021, if you received an Economic Impact Payment (EIP), refer to your Notice 1444-C, Your 2021 Economic Impact Payment. If you received Advance Child Tax Credit payments, refer to your Letter 6419.. Free options for tax preparation. Go to IRS.gov to see your options for preparing and filing your return online or in your local community, if you qualify, which include the following. Free File. This program lets you prepare and file your federal individual income tax return for free using brand-name tax-preparation-and-filing 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, download the free IRS2Go app, or call 888-227-7669 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/Tax). Also, the IRS offers Free Fillable Forms, which can be completed online and then filed electronically 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 everyone to pay the correct amount of tax during the year. The tool is a convenient, online way to check and tailor your withholding. It’s more user-friendly for taxpayers, including retirees and self-employed individuals. The features include the following. ▶ Easy to understand language. ▶ The ability to switch between screens, correct previous entries, and skip screens that don’t apply. ▶ Tips and links to help you determine if you qualify for tax credits and deductions. ▶ A progress tracker. ▶ A self-employment tax feature. ▶ Automatic calculation of taxable social security benefits. 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 law topics. IRS.gov/Forms: Find forms, instructions, and publications. You will find details on 2021 tax changes and hundreds of interactive links to help you find answers to your questions. You may also be able to access tax law information in your electronic filing software. . Need someone to prepare your tax return? There are various types of tax return preparers, including tax preparers, enrolled agents, certified public accountants (CPAs), attorneys, 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. 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. Advance child tax credit payments. From July through December 2021, advance payments were sent automatically to taxpayers with qualifying children who met certain criteria. The advance child tax credit payments were early payments of up to 50% of the estimated child tax credit that taxpayers may properly claim on their 2021 returns. Go to IRS.gov/AdvCTC for more information about these payments and how they can affect your taxes. Coronavirus. Go to IRS.gov/Coronavirus for links to information on the impact of the coronavirus, as well as tax relief available for individuals and families, small and large businesses, and tax-exempt organizations. 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 online 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 our multilingual customers by offering OPI services. The OPI service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), other IRS offices, and every VITA/TCE return site. 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.). Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all of 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. You can also download and view popular tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks. Note. 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, your EIP amounts, 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. 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 fastest way to receive a tax refund is to file electronically 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, 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. Getting a transcript of your return. The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either “Get Transcript Online” or “Get Transcript by Mail” to order a free copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946. 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, telephone calls, or social media channels to request 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. Note. The IRS can’t issue refunds before mid-February 2022 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. 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 or Credit Card: 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. You can now file Form 1040-X electronically with tax filing software to amend 2019 or 2020 Forms 1040 and 1040-SR. To do so, you must have e-filed your original 2019 or 2020 return. Amended returns for all prior years must be mailed. 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. Note. 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. You can use Schedule LEP, 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, when these are available. Once your Schedule LEP is processed, the IRS will determine your translation needs and provide you translations when available. If you have a disability requiring notices in an accessible format, see Form 9000. Contacting your local IRS office. Keep in mind, many questions can be answered on IRS.gov without visiting an IRS TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS 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. Their job is 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. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call them 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 them at IRS.gov/SAMS. TAS for Tax Professionals TAS can provide a variety of information for tax professionals, including tax law updates and guidance, TAS programs, and ways to let TAS know about systemic problems you’ve seen in your practice. Low Income Taxpayer Clinics (LITCs) LITCs are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. 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 eligible taxpayers. To find an LITC near you, go to TaxpayerAdvocate.IRS.gov/about-us/Low-Income-Taxpayer-Clinics-LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List. Publication 596 - Additional Material 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: $21,430 ($27,380 for married filing jointly) if you don't have a qualifying child who has a valid SSN, $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, or $51,464 ($57,414 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 that you got by the due date of your 2021 return (including extensions)? (See Rule 2.) □ □ 3. Is your filing status married filing jointly, head of household, qualifying widow(er), single, or married filing separately and you meet the requirements to claim the EIC? (See Rule 3.)Caution: If you or your spouse is 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 $10,000 or less? (See Rule 6.) □ □ 6. Is your total earned income at least $1 but less than: $21,430 ($27,380 for married filing jointly) if you don't have a qualifying child who has a valid SSN, $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, or $51,464 ($57,414 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 qualifying child, 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. Did you (or your spouse if filing a joint return) meet the age requirements at the end of 2021? (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.) □ □ *PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC with a qualifying child. (If you have more than one child, you can claim the EIC with a qualifying child as long as you answer “Yes” to questions 1 through 7 and can answer “Yes” to questions 8 and 9 for at least one child.) Remember to fill out Schedule EIC and attach it to your Form 1040. If you answered “Yes” to questions 1 through 7 and “No” to question 8, answer questions 10 through 12 to see if you can claim the EIC without a qualifying child. PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim the EIC. If you answered “No” to any question that applies to you: You can’t claim the EIC. EIC Table 2021 Earned Income Credit (EIC) Table Caution. This is not a tax table. EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example Please click here for the text description of the image. 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. And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying widow(er)★ and you have– ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. 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– $1 $50 $4 $9 $10 $11 $4 $9 $10 $11 50 100 11 26 30 34 11 26 30 34 100 150 19 43 50 56 19 43 50 56 150 200 27 60 70 79 27 60 70 79 200 250 34 77 90 101 34 77 90 101 250 300 42 94 110 124 42 94 110 124 300 350 50 111 130 146 50 111 130 146 350 400 57 128 150 169 57 128 150 169 400 450 65 145 170 191 65 145 170 191 450 500 73 162 190 214 73 162 190 214 500 550 80 179 210 236 80 179 210 236 550 600 88 196 230 259 88 196 230 259 600 650 96 213 250 281 96 213 250 281 650 700 103 230 270 304 103 230 270 304 700 750 111 247 290 326 111 247 290 326 750 800 119 264 310 349 119 264 310 349 800 850 126 281 330 371 126 281 330 371 850 900 134 298 350 394 134 298 350 394 900 950 142 315 370 416 142 315 370 416 950 1,000 149 332 390 439 149 332 390 439 1,000 1,050 157 349 410 461 157 349 410 461 1,050 1,100 164 366 430 484 164 366 430 484 1,100 1,150 172 383 450 506 172 383 450 506 1,150 1,200 180 400 470 529 180 400 470 529 1,200 1,250 187 417 490 551 187 417 490 551 1,250 1,300 195 434 510 574 195 434 510 574 1,300 1,350 203 451 530 596 203 451 530 596 1,350 1,400 210 468 550 619 210 468 550 619 1,400 1,450 218 485 570 641 218 485 570 641 1,450 1,500 226 502 590 664 226 502 590 664 1,500 1,550 233 519 610 686 233 519 610 686 1,550 1,600 241 536 630 709 241 536 630 709 1,600 1,650 249 553 650 731 249 553 650 731 1,650 1,700 256 570 670 754 256 570 670 754 1,700 1,750 264 587 690 776 264 587 690 776 1,750 1,800 272 604 710 799 272 604 710 799 1,800 1,850 279 621 730 821 279 621 730 821 1,850 1,900 287 638 750 844 287 638 750 844 1,900 1,950 295 655 770 866 295 655 770 866 1,950 2,000 302 672 790 889 302 672 790 889 2,000 2,050 310 689 810 911 310 689 810 911 2,050 2,100 317 706 830 934 317 706 830 934 2,100 2,150 325 723 850 956 325 723 850 956 2,150 2,200 333 740 870 979 333 740 870 979 2,200 2,250 340 757 890 1,001 340 757 890 1,001 2,250 2,300 348 774 910 1,024 348 774 910 1,024 2,300 2,350 356 791 930 1,046 356 791 930 1,046 2,350 2,400 363 808 950 1,069 363 808 950 1,069 2,400 2,450 371 825 970 1,091 371 825 970 1,091 2,450 2,500 379 842 990 1,114 379 842 990 1,114 2,500 2,550 386 859 1,010 1,136 386 859 1,010 1,136 2,550 2,600 394 876 1,030 1,159 394 876 1,030 1,159 2,600 2,650 402 893 1,050 1,181 402 893 1,050 1,181 2,650 2,700 409 910 1,070 1,204 409 910 1,070 1,204 2,700 2,750 417 927 1,090 1,226 417 927 1,090 1,226 2,750 2,800 425 944 1,110 1,249 425 944 1,110 1,249 2,800 2,850 432 961 1,130 1,271 432 961 1,130 1,271 2,850 2,900 440 978 1,150 1,294 440 978 1,150 1,294 2,900 2,950 448 995 1,170 1,316 448 995 1,170 1,316 2,950 3,000 455 1,012 1,190 1,339 455 1,012 1,190 1,339 3,000 3,050 463 1,029 1,210 1,361 463 1,029 1,210 1,361 3,050 3,100 470 1,046 1,230 1,384 470 1,046 1,230 1,384 3,100 3,150 478 1,063 1,250 1,406 478 1,063 1,250 1,406 3,150 3,200 486 1,080 1,270 1,429 486 1,080 1,270 1,429 3,200 3,250 493 1,097 1,290 1,451 493 1,097 1,290 1,451 3,250 3,300 501 1,114 1,310 1,474 501 1,114 1,310 1,474 3,300 3,350 509 1,131 1,330 1,496 509 1,131 1,330 1,496 3,350 3,400 516 1,148 1,350 1,519 516 1,148 1,350 1,519 3,400 3,450 524 1,165 1,370 1,541 524 1,165 1,370 1,541 3,450 3,500 532 1,182 1,390 1,564 532 1,182 1,390 1,564 3,500 3,550 539 1,199 1,410 1,586 539 1,199 1,410 1,586 3,550 3,600 547 1,216 1,430 1,609 547 1,216 1,430 1,609 3,600 3,650 555 1,233 1,450 1,631 555 1,233 1,450 1,631 3,650 3,700 562 1,250 1,470 1,654 562 1,250 1,470 1,654 3,700 3,750 570 1,267 1,490 1,676 570 1,267 1,490 1,676 3,750 3,800 578 1,284 1,510 1,699 578 1,284 1,510 1,699 3,800 3,850 585 1,301 1,530 1,721 585 1,301 1,530 1,721 3,850 3,900 593 1,318 1,550 1,744 593 1,318 1,550 1,744 3,900 3,950 601 1,335 1,570 1,766 601 1,335 1,570 1,766 3,950 4,000 608 1,352 1,590 1,789 608 1,352 1,590 1,789 4,000 4,050 616 1,369 1,610 1,811 616 1,369 1,610 1,811 4,050 4,100 623 1,386 1,630 1,834 623 1,386 1,630 1,834 4,100 4,150 631 1,403 1,650 1,856 631 1,403 1,650 1,856 4,150 4,200 639 1,420 1,670 1,879 639 1,420 1,670 1,879 4,200 4,250 646 1,437 1,690 1,901 646 1,437 1,690 1,901 4,250 4,300 654 1,454 1,710 1,924 654 1,454 1,710 1,924 4,300 4,350 662 1,471 1,730 1,946 662 1,471 1,730 1,946 4,350 4,400 669 1,488 1,750 1,969 669 1,488 1,750 1,969 4,400 4,450 677 1,505 1,770 1,991 677 1,505 1,770 1,991 4,450 4,500 685 1,522 1,790 2,014 685 1,522 1,790 2,014 4,500 4,550 692 1,539 1,810 2,036 692 1,539 1,810 2,036 4,550 4,600 700 1,556 1,830 2,059 700 1,556 1,830 2,059 4,600 4,650 708 1,573 1,850 2,081 708 1,573 1,850 2,081 4,650 4,700 715 1,590 1,870 2,104 715 1,590 1,870 2,104 4,700 4,750 723 1,607 1,890 2,126 723 1,607 1,890 2,126 4,750 4,800 731 1,624 1,910 2,149 731 1,624 1,910 2,149 4,800 4,850 738 1,641 1,930 2,171 738 1,641 1,930 2,171 4,850 4,900 746 1,658 1,950 2,194 746 1,658 1,950 2,194 4,900 4,950 754 1,675 1,970 2,216 754 1,675 1,970 2,216 4,950 5,000 761 1,692 1,990 2,239 761 1,692 1,990 2,239 5,000 5,050 769 1,709 2,010 2,261 769 1,709 2,010 2,261 5,050 5,100 776 1,726 2,030 2,284 776 1,726 2,030 2,284 5,100 5,150 784 1,743 2,050 2,306 784 1,743 2,050 2,306 5,150 5,200 792 1,760 2,070 2,329 792 1,760 2,070 2,329 5,200 5,250 799 1,777 2,090 2,351 799 1,777 2,090 2,351 5,250 5,300 807 1,794 2,110 2,374 807 1,794 2,110 2,374 5,300 5,350 815 1,811 2,130 2,396 815 1,811 2,130 2,396 5,350 5,400 822 1,828 2,150 2,419 822 1,828 2,150 2,419 5,400 5,450 830 1,845 2,170 2,441 830 1,845 2,170 2,441 5,450 5,500 838 1,862 2,190 2,464 838 1,862 2,190 2,464 5,500 5,550 845 1,879 2,210 2,486 845 1,879 2,210 2,486 5,550 5,600 853 1,896 2,230 2,509 853 1,896 2,230 2,509 5,600 5,650 861 1,913 2,250 2,531 861 1,913 2,250 2,531 5,650 5,700 868 1,930 2,270 2,554 868 1,930 2,270 2,554 5,700 5,750 876 1,947 2,290 2,576 876 1,947 2,290 2,576 5,750 5,800 884 1,964 2,310 2,599 884 1,964 2,310 2,599 5,800 5,850 891 1,981 2,330 2,621 891 1,981 2,330 2,621 5,850 5,900 899 1,998 2,350 2,644 899 1,998 2,350 2,644 5,900 5,950 907 2,015 2,370 2,666 907 2,015 2,370 2,666 5,950 6,000 914 2,032 2,390 2,689 914 2,032 2,390 2,689 6,000 6,050 922 2,049 2,410 2,711 922 2,049 2,410 2,711 6,050 6,100 929 2,066 2,430 2,734 929 2,066 2,430 2,734 6,100 6,150 937 2,083 2,450 2,756 937 2,083 2,450 2,756 6,150 6,200 945 2,100 2,470 2,779 945 2,100 2,470 2,779 6,200 6,250 952 2,117 2,490 2,801 952 2,117 2,490 2,801 6,250 6,300 960 2,134 2,510 2,824 960 2,134 2,510 2,824 6,300 6,350 968 2,151 2,530 2,846 968 2,151 2,530 2,846 6,350 6,400 975 2,168 2,550 2,869 975 2,168 2,550 2,869 6,400 6,450 983 2,185 2,570 2,891 983 2,185 2,570 2,891 6,450 6,500 991 2,202 2,590 2,914 991 2,202 2,590 2,914 6,500 6,550 998 2,219 2,610 2,936 998 2,219 2,610 2,936 6,550 6,600 1,006 2,236 2,630 2,959 1,006 2,236 2,630 2,959 6,600 6,650 1,014 2,253 2,650 2,981 1,014 2,253 2,650 2,981 6,650 6,700 1,021 2,270 2,670 3,004 1,021 2,270 2,670 3,004 6,700 6,750 1,029 2,287 2,690 3,026 1,029 2,287 2,690 3,026 6,750 6,800 1,037 2,304 2,710 3,049 1,037 2,304 2,710 3,049 6,800 6,850 1,044 2,321 2,730 3,071 1,044 2,321 2,730 3,071 6,850 6,900 1,052 2,338 2,750 3,094 1,052 2,338 2,750 3,094 6,900 6,950 1,060 2,355 2,770 3,116 1,060 2,355 2,770 3,116 6,950 7,000 1,067 2,372 2,790 3,139 1,067 2,372 2,790 3,139 7,000 7,050 1,075 2,389 2,810 3,161 1,075 2,389 2,810 3,161 7,050 7,100 1,082 2,406 2,830 3,184 1,082 2,406 2,830 3,184 7,100 7,150 1,090 2,423 2,850 3,206 1,090 2,423 2,850 3,206 7,150 7,200 1,098 2,440 2,870 3,229 1,098 2,440 2,870 3,229 7,200 7,250 1,105 2,457 2,890 3,251 1,105 2,457 2,890 3,251 7,250 7,300 1,113 2,474 2,910 3,274 1,113 2,474 2,910 3,274 7,300 7,350 1,121 2,491 2,930 3,296 1,121 2,491 2,930 3,296 7,350 7,400 1,128 2,508 2,950 3,319 1,128 2,508 2,950 3,319 7,400 7,450 1,136 2,525 2,970 3,341 1,136 2,525 2,970 3,341 7,450 7,500 1,144 2,542 2,990 3,364 1,144 2,542 2,990 3,364 7,500 7,550 1,151 2,559 3,010 3,386 1,151 2,559 3,010 3,386 7,550 7,600 1,159 2,576 3,030 3,409 1,159 2,576 3,030 3,409 7,600 7,650 1,167 2,593 3,050 3,431 1,167 2,593 3,050 3,431 7,650 7,700 1,174 2,610 3,070 3,454 1,174 2,610 3,070 3,454 7,700 7,750 1,182 2,627 3,090 3,476 1,182 2,627 3,090 3,476 7,750 7,800 1,190 2,644 3,110 3,499 1,190 2,644 3,110 3,499 7,800 7,850 1,197 2,661 3,130 3,521 1,197 2,661 3,130 3,521 7,850 7,900 1,205 2,678 3,150 3,544 1,205 2,678 3,150 3,544 7,900 7,950 1,213 2,695 3,170 3,566 1,213 2,695 3,170 3,566 7,950 8,000 1,220 2,712 3,190 3,589 1,220 2,712 3,190 3,589 8,000 8,050 1,228 2,729 3,210 3,611 1,228 2,729 3,210 3,611 8,050 8,100 1,235 2,746 3,230 3,634 1,235 2,746 3,230 3,634 8,100 8,150 1,243 2,763 3,250 3,656 1,243 2,763 3,250 3,656 8,150 8,200 1,251 2,780 3,270 3,679 1,251 2,780 3,270 3,679 8,200 8,250 1,258 2,797 3,290 3,701 1,258 2,797 3,290 3,701 8,250 8,300 1,266 2,814 3,310 3,724 1,266 2,814 3,310 3,724 8,300 8,350 1,274 2,831 3,330 3,746 1,274 2,831 3,330 3,746 8,350 8,400 1,281 2,848 3,350 3,769 1,281 2,848 3,350 3,769 8,400 8,450 1,289 2,865 3,370 3,791 1,289 2,865 3,370 3,791 8,450 8,500 1,297 2,882 3,390 3,814 1,297 2,882 3,390 3,814 8,500 8,550 1,304 2,899 3,410 3,836 1,304 2,899 3,410 3,836 8,550 8,600 1,312 2,916 3,430 3,859 1,312 2,916 3,430 3,859 8,600 8,650 1,320 2,933 3,450 3,881 1,320 2,933 3,450 3,881 8,650 8,700 1,327 2,950 3,470 3,904 1,327 2,950 3,470 3,904 8,700 8,750 1,335 2,967 3,490 3,926 1,335 2,967 3,490 3,926 8,750 8,800 1,343 2,984 3,510 3,949 1,343 2,984 3,510 3,949 8,800 8,850 1,350 3,001 3,530 3,971 1,350 3,001 3,530 3,971 8,850 8,900 1,358 3,018 3,550 3,994 1,358 3,018 3,550 3,994 8,900 8,950 1,366 3,035 3,570 4,016 1,366 3,035 3,570 4,016 8,950 9,000 1,373 3,052 3,590 4,039 1,373 3,052 3,590 4,039 9,000 9,050 1,381 3,069 3,610 4,061 1,381 3,069 3,610 4,061 9,050 9,100 1,388 3,086 3,630 4,084 1,388 3,086 3,630 4,084 9,100 9,150 1,396 3,103 3,650 4,106 1,396 3,103 3,650 4,106 9,150 9,200 1,404 3,120 3,670 4,129 1,404 3,120 3,670 4,129 9,200 9,250 1,411 3,137 3,690 4,151 1,411 3,137 3,690 4,151 9,250 9,300 1,419 3,154 3,710 4,174 1,419 3,154 3,710 4,174 9,300 9,350 1,427 3,171 3,730 4,196 1,427 3,171 3,730 4,196 9,350 9,400 1,434 3,188 3,750 4,219 1,434 3,188 3,750 4,219 9,400 9,450 1,442 3,205 3,770 4,241 1,442 3,205 3,770 4,241 9,450 9,500 1,450 3,222 3,790 4,264 1,450 3,222 3,790 4,264 9,500 9,550 1,457 3,239 3,810 4,286 1,457 3,239 3,810 4,286 9,550 9,600 1,465 3,256 3,830 4,309 1,465 3,256 3,830 4,309 9,600 9,650 1,473 3,273 3,850 4,331 1,473 3,273 3,850 4,331 9,650 9,700 1,480 3,290 3,870 4,354 1,480 3,290 3,870 4,354 9,700 9,750 1,488 3,307 3,890 4,376 1,488 3,307 3,890 4,376 9,750 9,800 1,496 3,324 3,910 4,399 1,496 3,324 3,910 4,399 9,800 9,850 1,502 3,341 3,930 4,421 1,502 3,341 3,930 4,421 9,850 9,900 1,502 3,358 3,950 4,444 1,502 3,358 3,950 4,444 9,900 9,950 1,502 3,375 3,970 4,466 1,502 3,375 3,970 4,466 9,950 10,000 1,502 3,392 3,990 4,489 1,502 3,392 3,990 4,489 10,000 10,050 1,502 3,409 4,010 4,511 1,502 3,409 4,010 4,511 10,050 10,100 1,502 3,426 4,030 4,534 1,502 3,426 4,030 4,534 10,100 10,150 1,502 3,443 4,050 4,556 1,502 3,443 4,050 4,556 10,150 10,200 1,502 3,460 4,070 4,579 1,502 3,460 4,070 4,579 10,200 10,250 1,502 3,477 4,090 4,601 1,502 3,477 4,090 4,601 10,250 10,300 1,502 3,494 4,110 4,624 1,502 3,494 4,110 4,624 10,300 10,350 1,502 3,511 4,130 4,646 1,502 3,511 4,130 4,646 10,350 10,400 1,502 3,528 4,150 4,669 1,502 3,528 4,150 4,669 10,400 10,450 1,502 3,545 4,170 4,691 1,502 3,545 4,170 4,691 10,450 10,500 1,502 3,562 4,190 4,714 1,502 3,562 4,190 4,714 10,500 10,550 1,502 3,579 4,210 4,736 1,502 3,579 4,210 4,736 10,550 10,600 1,502 3,596 4,230 4,759 1,502 3,596 4,230 4,759 10,600 10,650 1,502 3,618 4,250 4,781 1,502 3,618 4,250 4,781 10,650 10,700 1,502 3,618 4,270 4,804 1,502 3,618 4,270 4,804 10,700 10,750 1,502 3,618 4,290 4,826 1,502 3,618 4,290 4,826 10,750 10,800 1,502 3,618 4,310 4,849 1,502 3,618 4,310 4,849 10,800 10,850 1,502 3,618 4,330 4,871 1,502 3,618 4,330 4,871 10,850 10,900 1,502 3,618 4,350 4,894 1,502 3,618 4,350 4,894 10,900 10,950 1,502 3,618 4,370 4,916 1,502 3,618 4,370 4,916 10,950 11,000 1,502 3,618 4,390 4,939 1,502 3,618 4,390 4,939 11,000 11,050 1,502 3,618 4,410 4,961 1,502 3,618 4,410 4,961 11,050 11,100 1,502 3,618 4,430 4,984 1,502 3,618 4,430 4,984 11,100 11,150 1,502 3,618 4,450 5,006 1,502 3,618 4,450 5,006 11,150 11,200 1,502 3,618 4,470 5,029 1,502 3,618 4,470 5,029 11,200 11,250 1,502 3,618 4,490 5,051 1,502 3,618 4,490 5,051 11,250 11,300 1,502 3,618 4,510 5,074 1,502 3,618 4,510 5,074 11,300 11,350 1,502 3,618 4,530 5,096 1,502 3,618 4,530 5,096 11,350 11,400 1,502 3,618 4,550 5,119 1,502 3,618 4,550 5,119 11,400 11,450 1,502 3,618 4,570 5,141 1,502 3,618 4,570 5,141 11,450 11,500 1,502 3,618 4,590 5,164 1,502 3,618 4,590 5,164 11,500 11,550 1,502 3,618 4,610 5,186 1,502 3,618 4,610 5,186 11,550 11,600 1,502 3,618 4,630 5,209 1,502 3,618 4,630 5,209 11,600 11,650 1,502 3,618 4,650 5,231 1,502 3,618 4,650 5,231 11,650 11,700 1,493 3,618 4,670 5,254 1,502 3,618 4,670 5,254 11,700 11,750 1,485 3,618 4,690 5,276 1,502 3,618 4,690 5,276 11,750 11,800 1,477 3,618 4,710 5,299 1,502 3,618 4,710 5,299 11,800 11,850 1,470 3,618 4,730 5,321 1,502 3,618 4,730 5,321 11,850 11,900 1,462 3,618 4,750 5,344 1,502 3,618 4,750 5,344 11,900 11,950 1,454 3,618 4,770 5,366 1,502 3,618 4,770 5,366 11,950 12,000 1,447 3,618 4,790 5,389 1,502 3,618 4,790 5,389 12,000 12,050 1,439 3,618 4,810 5,411 1,502 3,618 4,810 5,411 12,050 12,100 1,431 3,618 4,830 5,434 1,502 3,618 4,830 5,434 12,100 12,150 1,424 3,618 4,850 5,456 1,502 3,618 4,850 5,456 12,150 12,200 1,416 3,618 4,870 5,479 1,502 3,618 4,870 5,479 12,200 12,250 1,408 3,618 4,890 5,501 1,502 3,618 4,890 5,501 12,250 12,300 1,401 3,618 4,910 5,524 1,502 3,618 4,910 5,524 12,300 12,350 1,393 3,618 4,930 5,546 1,502 3,618 4,930 5,546 12,350 12,400 1,385 3,618 4,950 5,569 1,502 3,618 4,950 5,569 12,400 12,450 1,378 3,618 4,970 5,591 1,502 3,618 4,970 5,591 12,450 12,500 1,370 3,618 4,990 5,614 1,502 3,618 4,990 5,614 12,500 12,550 1,362 3,618 5,010 5,636 1,502 3,618 5,010 5,636 12,550 12,600 1,355 3,618 5,030 5,659 1,502 3,618 5,030 5,659 12,600 12,650 1,347 3,618 5,050 5,681 1,502 3,618 5,050 5,681 12,650 12,700 1,340 3,618 5,070 5,704 1,502 3,618 5,070 5,704 12,700 12,750 1,332 3,618 5,090 5,726 1,502 3,618 5,090 5,726 12,750 12,800 1,324 3,618 5,110 5,749 1,502 3,618 5,110 5,749 12,800 12,850 1,317 3,618 5,130 5,771 1,502 3,618 5,130 5,771 12,850 12,900 1,309 3,618 5,150 5,794 1,502 3,618 5,150 5,794 12,900 12,950 1,301 3,618 5,170 5,816 1,502 3,618 5,170 5,816 12,950 13,000 1,294 3,618 5,190 5,839 1,502 3,618 5,190 5,839 13,000 13,050 1,286 3,618 5,210 5,861 1,502 3,618 5,210 5,861 13,050 13,100 1,278 3,618 5,230 5,884 1,502 3,618 5,230 5,884 13,100 13,150 1,271 3,618 5,250 5,906 1,502 3,618 5,250 5,906 13,150 13,200 1,263 3,618 5,270 5,929 1,502 3,618 5,270 5,929 13,200 13,250 1,255 3,618 5,290 5,951 1,502 3,618 5,290 5,951 13,250 13,300 1,248 3,618 5,310 5,974 1,502 3,618 5,310 5,974 13,300 13,350 1,240 3,618 5,330 5,996 1,502 3,618 5,330 5,996 13,350 13,400 1,232 3,618 5,350 6,019 1,502 3,618 5,350 6,019 13,400 13,450 1,225 3,618 5,370 6,041 1,502 3,618 5,370 6,041 13,450 13,500 1,217 3,618 5,390 6,064 1,502 3,618 5,390 6,064 13,500 13,550 1,209 3,618 5,410 6,086 1,502 3,618 5,410 6,086 13,550 13,600 1,202 3,618 5,430 6,109 1,502 3,618 5,430 6,109 13,600 13,650 1,194 3,618 5,450 6,131 1,502 3,618 5,450 6,131 13,650 13,700 1,187 3,618 5,470 6,154 1,502 3,618 5,470 6,154 13,700 13,750 1,179 3,618 5,490 6,176 1,502 3,618 5,490 6,176 13,750 13,800 1,171 3,618 5,510 6,199 1,502 3,618 5,510 6,199 13,800 13,850 1,164 3,618 5,530 6,221 1,502 3,618 5,530 6,221 13,850 13,900 1,156 3,618 5,550 6,244 1,502 3,618 5,550 6,244 13,900 13,950 1,148 3,618 5,570 6,266 1,502 3,618 5,570 6,266 13,950 14,000 1,141 3,618 5,590 6,289 1,502 3,618 5,590 6,289 14,000 14,050 1,133 3,618 5,610 6,311 1,502 3,618 5,610 6,311 14,050 14,100 1,125 3,618 5,630 6,334 1,502 3,618 5,630 6,334 14,100 14,150 1,118 3,618 5,650 6,356 1,502 3,618 5,650 6,356 14,150 14,200 1,110 3,618 5,670 6,379 1,502 3,618 5,670 6,379 14,200 14,250 1,102 3,618 5,690 6,401 1,502 3,618 5,690 6,401 14,250 14,300 1,095 3,618 5,710 6,424 1,502 3,618 5,710 6,424 14,300 14,350 1,087 3,618 5,730 6,446 1,502 3,618 5,730 6,446 14,350 14,400 1,079 3,618 5,750 6,469 1,502 3,618 5,750 6,469 14,400 14,450 1,072 3,618 5,770 6,491 1,502 3,618 5,770 6,491 14,450 14,500 1,064 3,618 5,790 6,514 1,502 3,618 5,790 6,514 14,500 14,550 1,056 3,618 5,810 6,536 1,502 3,618 5,810 6,536 14,550 14,600 1,049 3,618 5,830 6,559 1,502 3,618 5,830 6,559 14,600 14,650 1,041 3,618 5,850 6,581 1,502 3,618 5,850 6,581 14,650 14,700 1,034 3,618 5,870 6,604 1,502 3,618 5,870 6,604 14,700 14,750 1,026 3,618 5,890 6,626 1,502 3,618 5,890 6,626 14,750 14,800 1,018 3,618 5,910 6,649 1,502 3,618 5,910 6,649 14,800 14,850 1,011 3,618 5,930 6,671 1,502 3,618 5,930 6,671 14,850 14,900 1,003 3,618 5,950 6,694 1,502 3,618 5,950 6,694 14,900 14,950 995 3,618 5,970 6,716 1,502 3,618 5,970 6,716 14,950 15,000 988 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,000 15,050 980 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,050 15,100 972 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,100 15,150 965 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,150 15,200 957 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,200 15,250 949 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,250 15,300 942 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,300 15,350 934 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,350 15,400 926 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,400 15,450 919 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,450 15,500 911 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,500 15,550 903 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,550 15,600 896 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,600 15,650 888 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,650 15,700 881 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,700 15,750 873 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,750 15,800 865 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,800 15,850 858 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,850 15,900 850 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,900 15,950 842 3,618 5,980 6,728 1,502 3,618 5,980 6,728 15,950 16,000 835 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,000 16,050 827 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,050 16,100 819 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,100 16,150 812 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,150 16,200 804 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,200 16,250 796 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,250 16,300 789 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,300 16,350 781 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,350 16,400 773 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,400 16,450 766 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,450 16,500 758 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,500 16,550 750 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,550 16,600 743 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,600 16,650 735 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,650 16,700 728 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,700 16,750 720 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,750 16,800 712 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,800 16,850 705 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,850 16,900 697 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,900 16,950 689 3,618 5,980 6,728 1,502 3,618 5,980 6,728 16,950 17,000 682 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,000 17,050 674 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,050 17,100 666 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,100 17,150 659 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,150 17,200 651 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,200 17,250 643 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,250 17,300 636 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,300 17,350 628 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,350 17,400 620 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,400 17,450 613 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,450 17,500 605 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,500 17,550 597 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,550 17,600 590 3,618 5,980 6,728 1,502 3,618 5,980 6,728 17,600 17,650 582 3,618 5,980 6,728 1,493 3,618 5,980 6,728 17,650 17,700 575 3,618 5,980 6,728 1,485 3,618 5,980 6,728 17,700 17,750 567 3,618 5,980 6,728 1,477 3,618 5,980 6,728 17,750 17,800 559 3,618 5,980 6,728 1,470 3,618 5,980 6,728 17,800 17,850 552 3,618 5,980 6,728 1,462 3,618 5,980 6,728 17,850 17,900 544 3,618 5,980 6,728 1,454 3,618 5,980 6,728 17,900 17,950 536 3,618 5,980 6,728 1,447 3,618 5,980 6,728 17,950 18,000 529 3,618 5,980 6,728 1,439 3,618 5,980 6,728 18,000 18,050 521 3,618 5,980 6,728 1,431 3,618 5,980 6,728 18,050 18,100 513 3,618 5,980 6,728 1,424 3,618 5,980 6,728 18,100 18,150 506 3,618 5,980 6,728 1,416 3,618 5,980 6,728 18,150 18,200 498 3,618 5,980 6,728 1,408 3,618 5,980 6,728 18,200 18,250 490 3,618 5,980 6,728 1,401 3,618 5,980 6,728 18,250 18,300 483 3,618 5,980 6,728 1,393 3,618 5,980 6,728 18,300 18,350 475 3,618 5,980 6,728 1,385 3,618 5,980 6,728 18,350 18,400 467 3,618 5,980 6,728 1,378 3,618 5,980 6,728 18,400 18,450 460 3,618 5,980 6,728 1,370 3,618 5,980 6,728 18,450 18,500 452 3,618 5,980 6,728 1,362 3,618 5,980 6,728 18,500 18,550 444 3,618 5,980 6,728 1,355 3,618 5,980 6,728 18,550 18,600 437 3,618 5,980 6,728 1,347 3,618 5,980 6,728 18,600 18,650 429 3,618 5,980 6,728 1,340 3,618 5,980 6,728 18,650 18,700 422 3,618 5,980 6,728 1,332 3,618 5,980 6,728 18,700 18,750 414 3,618 5,980 6,728 1,324 3,618 5,980 6,728 18,750 18,800 406 3,618 5,980 6,728 1,317 3,618 5,980 6,728 18,800 18,850 399 3,618 5,980 6,728 1,309 3,618 5,980 6,728 18,850 18,900 391 3,618 5,980 6,728 1,301 3,618 5,980 6,728 18,900 18,950 383 3,618 5,980 6,728 1,294 3,618 5,980 6,728 18,950 19,000 376 3,618 5,980 6,728 1,286 3,618 5,980 6,728 19,000 19,050 368 3,618 5,980 6,728 1,278 3,618 5,980 6,728 19,050 19,100 360 3,618 5,980 6,728 1,271 3,618 5,980 6,728 19,100 19,150 353 3,618 5,980 6,728 1,263 3,618 5,980 6,728 19,150 19,200 345 3,618 5,980 6,728 1,255 3,618 5,980 6,728 19,200 19,250 337 3,618 5,980 6,728 1,248 3,618 5,980 6,728 19,250 19,300 330 3,618 5,980 6,728 1,240 3,618 5,980 6,728 19,300 19,350 322 3,618 5,980 6,728 1,232 3,618 5,980 6,728 19,350 19,400 314 3,618 5,980 6,728 1,225 3,618 5,980 6,728 19,400 19,450 307 3,618 5,980 6,728 1,217 3,618 5,980 6,728 19,450 19,500 299 3,618 5,980 6,728 1,209 3,618 5,980 6,728 19,500 19,550 291 3,618 5,980 6,728 1,202 3,618 5,980 6,728 19,550 19,600 284 3,609 5,968 6,716 1,194 3,618 5,980 6,728 19,600 19,650 276 3,601 5,958 6,705 1,187 3,618 5,980 6,728 19,650 19,700 269 3,593 5,947 6,695 1,179 3,618 5,980 6,728 19,700 19,750 261 3,585 5,937 6,684 1,171 3,618 5,980 6,728 19,750 19,800 253 3,577 5,926 6,674 1,164 3,618 5,980 6,728 19,800 19,850 246 3,569 5,916 6,663 1,156 3,618 5,980 6,728 19,850 19,900 238 3,561 5,905 6,653 1,148 3,618 5,980 6,728 19,900 19,950 230 3,553 5,895 6,642 1,141 3,618 5,980 6,728 19,950 20,000 223 3,545 5,884 6,632 1,133 3,618 5,980 6,728 20,000 20,050 215 3,537 5,874 6,621 1,125 3,618 5,980 6,728 20,050 20,100 207 3,529 5,863 6,611 1,118 3,618 5,980 6,728 20,100 20,150 200 3,521 5,853 6,600 1,110 3,618 5,980 6,728 20,150 20,200 192 3,513 5,842 6,590 1,102 3,618 5,980 6,728 20,200 20,250 184 3,505 5,832 6,579 1,095 3,618 5,980 6,728 20,250 20,300 177 3,497 5,821 6,568 1,087 3,618 5,980 6,728 20,300 20,350 169 3,489 5,810 6,558 1,079 3,618 5,980 6,728 20,350 20,400 161 3,481 5,800 6,547 1,072 3,618 5,980 6,728 20,400 20,450 154 3,473 5,789 6,537 1,064 3,618 5,980 6,728 20,450 20,500 146 3,465 5,779 6,526 1,056 3,618 5,980 6,728 20,500 20,550 138 3,457 5,768 6,516 1,049 3,618 5,980 6,728 20,550 20,600 131 3,449 5,758 6,505 1,041 3,618 5,980 6,728 20,600 20,650 123 3,441 5,747 6,495 1,034 3,618 5,980 6,728 20,650 20,700 116 3,433 5,737 6,484 1,026 3,618 5,980 6,728 20,700 20,750 108 3,425 5,726 6,474 1,018 3,618 5,980 6,728 20,750 20,800 100 3,417 5,716 6,463 1,011 3,618 5,980 6,728 20,800 20,850 93 3,409 5,705 6,453 1,003 3,618 5,980 6,728 20,850 20,900 85 3,401 5,695 6,442 995 3,618 5,980 6,728 20,900 20,950 77 3,393 5,684 6,432 988 3,618 5,980 6,728 20,950 21,000 70 3,385 5,674 6,421 980 3,618 5,980 6,728 21,000 21,050 62 3,377 5,663 6,411 972 3,618 5,980 6,728 21,050 21,100 54 3,369 5,653 6,400 965 3,618 5,980 6,728 21,100 21,150 47 3,361 5,642 6,389 957 3,618 5,980 6,728 21,150 21,200 39 3,353 5,631 6,379 949 3,618 5,980 6,728 21,200 21,250 31 3,345 5,621 6,368 942 3,618 5,980 6,728 21,250 21,300 24 3,337 5,610 6,358 934 3,618 5,980 6,728 21,300 21,350 16 3,329 5,600 6,347 926 3,618 5,980 6,728 21,350 21,400 8 3,321 5,589 6,337 919 3,618 5,980 6,728 21,400 21,450 * * If the amount you are looking up from the worksheet is at least $21,400 but less than $21,430, 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 $21,430 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit. 3,313 5,579 6,326 911 3,618 5,980 6,728 21,450 21,500 0 3,305 5,568 6,316 903 3,618 5,980 6,728 21,500 21,550 0 3,297 5,558 6,305 896 3,618 5,980 6,728 21,550 21,600 0 3,289 5,547 6,295 888 3,618 5,980 6,728 21,600 21,650 0 3,281 5,537 6,284 881 3,618 5,980 6,728 21,650 21,700 0 3,273 5,526 6,274 873 3,618 5,980 6,728 21,700 21,750 0 3,265 5,516 6,263 865 3,618 5,980 6,728 21,750 21,800 0 3,257 5,505 6,253 858 3,618 5,980 6,728 21,800 21,850 0 3,249 5,495 6,242 850 3,618 5,980 6,728 21,850 21,900 0 3,241 5,484 6,232 842 3,618 5,980 6,728 21,900 21,950 0 3,233 5,474 6,221 835 3,618 5,980 6,728 21,950 22,000 0 3,225 5,463 6,210 827 3,618 5,980 6,728 22,000 22,050 0 3,217 5,452 6,200 819 3,618 5,980 6,728 22,050 22,100 0 3,209 5,442 6,189 812 3,618 5,980 6,728 22,100 22,150 0 3,201 5,431 6,179 804 3,618 5,980 6,728 22,150 22,200 0 3,193 5,421 6,168 796 3,618 5,980 6,728 22,200 22,250 0 3,185 5,410 6,158 789 3,618 5,980 6,728 22,250 22,300 0 3,177 5,400 6,147 781 3,618 5,980 6,728 22,300 22,350 0 3,169 5,389 6,137 773 3,618 5,980 6,728 22,350 22,400 0 3,161 5,379 6,126 766 3,618 5,980 6,728 22,400 22,450 0 3,153 5,368 6,116 758 3,618 5,980 6,728 22,450 22,500 0 3,145 5,358 6,105 750 3,618 5,980 6,728 22,500 22,550 0 3,137 5,347 6,095 743 3,618 5,980 6,728 22,550 22,600 0 3,129 5,337 6,084 735 3,618 5,980 6,728 22,600 22,650 0 3,121 5,326 6,074 728 3,618 5,980 6,728 22,650 22,700 0 3,113 5,316 6,063 720 3,618 5,980 6,728 22,700 22,750 0 3,105 5,305 6,053 712 3,618 5,980 6,728 22,750 22,800 0 3,097 5,294 6,042 705 3,618 5,980 6,728 22,800 22,850 0 3,089 5,284 6,031 697 3,618 5,980 6,728 22,850 22,900 0 3,081 5,273 6,021 689 3,618 5,980 6,728 22,900 22,950 0 3,073 5,263 6,010 682 3,618 5,980 6,728 22,950 23,000 0 3,065 5,252 6,000 674 3,618 5,980 6,728 23,000 23,050 0 3,058 5,242 5,989 666 3,618 5,980 6,728 23,050 23,100 0 3,050 5,231 5,979 659 3,618 5,980 6,728 23,100 23,150 0 3,042 5,221 5,968 651 3,618 5,980 6,728 23,150 23,200 0 3,034 5,210 5,958 643 3,618 5,980 6,728 23,200 23,250 0 3,026 5,200 5,947 636 3,618 5,980 6,728 23,250 23,300 0 3,018 5,189 5,937 628 3,618 5,980 6,728 23,300 23,350 0 3,010 5,179 5,926 620 3,618 5,980 6,728 23,350 23,400 0 3,002 5,168 5,916 613 3,618 5,980 6,728 23,400 23,450 0 2,994 5,158 5,905 605 3,618 5,980 6,728 23,450 23,500 0 2,986 5,147 5,895 597 3,618 5,980 6,728 23,500 23,550 0 2,978 5,137 5,884 590 3,618 5,980 6,728 23,550 23,600 0 2,970 5,126 5,874 582 3,618 5,980 6,728 23,600 23,650 0 2,962 5,115 5,863 575 3,618 5,980 6,728 23,650 23,700 0 2,954 5,105 5,852 567 3,618 5,980 6,728 23,700 23,750 0 2,946 5,094 5,842 559 3,618 5,980 6,728 23,750 23,800 0 2,938 5,084 5,831 552 3,618 5,980 6,728 23,800 23,850 0 2,930 5,073 5,821 544 3,618 5,980 6,728 23,850 23,900 0 2,922 5,063 5,810 536 3,618 5,980 6,728 23,900 23,950 0 2,914 5,052 5,800 529 3,618 5,980 6,728 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5,980 6,728 24,850 24,900 0 2,762 4,852 5,600 383 3,618 5,980 6,728 24,900 24,950 0 2,754 4,842 5,589 376 3,618 5,980 6,728 24,950 25,000 0 2,746 4,831 5,579 368 3,618 5,980 6,728 25,000 25,050 0 2,738 4,821 5,568 360 3,618 5,980 6,728 25,050 25,100 0 2,730 4,810 5,558 353 3,618 5,980 6,728 25,100 25,150 0 2,722 4,800 5,547 345 3,618 5,980 6,728 25,150 25,200 0 2,714 4,789 5,537 337 3,618 5,980 6,728 25,200 25,250 0 2,706 4,779 5,526 330 3,618 5,980 6,728 25,250 25,300 0 2,698 4,768 5,515 322 3,618 5,980 6,728 25,300 25,350 0 2,690 4,757 5,505 314 3,618 5,980 6,728 25,350 25,400 0 2,682 4,747 5,494 307 3,618 5,980 6,728 25,400 25,450 0 2,674 4,736 5,484 299 3,618 5,980 6,728 25,450 25,500 0 2,666 4,726 5,473 291 3,618 5,980 6,728 25,500 25,550 0 2,658 4,715 5,463 284 3,609 5,968 6,716 25,550 25,600 0 2,650 4,705 5,452 276 3,601 5,958 6,705 25,600 25,650 0 2,642 4,694 5,442 269 3,593 5,947 6,695 25,650 25,700 0 2,634 4,684 5,431 261 3,585 5,937 6,684 25,700 25,750 0 2,626 4,673 5,421 253 3,577 5,926 6,674 25,750 25,800 0 2,618 4,663 5,410 246 3,569 5,916 6,663 25,800 25,850 0 2,610 4,652 5,400 238 3,561 5,905 6,653 25,850 25,900 0 2,602 4,642 5,389 230 3,553 5,895 6,642 25,900 25,950 0 2,594 4,631 5,379 223 3,545 5,884 6,632 25,950 26,000 0 2,586 4,621 5,368 215 3,537 5,874 6,621 26,000 26,050 0 2,578 4,610 5,358 207 3,529 5,863 6,611 26,050 26,100 0 2,570 4,600 5,347 200 3,521 5,853 6,600 26,100 26,150 0 2,562 4,589 5,336 192 3,513 5,842 6,590 26,150 26,200 0 2,554 4,578 5,326 184 3,505 5,832 6,579 26,200 26,250 0 2,546 4,568 5,315 177 3,497 5,821 6,568 26,250 26,300 0 2,538 4,557 5,305 169 3,489 5,810 6,558 26,300 26,350 0 2,530 4,547 5,294 161 3,481 5,800 6,547 26,350 26,400 0 2,522 4,536 5,284 154 3,473 5,789 6,537 26,400 26,450 0 2,514 4,526 5,273 146 3,465 5,779 6,526 26,450 26,500 0 2,506 4,515 5,263 138 3,457 5,768 6,516 26,500 26,550 0 2,498 4,505 5,252 131 3,449 5,758 6,505 26,550 26,600 0 2,490 4,494 5,242 123 3,441 5,747 6,495 26,600 26,650 0 2,482 4,484 5,231 116 3,433 5,737 6,484 26,650 26,700 0 2,474 4,473 5,221 108 3,425 5,726 6,474 26,700 26,750 0 2,466 4,463 5,210 100 3,417 5,716 6,463 26,750 26,800 0 2,458 4,452 5,200 93 3,409 5,705 6,453 26,800 26,850 0 2,450 4,442 5,189 85 3,401 5,695 6,442 26,850 26,900 0 2,442 4,431 5,179 77 3,393 5,684 6,432 26,900 26,950 0 2,434 4,421 5,168 70 3,385 5,674 6,421 26,950 27,000 0 2,426 4,410 5,157 62 3,377 5,663 6,411 27,000 27,050 0 2,418 4,399 5,147 54 3,369 5,653 6,400 27,050 27,100 0 2,410 4,389 5,136 47 3,361 5,642 6,389 27,100 27,150 0 2,402 4,378 5,126 39 3,353 5,631 6,379 27,150 27,200 0 2,394 4,368 5,115 31 3,345 5,621 6,368 27,200 27,250 0 2,386 4,357 5,105 24 3,337 5,610 6,358 27,250 27,300 0 2,378 4,347 5,094 16 3,329 5,600 6,347 27,300 27,350 0 2,370 4,336 5,084 8 3,321 5,589 6,337 27,350 27,400 0 2,362 4,326 5,073 * * If the amount you are looking up from the worksheet is at least $27,350 but less than $27,380, 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 $27,380 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit. 3,313 5,579 6,326 27,400 27,450 0 2,354 4,315 5,063 0 3,305 5,568 6,316 27,450 27,500 0 2,346 4,305 5,052 0 3,297 5,558 6,305 27,500 27,550 0 2,338 4,294 5,042 0 3,289 5,547 6,295 27,550 27,600 0 2,330 4,284 5,031 0 3,281 5,537 6,284 27,600 27,650 0 2,322 4,273 5,021 0 3,273 5,526 6,274 27,650 27,700 0 2,314 4,263 5,010 0 3,265 5,516 6,263 27,700 27,750 0 2,306 4,252 5,000 0 3,257 5,505 6,253 27,750 27,800 0 2,298 4,241 4,989 0 3,249 5,495 6,242 27,800 27,850 0 2,290 4,231 4,978 0 3,241 5,484 6,232 27,850 27,900 0 2,282 4,220 4,968 0 3,233 5,474 6,221 27,900 27,950 0 2,274 4,210 4,957 0 3,225 5,463 6,210 27,950 28,000 0 2,266 4,199 4,947 0 3,217 5,452 6,200 28,000 28,050 0 2,259 4,189 4,936 0 3,209 5,442 6,189 28,050 28,100 0 2,251 4,178 4,926 0 3,201 5,431 6,179 28,100 28,150 0 2,243 4,168 4,915 0 3,193 5,421 6,168 28,150 28,200 0 2,235 4,157 4,905 0 3,185 5,410 6,158 28,200 28,250 0 2,227 4,147 4,894 0 3,177 5,400 6,147 28,250 28,300 0 2,219 4,136 4,884 0 3,169 5,389 6,137 28,300 28,350 0 2,211 4,126 4,873 0 3,161 5,379 6,126 28,350 28,400 0 2,203 4,115 4,863 0 3,153 5,368 6,116 28,400 28,450 0 2,195 4,105 4,852 0 3,145 5,358 6,105 28,450 28,500 0 2,187 4,094 4,842 0 3,137 5,347 6,095 28,500 28,550 0 2,179 4,084 4,831 0 3,129 5,337 6,084 28,550 28,600 0 2,171 4,073 4,821 0 3,121 5,326 6,074 28,600 28,650 0 2,163 4,062 4,810 0 3,113 5,316 6,063 28,650 28,700 0 2,155 4,052 4,799 0 3,105 5,305 6,053 28,700 28,750 0 2,147 4,041 4,789 0 3,097 5,294 6,042 28,750 28,800 0 2,139 4,031 4,778 0 3,089 5,284 6,031 28,800 28,850 0 2,131 4,020 4,768 0 3,081 5,273 6,021 28,850 28,900 0 2,123 4,010 4,757 0 3,073 5,263 6,010 28,900 28,950 0 2,115 3,999 4,747 0 3,065 5,252 6,000 28,950 29,000 0 2,107 3,989 4,736 0 3,058 5,242 5,989 29,000 29,050 0 2,099 3,978 4,726 0 3,050 5,231 5,979 29,050 29,100 0 2,091 3,968 4,715 0 3,042 5,221 5,968 29,100 29,150 0 2,083 3,957 4,705 0 3,034 5,210 5,958 29,150 29,200 0 2,075 3,947 4,694 0 3,026 5,200 5,947 29,200 29,250 0 2,067 3,936 4,684 0 3,018 5,189 5,937 29,250 29,300 0 2,059 3,926 4,673 0 3,010 5,179 5,926 29,300 29,350 0 2,051 3,915 4,663 0 3,002 5,168 5,916 29,350 29,400 0 2,043 3,905 4,652 0 2,994 5,158 5,905 29,400 29,450 0 2,035 3,894 4,642 0 2,986 5,147 5,895 29,450 29,500 0 2,027 3,883 4,631 0 2,978 5,137 5,884 29,500 29,550 0 2,019 3,873 4,620 0 2,970 5,126 5,874 29,550 29,600 0 2,011 3,862 4,610 0 2,962 5,115 5,863 29,600 29,650 0 2,003 3,852 4,599 0 2,954 5,105 5,852 29,650 29,700 0 1,995 3,841 4,589 0 2,946 5,094 5,842 29,700 29,750 0 1,987 3,831 4,578 0 2,938 5,084 5,831 29,750 29,800 0 1,979 3,820 4,568 0 2,930 5,073 5,821 29,800 29,850 0 1,971 3,810 4,557 0 2,922 5,063 5,810 29,850 29,900 0 1,963 3,799 4,547 0 2,914 5,052 5,800 29,900 29,950 0 1,955 3,789 4,536 0 2,906 5,042 5,789 29,950 30,000 0 1,947 3,778 4,526 0 2,898 5,031 5,779 30,000 30,050 0 1,939 3,768 4,515 0 2,890 5,021 5,768 30,050 30,100 0 1,931 3,757 4,505 0 2,882 5,010 5,758 30,100 30,150 0 1,923 3,747 4,494 0 2,874 5,000 5,747 30,150 30,200 0 1,915 3,736 4,484 0 2,866 4,989 5,737 30,200 30,250 0 1,907 3,726 4,473 0 2,858 4,979 5,726 30,250 30,300 0 1,899 3,715 4,462 0 2,850 4,968 5,716 30,300 30,350 0 1,891 3,704 4,452 0 2,842 4,958 5,705 30,350 30,400 0 1,883 3,694 4,441 0 2,834 4,947 5,695 30,400 30,450 0 1,875 3,683 4,431 0 2,826 4,936 5,684 30,450 30,500 0 1,867 3,673 4,420 0 2,818 4,926 5,673 30,500 30,550 0 1,859 3,662 4,410 0 2,810 4,915 5,663 30,550 30,600 0 1,851 3,652 4,399 0 2,802 4,905 5,652 30,600 30,650 0 1,843 3,641 4,389 0 2,794 4,894 5,642 30,650 30,700 0 1,835 3,631 4,378 0 2,786 4,884 5,631 30,700 30,750 0 1,827 3,620 4,368 0 2,778 4,873 5,621 30,750 30,800 0 1,819 3,610 4,357 0 2,770 4,863 5,610 30,800 30,850 0 1,811 3,599 4,347 0 2,762 4,852 5,600 30,850 30,900 0 1,803 3,589 4,336 0 2,754 4,842 5,589 30,900 30,950 0 1,795 3,578 4,326 0 2,746 4,831 5,579 30,950 31,000 0 1,787 3,568 4,315 0 2,738 4,821 5,568 31,000 31,050 0 1,779 3,557 4,305 0 2,730 4,810 5,558 31,050 31,100 0 1,771 3,547 4,294 0 2,722 4,800 5,547 31,100 31,150 0 1,763 3,536 4,283 0 2,714 4,789 5,537 31,150 31,200 0 1,755 3,525 4,273 0 2,706 4,779 5,526 31,200 31,250 0 1,747 3,515 4,262 0 2,698 4,768 5,515 31,250 31,300 0 1,739 3,504 4,252 0 2,690 4,757 5,505 31,300 31,350 0 1,731 3,494 4,241 0 2,682 4,747 5,494 31,350 31,400 0 1,723 3,483 4,231 0 2,674 4,736 5,484 31,400 31,450 0 1,715 3,473 4,220 0 2,666 4,726 5,473 31,450 31,500 0 1,707 3,462 4,210 0 2,658 4,715 5,463 31,500 31,550 0 1,699 3,452 4,199 0 2,650 4,705 5,452 31,550 31,600 0 1,691 3,441 4,189 0 2,642 4,694 5,442 31,600 31,650 0 1,683 3,431 4,178 0 2,634 4,684 5,431 31,650 31,700 0 1,675 3,420 4,168 0 2,626 4,673 5,421 31,700 31,750 0 1,667 3,410 4,157 0 2,618 4,663 5,410 31,750 31,800 0 1,659 3,399 4,147 0 2,610 4,652 5,400 31,800 31,850 0 1,651 3,389 4,136 0 2,602 4,642 5,389 31,850 31,900 0 1,643 3,378 4,126 0 2,594 4,631 5,379 31,900 31,950 0 1,635 3,368 4,115 0 2,586 4,621 5,368 31,950 32,000 0 1,627 3,357 4,104 0 2,578 4,610 5,358 32,000 32,050 0 1,619 3,346 4,094 0 2,570 4,600 5,347 32,050 32,100 0 1,611 3,336 4,083 0 2,562 4,589 5,336 32,100 32,150 0 1,603 3,325 4,073 0 2,554 4,578 5,326 32,150 32,200 0 1,595 3,315 4,062 0 2,546 4,568 5,315 32,200 32,250 0 1,587 3,304 4,052 0 2,538 4,557 5,305 32,250 32,300 0 1,579 3,294 4,041 0 2,530 4,547 5,294 32,300 32,350 0 1,571 3,283 4,031 0 2,522 4,536 5,284 32,350 32,400 0 1,563 3,273 4,020 0 2,514 4,526 5,273 32,400 32,450 0 1,555 3,262 4,010 0 2,506 4,515 5,263 32,450 32,500 0 1,547 3,252 3,999 0 2,498 4,505 5,252 32,500 32,550 0 1,539 3,241 3,989 0 2,490 4,494 5,242 32,550 32,600 0 1,531 3,231 3,978 0 2,482 4,484 5,231 32,600 32,650 0 1,523 3,220 3,968 0 2,474 4,473 5,221 32,650 32,700 0 1,515 3,210 3,957 0 2,466 4,463 5,210 32,700 32,750 0 1,507 3,199 3,947 0 2,458 4,452 5,200 32,750 32,800 0 1,499 3,188 3,936 0 2,450 4,442 5,189 32,800 32,850 0 1,491 3,178 3,925 0 2,442 4,431 5,179 32,850 32,900 0 1,483 3,167 3,915 0 2,434 4,421 5,168 32,900 32,950 0 1,475 3,157 3,904 0 2,426 4,410 5,157 32,950 33,000 0 1,467 3,146 3,894 0 2,418 4,399 5,147 33,000 33,050 0 1,460 3,136 3,883 0 2,410 4,389 5,136 33,050 33,100 0 1,452 3,125 3,873 0 2,402 4,378 5,126 33,100 33,150 0 1,444 3,115 3,862 0 2,394 4,368 5,115 33,150 33,200 0 1,436 3,104 3,852 0 2,386 4,357 5,105 33,200 33,250 0 1,428 3,094 3,841 0 2,378 4,347 5,094 33,250 33,300 0 1,420 3,083 3,831 0 2,370 4,336 5,084 33,300 33,350 0 1,412 3,073 3,820 0 2,362 4,326 5,073 33,350 33,400 0 1,404 3,062 3,810 0 2,354 4,315 5,063 33,400 33,450 0 1,396 3,052 3,799 0 2,346 4,305 5,052 33,450 33,500 0 1,388 3,041 3,789 0 2,338 4,294 5,042 33,500 33,550 0 1,380 3,031 3,778 0 2,330 4,284 5,031 33,550 33,600 0 1,372 3,020 3,768 0 2,322 4,273 5,021 33,600 33,650 0 1,364 3,009 3,757 0 2,314 4,263 5,010 33,650 33,700 0 1,356 2,999 3,746 0 2,306 4,252 5,000 33,700 33,750 0 1,348 2,988 3,736 0 2,298 4,241 4,989 33,750 33,800 0 1,340 2,978 3,725 0 2,290 4,231 4,978 33,800 33,850 0 1,332 2,967 3,715 0 2,282 4,220 4,968 33,850 33,900 0 1,324 2,957 3,704 0 2,274 4,210 4,957 33,900 33,950 0 1,316 2,946 3,694 0 2,266 4,199 4,947 33,950 34,000 0 1,308 2,936 3,683 0 2,259 4,189 4,936 34,000 34,050 0 1,300 2,925 3,673 0 2,251 4,178 4,926 34,050 34,100 0 1,292 2,915 3,662 0 2,243 4,168 4,915 34,100 34,150 0 1,284 2,904 3,652 0 2,235 4,157 4,905 34,150 34,200 0 1,276 2,894 3,641 0 2,227 4,147 4,894 34,200 34,250 0 1,268 2,883 3,631 0 2,219 4,136 4,884 34,250 34,300 0 1,260 2,873 3,620 0 2,211 4,126 4,873 34,300 34,350 0 1,252 2,862 3,610 0 2,203 4,115 4,863 34,350 34,400 0 1,244 2,852 3,599 0 2,195 4,105 4,852 34,400 34,450 0 1,236 2,841 3,589 0 2,187 4,094 4,842 34,450 34,500 0 1,228 2,830 3,578 0 2,179 4,084 4,831 34,500 34,550 0 1,220 2,820 3,567 0 2,171 4,073 4,821 34,550 34,600 0 1,212 2,809 3,557 0 2,163 4,062 4,810 34,600 34,650 0 1,204 2,799 3,546 0 2,155 4,052 4,799 34,650 34,700 0 1,196 2,788 3,536 0 2,147 4,041 4,789 34,700 34,750 0 1,188 2,778 3,525 0 2,139 4,031 4,778 34,750 34,800 0 1,180 2,767 3,515 0 2,131 4,020 4,768 34,800 34,850 0 1,172 2,757 3,504 0 2,123 4,010 4,757 34,850 34,900 0 1,164 2,746 3,494 0 2,115 3,999 4,747 34,900 34,950 0 1,156 2,736 3,483 0 2,107 3,989 4,736 34,950 35,000 0 1,148 2,725 3,473 0 2,099 3,978 4,726 35,000 35,050 0 1,140 2,715 3,462 0 2,091 3,968 4,715 35,050 35,100 0 1,132 2,704 3,452 0 2,083 3,957 4,705 35,100 35,150 0 1,124 2,694 3,441 0 2,075 3,947 4,694 35,150 35,200 0 1,116 2,683 3,431 0 2,067 3,936 4,684 35,200 35,250 0 1,108 2,673 3,420 0 2,059 3,926 4,673 35,250 35,300 0 1,100 2,662 3,409 0 2,051 3,915 4,663 35,300 35,350 0 1,092 2,651 3,399 0 2,043 3,905 4,652 35,350 35,400 0 1,084 2,641 3,388 0 2,035 3,894 4,642 35,400 35,450 0 1,076 2,630 3,378 0 2,027 3,883 4,631 35,450 35,500 0 1,068 2,620 3,367 0 2,019 3,873 4,620 35,500 35,550 0 1,060 2,609 3,357 0 2,011 3,862 4,610 35,550 35,600 0 1,052 2,599 3,346 0 2,003 3,852 4,599 35,600 35,650 0 1,044 2,588 3,336 0 1,995 3,841 4,589 35,650 35,700 0 1,036 2,578 3,325 0 1,987 3,831 4,578 35,700 35,750 0 1,028 2,567 3,315 0 1,979 3,820 4,568 35,750 35,800 0 1,020 2,557 3,304 0 1,971 3,810 4,557 35,800 35,850 0 1,012 2,546 3,294 0 1,963 3,799 4,547 35,850 35,900 0 1,004 2,536 3,283 0 1,955 3,789 4,536 35,900 35,950 0 996 2,525 3,273 0 1,947 3,778 4,526 35,950 36,000 0 988 2,515 3,262 0 1,939 3,768 4,515 36,000 36,050 0 980 2,504 3,252 0 1,931 3,757 4,505 36,050 36,100 0 972 2,494 3,241 0 1,923 3,747 4,494 36,100 36,150 0 964 2,483 3,230 0 1,915 3,736 4,484 36,150 36,200 0 956 2,472 3,220 0 1,907 3,726 4,473 36,200 36,250 0 948 2,462 3,209 0 1,899 3,715 4,462 36,250 36,300 0 940 2,451 3,199 0 1,891 3,704 4,452 36,300 36,350 0 932 2,441 3,188 0 1,883 3,694 4,441 36,350 36,400 0 924 2,430 3,178 0 1,875 3,683 4,431 36,400 36,450 0 916 2,420 3,167 0 1,867 3,673 4,420 36,450 36,500 0 908 2,409 3,157 0 1,859 3,662 4,410 36,500 36,550 0 900 2,399 3,146 0 1,851 3,652 4,399 36,550 36,600 0 892 2,388 3,136 0 1,843 3,641 4,389 36,600 36,650 0 884 2,378 3,125 0 1,835 3,631 4,378 36,650 36,700 0 876 2,367 3,115 0 1,827 3,620 4,368 36,700 36,750 0 868 2,357 3,104 0 1,819 3,610 4,357 36,750 36,800 0 860 2,346 3,094 0 1,811 3,599 4,347 36,800 36,850 0 852 2,336 3,083 0 1,803 3,589 4,336 36,850 36,900 0 844 2,325 3,073 0 1,795 3,578 4,326 36,900 36,950 0 836 2,315 3,062 0 1,787 3,568 4,315 36,950 37,000 0 828 2,304 3,051 0 1,779 3,557 4,305 37,000 37,050 0 820 2,293 3,041 0 1,771 3,547 4,294 37,050 37,100 0 812 2,283 3,030 0 1,763 3,536 4,283 37,100 37,150 0 804 2,272 3,020 0 1,755 3,525 4,273 37,150 37,200 0 796 2,262 3,009 0 1,747 3,515 4,262 37,200 37,250 0 788 2,251 2,999 0 1,739 3,504 4,252 37,250 37,300 0 780 2,241 2,988 0 1,731 3,494 4,241 37,300 37,350 0 772 2,230 2,978 0 1,723 3,483 4,231 37,350 37,400 0 764 2,220 2,967 0 1,715 3,473 4,220 37,400 37,450 0 756 2,209 2,957 0 1,707 3,462 4,210 37,450 37,500 0 748 2,199 2,946 0 1,699 3,452 4,199 37,500 37,550 0 740 2,188 2,936 0 1,691 3,441 4,189 37,550 37,600 0 732 2,178 2,925 0 1,683 3,431 4,178 37,600 37,650 0 724 2,167 2,915 0 1,675 3,420 4,168 37,650 37,700 0 716 2,157 2,904 0 1,667 3,410 4,157 37,700 37,750 0 708 2,146 2,894 0 1,659 3,399 4,147 37,750 37,800 0 700 2,135 2,883 0 1,651 3,389 4,136 37,800 37,850 0 692 2,125 2,872 0 1,643 3,378 4,126 37,850 37,900 0 684 2,114 2,862 0 1,635 3,368 4,115 37,900 37,950 0 676 2,104 2,851 0 1,627 3,357 4,104 37,950 38,000 0 668 2,093 2,841 0 1,619 3,346 4,094 38,000 38,050 0 661 2,083 2,830 0 1,611 3,336 4,083 38,050 38,100 0 653 2,072 2,820 0 1,603 3,325 4,073 38,100 38,150 0 645 2,062 2,809 0 1,595 3,315 4,062 38,150 38,200 0 637 2,051 2,799 0 1,587 3,304 4,052 38,200 38,250 0 629 2,041 2,788 0 1,579 3,294 4,041 38,250 38,300 0 621 2,030 2,778 0 1,571 3,283 4,031 38,300 38,350 0 613 2,020 2,767 0 1,563 3,273 4,020 38,350 38,400 0 605 2,009 2,757 0 1,555 3,262 4,010 38,400 38,450 0 597 1,999 2,746 0 1,547 3,252 3,999 38,450 38,500 0 589 1,988 2,736 0 1,539 3,241 3,989 38,500 38,550 0 581 1,978 2,725 0 1,531 3,231 3,978 38,550 38,600 0 573 1,967 2,715 0 1,523 3,220 3,968 38,600 38,650 0 565 1,956 2,704 0 1,515 3,210 3,957 38,650 38,700 0 557 1,946 2,693 0 1,507 3,199 3,947 38,700 38,750 0 549 1,935 2,683 0 1,499 3,188 3,936 38,750 38,800 0 541 1,925 2,672 0 1,491 3,178 3,925 38,800 38,850 0 533 1,914 2,662 0 1,483 3,167 3,915 38,850 38,900 0 525 1,904 2,651 0 1,475 3,157 3,904 38,900 38,950 0 517 1,893 2,641 0 1,467 3,146 3,894 38,950 39,000 0 509 1,883 2,630 0 1,460 3,136 3,883 39,000 39,050 0 501 1,872 2,620 0 1,452 3,125 3,873 39,050 39,100 0 493 1,862 2,609 0 1,444 3,115 3,862 39,100 39,150 0 485 1,851 2,599 0 1,436 3,104 3,852 39,150 39,200 0 477 1,841 2,588 0 1,428 3,094 3,841 39,200 39,250 0 469 1,830 2,578 0 1,420 3,083 3,831 39,250 39,300 0 461 1,820 2,567 0 1,412 3,073 3,820 39,300 39,350 0 453 1,809 2,557 0 1,404 3,062 3,810 39,350 39,400 0 445 1,799 2,546 0 1,396 3,052 3,799 39,400 39,450 0 437 1,788 2,536 0 1,388 3,041 3,789 39,450 39,500 0 429 1,777 2,525 0 1,380 3,031 3,778 39,500 39,550 0 421 1,767 2,514 0 1,372 3,020 3,768 39,550 39,600 0 413 1,756 2,504 0 1,364 3,009 3,757 39,600 39,650 0 405 1,746 2,493 0 1,356 2,999 3,746 39,650 39,700 0 397 1,735 2,483 0 1,348 2,988 3,736 39,700 39,750 0 389 1,725 2,472 0 1,340 2,978 3,725 39,750 39,800 0 381 1,714 2,462 0 1,332 2,967 3,715 39,800 39,850 0 373 1,704 2,451 0 1,324 2,957 3,704 39,850 39,900 0 365 1,693 2,441 0 1,316 2,946 3,694 39,900 39,950 0 357 1,683 2,430 0 1,308 2,936 3,683 39,950 40,000 0 349 1,672 2,420 0 1,300 2,925 3,673 40,000 40,050 0 341 1,662 2,409 0 1,292 2,915 3,662 40,050 40,100 0 333 1,651 2,399 0 1,284 2,904 3,652 40,100 40,150 0 325 1,641 2,388 0 1,276 2,894 3,641 40,150 40,200 0 317 1,630 2,378 0 1,268 2,883 3,631 40,200 40,250 0 309 1,620 2,367 0 1,260 2,873 3,620 40,250 40,300 0 301 1,609 2,356 0 1,252 2,862 3,610 40,300 40,350 0 293 1,598 2,346 0 1,244 2,852 3,599 40,350 40,400 0 285 1,588 2,335 0 1,236 2,841 3,589 40,400 40,450 0 277 1,577 2,325 0 1,228 2,830 3,578 40,450 40,500 0 269 1,567 2,314 0 1,220 2,820 3,567 40,500 40,550 0 261 1,556 2,304 0 1,212 2,809 3,557 40,550 40,600 0 253 1,546 2,293 0 1,204 2,799 3,546 40,600 40,650 0 245 1,535 2,283 0 1,196 2,788 3,536 40,650 40,700 0 237 1,525 2,272 0 1,188 2,778 3,525 40,700 40,750 0 229 1,514 2,262 0 1,180 2,767 3,515 40,750 40,800 0 221 1,504 2,251 0 1,172 2,757 3,504 40,800 40,850 0 213 1,493 2,241 0 1,164 2,746 3,494 40,850 40,900 0 205 1,483 2,230 0 1,156 2,736 3,483 40,900 40,950 0 197 1,472 2,220 0 1,148 2,725 3,473 40,950 41,000 0 189 1,462 2,209 0 1,140 2,715 3,462 41,000 41,050 0 181 1,451 2,199 0 1,132 2,704 3,452 41,050 41,100 0 173 1,441 2,188 0 1,124 2,694 3,441 41,100 41,150 0 165 1,430 2,177 0 1,116 2,683 3,431 41,150 41,200 0 157 1,419 2,167 0 1,108 2,673 3,420 41,200 41,250 0 149 1,409 2,156 0 1,100 2,662 3,409 41,250 41,300 0 141 1,398 2,146 0 1,092 2,651 3,399 41,300 41,350 0 133 1,388 2,135 0 1,084 2,641 3,388 41,350 41,400 0 125 1,377 2,125 0 1,076 2,630 3,378 41,400 41,450 0 117 1,367 2,114 0 1,068 2,620 3,367 41,450 41,500 0 109 1,356 2,104 0 1,060 2,609 3,357 41,500 41,550 0 101 1,346 2,093 0 1,052 2,599 3,346 41,550 41,600 0 93 1,335 2,083 0 1,044 2,588 3,336 41,600 41,650 0 85 1,325 2,072 0 1,036 2,578 3,325 41,650 41,700 0 77 1,314 2,062 0 1,028 2,567 3,315 41,700 41,750 0 69 1,304 2,051 0 1,020 2,557 3,304 41,750 41,800 0 61 1,293 2,041 0 1,012 2,546 3,294 41,800 41,850 0 53 1,283 2,030 0 1,004 2,536 3,283 41,850 41,900 0 45 1,272 2,020 0 996 2,525 3,273 41,900 41,950 0 37 1,262 2,009 0 988 2,515 3,262 41,950 42,000 0 29 1,251 1,998 0 980 2,504 3,252 42,000 42,050 0 21 1,240 1,988 0 972 2,494 3,241 42,050 42,100 0 13 1,230 1,977 0 964 2,483 3,230 42,100 42,150 0 5 1,219 1,967 0 956 2,472 3,220 42,150 42,200 0 * * If the amount you are looking up from the worksheet is at least $42,150 but less than $42,158, 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 $42,158 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit. 1,209 1,956 0 948 2,462 3,209 42,200 42,250 0 0 1,198 1,946 0 940 2,451 3,199 42,250 42,300 0 0 1,188 1,935 0 932 2,441 3,188 42,300 42,350 0 0 1,177 1,925 0 924 2,430 3,178 42,350 42,400 0 0 1,167 1,914 0 916 2,420 3,167 42,400 42,450 0 0 1,156 1,904 0 908 2,409 3,157 42,450 42,500 0 0 1,146 1,893 0 900 2,399 3,146 42,500 42,550 0 0 1,135 1,883 0 892 2,388 3,136 42,550 42,600 0 0 1,125 1,872 0 884 2,378 3,125 42,600 42,650 0 0 1,114 1,862 0 876 2,367 3,115 42,650 42,700 0 0 1,104 1,851 0 868 2,357 3,104 42,700 42,750 0 0 1,093 1,841 0 860 2,346 3,094 42,750 42,800 0 0 1,082 1,830 0 852 2,336 3,083 42,800 42,850 0 0 1,072 1,819 0 844 2,325 3,073 42,850 42,900 0 0 1,061 1,809 0 836 2,315 3,062 42,900 42,950 0 0 1,051 1,798 0 828 2,304 3,051 42,950 43,000 0 0 1,040 1,788 0 820 2,293 3,041 43,000 43,050 0 0 1,030 1,777 0 812 2,283 3,030 43,050 43,100 0 0 1,019 1,767 0 804 2,272 3,020 43,100 43,150 0 0 1,009 1,756 0 796 2,262 3,009 43,150 43,200 0 0 998 1,746 0 788 2,251 2,999 43,200 43,250 0 0 988 1,735 0 780 2,241 2,988 43,250 43,300 0 0 977 1,725 0 772 2,230 2,978 43,300 43,350 0 0 967 1,714 0 764 2,220 2,967 43,350 43,400 0 0 956 1,704 0 756 2,209 2,957 43,400 43,450 0 0 946 1,693 0 748 2,199 2,946 43,450 43,500 0 0 935 1,683 0 740 2,188 2,936 43,500 43,550 0 0 925 1,672 0 732 2,178 2,925 43,550 43,600 0 0 914 1,662 0 724 2,167 2,915 43,600 43,650 0 0 903 1,651 0 716 2,157 2,904 43,650 43,700 0 0 893 1,640 0 708 2,146 2,894 43,700 43,750 0 0 882 1,630 0 700 2,135 2,883 43,750 43,800 0 0 872 1,619 0 692 2,125 2,872 43,800 43,850 0 0 861 1,609 0 684 2,114 2,862 43,850 43,900 0 0 851 1,598 0 676 2,104 2,851 43,900 43,950 0 0 840 1,588 0 668 2,093 2,841 43,950 44,000 0 0 830 1,577 0 661 2,083 2,830 44,000 44,050 0 0 819 1,567 0 653 2,072 2,820 44,050 44,100 0 0 809 1,556 0 645 2,062 2,809 44,100 44,150 0 0 798 1,546 0 637 2,051 2,799 44,150 44,200 0 0 788 1,535 0 629 2,041 2,788 44,200 44,250 0 0 777 1,525 0 621 2,030 2,778 44,250 44,300 0 0 767 1,514 0 613 2,020 2,767 44,300 44,350 0 0 756 1,504 0 605 2,009 2,757 44,350 44,400 0 0 746 1,493 0 597 1,999 2,746 44,400 44,450 0 0 735 1,483 0 589 1,988 2,736 44,450 44,500 0 0 724 1,472 0 581 1,978 2,725 44,500 44,550 0 0 714 1,461 0 573 1,967 2,715 44,550 44,600 0 0 703 1,451 0 565 1,956 2,704 44,600 44,650 0 0 693 1,440 0 557 1,946 2,693 44,650 44,700 0 0 682 1,430 0 549 1,935 2,683 44,700 44,750 0 0 672 1,419 0 541 1,925 2,672 44,750 44,800 0 0 661 1,409 0 533 1,914 2,662 44,800 44,850 0 0 651 1,398 0 525 1,904 2,651 44,850 44,900 0 0 640 1,388 0 517 1,893 2,641 44,900 44,950 0 0 630 1,377 0 509 1,883 2,630 44,950 45,000 0 0 619 1,367 0 501 1,872 2,620 45,000 45,050 0 0 609 1,356 0 493 1,862 2,609 45,050 45,100 0 0 598 1,346 0 485 1,851 2,599 45,100 45,150 0 0 588 1,335 0 477 1,841 2,588 45,150 45,200 0 0 577 1,325 0 469 1,830 2,578 45,200 45,250 0 0 567 1,314 0 461 1,820 2,567 45,250 45,300 0 0 556 1,303 0 453 1,809 2,557 45,300 45,350 0 0 545 1,293 0 445 1,799 2,546 45,350 45,400 0 0 535 1,282 0 437 1,788 2,536 45,400 45,450 0 0 524 1,272 0 429 1,777 2,525 45,450 45,500 0 0 514 1,261 0 421 1,767 2,514 45,500 45,550 0 0 503 1,251 0 413 1,756 2,504 45,550 45,600 0 0 493 1,240 0 405 1,746 2,493 45,600 45,650 0 0 482 1,230 0 397 1,735 2,483 45,650 45,700 0 0 472 1,219 0 389 1,725 2,472 45,700 45,750 0 0 461 1,209 0 381 1,714 2,462 45,750 45,800 0 0 451 1,198 0 373 1,704 2,451 45,800 45,850 0 0 440 1,188 0 365 1,693 2,441 45,850 45,900 0 0 430 1,177 0 357 1,683 2,430 45,900 45,950 0 0 419 1,167 0 349 1,672 2,420 45,950 46,000 0 0 409 1,156 0 341 1,662 2,409 46,000 46,050 0 0 398 1,146 0 333 1,651 2,399 46,050 46,100 0 0 388 1,135 0 325 1,641 2,388 46,100 46,150 0 0 377 1,124 0 317 1,630 2,378 46,150 46,200 0 0 366 1,114 0 309 1,620 2,367 46,200 46,250 0 0 356 1,103 0 301 1,609 2,356 46,250 46,300 0 0 345 1,093 0 293 1,598 2,346 46,300 46,350 0 0 335 1,082 0 285 1,588 2,335 46,350 46,400 0 0 324 1,072 0 277 1,577 2,325 46,400 46,450 0 0 314 1,061 0 269 1,567 2,314 46,450 46,500 0 0 303 1,051 0 261 1,556 2,304 46,500 46,550 0 0 293 1,040 0 253 1,546 2,293 46,550 46,600 0 0 282 1,030 0 245 1,535 2,283 46,600 46,650 0 0 272 1,019 0 237 1,525 2,272 46,650 46,700 0 0 261 1,009 0 229 1,514 2,262 46,700 46,750 0 0 251 998 0 221 1,504 2,251 46,750 46,800 0 0 240 988 0 213 1,493 2,241 46,800 46,850 0 0 230 977 0 205 1,483 2,230 46,850 46,900 0 0 219 967 0 197 1,472 2,220 46,900 46,950 0 0 209 956 0 189 1,462 2,209 46,950 47,000 0 0 198 945 0 181 1,451 2,199 47,000 47,050 0 0 187 935 0 173 1,441 2,188 47,050 47,100 0 0 177 924 0 165 1,430 2,177 47,100 47,150 0 0 166 914 0 157 1,419 2,167 47,150 47,200 0 0 156 903 0 149 1,409 2,156 47,200 47,250 0 0 145 893 0 141 1,398 2,146 47,250 47,300 0 0 135 882 0 133 1,388 2,135 47,300 47,350 0 0 124 872 0 125 1,377 2,125 47,350 47,400 0 0 114 861 0 117 1,367 2,114 47,400 47,450 0 0 103 851 0 109 1,356 2,104 47,450 47,500 0 0 93 840 0 101 1,346 2,093 47,500 47,550 0 0 82 830 0 93 1,335 2,083 47,550 47,600 0 0 72 819 0 85 1,325 2,072 47,600 47,650 0 0 61 809 0 77 1,314 2,062 47,650 47,700 0 0 51 798 0 69 1,304 2,051 47,700 47,750 0 0 40 788 0 61 1,293 2,041 47,750 47,800 0 0 29 777 0 53 1,283 2,030 47,800 47,850 0 0 19 766 0 45 1,272 2,020 47,850 47,900 0 0 8 756 0 37 1,262 2,009 47,900 47,950 0 0 * * If the amount you are looking up from the worksheet is at least $47,900 but less than $47,915, 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 $47,915 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit. 745 0 29 1,251 1,998 47,950 48,000 0 0 0 735 0 21 1,240 1,988 48,000 48,050 0 0 0 724 0 13 1,230 1,977 48,050 48,100 0 0 0 714 0 5 1,219 1,967 48,100 48,150 0 0 0 703 0 ** ** If the amount you are looking up from the worksheet is at least $48,100 but less than $48,108, 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 $48,108 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit. 1,209 1,956 48,150 48,200 0 0 0 693 0 0 1,198 1,946 48,200 48,250 0 0 0 682 0 0 1,188 1,935 48,250 48,300 0 0 0 672 0 0 1,177 1,925 48,300 48,350 0 0 0 661 0 0 1,167 1,914 48,350 48,400 0 0 0 651 0 0 1,156 1,904 48,400 48,450 0 0 0 640 0 0 1,146 1,893 48,450 48,500 0 0 0 630 0 0 1,135 1,883 48,500 48,550 0 0 0 619 0 0 1,125 1,872 48,550 48,600 0 0 0 609 0 0 1,114 1,862 48,600 48,650 0 0 0 598 0 0 1,104 1,851 48,650 48,700 0 0 0 587 0 0 1,093 1,841 48,700 48,750 0 0 0 577 0 0 1,082 1,830 48,750 48,800 0 0 0 566 0 0 1,072 1,819 48,800 48,850 0 0 0 556 0 0 1,061 1,809 48,850 48,900 0 0 0 545 0 0 1,051 1,798 48,900 48,950 0 0 0 535 0 0 1,040 1,788 48,950 49,000 0 0 0 524 0 0 1,030 1,777 49,000 49,050 0 0 0 514 0 0 1,019 1,767 49,050 49,100 0 0 0 503 0 0 1,009 1,756 49,100 49,150 0 0 0 493 0 0 998 1,746 49,150 49,200 0 0 0 482 0 0 988 1,735 49,200 49,250 0 0 0 472 0 0 977 1,725 49,250 49,300 0 0 0 461 0 0 967 1,714 49,300 49,350 0 0 0 451 0 0 956 1,704 49,350 49,400 0 0 0 440 0 0 946 1,693 49,400 49,450 0 0 0 430 0 0 935 1,683 49,450 49,500 0 0 0 419 0 0 925 1,672 49,500 49,550 0 0 0 408 0 0 914 1,662 49,550 49,600 0 0 0 398 0 0 903 1,651 49,600 49,650 0 0 0 387 0 0 893 1,640 49,650 49,700 0 0 0 377 0 0 882 1,630 49,700 49,750 0 0 0 366 0 0 872 1,619 49,750 49,800 0 0 0 356 0 0 861 1,609 49,800 49,850 0 0 0 345 0 0 851 1,598 49,850 49,900 0 0 0 335 0 0 840 1,588 49,900 49,950 0 0 0 324 0 0 830 1,577 49,950 50,000 0 0 0 314 0 0 819 1,567 50,000 50,050 0 0 0 303 0 0 809 1,556 50,050 50,100 0 0 0 293 0 0 798 1,546 50,100 50,150 0 0 0 282 0 0 788 1,535 50,150 50,200 0 0 0 272 0 0 777 1,525 50,200 50,250 0 0 0 261 0 0 767 1,514 50,250 50,300 0 0 0 250 0 0 756 1,504 50,300 50,350 0 0 0 240 0 0 746 1,493 50,350 50,400 0 0 0 229 0 0 735 1,483 50,400 50,450 0 0 0 219 0 0 724 1,472 50,450 50,500 0 0 0 208 0 0 714 1,461 50,500 50,550 0 0 0 198 0 0 703 1,451 50,550 50,600 0 0 0 187 0 0 693 1,440 50,600 50,650 0 0 0 177 0 0 682 1,430 50,650 50,700 0 0 0 166 0 0 672 1,419 50,700 50,750 0 0 0 156 0 0 661 1,409 50,750 50,800 0 0 0 145 0 0 651 1,398 50,800 50,850 0 0 0 135 0 0 640 1,388 50,850 50,900 0 0 0 124 0 0 630 1,377 50,900 50,950 0 0 0 114 0 0 619 1,367 50,950 51,000 0 0 0 103 0 0 609 1,356 51,000 51,050 0 0 0 93 0 0 598 1,346 51,050 51,100 0 0 0 82 0 0 588 1,335 51,100 51,150 0 0 0 71 0 0 577 1,325 51,150 51,200 0 0 0 61 0 0 567 1,314 51,200 51,250 0 0 0 50 0 0 556 1,303 51,250 51,300 0 0 0 40 0 0 545 1,293 51,300 51,350 0 0 0 29 0 0 535 1,282 51,350 51,400 0 0 0 19 0 0 524 1,272 51,400 51,450 0 0 0 8 0 0 514 1,261 51,450 51,500 0 0 0 * * If the amount you are looking up from the worksheet is at least $51,450 but less than $51,464, and you have three qualifying children who have valid SSNs, your credit is $2. If the amount you are looking up from the worksheet is $51,464 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit. 0 0 503 1,251 51,500 51,550 0 0 0 0 0 0 493 1,240 51,550 51,600 0 0 0 0 0 0 482 1,230 51,600 51,650 0 0 0 0 0 0 472 1,219 51,650 51,700 0 0 0 0 0 0 461 1,209 51,700 51,750 0 0 0 0 0 0 451 1,198 51,750 51,800 0 0 0 0 0 0 440 1,188 51,800 51,850 0 0 0 0 0 0 430 1,177 51,850 51,900 0 0 0 0 0 0 419 1,167 51,900 51,950 0 0 0 0 0 0 409 1,156 51,950 52,000 0 0 0 0 0 0 398 1,146 52,000 52,050 0 0 0 0 0 0 388 1,135 52,050 52,100 0 0 0 0 0 0 377 1,124 52,100 52,150 0 0 0 0 0 0 366 1,114 52,150 52,200 0 0 0 0 0 0 356 1,103 52,200 52,250 0 0 0 0 0 0 345 1,093 52,250 52,300 0 0 0 0 0 0 335 1,082 52,300 52,350 0 0 0 0 0 0 324 1,072 52,350 52,400 0 0 0 0 0 0 314 1,061 52,400 52,450 0 0 0 0 0 0 303 1,051 52,450 52,500 0 0 0 0 0 0 293 1,040 52,500 52,550 0 0 0 0 0 0 282 1,030 52,550 52,600 0 0 0 0 0 0 272 1,019 52,600 52,650 0 0 0 0 0 0 261 1,009 52,650 52,700 0 0 0 0 0 0 251 998 52,700 52,750 0 0 0 0 0 0 240 988 52,750 52,800 0 0 0 0 0 0 230 977 52,800 52,850 0 0 0 0 0 0 219 967 52,850 52,900 0 0 0 0 0 0 209 956 52,900 52,950 0 0 0 0 0 0 198 945 52,950 53,000 0 0 0 0 0 0 187 935 53,000 53,050 0 0 0 0 0 0 177 924 53,050 53,100 0 0 0 0 0 0 166 914 53,100 53,150 0 0 0 0 0 0 156 903 53,150 53,200 0 0 0 0 0 0 145 893 53,200 53,250 0 0 0 0 0 0 135 882 53,250 53,300 0 0 0 0 0 0 124 872 53,300 53,350 0 0 0 0 0 0 114 861 53,350 53,400 0 0 0 0 0 0 103 851 53,400 53,450 0 0 0 0 0 0 93 840 53,450 53,500 0 0 0 0 0 0 82 830 53,500 53,550 0 0 0 0 0 0 72 819 53,550 53,600 0 0 0 0 0 0 61 809 53,600 53,650 0 0 0 0 0 0 51 798 53,650 53,700 0 0 0 0 0 0 40 788 53,700 53,750 0 0 0 0 0 0 29 777 53,750
