Publication 596 (2017), Earned Income Credit (EIC)

For use in preparing 2017 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 $53,930. 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:

• $48,340 ($53,930 for married filing jointly) if you have three or more qualifying children,

• $45,007 ($50,597 for married filing jointly) if you have two qualifying children,

• $39,617 ($45,207 for married filing jointly) if you have one qualifying child, or

• $15,010 ($20,600 for married filing jointly) if you don’t have a qualifying child.
2. You must have a valid social security number by the due date of your 2017 return (including extensions).

3.Your filing status can’t be married filing separately.

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

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

6. Your investment income must be $3,450 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 be at least age 25 but under age 65.

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:

• $48,340 ($53,930 for married filing jointly) if you have three or more qualifying children,

• $45,007 ($50,597 for married filing jointly) if you have two qualifying children,

• $39,617 ($45,207 for married filing jointly) if you have one qualifying child, or

• $15,010 ($20,600 for married filing jointly) if you don’t have a qualifying child.

 

Do I Need This Publication?

Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. You are one of those people if any of the following statements are true for 2017.

  • 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 Form 1040, line 21, 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, line 13, that includes an amount from Form 4797.

 

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

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

No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $15,010 ($20,600 if married filing jointly). See chapter 3.

How Do I Figure the Amount of EIC?

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

How Can I Quickly Locate Specific Information?

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

Is There Help Online?

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

What's New for 2017

Childless EIC. You may be able to qualify for the EIC under the rules in chapter 3 for taxpayers without a qualifying child if you have a qualifying child for the EIC who is claimed as a qualifying child by another taxpayer.

Disaster tax relief. Disaster tax relief was enacted for those impacted by certain Presidentially declared disasters. The tax benefits provided by this relief include an election to use your 2016 earned income to figure your 2017 EIC if your 2016 earned income is more than your 2017 earned income. To see if you were impacted by one of the Presidentially declared disasters eligible for this relief or to get more information about disaster tax relief, see Pub. 976.

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 and you earned less than $48,340 ($53,930 if married filing jointly),

  • You have two qualifying children and you earned less than $45,007 ($50,597 if married filing jointly),

  • You have one qualifying child and you earned less than $39,617 ($45,207 if married filing jointly), or

  • You don't have a qualifying child and you earned less than $15,010 ($20,600 if married filing jointly).

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

Investment income amount. The maximum amount of investment income you can have and still get the credit is $3,450. See Rule 6—Your Investment Income Must Be $3,450 or Less .

Reminders

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 children 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.

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 and Exploited Children. 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 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.You can send us comments through IRS.gov/FormComments. Or you can write to:

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 as we revise our tax forms, instructions, and publications.

Ordering forms and publications. Visit IRS.gov/FormsPubs to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current and prior-year forms and instructions. Your order should arrive within 10 business days.

Tax questions. If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication.

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:

  • $48,340 ($53,930 for married filing jointly) if you have three or more qualifying children,

  • $45,007 ($50,597 for married filing jointly) if you have two qualifying children,

  • $39,617 ($45,207 for married filing jointly) if you have one qualifying child, or

  • $15,010 ($20,600 for married filing jointly) if you don't have a qualifying child.

 

Adjusted gross income (AGI).

AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040.

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 $40,550, you are single, and you have one qualifying child. You can’t claim the EIC because your AGI isn't less than $39,617. However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $45,207.

Community property.

If you are married, but qualify to file as head of household 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 2017 return (including extensions). Any qualifying child listed on Schedule EIC also must have a valid SSN by the due date of your 2017 return (including extensions). (See Rule 8 if you have a qualifying child.)

If your social security card (or your spouse's, if filing a joint return) says "Not valid for employment" and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you can’t get the EIC. An example of a federally funded benefit is Medicaid. If you have a card with the legend "Not valid for employment" and your immigration status has changed so that you are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend.

U.S. citizen.

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

Valid for work only with INS authorization or DHS authorization.

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

SSN missing or incorrect.

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

If an SSN for you or your spouse is missing from your return because either you or your spouse didn't have a valid SSN by the due date of your 2017 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 by the due date of your 2017 return (including extensions), put "No" next to line 66a (Form 1040), line 42a (Form 1040A), or line 8a (Form 1040EZ). You can’t claim the EIC on either your original or an amended 2017 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, from your local SSA office, or by calling the SSA at 1-800-772-1213.

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—Your Filing Status Cannot Be "Married Filing Separately"

If you are married, you usually must file a joint return to claim the EIC. Your filing status can’t be "Married filing separately."

Spouse did not live with you.

If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. In that case, you may be able to claim the EIC. For detailed information about filing as head of household, see Pub. 501, Exemptions, Standard Deduction, and Filing Information.

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 66a (Form 1040) or in the space to the left of line 42a (Form 1040A).

Rule 5—You Cannot File Form 2555 or Form 2555-EZ

You can’t claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 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 $3,450 or Less

You can’t claim the earned income credit unless your investment income is $3,450 or less. If your investment income is more than $3,450, you can’t claim the credit.

Form 1040EZ.

If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words "Form 1040EZ" on line 2.

Form 1040A.

If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form.

Form 1040.

If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income.

 

Worksheet 1. Investment Income If You Are Filing Form 1040

 

Use this worksheet to figure investment income for the earned income credit when you file Form 1040.

 

Interest and Dividends        
1. Enter any amount from Form 1040, line 8a 1.  
2. Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2.  
3. Enter any amount from Form 1040, line 9a 3.  
4. Enter the amount from Form 1040, line 21, 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, line 13. 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 Form 1040, line 21 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 Form 1040, line 36 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. (g)), 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. (f)), 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 $3,450?
Yes. You can’t take the credit.
No. Go to Step 3 of the Form 1040 instructions for lines 66a and 66b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next).
   
 
Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, don’t take into account any royalty income (or loss) included on line 26 of Schedule E or any income (or loss) included in your earned income or on line 1, 2, 3, 4, 7, or 10 of this worksheet. To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. If any of the rental real estate income (or loss) included on Schedule E, line 26, isn’t from a passive activity, 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 $320 on line 12 of Form 8814 and line 21 of 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, $320 on line 8, $160 on line 9, and $160 on line 10. You then enter $160 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 instructions.

Earned Income

Earned income includes all of the following types of income.

  1. 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.

  2. Net earnings from self-employment.

  3. 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 line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040).

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.

This is an Image: caution.gif

 

If you are using your 2016 earned income to figure your 2017 EIC and you elected to include nontaxable combat pay, be sure to use 2016 nontaxable combat pay and enter that amount on line 66b of Form 1040, line 42b of Form 1040A, or line 8b of Form 1040EZ.

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 or C-EZ (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, C-EZ, or F from wages on line 7 of Form 1040.

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 generally is 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 7 of either Form 1040 or Form 1040A 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, lines 16a and 16b, or Form 1040A, lines 12a and 12b.

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 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.

This is an Image: taxtip.gif

 

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.

You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. (You can’t file Form 1040EZ.) You also must complete Schedule EIC and attach it to your return. 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.

This is an Image: taxtip.gif

 

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:

  1. Relationship,

  2. Age,

  3. Residency, and

  4. 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

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Conditions for Qualifying Child

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Age Test

Your child must be:

  1. Under age 19 at the end of 2017 and younger than you (or your spouse, if filing jointly);

  2. Under age 24 at the end of 2017, a student, and younger than you (or your spouse, if filing jointly); or

  3. Permanently and totally disabled at any time during 2017, 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:

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

  2. 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.

  1. He or she can’t engage in any substantial gainful activity because of a physical or mental condition.

  2. 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 2017.

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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 2017 is treated as having lived with you for more than half of 2017 if your home was the child's home for more than half the time he or she was alive in 2017.

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.

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:

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

  2. 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:

  1. You can claim an exemption for the child, or

  2. The reason you can’t claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later.

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Social security number. Your qualifying child must have a valid social security number (SSN) by the due date of your 2017 return (including extensions), unless the child was born and died in 2017 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 the EIC on the basis of a qualifying child if:

  1. The qualifying child's SSN is missing from your tax return or is incorrect,

  2. The qualifying child's social security card says "Not valid for employment" and was issued for use in getting a federally funded benefit, or

  3. Instead of an SSN, the qualifying child has:

    1. An individual taxpayer identification number (ITIN), which is issued to a noncitizen who can’t get an SSN, or

    2. 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 the EIC. For more information about SSNs, see Rule 2.

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).

  1. The exemption for the child.

  2. The child tax credit.

  3. Head of household filing status.

  4. The credit for child and dependent care expenses.

  5. The exclusion for dependent care benefits.

  6. 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.

 

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If you have a qualifying child for the EIC who is claimed as a qualifying child by another taxpayer, you may be able to qualify for the EIC under the rules for taxpayers without a qualifying child. See chapter 3.

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 2017, 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 six 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 $20,000 from her job, and her AGI is $20,000. 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 unless she has another qualifying child or dependent. The IRS will disallow your mother's claim to the EIC with a qualifying child 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 $15,010.

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, 2017, 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, your filing status is married filing separately, so you can’t claim the EIC or the credit for child and dependent care expenses. See Rule 3.

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 2017, the boy lived with him longer than with you. You can’t claim the EIC (either with or without a qualifying child) because your filing status is married filing separately. However, your husband's filing status is also married filing separately, so he can’t claim the EIC or the credit for child and dependent care expenses. See Rule 3.

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 (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true.

  1. The parents:

    1. Are divorced or legally separated under a decree of divorce or separate maintenance,

    2. Are separated under a written separation agreement, or

    3. Lived apart at all time during the last 6 months of 2017, whether or not they are or were married.

  2. The child received over half of his or her support for the year from the parents.

  3. The child is in the custody of one or both parents for more than half of 2017.

  4. Either of the following statements is true.

    1. 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.

    2. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2017 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 2017.

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 an exemption and the child tax credit 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.

  1. 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.

  2. You were:

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

    2. 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

    3. Permanently and totally disabled, regardless of age.

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

  4. 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. Put "No" beside line 66a (Form 1040) or line 42a (Form 1040A).

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 2017 tax return, and doesn't file a 2017 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.

You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next.

If you have a qualifying child.

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

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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 Be at Least Age 25 but Under Age 65

You must be at least age 25 but under age 65 at the end of 2017. If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2017. It doesn't matter which spouse meets the age test, as long as one of the spouses does.

You meet the age test if you were born after December 31, 1952, and before January 2, 1993. If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1952, and before January 2, 1993.

If neither you nor your spouse meets the age test, you can’t claim the EIC. Put "No" next to line 66a (Form 1040), line 42a (Form 1040A), or line 8a (Form 1040EZ).

Example 1.

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

Example 2—Spouse meets age test.

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

Death of spouse.

If you are filing a joint return with your spouse who died in 2017, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death.

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

Even if your spouse was born before January 2, 1993, he or she isn't considered at least age 25 at the end of 2017 unless he or she was at least age 25 at the time of death.

Example 1.

You are married and filing a joint return with your spouse who died in August 2017. You are age 67. Your spouse would have become age 65 in November 2017. Because your spouse was under age 65 when she died, you meet the age test.

Example 2.

Your spouse was born on February 14, 1992, and died on February 13, 2017. Your spouse is considered age 25 at the time of death. However, if your spouse died on February 12, 2017, your spouse isn't considered age 25 at the time of death and isn't at least age 25 at the end of 2017.

Death of taxpayer.

A taxpayer who died in 2017 meets the age test if the taxpayer was at least age 25 but under age 65 at the time of death.

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

Even if the taxpayer was born before January 2, 1993, he or she isn't considered at least age 25 at the end of 2017 unless he or she was at least age 25 at the time of death.

Rule 12—You Cannot Be the Dependent of Another Person

If you aren't filing a joint return, you meet this rule if:

  • You checked box 6a on Form 1040 or 1040A, or

  • You didn't check the "You" box on line 5 of Form 1040EZ, and you entered $10,400 on that line.

 

If you are filing a joint return, you meet this rule if:

  • You checked both box 6a and box 6b on Form 1040 or 1040A, or

  • You and your spouse didn't check either the "You" box or the "Spouse" box on line 5 of Form 1040EZ, and you entered $20,800 on that line.

 

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 2017, 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 claim an exemption for yourself by not checking the "You" box on line 5 of your Form 1040EZ and by entering $10,400 on that line. 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 an exemption for you just because you filed a joint return. They can claim exemptions for you and your wife if all the other tests to do so are met.

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 an exemption for either you or your wife.

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.

  1. 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.

  2. You were:

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

    2. 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

    3. Permanently and totally disabled, regardless of age.

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

  4. 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. Put "No" next to line 66a (Form 1040), line 42a (Form 1040A), or line 8a (Form 1040EZ).

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 2017 tax return, and doesn't file a 2017 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, put "No" next to line 66a (Form 1040), line 42a (Form 1040A), or line 8a (Form 1040EZ).

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:

  • $48,340 ($53,930 for married filing jointly) if you have three or more qualifying children,

  • $45,007 ($50,597 for married filing jointly) if you have two qualifying children,

  • $39,617 ($45,207 for married filing jointly) if you have one qualifying child, or

  • $15,010 ($20,600 for married filing jointly) if you don't have a qualifying child.

 

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.

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You may be able to elect to use your 2016 earned income to figure your EIC if (a) your 2016 earned income is more than your 2017 earned income, and (b) your main home was located in one of the Presidentially declared disaster areas eligible for this relief on the specified date. For details, see Pub. 976.

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 instructions.

Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 66a and 66b or the Form 1040A instructions for lines 42a and 42b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b.

When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). 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 line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put "PRI" and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ).

  • 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 line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put "DFC" and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). 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. Medicaid waiver payments you exclude from income aren't earned income for the earned income credit. These are payments received for providing nonmedical support services under a plan of care to someone in your home. If these payments were incorrectly reported to you in box 1 of Form(s) W-2 and you included them in the total on Form 1040, line 7, because you couldn't get a corrected Form W-2, report them as described in the instructions for Form 1040, line 21. 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 line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 instructions for lines 66a and 66b. Put "Clergy" on the dotted line next to line 66a (Form 1040).

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 line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 instructions for lines 66a and 66b.

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.

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If you are using your 2016 earned income to figure your 2017 EIC and you elected to include nontaxable combat pay, be sure to use 2016 nontaxable combat pay and enter that amount on line 66b of Form 1040, line 42b of Form 1040A, or line 8b of Form 1040EZ.

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.

  • $6,650 if you have no children.

  • $10,000 if you have one child.

  • $14,000 if you have two or more children.

 

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 $3,400. 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 $3,400 on line 42a of their Form 1040A and enter the amount of their nontaxable combat pay on line 42b.

Example 2—Election doesn't increase the EIC.

The facts are the same as Example 1 except George had nontaxable combat pay of $24,000. When George and Janice add their nontaxable combat pay to their earned income, they find their credit to be $2,266. 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 42a of their Form 1040A.

IRS Will Figure the EIC for You

The IRS will figure your EIC for you if you follow the instructions in Figure B.

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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

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Earned Income Credit On Figure 3. Steps To Follow To Have the IRS figure Your EIC.

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If you want the IRS to figure your income tax, see chapter 30 of Pub. 17, Your Federal Income Tax.

How To Figure the EIC Yourself

To figure the EIC yourself, use the EIC Worksheet in the instructions for the form you are using (Form 1040, Form 1040A, or Form 1040EZ). 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 for Form 1040 Filers

If you file Form 1040, 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.

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You may be able to elect to use your 2016 earned income to figure your EIC if (a) your 2016 earned income is more than your 2017 earned income, and (b) your main home was located in one of the Presidentially declared disaster areas eligible for this relief on the specified date. For details, see Pub. 976.

EIC Worksheet A.

Use EIC Worksheet A if you weren’t self-employed at any time in 2017 and aren't a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C or C-EZ.

EIC Worksheet B.

Use EIC Worksheet B if you were self-employed at any time in 2017 or are a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C or C-EZ. 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.

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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 $5,200, 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.

  1. You are married filing a joint return.

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

  3. 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 or C-EZ. They don't file Schedule SE. If you are a statutory employee, enter the amount from line 1 of Schedule C or C-EZ 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.

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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.

5. Disallowance of the EIC

 

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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 2017.

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 Refundable Credits After Disallowance, and attach it to your 2017 return to claim the credit for 2017. 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.

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

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

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

  2. You are taking the EIC without a qualifying child for 2017 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 2017 return affect whether you need to attach Form 8862 to your 2017 return or to a later return. The following examples demonstrate whether Form 8862 is required for 2017 or 2018.

Example 1—Form 8862 required for 2017.

You filed your 2016 tax return in March 2017 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 2017, 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 2017. To claim the EIC with a qualifying child on your 2017 return, you must complete and attach Form 8862 to that return. However, to claim the EIC without a qualifying child on your 2017 return, you don't need to file Form 8862.

Example 2—Form 8862 required for 2018.

The facts are the same as in the previous example except that you received the statutory notice of deficiency in February 2018. Because the 90-day period referred to in the statutory notice isn't over when you are ready to file your return for 2017, you shouldn't attach Form 8862 to your 2017 return. However, to claim the EIC with a qualifying child for 2018, you must complete and attach Form 8862 to your return for that year. To claim the EIC without a qualifying child for 2018, 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 2017 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 2017 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 2016 tax return, which you filed in March 2017. 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 2017, 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 2017. You can’t claim the EIC for tax year 2017 or 2018. To claim the EIC on your return for 2019, 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 2016 EIC wasn’t denied until after you filed your 2017 return. You can’t claim the EIC for tax year 2018 or 2019. To claim the EIC on your return for 2020 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 2016 tax return, which you filed in February 2017. The IRS determined you weren't entitled to the EIC and that your error was due to fraud. In September 2017, 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 2017. You can’t claim the EIC for tax years 2017 through 2026. To claim the EIC on your return for 2027, 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 $9,000 from a part-time job. She also received a taxable pension of $6,400. Sharon had no other income. Her AGI on line 22 of Form 1040A is $15,400 ($9,000 + $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 1040A instructions. In Step 1 she discovers that, because her AGI ($15,400) isn't less than $15,010, she can’t take the EIC. She completes the rest of her Form 1040A and files it with the IRS.

Example 2—Cynthia and Jerry Grey

Cynthia and Jerry Grey have two children, Kirk, age 9, and Susanne, age 7. The children lived with Cynthia and Jerry for all of 2017. 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 2017.

Cynthia and Jerry have the 2017 Form 1040A and instructions. They want to see if they qualify for the EIC, so they follow the steps in the instructions for lines 42a and 42b.

Step 1.

The amount Cynthia and Jerry entered on Form 1040A, line 22, 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 $3,450, 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 question 3 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 $50,597, 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 1040A instructions (shown later).

Completing the EIC Worksheet.

Cynthia and Jerry complete their worksheet as follows.

  1. Cynthia and Jerry enter their total earned income ($25,000) on line 1.

  2. 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. They follow this line across to the column Two children under Married filing jointly and find $5,385. They enter $5,385 on line 2.

  3. They enter on line 3 their AGI ($25,525) and see that it is different from the amount on line 1.

  4. They look up $25,525 in the EIC Table and enter the amount of $5,280 on line 5.

  5. They enter $5,280 on line 6. This is the smaller of the line 2 amount ($5,385) and the line 5 amount ($5,280).

  6. The Greys enter $5,280 on line 42a of their Form 1040A. 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

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Excerpt from EIC table for Cynthia and Jerry Grey's example

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Filled-in EIC Worksheet — Cynthia and Jerry Grey

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Filled-in EIC Worksheet — Cynthia and Jerry Grey

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Filled-in Schedule EIC—Cynthia and Jerry Grey

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Schedule EIC for Cynthia and Jerry's Example.

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7. 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 and find resources that can help you right away.

Preparing and filing your tax return.

Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. 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.

You can go to IRS.gov to see your options for preparing and filing your return which include the following.

 

  • Free File. Go to IRS.gov/FreeFile. See if you qualify to use brand-name software to prepare and e-file your federal tax return for free.

  • VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 1-800-906-9887 to find the nearest VITA location for free tax preparation.

  • TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 1-888-227-7669 to find the nearest TCE location for free tax preparation.

 

 

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Getting answers to your tax questions. On IRS.gov get answers to your tax questions anytime, anywhere.

  • Go to IRS.gov/Help or IRS.gov/LetUsHelp pages for a variety of tools that will help you get answers to some of the most common tax questions.

  • Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.

  • Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2017 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile device as an eBook.

  • You may also be able to access tax law information in your electronic filing software.

 

Getting tax forms and publications.

Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/OrderForms to place an order and have forms mailed to you within 10 business days.

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, pay online or set up an online payment agreement.

  • Access your tax records online.

  • Review the past 18 months of your payment history.

  • Go to IRS.gov/SecureAccess to review the required identity authentication process.

 

Using direct deposit.

The fastest way to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.

Delayed refund for returns claiming certain credits.

Due to changes in the law, the IRS can’t issue refunds before mid-February 2018, for returns that properly claimed the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

Getting a transcript or copy of a 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 copy of your transcript. If you prefer, you can:

  • Order your transcript by calling 1-800-908-9946.

  • Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov).

 

Using online tools to help prepare your return.

Go to IRS.gov/Tools for the following.

 

Resolving tax-related identity theft issues.

 

  • The IRS doesn’t initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

  • Go to IRS.gov/IDProtection for information and videos.

  • If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, visit IRS.gov/ID to learn what steps you should take.

 

Checking on the status of your refund.

 

  • Go to IRS.gov/Refunds.

  • Due to changes in the law, the IRS can’t issue refunds before mid-February 2018, for returns that properly claimed the EIC or the ACTC. This applies to the entire refund, not just the portion associated with these credits.

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

  • Call the automated refund hotline at 1-800-829-1954.

 

Making a tax payment.

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

  • Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax 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.

 

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 (IRS.gov/OIC) to see if you can settle your tax debt for less than the full amount you owe.

 

Checking the status of an amended return.

Go to IRS.gov/WMAR to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed 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.

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

Contacting your local IRS office.

Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Tax Assistance Center (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, 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.”

Watching IRS videos.

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

Getting tax information in other languages.

For taxpayers whose native language isn’t English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.

 

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What Can the Taxpayer Advocate Service Do For You?

We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our 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 Us?

We have 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 us at 1-877-777-4778.

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. Our Tax Toolkit at TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How Else Does the Taxpayer Advocate Service Help Taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/SAMS.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (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, clinics 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. To find a clinic near you, visit TaxpayerAdvocate.IRS.gov/LITCmap or see IRS Publication 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:
  • $15,010 ($20,600 for married filing jointly) if you don't have a qualifying child,

  • $39,617 ($45,207 for married filing jointly) if you have one qualifying child,

  • $45,007 ($50,597 for married filing jointly) if you have two qualifying children, or

  • $48,340 ($53,930 for married filing jointly) if you have more than two qualifying children?

(See Rule 1.)
2. Do you and your spouse each have a valid SSN that you got by the due date of your 2017 return (including extensions)? (See Rule 2.)
3. Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (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 or Form 2555-EZ. Otherwise, answer "No." (See Rule 5.)
5. Is your investment income $3,450 or less? (See Rule 6.)
6. Is your total earned income at least $1 but less than:
  • $15,010 ($20,600 for married filing jointly) if you don't have a qualifying child,

  • $39,617 ($45,207 for married filing jointly) if you have one qualifying child,

  • $45,007 ($50,597 for married filing jointly) if you have two qualifying children, or

  • $48,340 ($53,930 for married filing jointly) if you have more than two qualifying children?

(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 and have a valid SSN that he or she got by the due date of your 2017 return (including extensions)? (See Rule 8.)
9. Is your child a qualifying child only for you? Answer "Yes" if (a) your qualifying child doesn't meet the tests to be a qualifying child of any other person or (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9.  
10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2017? (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. (If you have more than one child, you can claim the EIC 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 or Form 1040A. You can’t use Form 1040EZ. 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

2017 Earned Income Credit (EIC) Table
Caution. This is not a tax table.

This is an Image: 24811v80.gif
 

EIC Table Excerpt Exsample

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. 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 the number of children you have is– Married filing jointly and the number of children you have is–
  0 1 2 3 0 1 2 3
At least But less than Your credit is– Your credit is–
$1 $50 $2 $9 $10 $11 $2 $9 $10 $11
50 100 6 26 30 34 6 26 30 34
100 150 10 43 50 56 10 43 50 56
150 200 13 60 70 79 13 60 70 79
200 250 17 77 90 101 17 77 90 101
250 300 21 94 110 124 21 94 110 124
300 350 25 111 130 146 25 111 130 146
350 400 29 128 150 169 29 128 150 169
400 450 33 145 170 191 33 145 170 191
450 500 36 162 190 214 36 162 190 214
500 550 40 179 210 236 40 179 210 236
550 600 44 196 230 259 44 196 230 259
600 650 48 213 250 281 48 213 250 281
650 700 52 230 270 304 52 230 270 304
700 750 55 247 290 326 55 247 290 326
750 800 59 264 310 349 59 264 310 349
800 850 63 281 330 371 63 281 330 371
850 900 67 298 350 394 67 298 350 394
900 950 71 315 370 416 71 315 370 416
950 1,000 75 332 390 439 75 332 390 439
1,000 1,050 78 349 410 461 78 349 410 461
1,050 1,100 82 366 430 484 82 366 430 484
1,100 1,150 86 383 450 506 86 383 450 506
1,150 1,200 90 400 470 529 90 400 470 529
1,200 1,250 94 417 490 551 94 417 490 551
1,250 1,300 98 434 510 574 98 434 510 574
1,300 1,350 101 451 530 596 101 451 530 596
1,350 1,400 105 468 550 619 105 468 550 619
1,400 1,450 109 485 570 641 109 485 570 641
1,450 1,500 113 502 590 664 113 502 590 664
1,500 1,550 117 519 610 686 117 519 610 686
1,550 1,600 120 536 630 709 120 536 630 709
1,600 1,650 124 553 650 731 124 553 650 731
1,650 1,700 128 570 670 754 128 570 670 754
1,700 1,750 132 587 690 776 132 587 690 776
1,750 1,800 136 604 710 799 136 604 710 799
1,800 1,850 140 621 730 821 140 621 730 821
1,850 1,900 143 638 750 844 143 638 750 844
1,900 1,950 147 655 770 866 147 655 770 866
1,950 2,000 151 672 790 889 151 672 790 889
2,000 2,050 155 689 810 911 155 689 810 911
2,050 2,100 159 706 830 934 159 706 830 934
2,100 2,150 163 723 850 956 163 723 850 956
2,150 2,200 166 740 870 979 166 740 870 979
2,200 2,250 170 757 890 1,001 170 757 890 1,001
2,250 2,300 174 774 910 1,024 174 774 910 1,024
2,300 2,350 178 791 930 1,046 178 791 930 1,046
2,350 2,400 182 808 950 1,069 182 808 950 1,069
2,400 2,450 186 825 970 1,091 186 825 970 1,091
2,450 2,500 189 842 990 1,114 189 842 990 1,114
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249
2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271
2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509
5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959
6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981
6,650 6,700 510 2,270 2,670 3,004 510 2,270 2,670 3,004
6,700 6,750 510 2,287 2,690 3,026 510 2,287 2,690 3,026
6,750 6,800 510 2,304 2,710 3,049 510 2,304 2,710 3,049
6,800 6,850 510 2,321 2,730 3,071 510 2,321 2,730 3,071
6,850 6,900 510 2,338 2,750 3,094 510 2,338 2,750 3,094
6,900 6,950 510 2,355 2,770 3,116 510 2,355 2,770 3,116
6,950 7,000 510 2,372 2,790 3,139 510 2,372 2,790 3,139
7,000 7,050 510 2,389 2,810 3,161 510 2,389 2,810 3,161
7,050 7,100 510 2,406 2,830 3,184 510 2,406 2,830 3,184
7,100 7,150 510 2,423 2,850 3,206 510 2,423 2,850 3,206
7,150 7,200 510 2,440 2,870 3,229 510 2,440 2,870 3,229
7,200 7,250 510 2,457 2,890 3,251 510 2,457 2,890 3,251
7,250 7,300 510 2,474 2,910 3,274 510 2,474 2,910 3,274
7,300 7,350 510 2,491 2,930 3,296 510 2,491 2,930 3,296
7,350 7,400 510 2,508 2,950 3,319 510 2,508 2,950 3,319
7,400 7,450 510 2,525 2,970 3,341 510 2,525 2,970 3,341
7,450 7,500 510 2,542 2,990 3,364 510 2,542 2,990 3,364
7,500 7,550 510 2,559 3,010 3,386 510 2,559 3,010 3,386
7,550 7,600 510 2,576 3,030 3,409 510 2,576 3,030 3,409
7,600 7,650 510 2,593 3,050 3,431 510 2,593 3,050 3,431
7,650 7,700 510 2,610 3,070 3,454 510 2,610 3,070 3,454
7,700 7,750 510 2,627 3,090 3,476 510 2,627 3,090 3,476
7,750 7,800 510 2,644 3,110 3,499 510 2,644 3,110 3,499
7,800 7,850 510 2,661 3,130 3,521 510 2,661 3,130 3,521
7,850 7,900 510 2,678 3,150 3,544 510 2,678 3,150 3,544
7,900 7,950 510 2,695 3,170 3,566 510 2,695 3,170 3,566
7,950 8,000 510 2,712 3,190 3,589 510 2,712 3,190 3,589
8,000 8,050 510 2,729 3,210 3,611 510 2,729 3,210 3,611
8,050 8,100 510 2,746 3,230 3,634 510 2,746 3,230 3,634
8,100 8,150 510 2,763 3,250 3,656 510 2,763 3,250 3,656
8,150 8,200 510 2,780 3,270 3,679 510 2,780 3,270 3,679
8,200 8,250 510 2,797 3,290 3,701 510 2,797 3,290 3,701
8,250 8,300 510 2,814 3,310 3,724 510 2,814 3,310 3,724
8,300 8,350 510 2,831 3,330 3,746 510 2,831 3,330 3,746
8,350 8,400 508 2,848 3,350 3,769 510 2,848 3,350 3,769
8,400 8,450 504 2,865 3,370 3,791 510 2,865 3,370 3,791
8,450 8,500 500 2,882 3,390 3,814 510 2,882 3,390 3,814
8,500 8,550 496 2,899 3,410 3,836 510 2,899 3,410 3,836
8,550 8,600 492 2,916 3,430 3,859 510 2,916 3,430 3,859
8,600 8,650 488 2,933 3,450 3,881 510 2,933 3,450 3,881
8,650 8,700 485 2,950 3,470 3,904 510 2,950 3,470 3,904
8,700 8,750 481 2,967 3,490 3,926 510 2,967 3,490 3,926
8,750 8,800 477 2,984 3,510 3,949 510 2,984 3,510 3,949
8,800 8,850 473 3,001 3,530 3,971 510 3,001 3,530 3,971
8,850 8,900 469 3,018 3,550 3,994 510 3,018 3,550 3,994
8,900 8,950 466 3,035 3,570 4,016 510 3,035 3,570 4,016
8,950 9,000 462 3,052 3,590 4,039 510 3,052 3,590 4,039
9,000 9,050 458 3,069 3,610 4,061 510 3,069 3,610 4,061
9,050 9,100 454 3,086 3,630 4,084 510 3,086 3,630 4,084
9,100 9,150 450 3,103 3,650 4,106 510 3,103 3,650 4,106
9,150 9,200 446 3,120 3,670 4,129 510 3,120 3,670 4,129
9,200 9,250 443 3,137 3,690 4,151 510 3,137 3,690 4,151
9,250 9,300 439 3,154 3,710 4,174 510 3,154 3,710 4,174
9,300 9,350 435 3,171 3,730 4,196 510 3,171 3,730 4,196
9,350 9,400 431 3,188 3,750 4,219 510 3,188 3,750 4,219
9,400 9,450 427 3,205 3,770 4,241 510 3,205 3,770 4,241
9,450 9,500 423 3,222 3,790 4,264 510 3,222 3,790 4,264
9,500 9,550 420 3,239 3,810 4,286 510 3,239 3,810 4,286
9,550 9,600 416 3,256 3,830 4,309 510 3,256 3,830 4,309
9,600 9,650 412 3,273 3,850 4,331 510 3,273 3,850 4,331
9,650 9,700 408 3,290 3,870 4,354 510 3,290 3,870 4,354
9,700 9,750 404 3,307 3,890 4,376 510 3,307 3,890 4,376
9,750 9,800 400 3,324 3,910 4,399 510 3,324 3,910 4,399
9,800 9,850 397 3,341 3,930 4,421 510 3,341 3,930 4,421
9,850 9,900 393 3,358 3,950 4,444 510 3,358 3,950 4,444
9,900 9,950 389 3,375 3,970 4,466 510 3,375 3,970 4,466
9,950 10,000 385 3,392 3,990 4,489 510 3,392 3,990 4,489
10,000 10,050 381 3,400 4,010 4,511 510 3,400 4,010 4,511
10,050 10,100 378 3,400 4,030 4,534 510 3,400 4,030 4,534
10,100 10,150 374 3,400 4,050 4,556 510 3,400 4,050 4,556
10,150 10,200 370 3,400 4,070 4,579 510 3,400 4,070 4,579
10,200 10,250 366 3,400 4,090 4,601 510 3,400 4,090 4,601
10,250 10,300 362 3,400 4,110 4,624 510 3,400 4,110 4,624
10,300 10,350 358 3,400 4,130 4,646 510 3,400 4,130 4,646
10,350 10,400 355 3,400 4,150 4,669 510 3,400 4,150 4,669
10,400 10,450 351 3,400 4,170 4,691 510 3,400 4,170 4,691
10,450 10,500 347 3,400 4,190 4,714 510 3,400 4,190 4,714
10,500 10,550 343 3,400 4,210 4,736 510 3,400 4,210 4,736
10,550 10,600 339 3,400 4,230 4,759 510 3,400 4,230 4,759
10,600 10,650 335 3,400 4,250 4,781 510 3,400 4,250 4,781
10,650 10,700 332 3,400 4,270 4,804 510 3,400 4,270 4,804
10,700 10,750 328 3,400 4,290 4,826 510 3,400 4,290 4,826
10,750 10,800 324 3,400 4,310 4,849 510 3,400 4,310 4,849
10,800 10,850 320 3,400 4,330 4,871 510 3,400 4,330 4,871
10,850 10,900 316 3,400 4,350 4,894 510 3,400 4,350 4,894
10,900 10,950 313 3,400 4,370 4,916 510 3,400 4,370 4,916
10,950 11,000 309 3,400 4,390 4,939 510 3,400 4,390 4,939
11,000 11,050 305 3,400 4,410 4,961 510 3,400 4,410 4,961
11,050 11,100 301 3,400 4,430 4,984 510 3,400 4,430 4,984
11,100 11,150 297 3,400 4,450 5,006 510 3,400 4,450 5,006
11,150 11,200 293 3,400 4,470 5,029 510 3,400 4,470 5,029
11,200 11,250 290 3,400 4,490 5,051 510 3,400 4,490 5,051
11,250 11,300 286 3,400 4,510 5,074 510 3,400 4,510 5,074
11,300 11,350 282 3,400 4,530 5,096 510 3,400 4,530 5,096
11,350 11,400 278 3,400 4,550 5,119 510 3,400 4,550 5,119
11,400 11,450 274 3,400 4,570 5,141 510 3,400 4,570 5,141
11,450 11,500 270 3,400 4,590 5,164 510 3,400 4,590 5,164
11,500 11,550 267 3,400 4,610 5,186 510 3,400 4,610 5,186
11,550 11,600 263 3,400 4,630 5,209 510 3,400 4,630 5,209
11,600 11,650 259 3,400 4,650 5,231 510 3,400 4,650 5,231
11,650 11,700 255 3,400 4,670 5,254 510 3,400 4,670 5,254
11,700 11,750 251 3,400 4,690 5,276 510 3,400 4,690 5,276
11,750 11,800 247 3,400 4,710 5,299 510 3,400 4,710 5,299
11,800 11,850 244 3,400 4,730 5,321 510 3,400 4,730 5,321
11,850 11,900 240 3,400 4,750 5,344 510 3,400 4,750 5,344
11,900 11,950 236 3,400 4,770 5,366 510 3,400 4,770 5,366
11,950 12,000 232 3,400 4,790 5,389 510 3,400 4,790 5,389
12,000 12,050 228 3,400 4,810 5,411 510 3,400 4,810 5,411
12,050 12,100 225 3,400 4,830 5,434 510 3,400 4,830 5,434
12,100 12,150 221 3,400 4,850 5,456 510 3,400 4,850 5,456
12,150 12,200 217 3,400 4,870 5,479 510 3,400 4,870 5,479
12,200 12,250 213 3,400 4,890 5,501 510 3,400 4,890 5,501
12,250 12,300 209 3,400 4,910 5,524 510 3,400 4,910 5,524
12,300 12,350 205 3,400 4,930 5,546 510 3,400 4,930 5,546
12,350 12,400 202 3,400 4,950 5,569 510 3,400 4,950 5,569
12,400 12,450 198 3,400 4,970 5,591 510 3,400 4,970 5,591
12,450 12,500 194 3,400 4,990 5,614 510 3,400 4,990 5,614
12,500 12,550 190 3,400 5,010 5,636 510