Publication 596 - Introductory Material Future Developments What Is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have a Child To Qualify for the EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific Information? Is There Help Online? What's New for 2022 Reminders Rules for Everyone Rule 1—Adjusted Gross Income (AGI) Limits Adjusted gross income (AGI). Community property. Rule 2—You Must Have a Valid Social Security Number (SSN) U.S. citizen. Valid for work only with INS authorization or DHS authorization. SSN missing or incorrect. Other taxpayer identification number. No SSN. Getting an SSN. Filing deadline approaching and still no SSN. Rule 3—If You Are Separated From Your Spouse and Not Filing a Joint Return, You Must Meet Certain Rules Special rule for separated spouses. Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 Rule 6—Your Investment Income Must Be $10,300 or Less Rule 7—You Must Have Earned Income Earned Income Wages, salaries, and tips reported in box 1 of Form(s) W-2. Other types of earned income. Nontaxable combat pay election. Net earnings from self-employment. Minister's housing. Statutory employee. Strike and lockout benefits. Approved Form 4361 or Form 4029 Form 4361. Form 4029. Disability Benefits Disability insurance payments. Income That Is Not Earned Income Earnings while an inmate. Workfare payments. Community property. Nevada, Washington, and California domestic partners. Conservation Reserve Program (CRP) payments. Nontaxable military pay. Rules if You Have a Qualifying Child No qualifying child. Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Relationship Test Adopted child. Foster child. Figure A. Tests for Qualifying Child Age Test Student defined. School defined. Vocational high school students. Permanently and totally disabled. Substantial gainful activity. Residency Test United States. Homeless shelter. Military personnel stationed outside the United States. Extended active duty. Birth or death of child. Temporary absences. Adopted child. Kidnapped child. Joint Return Test Exception. Married child. Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Tiebreaker rules. If the other person cannot claim the EIC. Examples. Special rule for divorced or separated parents (or parents who live apart). Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Child of person not required to file a return. Rules If You Do Not Have a Qualifying Child If you have a qualifying child. Rule 11—You Must Meet the Age Requirements Death of spouse. Example 1. Death of taxpayer. Rule 12—You Cannot Be the Dependent of Another Person Joint returns. Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Joint returns. Child of person not required to file a return. Rule 14—You Must Have Lived in the United States More Than Half of the Year United States. Homeless shelter. Military personnel stationed outside the United States. Figuring and Claiming the EIC Rule 15—Earned Income Limits Earned Income Figuring earned income. Clergy. Church employees. Medicaid waiver payments. Nontaxable combat pay. IRS Will Figure the EIC for You How To Figure the EIC Yourself Special Instructions—EIC Worksheets EIC Worksheet A. EIC Worksheet B. Net earnings from self-employment of $400 or more. When to use the optional methods of figuring net earnings. When both spouses have self-employment income. Statutory employees. Schedule EIC Disallowance of the EIC Form 8862 Exception 1. Exception 2. More information. Exception for math or clerical errors. Omission of Form 8862. Additional documents may be required. Are You Prohibited From Claiming the EIC for a Period of Years? Detailed Examples Example 1—S Rose Example 2—C and J Grey Step 1. Step 2. Step 3. Step 5. Step 6. Completing the EIC Worksheet. How To Get Tax Help Preparing and filing your tax return. Free options for tax preparation. Using online tools to help prepare your return. Need someone to prepare your tax return? Coronavirus. Employers can register to use Business Services Online. IRS social media. Watching IRS videos. Online tax information in other languages. Free Over-the-Phone Interpreter (OPI) Service. Accessibility Helpline available for taxpayers with disabilities. Disasters. Getting tax forms and publications. Getting tax publications and instructions in eBook format. Access your online account (individual taxpayers only). Tax Pro Account. Using direct deposit. Getting a transcript of your return. Reporting and resolving your tax-related identity theft issues. Ways to check on the status of your refund. Making a tax payment. What if I can’t pay now? Filing an amended return. Checking the status of your amended return. Understanding an IRS notice or letter you’ve received. Contacting your local IRS office. The Taxpayer Advocate Service (TAS) Is Here To Help You What Is TAS? How Can You Learn About Your Taxpayer Rights? What Can TAS Do for You? How Can You Reach TAS? How Else Does TAS Help Taxpayers? TAS for Tax Professionals Low Income Taxpayer Clinics (LITCs) Publication 596 - Additional Material EIC Eligibility Checklist EIC Table Publication 596 (2022), Earned Income Credit (EIC) For use in preparing 2022 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 EIC is a tax credit for certain people who work and have earned income under $59,187. 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: • $53,057 ($59,187 for married filing jointly) if you have three or more qualifying children who have valid security numbers (SSNs), • $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid social SSNs, • $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN, or • $16,480 ($22,610 for married filing jointly) if you don’t have a qualifying child who has a valid SSN. 2. You must have a valid social security number (SSN) by the due date of your 2022 return (including extensions).3. You must meet certain requirements if you are separated from your spouse and not filing a joint return.4. You must be a U.S. citizen or resident alien all year.5. You can’t file Form 2555 (relating to foreign earned income).6. Your investment income must be $10,300 or less.7. You must have earned income. 8. Your child must meet the relationship, age, residency, and joint return tests.9. Your qualifying child can’t be used by more than one person to claim the EIC.10. You can’t be a qualifying child of another person. 11. You must meet the age requirements.12. You can’t be the dependent of another person.13. You can’t be a qualifying child of another person.14. You must have lived in the United States more than half of the year. 15. Your earned income must be less than: • $53,057 ($59,187 for married filing jointly) if you have three or more qualifying children who have valid SSNs, • $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs, • $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN, or • $16,480 ($22,610 for married filing jointly) if you don’t have a qualifying child who has a valid SSN. Do I Need This Publication? Certain people who file Form 1040 or 1040-SR must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. You are one of those people if any of the following statements are true for 2022. You are filing Schedule E (Form 1040). You are reporting income from the rental of personal property not used in a trade or business. You are reporting income on Schedule 1 (Form 1040), line 8z, from Form 8814 (relating to election to report child's interest and dividends). You have income or loss from a passive activity. You are reporting an amount on Form 1040 or 1040-SR, line 7, that includes an amount from Form 4797. If none of the statements above apply to you, your tax form instructions may have all the information you need to find out if you can claim the EIC and to figure your EIC. You may not need this publication. But you can read it to find out whether you can take the EIC and to learn more about the EIC. Do I Have To Have a Child To Qualify for the EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $16,480 ($22,610 if married filing jointly). See chapter 3. How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure your credit, or you can figure it yourself. To figure it yourself, you can complete a worksheet in the instructions for the form you file. To find out how to have the IRS figure it for you, see chapter 4. How Can I Quickly Locate Specific Information? You can use the index to look up specific information. In most cases, index entries will point you to headings, tables, or a worksheet. Is There Help Online? Yes. You can use the EITC Qualification Assistant at IRS.gov/EITC to find out if you may be eligible for the credit. The EITC Qualification Assistant is available in English and Spanish. What's New for 2022 Earned income amount. The maximum amount of income you can earn and still get the credit has changed. You may be able to take the credit if: You have three or more qualifying children who have valid SSNs and you earned less than $53,057 ($59,187 if married filing jointly), You have two qualifying children who have valid SSNs and you earned less than $49,399 ($55,529 if married filing jointly), You have one qualifying child who has a valid SSN and you earned less than $43,492 ($49,622 if married filing jointly), or You don't have a qualifying child who has a valid SSN and you earned less than $16,480 ($22,610 if married filing jointly). Your AGI must also be less than the amount just listed that applies to you. For details, see Rules 1 and 15. Age requirements for taxpayers without a qualifying child. The special rules that changed the age requirements for certain filers claiming the EIC without a qualifying child were limited to 2021. For 2022, to claim the EIC without a qualifying child, you must be at least age 25 but under age 65. See Rule 11—You Must Meet the Age Requirements, for more information. Investment income amount. The maximum amount of investment income you can have and still get the credit is $10,300. See Rule 6—Your Investment Income Must Be $10,300 or Less. Reminders Self-only EIC. If your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2022, you may be able to take the EIC using the rules in chapter 3 for taxpayers who don't have a qualifying child. File Schedule EIC (Form 1040) if you have a qualifying child. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC to your Form 1040 or 1040-SR even if that child doesn't have a valid SSN. For more information, including how to complete Schedule EIC if your qualifying child doesn't have a valid SSN, see Schedule EIC. Increased EIC on certain joint returns. A married person filing a joint return may get more EIC than someone with the same income but a different filing status. As a result, the EIC Table has different columns for married persons filing jointly than for everyone else. When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of qualifying children with a valid SSN you have. Separated spouses. If you are married, but don’t file a joint return, you may qualify to claim the EIC. See Rule 3—If You Are Separated From Your Spouse and Not Filing a Joint Return, You Must Meet Certain Rules, for more information. EIC has no effect on certain welfare benefits. Any refund you receive because of the EIC can’t be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include the following. Temporary Assistance for Needy Families (TANF). Medicaid. Supplemental Security Income (SSI). Supplemental Nutrition Assistance Program (food stamps). Low-income housing. In addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits. Medicaid waiver payments. For information on how Medicaid waiver payments are treated for purposes of the EIC, see Earned Income. Don't overlook your state credit. If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. For a list of states that offer a state EIC, go to IRS.gov/EITC. EIC questioned by IRS. The IRS may ask you to provide documents to prove you are entitled to claim the EIC. We will tell you what documents to send us. These may include birth certificates, school records, etc. The process of establishing your eligibility will delay your refund. Spanish version of Pub. 596. Pub. 596(SP), Crédito por Ingreso del Trabajo, is a Spanish translation of Pub. 596. Go to IRS.gov/Pub596SP. Or see Ordering forms and publications or How To Get Tax Help, later, to find out how to order this and other IRS forms and publications. Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a child. Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address. Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed. Getting tax forms, instructions, and publications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications. Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online. 1. Rules for Everyone This chapter discusses Rules 1 through 7. You must meet all seven rules to qualify for the EIC. If you don't meet all seven rules, you can’t get the credit and you don't need to read the rest of the publication. If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $53,057 ($59,187 for married filing jointly) if you have three or more qualifying children who have valid SSNs, $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs, $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN, or $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN. Adjusted gross income (AGI). AGI is the amount on Form 1040 or 1040-SR, line 11. If your AGI is equal to or more than the applicable limit listed above, you can’t claim the EIC. You don't need to read the rest of this publication. Example—AGI is more than limit. Your AGI is $45,000, you are single, and you have one qualifying child who has a valid SSN. You can’t claim the EIC because your AGI isn't less than $43,492. However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $49,622. Community property. If you are married, but qualify to file as head of household or married filing separately under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. This is different from the community property rules that apply under Rule 7. Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your 2022 return (including extensions). Your qualifying child must have a valid SSN issued on or before the due date of your return (including extensions) for you to claim a higher EIC amount based on that child. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, but that child doesn't have a valid SSN issued on or before the due date of your 2022 return (including extensions), you may be eligible to claim a self-only EIC if you are otherwise eligible. For information about how to complete Schedule EIC if your qualifying child or children don't have valid SSNs issued on or before the due date of your return, see Schedule EIC. An SSN is valid for the EIC unless it was issued after the due date of your 2022 return (including extensions) or it was issued solely to apply for or receive a federally funded benefit and does not authorize you to work. An example of a federally funded benefit is Medicaid. .If you, your spouse, or your child has a social security card with “Not valid for employment” printed on it and the immigration status of you, your spouse, or your child has changed so that the individual is now a U.S. citizen or permanent resident, ask the SSA for a social security card without the legend.. U.S. citizen. If you were a U.S. citizen when you received your SSN, you have a valid SSN. Valid for work only with INS authorization or DHS authorization. If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. SSN missing or incorrect. If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. If an SSN for you or your spouse is missing from your return because either you or your spouse didn't have a valid SSN on or before the due date of your 2022 return (including extensions) and you later get a valid SSN, you can’t file an amended return to claim the EIC. However, if you or your spouse were issued an SSN that wasn't valid for the EIC, but by the due date of your 2022 return (including extensions) you or your spouse became eligible for a social security card without "Not valid for employment" printed on it, you may claim the EIC on an original or amended 2022 return even if the social security card wasn't updated by the due date of your 2022 return (including extensions). Other taxpayer identification number. You can’t get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). ITINs are issued by the IRS to noncitizens who can’t get an SSN. No SSN. If you don't have a valid SSN on or before the due date of your 2022 return (including extensions), enter "No" on the dotted line next to line 27 (Form 1040 or 1040-SR). You can’t claim the EIC on either your original or an amended 2022 return. Getting an SSN. If you (or your spouse, if filing a joint return) don't have an SSN, you can apply for one by filing Form SS-5 with the SSA. You can get Form SS-5 online at SSA.gov/forms/ss-5.pdf, from your local SSA office, or by calling the SSA at 800-772-1213. Filing deadline approaching and still no SSN. If the filing deadline is approaching and you still don't have an SSN, you can request an automatic 6-month extension of time to file your return. You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see the instructions for Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return. Rule 3—If You Are Separated From Your Spouse and Not Filing a Joint Return, You Must Meet Certain Rules If you are married, you must usually file a joint return to claim the EIC. However, there is a special rule for separated spouses. Special rule for separated spouses. You can claim the EIC if you are married, not filing a joint return, had a qualifying child who lived with you for more than half of 2022, and either of the following apply. You lived apart from your spouse for the last 6 months of 2022, or You are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you didn't live in the same household as your spouse at the end of 2022. If you meet these requirements, check the box at the top of Schedule EIC (Form 1040). .Make sure you complete and attach Schedule EIC to your return to list your qualifying child (or children). Complete and attach Schedule EIC whether or not your qualifying child (or children) has a valid SSN. . .If the child who meets the conditions to be your qualifying child for purposes of claiming the EIC doesn't have a valid SSN, you may still qualify to claim a self-only EIC. . Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year If you were a nonresident alien for any part of the year, you can’t claim the EIC unless your filing status is married filing jointly. You can use that filing status only if your spouse is a U.S. citizen or resident alien and you choose to be treated as a U.S. resident. If you make this choice, you and your spouse are taxed on your worldwide income. If you need more information on making this choice, get Pub. 519, U.S. Tax Guide for Aliens. If you were a nonresident alien for any part of the year and your filing status isn't married filing jointly, enter “No” on the dotted line next to line 27 (Form 1040 or 1040-SR). Rule 5—You Cannot File Form 2555 You can’t claim the EIC if you file Form 2555, Foreign Earned Income. You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. U.S. possessions aren't foreign countries. See Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for more detailed information. Rule 6—Your Investment Income Must Be $10,300 or Less You can’t claim the EIC unless your investment income is $10,300 or less. If your investment income is more than $10,300, you can’t claim the credit. Use Worksheet 1 in this chapter to figure your investment income. Worksheet 1. Investment Income Use this worksheet to figure investment income for the EIC when you file Form 1040 or 1040-SR. Interest and Dividends 1. Enter any amount from Form 1040 or 1040-SR, line 2b 1. _____ 2. Enter any amount from Form 1040 or 1040-SR, line 2a, plus any amount on Form 8814, line 1b 2. _____ 3. Enter any amount from Form 1040 or 1040-SR, line 3b 3. _____ 4. Enter the amount from Schedule 1 (Form 1040), line 8z, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line.) 4. _____ Capital Gain Net Income 5. Enter the amount from Form 1040 or 1040-SR, line 7. If the amount on that line is a loss, enter -0- 5. _____ 6. Enter any gain from Form 4797, Sales of Business Property, line 7. If the amount on that line is a loss, enter -0-. (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead.) 6. _____ 7. Subtract line 6 of this worksheet from line 5 of this worksheet. (If the result is less than zero, enter -0-.) 7. _____ Royalties and Rental Income From Personal Property 8. Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Schedule 1 (Form 1040), line 8l 8. _____ 9. Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Schedule 1 (Form 1040), line 24b 9. _____ 10. Subtract the amount on line 9 of this worksheet from the amount on line 8. (If the result is less than zero, enter -0-.) 10. _____ Passive Activities 11. Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. (h)), 34a (col. (d)), or 40; or an ordinary gain identified as "FPA" on Form 4797, line 10). (See instructions below for lines 11 and 12.) 11. _____ 12. Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. (g)), 34b (col. (c)), or 40; or an ordinary loss identified as "PAL" on Form 4797, line 10). (See instructions below for lines 11 and 12.) 12. _____ 13. Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero, enter -0-.) 13. _____ 14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your investment income 14. _____ 15. Is the amount on line 14 more than $10,300? □ Yes. You can’t take the credit. □ No. Go to Step 3 of the Form 1040 instructions for line 27 to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7 next). Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, don’t take into account any royalty income (or loss) included on line 26 of Schedule E or any income (or loss) included in your earned income or on line 1, 2, 3, 4, 7, or 10 of this worksheet. To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. If any of the rental real estate income (or loss) included on Schedule E, line 26, isn’t from a passive activity, enter “NPA” and the amount of that income (or loss) on the dotted line next to line 26. Worksheet 2. Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Note. Fill out a separate Worksheet 2 for each Form 8814. 1. Enter the amount from Form 8814, line 2a 1. _____ 2. Enter the amount from Form 8814, line 2b 2. _____ 3. Subtract line 2 from line 1 3. _____ 4. Enter the amount from Form 8814, line 1a 4. _____ 5. Add lines 3 and 4 5. _____ 6. Enter the amount of the child's Alaska Permanent Fund dividend 6. _____ 7. Divide line 6 by line 5. Enter the result as a decimal (rounded to at least three places) 7. _____ 8. Enter the amount from Form 8814, line 12 8. _____ 9. Multiply line 7 by line 8 9. _____ 10. Subtract line 9 from line 8. Enter the result on line 4 of Worksheet 1 10. _____ (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2.) Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. If you are an employee, earned income includes all the taxable income you get from your employer. Rule 15 has information that will help you figure the amount of your earned income. If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Earned Income Earned income includes all of the following types of income. Wages, salaries, tips, and other taxable employee pay. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't earned income. But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Net earnings from self-employment. Gross income received as a statutory employee. Wages, salaries, and tips reported in box 1 of Form(s) W-2. Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. You should report these on Form 1040 or 1040-SR, line 1a. Other types of earned income. Other types of earned income not reported on Form W-2, in box 1, include household employee wages, tip income not reported to your employer, certain Medicaid waiver payments if you choose to include nontaxable payments in earned income for purposes of claiming the EIC, taxable dependent care benefits, employer provided adoption benefits from Form 8839, wages from Form 8919, and other earned income. You should report these on Form 1040 or 1040-SR, lines 1b through 1h. Nontaxable combat pay election. You can elect to include your nontaxable combat pay in earned income for the EIC. The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. For details, see Nontaxable combat pay in chapter 4. Net earnings from self-employment. You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Minister's housing. The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally isn't subject to income tax but is included in net earnings from self-employment. For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 below). Statutory employee. You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. You report your income and expenses as a statutory employee on Schedule C (Form 1040). Strike and lockout benefits. Benefits paid to you as strike or lockout benefits, including both cash and the fair market value of other property (other than bona fide gifts), are generally taxable to you. If strike and lockout benefits are taxable, the benefits are generally earned income. You should report the amount of your taxable strike and lockout benefits on Form 1040 or 1040-SR, line 1h. Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Each approved form exempts certain income from social security taxes. Each form is discussed here in terms of what is or isn't earned income for the EIC. Form 4361. Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. This includes wages, salaries, tips, and other taxable employee compensation. If you have an approved Form 4361, a nontaxable housing allowance or the nontaxable rental value of a home isn't earned income. Also, amounts you received for performing ministerial duties, but not as an employee, don't count as earned income. Examples include fees for performing marriages and honoraria for delivering speeches. Form 4029. Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. However, amounts you received as a self-employed individual don't count as earned income. Also, in figuring earned income, don't subtract losses on Schedule C or F from wages reported on lines 1a through 1h of Form 1040 or 1040-SR. Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Minimum retirement age is generally the earliest age at which you could have received a pension or annuity if you weren’t disabled. You must report your taxable disability payments on line 1h of Form 1040 or 1040-SR until you reach minimum retirement age. Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and aren't considered earned income. Report taxable pension payments on Form 1040 or 1040-SR, lines 5a and 5b. Disability insurance payments. Payments you received from a disability insurance policy that you paid the premiums for aren't earned income. It doesn't matter whether you have reached minimum retirement age. If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Income That Is Not Earned Income Examples of items that aren't earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Don’t include any of these items in your earned income. Earnings while an inmate. Amounts received for services performed while an inmate in a penal institution aren't earned income when figuring the EIC. Workfare payments. Nontaxable workfare payments aren't earned income for the EIC. These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal TANF program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment isn't available, or (2) community service program activities. Community property. If you are married, but qualify to file as head of household or married filing separately under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC doesn't include any amount earned by your spouse that is treated as belonging to you under those laws. That amount isn't earned income for the EIC, even though you must include it in your gross income on your income tax return. Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Nevada, Washington, and California domestic partners. If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Your earned income for the EIC doesn't include any amount earned by your partner. Your earned income includes the entire amount you earned. For details, see Pub. 555. Conservation Reserve Program (CRP) payments. If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments aren't earned income for the EIC. Nontaxable military pay. Nontaxable pay for members of the Armed Forces isn't considered earned income for the EIC. Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). See Pub. 3, Armed Forces' Tax Guide, for more information. . 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 EIC with a qualifying child. Follow these rules if you have a child who meets the conditions to be your qualifying child for purposes of claiming the EIC, even if the child who qualifies you to claim the EIC doesn't have a valid SSN issued on or before the due date of your 2022 return (including extensions). When you file Form 1040 or 1040-SR, you must attach Schedule EIC to your return if you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, even if that child doesn't have a valid SSN issued on or before the due date of your return (including extensions). For information about how to complete Schedule EIC if your qualifying child or children don’t have valid SSNs, see Schedule EIC. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. No qualifying child. If you don't meet Rule 8, you don't have a qualifying child. Read chapter 3 to find out if you can get the EIC without a qualifying child. .If your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child under the tiebreaker rules, you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child.. Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. The four tests are: Relationship, Age, Residency, and Joint return. The four tests are illustrated in Figure A. The paragraphs that follow contain more information about each test. Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild); or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). The following definitions clarify the relationship test. Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Foster child. For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. An authorized placement agency includes: A state or local government agency, A tax-exempt organization licensed by a state, and An Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Example. D, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. D is your foster child. Figure A. Tests for Qualifying Child Conditions for Qualifying Child Test for Qualifying Child Test for Qualifying Child Summary: This figure is an illustrative representation of the relationship, age, and residency tests described in the text that determine if a dependent is a qualifying child. Please click here for the text description of the image. Age Test Your child must be: Under age 19 at the end of 2022 and younger than you (or your spouse, if filing jointly); Under age 24 at the end of 2022, a student, and younger than you (or your spouse, if filing jointly); or Permanently and totally disabled at any time during 2022, regardless of age. The following examples and definitions clarify the age test. Example 1—Child not under age 19. Your child, S, turned 19 on December 10. Unless S was permanently and totally disabled or a student, S isn't a qualifying child because, at the end of the year, S wasn’t under age 19. Example 2—Child not younger than you or your spouse. Your 23-year-old sibling, B, who is a full-time student and unmarried, lives with you and your spouse. B isn't disabled. Both you and your spouse are 21 years old, and you file a joint return. B isn't your qualifying child because B isn't younger than you or your spouse. Example 3—Child younger than your spouse but not younger than you. The facts are the same as in Example 2 except that your spouse is 25 years old. Because B is younger than your spouse, B is your qualifying child, even though B isn't younger than you. Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school; or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. The 5 calendar months need not be consecutive. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. School defined. A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet don't count as schools for the EIC. Vocational high school students. Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply. Your child can’t engage in any substantial gainful activity because of a physical or mental condition. A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Substantial gainful activity. Substantial gainful activity means performing significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at an employer's convenience) in a competitive work situation for at least the minimum wage shows that the child can engage in substantial gainful activity. Substantial gainful activity isn't work done to take care of yourself or your home. It isn't unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. However, doing this kind of work may show that the child is able to engage in substantial gainful activity. The fact that the child hasn’t worked for some time doesn't, by itself, prove the child can’t engage in substantial gainful activity. For examples of substantial gainful activity, see Pub. 524. Residency Test Your child must have lived with you in the United States for more than half of 2022. .You can't claim the EIC for a child who didn't live with you for more than half of the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and childcare records and other records that show your child's address.. The following paragraphs clarify the residency test. United States. This means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. 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 2022 is treated as having lived with you for more than half of 2022 if your home was the child's home for more than half the time the child was alive in 2022. Temporary absences. Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Adopted child. If you adopted a child in 2022, and that child was lawfully placed with you for legal adoption by you in 2022, or the child was an eligible foster child placed with you during 2022, the child is considered to have lived with you for more than half of 2022 if your main home was this child's main home for more than half the time this child was adopted or placed with you in 2022. Kidnapped child. A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping or following the date of the child's return. The child must be presumed by law enforcement authorities to have been kidnapped by someone who isn't a member of your family or the child's family. This treatment applies for all years until the child is returned. However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Joint Return Test To meet this test, the child can’t file a joint return for the year. Exception. An exception to the joint return test applies if your child and your child’s spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Example 1—Child files joint return. You supported your 18-year-old child who lived with you all year while the child's spouse was in the Armed Forces. Your child's spouse earned $25,000 for the year. The couple files a joint return so this child isn't your qualifying child. Example 2—Child files joint return to get refund of tax withheld. Your 18-year-old child and your child’s 17-year-old spouse had $800 of wages from part-time jobs and no other income. They don't have a child. Neither is required to file a tax return. Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so this child may be your qualifying child if all the other tests are met. Example 3—Child files joint return to claim American opportunity credit. The facts are the same as in Example 2 except no taxes were taken out of your child's pay. Your child and their spouse aren't required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because claiming the American opportunity credit is their reason for filing the return, they aren't filing it only to claim a refund of income tax withheld or estimated tax paid. The exception to the joint return test doesn't apply, so this child isn't your qualifying child. Married child. Even if your child doesn't file a joint return, if your child was married at the end of the year, your child can't be your qualifying child unless: You can claim the child as a dependent, or The reason you can't claim the child as a dependent is that you let the child's other parent claim the child as a dependent under the Special rule for divorced or separated parents (or parents who live apart), described later. . Social security number (SSN). To claim a higher EIC amount based on a qualifying child, that qualifying child must have a valid SSN issued on or before the due date of your 2022 return (including extensions), unless the child was born and died in 2022 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. You can’t claim a higher EIC amount on the basis of a qualifying child if:. The qualifying child's SSN is missing from your tax return or is incorrect; The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit; or Instead of an SSN, the qualifying child has: An ITIN, which is issued to a noncitizen who can’t get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who can’t get an SSN for the child being adopted until the adoption is final. If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim a higher EIC amount. For more information about SSNs, see Rule 2.. .If “Not Valid for Employment” is printed on your child's social security card and your child's immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a social security card without the legend.. .If you have a child who meets the conditions to be a qualifying child for purposes of claiming the EIC, but that child doesn't have a valid SSN, you may be eligible to claim a self-only EIC.. Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. However, only one of these persons can actually treat the child as a qualifying child. Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). The child tax credit, credit for other dependents, or additional child tax credit. Head of household filing status. The credit for child and dependent care expenses. The exclusion for dependent care benefits. The EIC. The other person can’t take any of these benefits based on this qualifying child. In other words, you and the other person can’t agree to divide these tax benefits between you. The other person can’t take any of these tax benefits unless that person has a different qualifying child. The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. However, the tiebreaker rules don't apply if the other person is your spouse and you file a joint return. Tiebreaker rules. To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. For purposes of these tiebreaker rules, the term “parent” means a biological or adoptive parent of an individual. It does not include a stepparent or foster parent unless that person has adopted the individual. If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. If the parents don't file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher AGI for the year. If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. .If your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2022, you may be able to take the EIC using the rules in chapter 3 for taxpayers who don't have a qualifying child.. Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. See Examples 1 through 12. If you can’t claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2022, you may be able to take the EIC using a different qualifying child, or take the EIC using the rules in chapter 3 for people who don't have a qualifying child. If the other person cannot claim the EIC. If you and someone else have the same qualifying child but the other person can’t claim the EIC because the other person isn't eligible or their earned income or AGI is too high, you may be able to treat the child as a qualifying child. See Examples 6 and 7. But you can’t treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other five tax benefits listed earlier in this chapter. Examples. The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Example 1—Child lived with parent and grandparent. You and your 2-year-old child S lived with your parent all year. You are 25 years old, unmarried, and your AGI is $9,000. Your only income was $9,000 from a part-time job. Your parent's only income was $22,000 from a job, and their AGI is $22,000. Your child’s other parent did not live with you or S. The special rule explained later for divorced or separated parents (or parents who live apart) doesn't apply. S is a qualifying child of both you and your parent because S meets the relationship, age, residency, and joint return tests for both you and your parent. However, only one of you can treat S as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). S isn't a qualifying child of anyone else, including the child’s other parent. If you don't claim S as a qualifying child for the EIC or any of the other tax benefits listed earlier, your parent can treat S as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which your parent qualifies). Example 2—Parent has higher AGI than grandparent. The facts are the same as in Example 1 except your AGI is $25,000. Because your parent's AGI isn't higher than yours, your parent can’t claim S as a qualifying child. Only you can claim S. Example 3—Two persons claim same child. The facts are the same as in Example 1 except that you and your parent both claim S as a qualifying child. In this case, you as the child's parent will be the only one allowed to claim S as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. The IRS will disallow your parent's claim to the EIC and any of the other tax benefits listed earlier based on S. Your parent can't take the EIC for a taxpayer without a qualifying child because your parent’s AGI is more than $16,480. Example 4—Qualifying children split between two persons. The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your parent. Only one of you can claim each child. However, if your parent's AGI is higher than yours, you can allow your parent to claim one or more of the children. For example, if you claim one child, your parent can claim the other two. Example 5—Taxpayer who is a qualifying child. The facts are the same as in Example 1 except that you are only 18 years old. This means you are a qualifying child of your parent. Because of Rule 10, discussed next, you can’t claim the EIC and can’t claim S as a qualifying child. Only your parent may be able to treat S as a qualifying child to claim the EIC. If your parent meets all the other requirements for claiming the EIC and you don't claim S as a qualifying child for any of the other tax benefits listed earlier, your parent can claim both you and S as qualifying children for the EIC. Example 6—Grandparent with too much earned income to claim EIC. The facts are the same as in Example 1 except that your parent earned $50,000 from employment. Because your parent's earned income is too high for your parent to claim the EIC, only you can claim the EIC using S. Example 7—Parent with too much earned income to claim EIC. The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Your earned income is too high for you to claim the EIC. But your parent can’t claim the EIC either, because your parent’s AGI isn't higher than yours. Example 8—Separated parents. You, your spouse, and your 10-year-old child, J, lived together until August 1, 2022, when your spouse moved out of the household. In August and September, J lived with you. For the rest of the year, J lived with J's other parent. J is a qualifying child of both you and your spouse because J lived with each of you for more than half the year and because J met the relationship, age, and joint return tests for both of you. At the end of the year, you and your spouse still weren't divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) doesn't apply. You and your spouse will file separate returns. Your spouse agrees to let you treat J as a qualifying child. This means, if your spouse doesn't claim J as a qualifying child for any of the tax benefits listed earlier, you can claim J as a qualifying child for any tax benefit listed earlier for which you qualify. However, you can't take the EIC because you and your spouse didn't live apart for the last 6 months of 2022 and, while you did live apart at the end of 2022, you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, you don't meet the requirements for certain separated spouses to take the EIC when they don’t file a joint return. See Rule 3. You also can't take the credit for child and dependent care expenses because your filing status is married filing separately and you and your spouse didn't live apart for the last 6 months of 2022. See Pub. 503. Example 9—Separated parents claim same child. The facts are the same as in Example 8, except that you and your spouse both claim J as a qualifying child. In this case, only your spouse will be allowed to treat J as a qualifying child. This is because, during 2022, J lived with your spouse longer than with you. You can’t claim the EIC because you are a separated spouse who isn’t filing a joint return and you don’t have a qualifying child. However, your spouse's filing status is also married filing separately, so your spouse can’t claim the EIC because you and your spouse didn't live apart for the last 6 months of 2022 or you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, your spouse doesn't meet the requirements to claim the EIC as a separated spouse who isn’t filing a joint return. See Rule 3. Your spouse also can't take the credit for child and dependent care expenses because your spouse’s filing status is married filing separately and you and your spouse didn't live apart for the last 6 months of 2022. See Pub. 503. Example 10—Unmarried parents. You, your 5-year-old child, L, and L’s other parent lived together all year. You and L’s other parent aren't married. L is a qualifying child of both you and L’s other parent because L meets the relationship, age, residency, and joint return tests for both you and L’s other parent. Your earned income and AGI are $12,000, and L’s other parent’s earned income and AGI are $14,000. Neither of you had any other income. L’s other parent agrees to let you treat the child as a qualifying child. This means if L’s other parent doesn't claim L as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim L as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Example 11—Unmarried parents claim same child. The facts are the same as in Example 10 except that you and L’s other parent both claim L as a qualifying child. In this case, only L’s other parent will be allowed to treat L as a qualifying child. This is because L’s other parent’s AGI, $14,000, is more than your AGI, $12,000. You can claim the EIC without a qualifying child. Example 12—Child did not live with a parent. You and your sibling’s child, M, lived with your parent all year. You are 25 years old, and your AGI is $9,300. Your only income was from a part-time job. Your parent’s AGI is $15,000. Your parent’s only income was from a job. M’s parents file jointly, have an AGI of less than $9,000, and don't live with you or M. M is a qualifying child of both you and your parent because M meets the relationship, age, residency, and joint return tests for both you and your parent. However, only your parent can treat M as a qualifying child. This is because your parent’s AGI, $15,000, is more than your AGI, $9,300. Special rule for divorced or separated parents (or parents who live apart). A child will be treated as the qualifying child of the noncustodial parent if all of the following statements are true. The parents: Are divorced or legally separated under a decree of divorce or separate maintenance; Are separated under a written separation agreement; or Lived apart at all times during the last 6 months of 2022. The child received over half of the child’s support for the year from the parents. The child is in the custody of one or both parents for more than half of 2022. Either of the following statements is true. The custodial parent signs Form 8332 or a substantially similar statement that the custodial parent will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to their return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2022 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 2022. For details, see Pub. 501. If a child is treated as the qualifying child of the noncustodial parent under this special rule for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim the child tax credit or the credit for other dependents for the child. However, only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC. For details and examples, see Applying the tiebreaker rules to divorced or separated parents (or parents who live apart) in Pub. 501. Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (such as your parent, guardian, or foster parent) if all of the following statements are true. You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly); Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly); or Permanently and totally disabled, regardless of age. You lived with that person in the United States for more than half of the year. You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). For more details about the tests to be a qualifying child, see Rule 8. If you are a qualifying child of another taxpayer, you can’t claim the EIC. This is true even if the person for whom you are a qualifying child doesn't claim the EIC or meet all of the rules to claim the EIC. Enter “No” on the dotted line next to line 27 (Form 1040 or 1040-SR). Example. You and your child lived with your parent all year. You are 22 years old, unmarried, and attended a trade school full time. You had a part-time job and earned $5,700. You had no other income. Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your parent. Your parent can claim the EIC if your parent meets all the other requirements. Because you are your parent’s qualifying child, you can’t claim the EIC. This is so even if your parent can’t or doesn't claim the EIC. Child of person not required to file a return. You aren't the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests isn't required to file an income tax return and either: Doesn't file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Example 1—Return not required. The facts are the same as in the last example except your parent had no gross income, isn't required to file a 2022 tax return, and doesn't file a 2022 tax return. As a result, you aren't your parent’s qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except your parent had wages of $1,500 and had income tax withheld from those wages. Your parent files a return only to get a refund of the income tax withheld and doesn't claim the EIC or any other tax credits or deductions. As a result, you aren't your parent's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 3—Return filed to get EIC. The facts are the same as in Example 2 except your parent claimed the EIC on their return. Since your parent filed the return to get the EIC, your parent isn't filing it only to get a refund of income tax withheld. As a result, you are your parent's qualifying child. You can’t claim the EIC. 3. Rules If You Do Not Have a Qualifying Child Use this chapter if you don't have a qualifying child and have met all the rules in chapter 1. This chapter discusses Rules 11 through 14. You must meet all four of these rules, in addition to the rules in chapters 1 and 4, to qualify for the EIC without a qualifying child. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. If you have a qualifying child. If you meet Rule 8, you have a qualifying child. If you meet Rule 8 and don't claim the EIC with a qualifying child, you can claim the EIC without a qualifying child. .If your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child under the tiebreaker rules, you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child.. Rule 11—You Must Meet the Age Requirements You must be at least age 25 but under age 65 at the end of 2022. 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 2022. 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, 1957, and before January 2, 1998. If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1957, and before January 2, 1998. If neither you nor your spouse meets the age test, you can't claim the EIC. Enter "No" on the dotted line next to line 27 (Form 1040 or 1040-SR). Example 1. You are age 28 and unmarried. You meet the age test. Example 2—Spouse meets age test. You are married and filing a joint return. You are age 23 and your spouse is age 27. You meet the age test because your spouse is at least age 25 but under age 65. Death of spouse. If you are filing a joint return with your spouse who died in 2022, you meet the age test if you are at least age 25 but under age 65 at the end of 2022, or your spouse was at least age 25 but under age 65 at the time of death. Your spouse is considered to reach age 25 on the day before their 25th birthday. However, the rule for reaching age 65 is different; your spouse reaches age 65 on their 65th birthday. Even if your spouse was born before January 2, 1998, they aren't considered at least age 25 at the end of 2022 unless they were at least age 25 at the time of death. Example 1. You are married and filing a joint return with your spouse who died in August 2022. You are age 67. Your spouse would have become age 65 in November 2022. Because your spouse was under age 65 when they died, you meet the age test. Example 2. Your spouse was born on February 14, 1997, and died on February 13, 2022. Your spouse is considered age 25 at the time of death. However, if your spouse died on February 12, 2022, your spouse isn't considered age 25 at the time of death and isn't at least age 25 at the end of 2022. Death of taxpayer. A taxpayer who died in 2022 meets the age test if the taxpayer was at least age 25 but under age 65 at the time of death. A taxpayer is considered to reach age 25 on the day before the taxpayer’s 25th birthday. However, the rule for reaching age 65 is different; a taxpayer reaches age 65 on the taxpayer’s 65th birthday. Even if the taxpayer was born before January 2, 1998, they aren't considered at least age 25 at the end of 2022 unless they were at least age 25 at the time of death. Rule 12—You Cannot Be the Dependent of Another Person If you aren't filing a joint return, you meet this rule if you did not check the box under your name that says "Someone can claim you as a dependent." If you are filing a joint return, you meet this rule if you did not check either box that says "Someone can claim you as a dependent" or "Someone can claim your spouse as a dependent." If you aren't sure whether someone else can claim you as a dependent, get Pub. 501 and read the rules for claiming a dependent. If someone else can claim you as a dependent on their return, but doesn't, you still can’t claim the credit unless the person who can claim you on their tax return isn't required to file an income tax return and doesn't file a tax return or files a return only to claim a refund of withheld income tax or estimated tax paid. Example 1. In 2022, you were age 25, single, and living at home with your parents. You worked and weren't a student. You earned $7,500. Your parents can’t claim you as a dependent. When you file your return, you do not check the "Someone can claim you as a dependent" checkbox. You meet this rule. You can claim the EIC if you meet all the other requirements. Example 2. The facts are the same as in Example 1, except that you earned $2,000. Your parents can claim you as a dependent but decide not to. You don't meet this rule. You can’t claim the credit because your parents could have claimed you as a dependent. Joint returns. You generally can’t be claimed as a dependent by another person if you are married and file a joint return. However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Example 1—Return filed to get refund of tax withheld. You are 26 years old. You and your spouse live with your parents and had $800 of wages from part-time jobs and no other income. Neither you nor your spouse is required to file a tax return. You don't have a child. Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Your parents aren't disqualified from claiming you as a dependent just because you filed a joint return. Example 2—Return filed to get EIC. The facts are the same as in Example 1 except no taxes were taken out of your pay. Also, you and your spouse aren't required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Because claiming the EIC is your reason for filing the return, you aren't filing it only to claim a refund of income tax withheld or estimated tax paid. Your parents can’t claim you or your spouse as a dependent. Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc.) if all of the following statements are true. You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly); Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly); or Permanently and totally disabled, regardless of age. You lived with that person in the United States for more than half of the year. You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). For more details about the tests to be a qualifying child, see Rule 8. If you are a qualifying child of another taxpayer, you can’t claim the EIC. This is true even if the person for whom you are a qualifying child doesn't claim the EIC or meet all of the rules to claim the EIC. Enter “No” on the dotted line next to line 27 (Form 1040 or 1040-SR). Example. You lived with your parent all year. You are age 26, unmarried, and permanently and totally disabled. Your only income was from a community center where you went three days a week to answer telephones. You earned $5,000 for the year and provided more than half of your own support. Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your parent for the EIC. Your parent can claim the EIC if your parent meets all the other requirements. Because you are a qualifying child of your parent, you can’t claim the EIC. This is so even if your parent can’t or doesn’t claim the EIC. Joint returns. You generally can’t be a qualifying child of another taxpayer if you are married and file a joint return. However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Child of person not required to file a return. You aren't the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests isn't required to file an income tax return and either: Doesn't file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Example 1—Return not required. You lived all year with your parent. You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. You have no other income, no children, and provided more than half of your own support. Your parent had no gross income, isn't required to file a 2022 tax return, and doesn't file a 2022 tax return. As a result, you aren't your parent's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except your parent had wages of $1,500 and had income tax withheld from wages. Your parent files a return only to get a refund of the income tax withheld and doesn't claim the EIC or any other tax credits or deductions. As a result, you aren't your parent's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 3—Return filed to get EIC. The facts are the same as in Example 2 except your parent claimed the EIC on their return. Since your parent filed the return to get the EIC, your parent isn't filing it only to get a refund of income tax withheld. As a result, you are your parent’s qualifying child. You can’t claim the EIC. Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. If it wasn't, enter “No” on the dotted line next to line 27 (Form 1040 or 1040-SR). United States. This means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. 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: $53,057 ($59,187 for married filing jointly) if you have three or more qualifying children who have valid SSNs, $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs, $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN, or $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN. Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't earned income. But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Earned income is explained in detail in Rule 7 in chapter 1. Figuring earned income. If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for line 27 and then filling out Part 4 of EIC Worksheet B in the Form 1040 instructions. Be sure to see Clergy or Church employees, whichever applies, before completing the worksheet in Step 5. Clergy. If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line 1z, subtract that amount from the amount on Form 1040 or 1040-SR, line 1z, and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 instructions for line 27. Enter “Clergy” on the dotted line next to line 27 (Form 1040 or 1040-SR). Church employees. A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. If you received wages as a church employee and included any amount on both line 5a of Schedule SE and Form 1040 line 1a, subtract that amount from the amount on Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 instructions for line 27. Medicaid waiver payments. When completing the worksheet in Step 5 of the Form 1040 instructions, line 27, enter the Medicaid waiver payments you excluded from income on Schedule 1 (Form 1040), line 8s, unless you choose to include these amounts in earned income, in which case enter -0-. For more information about these payments, see Pub. 525. .If you and your spouse both received Medicaid waiver payments during the year, you and your spouse can make different choices about including the full amount of your payments in earned income. Enter only the amount of Medicaid waiver payments that you or your spouse, if filing a joint return, do not want to include in earned income. To include all nontaxable Medicaid waver payment amounts in earned income, enter -0-.. Nontaxable combat pay. You can elect to include your nontaxable combat pay in earned income for the EIC. If you make the election, you must include in earned income all nontaxable combat pay you received. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to. The amount of your nontaxable combat pay should be shown on your Form W-2 in box 12 with code Q. Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election. Whether the election increases or decreases your EIC depends on your total earned income, filing status, and number of qualifying children. If your earned income without your combat pay is less than the amount shown below for your number of children, you may benefit from electing to include your nontaxable combat pay in earned income and you should figure the credit both ways. If your earned income without your combat pay is equal to or more than these amounts, you will not benefit from including your combat pay in your earned income. $7,300 if you have no children who have a valid SSN. $10,900 if you have one child who has a valid SSN. $15,400 if you have two or more children who have valid SSNs. .If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on Form 1040 or 1040-SR, line 1i.. The following examples illustrate the effect of including nontaxable combat pay in earned income for the EIC. Example 1—Election increases the EIC. G and J are married and will file a joint return. They have one qualifying child. G was in the military and earned $15,000 ($5,000 taxable wages + $10,000 nontaxable combat pay). J worked part of the year and earned $2,000. Their taxable earned income and AGI are $7,000. G and J qualify for the EIC and fill out the EIC Worksheet and Schedule EIC. When they complete the EIC Worksheet without adding the nontaxable combat pay to their earned income, they find their credit to be $2,389. When they complete the EIC Worksheet with the nontaxable combat pay added to their earned income, they find their credit to be $3,584. Because making the election will increase their EIC, they elect to add the nontaxable combat pay to their earned income for the EIC. They enter $3,584 on line 27 and they enter $10,000 on line 1i of their Form 1040. Example 2—Election doesn't increase the EIC. The facts are the same as in Example 1, except G had nontaxable combat pay of $30,000. When G and J add their nontaxable combat pay to their earned income, they find their credit to be $1,771. Because the credit they can get if they don't add the nontaxable combat pay to their earned income is $2,389, they decide not to make the election. They enter $2,389 on line 27 of their Form 1040. IRS Will Figure the EIC for You The IRS will figure your EIC for you if you follow the instructions in Figure B. .Please don't ask the IRS to figure your EIC unless you are eligible for it. To be eligible, you must meet Rule 15 in this chapter as well as the rules in chapter 1 and either chapter 2 or chapter 3, whichever applies to you. If your credit was reduced or disallowed for any year after 1996, the rules in chapter 5 may apply as well.. How To Figure the EIC Yourself To figure the EIC yourself, use the EIC Worksheet in the Instructions for Form 1040. If you have a qualifying child, complete Schedule EIC (discussed later in this chapter) and attach it to your tax return. If you want the IRS to figure your EIC for you, see IRS Will Figure the EIC for You, earlier. Special Instructions—EIC Worksheets You will need to decide whether to use EIC Worksheet A or EIC Worksheet B to figure the amount of your EIC. This section explains how to use these worksheets and how to report the EIC on your return. EIC Worksheet A. Use EIC Worksheet A if you weren’t self-employed at any time in 2022 and aren't a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C. EIC Worksheet B. Use EIC Worksheet B if you were self-employed at any time in 2022 or are a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C. If any of the following situations apply to you, read the paragraph and then complete EIC Worksheet B. Net earnings from self-employment of $400 or more. If your net earnings from self-employment are $400 or more, be sure to correctly fill out Schedule SE (Form 1040) and pay the proper amount of self-employment tax. If you don't, you may not get all the EIC you are entitled to. .When figuring your net earnings from self-employment, you must claim all your allowable business expenses.. When to use the optional methods of figuring net earnings. Using the optional methods on Schedule SE to figure your net earnings from self-employment may qualify you for the EIC or give you a larger credit. If your net earnings (without using the optional methods) are less than $6,040, see the Instructions for Schedule SE for details about the optional methods. When both spouses have self-employment income. You must complete both Parts 1 and 2 of EIC Worksheet B if all of the following conditions apply to you. You are married filing a joint return. Both you and your spouse have income from self-employment. You or your spouse file a Schedule SE and the other spouse doesn't file Schedule SE. Statutory employees. Statutory employees report wages and expenses on Schedule C. They don't file Schedule SE. If you are a statutory employee, enter the amount from line 1 of Schedule C in Part 3 when you complete EIC Worksheet B. Schedule EIC You must complete Schedule EIC and attach it to your tax return if you have a qualifying child and are claiming the EIC. Schedule EIC provides the IRS with information about your qualifying children, including their names, ages, SSNs, relationship to you, and the amount of time they lived with you during the year. .If you are required to complete and attach Schedule EIC but don't, it will take longer to process your return and issue your refund.. .Attach and complete Schedule EIC to your tax return even if your qualifying child doesn't have a valid SSN. For information about how to complete Schedule EIC if your qualifying child or children do not have valid SSNs, see Schedule EIC. . 5. Disallowance of the EIC .If your EIC for any year after 1996 was denied (disallowed) or reduced by the IRS, you may need to complete an additional form to claim the credit for 2022.. This chapter is for people whose EIC for any year after 1996 was denied or reduced by the IRS. If this applies to you, you may need to complete Form 8862, Information To Claim Certain Credits After Disallowance, and attach it to your 2022 return to claim the credit for 2022. This chapter explains when you need to attach Form 8862. For more information, see Form 8862 and its instructions. This chapter also explains the rules for certain people who can’t claim the EIC for a period of years after their EIC was denied or reduced. Form 8862 If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. You must also qualify to claim the EIC by meeting all the rules described in this publication. Exception 1. Don't file Form 8862 if either (1) or (2) below is true. After your EIC was reduced or disallowed in the earlier year: You filed Form 8862 in a later year and your EIC for that later year was allowed, and Your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error. You are claiming the EIC without a qualifying child for 2022 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 2022 return affect whether you need to attach Form 8862 to your 2022 return or to a later return. The following examples demonstrate whether Form 8862 is required for 2022 or 2023. Example 1—Form 8862 required for 2022. You filed your 2021 tax return in March 2022 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 2022, 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 2022. To claim the EIC with a qualifying child on your 2022 return, you must complete and attach Form 8862 to that return. However, to claim the EIC without a qualifying child on your 2022 return, you don't need to file Form 8862. Example 2—Form 8862 required for 2023. The facts are the same as in the previous example except that you received the statutory notice of deficiency in February 2023. Because the 90-day period referred to in the statutory notice isn't over when you are ready to file your return for 2022, you shouldn't attach Form 8862 to your 2022 return. However, to claim the EIC with a qualifying child for 2023, you must complete and attach Form 8862 to your return for that year. To claim the EIC without a qualifying child for 2023, you don't need to file Form 8862. Exception for math or clerical errors. If your EIC was denied or reduced as a result of a math or clerical error, don't attach Form 8862 to your next tax return. For example, if your arithmetic is incorrect, the IRS can correct it. If you don't provide a correct SSN, the IRS can deny the EIC. These kinds of errors are called math or clerical errors. Omission of Form 8862. If you are required to attach Form 8862 to your 2022 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 2022 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 2021 tax return, which you filed in March 2022. 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 2022, 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 2022. You can’t claim the EIC for tax year 2022 or 2023. To claim the EIC on your return for 2024, you must complete and attach Form 8862 to your return for that year. Example 4. The facts are the same as in Example 3, except that your 2021 EIC wasn’t denied until after you filed your 2022 return. You can’t claim the EIC for tax year 2023 or 2024. To claim the EIC on your return for 2025 you must complete and attach Form 8862 to your return for that year. Example 5—Cannot claim EIC for 10 years. You claimed the EIC on your 2021 tax return, which you filed in February 2022. The IRS determined you weren't entitled to the EIC and that your error was due to fraud. In September 2022, 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 2022. You can’t claim the EIC for tax years 2022 through 2031. To claim the EIC on your return for 2032, you must complete and attach Form 8862 to your return for that year. 6. Detailed Examples The next few pages contain two detailed examples that may be helpful if you have questions about claiming the EIC. Example 1—S Rose S Rose is age 63 and retired. S received $7,000 in social security benefits during the year and $17,000 from a part-time job. S also received a taxable pension of $6,400. S had no other income. S’s AGI on line 11 of Form 1040 is $23,400 ($17,000 + $6,400). S isn't married and lived alone in the United States for the entire year. S can’t be claimed as a dependent on anyone else's return, doesn’t have any investment income, and doesn’t have a qualifying child. S reads the steps for eligibility in the Form 1040 instructions. In Step 1, S discovers that, because S’s AGI ($23,400) isn't less than $22,610, S can’t take the EIC. S completes the rest of Form 1040 and files it with the IRS. Example 2—C and J Grey C and J Grey have two children, the oldest is age 10, and the youngest is age 8. The children lived with C and J for all of 2022. C earned wages of $15,000 and J had wages of $10,000. The Greys received $525 in interest on their savings account. They had no other income in 2022. C and J have the 2022 Form 1040 and instructions. They want to see if they qualify for the EIC, so they follow the steps in the instructions for line 27. Step 1. The amount C and J entered on Form 1040, line 11, was $25,525. They both have valid SSNs, which they have had for many years. They will file a joint return. Neither C nor J is a nonresident alien. Therefore, the answers they give to the questions in Step 1 allow them to proceed to Step 2. Step 2. The only investment income the Greys have is their $525 interest income. That amount isn't more than $10,300, so they answer “No” to the second question in Step 2 and go to Step 3. Step 3. Their children, meet the relationship, age, residency, and joint return tests to be C and J's qualifying children, so C and J answer “Yes” to the first question in Step 3. Their children aren't qualifying children of anyone else. Both children have valid SSNs, which they got soon after birth. C and J are filing a joint return, so they answer “Yes” to the second question in Step 3. This means they can skip questions 3 though 6 and Step 4 and go to Step 5. Step 5. C and J figure their earned income to be $25,000, the amount of their combined wages. This is less than $55,529, so they go to Step 6 to figure their credit. Step 6. C and J want to figure their EIC themselves, so they complete the EIC Worksheet in the Form 1040 instructions. Completing the EIC Worksheet. C and J complete their worksheet as follows. C and J enter their total earned income ($25,000) on line 1. To find their credit, they go to the EIC Table. They find their earned income of $25,000 in the range of $25,000 to $25,050. Because both of their children have valid SSNs, they follow this line across to the column for 2 children under Married filing jointly and find $6,164. They enter $6,164 on line 2. They enter on line 3 their AGI ($26,500) and see that it is different from the amount on line 1. They look up $26,500 in the EIC Table and enter the amount of $6,108 on line 5. They enter $6,108 on line 6. This is the smaller of the line 2 amount ($6,164) and the line 5 amount ($6,108). The Greys enter $6,108 on line 27 of their Form 1040. They will now complete Schedule EIC and attach it to their return. They will keep the EIC Worksheet for their records. How To Get Tax Help If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away. Preparing and filing your tax return. After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return. Free options for tax preparation. Go to IRS.gov to see your options for preparing and filing your return online or in your local community, if you qualify, which include the following. Free File. This program lets you prepare and file your federal individual income tax return for free using brand-name tax-preparation-and-filing software or Free File fillable forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options. VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation. TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 for information on free tax return preparation. MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax). Also, the IRS offers Free Fillable Forms, which can be completed online and then filed electronically regardless of income. Using online tools to help prepare your return. Go to IRS.gov/Tools for the following. The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned income credit (EIC). The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN) at no cost. The Tax Withholding Estimator (IRS.gov/W4app) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due. The First-Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance. The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040). . Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law.. IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions. IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax law topics. IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions. You may also be able to access tax law information in your electronic filing software. . Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is: Primarily responsible for the overall substantive accuracy of your return, Required to sign the return, and Required to include their preparer tax identification number (PTIN). Although the tax preparer always signs the return, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov. Coronavirus. Go to IRS.gov/Coronavirus for links to information on the impact of the coronavirus, as well as tax relief available for individuals and families, small and large businesses, and tax-exempt organizations. Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure online W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement. IRS social media. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site. The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL. Youtube.com/irsvideos. Youtube.com/irsvideosmultilingua. Youtube.com/irsvideosASL. Watching IRS videos. The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals. Online tax information in other languages. You can find information on IRS.gov/MyLanguage if English isn’t your native language. Free Over-the-Phone Interpreter (OPI) Service. The IRS is committed to serving our multilingual customers by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), other IRS offices, and every VITA/TCE return site. The OPI Service is accessible in more than 350 languages. Accessibility Helpline available for taxpayers with disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp. Note. Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats. Standard Print. Large Print. Braille. Audio (MP3). Plain Text File (TXT). Braille Ready File (BRF). Disasters. Go to Disaster Assistance and Emergency Relief for Individuals and Businesses to review the available disaster tax relief. Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to IRS.gov/OrderForms to place an order. Getting tax publications and instructions in eBook format. You can also download and view popular tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks. Note. IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended. Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account. View the amount you owe and a breakdown by tax year. See payment plan details or apply for a new payment plan. Make a payment or view 5 years of payment history and any pending or scheduled payments. Access your tax records, including key data from your most recent tax return, and transcripts. View digital copies of select notices from the IRS. Approve or reject authorization requests from tax professionals. View your address on file or manage your communication preferences. Tax Pro Account. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount. Using direct deposit. The fastest way to receive a tax refund is to file electronically and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online. Getting a transcript of your return. The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either “Get Transcript Online” or “Get Transcript by Mail” to order a free copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946. Reporting and resolving your tax-related identity theft issues. Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit. The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts. Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take. Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN. Ways to check on the status of your refund. Go to IRS.gov/Refunds. Download the official IRS2Go app to your mobile device to check your refund status. Call the automated refund hotline at 800-829-1954. Note. The IRS can’t issue refunds before mid-February for returns that claimed the EIC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits. Making a tax payment. Go to IRS.gov/Payments for information on how to make a payment using any of the following options. IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you. Debit or Credit Card: Choose an approved payment processor to pay online or by phone. Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional. Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required. Check or Money Order: Mail your payment to the address listed on the notice or instructions. Cash: You may be able to pay your taxes with cash at a participating retail store. Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames. Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order. What if I can’t pay now? Go to IRS.gov/Payments for more information about your options. Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC. Filing an amended return. Go to IRS.gov/Form1040X for information and updates. Checking the status of your amended return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns. Note. It can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks. Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter. Note. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that is scheduled to begin providing translations in 2023. You will continue to receive communications, including notices and letters in English until they are translated to your preferred language. Contacting your local IRS office. Keep in mind, many questions can be answered on IRS.gov without visiting an IRS TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.” The Taxpayer Advocate Service (TAS) Is Here To Help You What Is TAS? TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. How Can You Learn About Your Taxpayer Rights? The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. What Can TAS Do for You? TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if: Your problem is causing financial difficulty for you, your family, or your business; You face (or your business is facing) an immediate threat of adverse action; or You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised. How Can You Reach TAS? TAS has offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call them at 877-777-4778. How Else Does TAS Help Taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, report it to them at IRS.gov/SAMS. TAS for Tax Professionals TAS can provide a variety of information for tax professionals, including tax law updates and guidance, TAS programs, and ways to let TAS know about systemic problems you’ve seen in your practice. Low Income Taxpayer Clinics (LITCs) LITCs are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee for eligible taxpayers. To find an LITC near you, go to TaxpayerAdvocate.IRS.gov/about-us/Low-Income-Taxpayer-Clinics-LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List. Publication 596 - Additional Material EIC Eligibility Checklist You may claim the EIC if you answer “Yes” to all the following questions. Yes No 1. Is your AGI less than: $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN, $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN, $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs, or $53,057 ($59,187 for married filing jointly) if you have more than two qualifying children who have valid SSNs? (See Rule 1.) □ □ 2. Do you and your spouse, if filing jointly, each have a valid SSN issued by the due date of your 2022 return (including extensions)? (See Rule 2.) □ □ 3. Are you filing a joint return with your spouse or do you meet the special rule for separated spouses? (See Rule 3.) Answer “Yes” if you weren't married at the end of 2022.Caution: If you are a nonresident alien, answer “Yes” only if your filing status is married filing jointly. (See Rule 4.) □ □ 4. Answer “Yes” if you aren't filing Form 2555. Otherwise, answer “No.” (See Rule 5.) □ □ 5. Is your investment income $10,300 or less? (See Rule 6.) □ □ 6. Is your total earned income at least $1 but less than: $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN, $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN, $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs, or $53,057 ($59,187 for married filing jointly) if you have more than two qualifying children who have valid SSNs? (See Rules 7 and 15.) □ □ 7. Answer “Yes” if (a) you aren't a qualifying child of another taxpayer, or (b) you are filing a joint return. Otherwise, answer “No.” (See Rules 10 and 13.) □ □ STOP: If you have a child you want to claim for the EIC, answer questions 8 and 9 and skip 10–12. If you don't have a qualifying child or if another person is entitled to treat your child as a qualifying child under the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12. 8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8.) □ □ 9. Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn't meet the tests to be a qualifying child of any other person, or (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9. □ 10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2022? (See Rule 11.) □ □ 11. Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else's return, or (b) you are filing a joint return. Otherwise, answer “No.” (See Rule 12.) □ □ 12. Was your main home (and your spouse's, if filing a joint return) in the United States for more than half the year? (See Rule 14.) □ □ If you answered “No” to any question that applies to you: You can’t claim the EIC. EIC Table 2022 Earned Income Credit (EIC) Table Caution. This is not a tax table. EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example EIC Table Excerpt Example Please click here for the text description of the image. 1. To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have who have valid SSNs as defined earlier. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying surviving spouse★ and you have– ★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. Married filing jointly and you have– 0 1 2 3 0 1 2 3 At least But less than Your credit is– Your credit is– 1 50 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 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004 6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026 6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049 6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071 6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094 6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116 6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139 7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161 7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184 7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206 7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229 7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251 7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274 7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296 7,350 7,400 560 2,508 2,950 3,319 560 2,508 2,950 3,319 7,400 7,450 560 2,525 2,970 3,341 560 2,525 2,970 3,341 7,450 7,500 560 2,542 2,990 3,364 560 2,542 2,990 3,364 7,500 7,550 560 2,559 3,010 3,386 560 2,559 3,010 3,386 7,550 7,600 560 2,576 3,030 3,409 560 2,576 3,030 3,409 7,600 7,650 560 2,593 3,050 3,431 560 2,593 3,050 3,431 7,650 7,700 560 2,610 3,070 3,454 560 2,610 3,070 3,454 7,700 7,750 560 2,627 3,090 3,476 560 2,627 3,090 3,476 7,750 7,800 560 2,644 3,110 3,499 560 2,644 3,110 3,499 7,800 7,850 560 2,661 3,130 3,521 560 2,661 3,130 3,521 7,850 7,900 560 2,678 3,150 3,544 560 2,678 3,150 3,544 7,900 7,950 560 2,695 3,170 3,566 560 2,695 3,170 3,566 7,950 8,000 560 2,712 3,190 3,589 560 2,712 3,190 3,589 8,000 8,050 560 2,729 3,210 3,611 560 2,729 3,210 3,611 8,050 8,100 560 2,746 3,230 3,634 560 2,746 3,230 3,634 8,100 8,150 560 2,763 3,250 3,656 560 2,763 3,250 3,656 8,150 8,200 560 2,780 3,270 3,679 560 2,780 3,270 3,679 8,200 8,250 560 2,797 3,290 3,701 560 2,797 3,290 3,701 8,250 8,300 560 2,814 3,310 3,724 560 2,814 3,310 3,724 8,300 8,350 560 2,831 3,330 3,746 560 2,831 3,330 3,746 8,350 8,400 560 2,848 3,350 3,769 560 2,848 3,350 3,769 8,400 8,450 560 2,865 3,370 3,791 560 2,865 3,370 3,791 8,450 8,500 560 2,882 3,390 3,814 560 2,882 3,390 3,814 8,500 8,550 560 2,899 3,410 3,836 560 2,899 3,410 3,836 8,550 8,600 560 2,916 3,430 3,859 560 2,916 3,430 3,859 8,600 8,650 560 2,933 3,450 3,881 560 2,933 3,450 3,881 8,650 8,700 560 2,950 3,470 3,904 560 2,950 3,470 3,904 8,700 8,750 560 2,967 3,490 3,926 560 2,967 3,490 3,926 8,750 8,800 560 2,984 3,510 3,949 560 2,984 3,510 3,949 8,800 8,850 560 3,001 3,530 3,971 560 3,001 3,530 3,971 8,850 8,900 560 3,018 3,550 3,994 560 3,018 3,550 3,994 8,900 8,950 560 3,035 3,570 4,016 560 3,035 3,570 4,016 8,950 9,000 560 3,052 3,590 4,039 560 3,052 3,590 4,039 9,000 9,050 560 3,069 3,610 4,061 560 3,069 3,610 4,061 9,050 9,100 560 3,086 3,630 4,084 560 3,086 3,630 4,084 9,100 9,150 560 3,103 3,650 4,106 560 3,103 3,650 4,106 9,150 9,200 560 3,120 3,670 4,129 560 3,120 3,670 4,129 9,200 9,250 555 3,137 3,690 4,151 560 3,137 3,690 4,151 9,250 9,300 551 3,154 3,710 4,174 560 3,154 3,710 4,174 9,300 9,350 547 3,171 3,730 4,196 560 3,171 3,730 4,196 9,350 9,400 544 3,188 3,750 4,219 560 3,188 3,750 4,219 9,400 9,450 540 3,205 3,770 4,241 560 3,205 3,770 4,241 9,450 9,500 536 3,222 3,790 4,264 560 3,222 3,790 4,264 9,500 9,550 532 3,239 3,810 4,286 560 3,239 3,810 4,286 9,550 9,600 528 3,256 3,830 4,309 560 3,256 3,830 4,309 9,600 9,650 524 3,273 3,850 4,331 560 3,273 3,850 4,331 9,650 9,700 521 3,290 3,870 4,354 560 3,290 3,870 4,354 9,700 9,750 517 3,307 3,890 4,376 560 3,307 3,890 4,376 9,750 9,800 513 3,324 3,910 4,399 560 3,324 3,910 4,399 9,800 9,850 509 3,341 3,930 4,421 560 3,341 3,930 4,421 9,850 9,900 505 3,358 3,950 4,444 560 3,358 3,950 4,444 9,900 9,950 501 3,375 3,970 4,466 560 3,375 3,970 4,466 9,950 10,000 498 3,392 3,990 4,489 560 3,392 3,990 4,489 10,000 10,050 494 3,409 4,010 4,511 560 3,409 4,010 4,511 10,050 10,100 490 3,426 4,030 4,534 560 3,426 4,030 4,534 10,100 10,150 486 3,443 4,050 4,556 560 3,443 4,050 4,556 10,150 10,200 482 3,460 4,070 4,579 560 3,460 4,070 4,579 10,200 10,250 479 3,477 4,090 4,601 560 3,477 4,090 4,601 10,250 10,300 475 3,494 4,110 4,624 560 3,494 4,110 4,624 10,300 10,350 471 3,511 4,130 4,646 560 3,511 4,130 4,646 10,350 10,400 467 3,528 4,150 4,669 560 3,528 4,150 4,669 10,400 10,450 463 3,545 4,170 4,691 560 3,545 4,170 4,691 10,450 10,500 459 3,562 4,190 4,714 560 3,562 4,190 4,714 10,500 10,550 456 3,579 4,210 4,736 560 3,579 4,210 4,736 10,550 10,600 452 3,596 4,230 4,759 560 3,596 4,230 4,759 10,600 10,650 448 3,613 4,250 4,781 560 3,613 4,250 4,781 10,650 10,700 444 3,630 4,270 4,804 560 3,630 4,270 4,804 10,700 10,750 440 3,647 4,290 4,826 560 3,647 4,290 4,826 10,750 10,800 436 3,664 4,310 4,849 560 3,664 4,310 4,849 10,800 10,850 433 3,681 4,330 4,871 560 3,681 4,330 4,871 10,850 10,900 429 3,698 4,350 4,894 560 3,698 4,350 4,894 10,900 10,950 425 3,715 4,370 4,916 560 3,715 4,370 4,916 10,950 11,000 421 3,733 4,390 4,939 560 3,733 4,390 4,939 11,000 11,050 417 3,733 4,410 4,961 560 3,733 4,410 4,961 11,050 11,100 413 3,733 4,430 4,984 560 3,733 4,430 4,984 11,100 11,150 410 3,733 4,450 5,006 560 3,733 4,450 5,006 11,150 11,200 406 3,733 4,470 5,029 560 3,733 4,470 5,029 11,200 11,250 402 3,733 4,490 5,051 560 3,733 4,490 5,051 11,250 11,300 398 3,733 4,510 5,074 560 3,733 4,510 5,074 11,300 11,350 394 3,733 4,530 5,096 560 3,733 4,530 5,096 11,350 11,400 391 3,733 4,550 5,119 560 3,733 4,550 5,119 11,400 11,450 387 3,733 4,570 5,141 560 3,733 4,570 5,141 11,450 11,500 383 3,733 4,590 5,164 560 3,733 4,590 5,164 11,500 11,550 379 3,733 4,610 5,186 560 3,733 4,610 5,186 11,550 11,600 375 3,733 4,630 5,209 560 3,733 4,630 5,209 11,600 11,650 371 3,733 4,650 5,231 560 3,733 4,650 5,231 11,650 11,700 368 3,733 4,670 5,254 560 3,733 4,670 5,254 11,700 11,750 364 3,733 4,690 5,276 560 3,733 4,690 5,276 11,750 11,800 360 3,733 4,710 5,299 560 3,733 4,710 5,299 11,800 11,850 356 3,733 4,730 5,321 560 3,733 4,730 5,321 11,850 11,900 352 3,733 4,750 5,344 560 3,733 4,750 5,344 11,900 11,950 348 3,733 4,770 5,366 560 3,733 4,770 5,366 11,950 12,000 345 3,733 4,790 5,389 560 3,733 4,790 5,389 12,000 12,050 341 3,733 4,810 5,411 560 3,733 4,810 5,411 12,050 12,100 337 3,733 4,830 5,434 560 3,733 4,830 5,434 12,100 12,150 333 3,733 4,850 5,456 560 3,733 4,850 5,456 12,150 12,200 329 3,733 4,870 5,479 560 3,733 4,870 5,479 12,200 12,250 326 3,733 4,890 5,501 560 3,733 4,890 5,501 12,250 12,300 322 3,733 4,910 5,524 560 3,733 4,910 5,524 12,300 12,350 318 3,733 4,930 5,546 560 3,733 4,930 5,546 12,350 12,400 314 3,733 4,950 5,569 560 3,733 4,950 5,569 12,400 12,450 310 3,733 4,970 5,591 560 3,733 4,970 5,591 12,450 12,500 306 3,733 4,990 5,614 560 3,733 4,990 5,614 12,500 12,550 303 3,733 5,010 5,636 560 3,733 5,010 5,636 12,550 12,600 299 3,733 5,030 5,659 560 3,733 5,030 5,659 12,600 12,650 295 3,733 5,050 5,681 560 3,733 5,050 5,681 12,650 12,700 291 3,733 5,070 5,704 560 3,733 5,070 5,704 12,700 12,750 287 3,733 5,090 5,726 560 3,733 5,090 5,726 12,750 12,800 283 3,733 5,110 5,749 560 3,733 5,110 5,749 12,800 12,850 280 3,733 5,130 5,771 560 3,733 5,130 5,771 12,850 12,900 276 3,733 5,150 5,794 560 3,733 5,150 5,794 12,900 12,950 272 3,733 5,170 5,816 560 3,733 5,170 5,816 12,950 13,000 268 3,733 5,190 5,839 560 3,733 5,190 5,839 13,000 13,050 264 3,733 5,210 5,861 560 3,733 5,210 5,861 13,050 13,100 260 3,733 5,230 5,884 560 3,733 5,230 5,884 13,100 13,150 257 3,733 5,250 5,906 560 3,733 5,250 5,906 13,150 13,200 253 3,733 5,270 5,929 560 3,733 5,270 5,929 13,200 13,250 249 3,733 5,290 5,951 560 3,733 5,290 5,951 13,250 13,300 245 3,733 5,310 5,974 560 3,733 5,310 5,974 13,300 13,350 241 3,733 5,330 5,996 560 3,733 5,330 5,996 13,350 13,400 238 3,733 5,350 6,019 560 3,733 5,350 6,019 13,400 13,450 234 3,733 5,370 6,041 560 3,733 5,370 6,041 13,450 13,500 230 3,733 5,390 6,064 560 3,733 5,390 6,064 13,500 13,550 226 3,733 5,410 6,086 560 3,733 5,410 6,086 13,550 13,600 222 3,733 5,430 6,109 560 3,733 5,430 6,109 13,600 13,650 218 3,733 5,450 6,131 560 3,733 5,450 6,131 13,650 13,700 215 3,733 5,470 6,154 560 3,733 5,470 6,154 13,700 13,750 211 3,733 5,490 6,176 560 3,733 5,490 6,176 13,750 13,800 207 3,733 5,510 6,199 560 3,733 5,510 6,199 13,800 13,850 203 3,733 5,530 6,221 560 3,733 5,530 6,221 13,850 13,900 199 3,733 5,550 6,244 560 3,733 5,550 6,244 13,900 13,950 195 3,733 5,570 6,266 560 3,733 5,570 6,266 13,950 14,000 192 3,733 5,590 6,289 560 3,733 5,590 6,289 14,000 14,050 188 3,733 5,610 6,311 560 3,733 5,610 6,311 14,050 14,100 184 3,733 5,630 6,334 560 3,733 5,630 6,334 14,100 14,150 180 3,733 5,650 6,356 560 3,733 5,650 6,356 14,150 14,200 176 3,733 5,670 6,379 560 3,733 5,670 6,379 14,200 14,250 173 3,733 5,690 6,401 560 3,733 5,690 6,401 14,250 14,300 169 3,733 5,710 6,424 560 3,733 5,710 6,424 14,300 14,350 165 3,733 5,730 6,446 560 3,733 5,730 6,446 14,350 14,400 161 3,733 5,750 6,469 560 3,733 5,750 6,469 14,400 14,450 157 3,733 5,770 6,491 560 3,733 5,770 6,491 14,450 14,500 153 3,733 5,790 6,514 560 3,733 5,790 6,514 14,500 14,550 150 3,733 5,810 6,536 560 3,733 5,810 6,536 14,550 14,600 146 3,733 5,830 6,559 560 3,733 5,830 6,559 14,600 14,650 142 3,733 5,850 6,581 560 3,733 5,850 6,581 14,650 14,700 138 3,733 5,870 6,604 560 3,733 5,870 6,604 14,700 14,750 134 3,733 5,890 6,626 560 3,733 5,890 6,626 14,750 14,800 130 3,733 5,910 6,649 560 3,733 5,910 6,649 14,800 14,850 127 3,733 5,930 6,671 560 3,733 5,930 6,671 14,850 14,900 123 3,733 5,950 6,694 560 3,733 5,950 6,694 14,900 14,950 119 3,733 5,970 6,716 560 3,733 5,970 6,716 14,950 15,000 115 3,733 5,990 6,739 560 3,733 5,990 6,739 15,000 15,050 111 3,733 6,010 6,761 560 3,733 6,010 6,761 15,050 15,100 107 3,733 6,030 6,784 560 3,733 6,030 6,784 15,100 15,150 104 3,733 6,050 6,806 560 3,733 6,050 6,806 15,150 15,200 100 3,733 6,070 6,829 560 3,733 6,070 6,829 15,200 15,250 96 3,733 6,090 6,851 560 3,733 6,090 6,851 15,250 15,300 92 3,733 6,110 6,874 560 3,733 6,110 6,874 15,300 15,350 88 3,733 6,130 6,896 557 3,733 6,130 6,896 15,350 15,400 85 3,733 6,150 6,919 553 3,733 6,150 6,919 15,400 15,450 81 3,733 6,164 6,935 550 3,733 6,164 6,935 15,450 15,500 77 3,733 6,164 6,935 546 3,733 6,164 6,935 15,500 15,550 73 3,733 6,164 6,935 542 3,733 6,164 6,935 15,550 15,600 69 3,733 6,164 6,935 538 3,733 6,164 6,935 15,600 15,650 65 3,733 6,164 6,935 534 3,733 6,164 6,935 15,650 15,700 62 3,733 6,164 6,935 531 3,733 6,164 6,935 15,700 15,750 58 3,733 6,164 6,935 527 3,733 6,164 6,935 15,750 15,800 54 3,733 6,164 6,935 523 3,733 6,164 6,935 15,800 15,850 50 3,733 6,164 6,935 519 3,733 6,164 6,935 15,850 15,900 46 3,733 6,164 6,935 515 3,733 6,164 6,935 15,900 15,950 42 3,733 6,164 6,935 511 3,733 6,164 6,935 15,950 16,000 39 3,733 6,164 6,935 508 3,733 6,164 6,935 16,000 16,050 35 3,733 6,164 6,935 504 3,733 6,164 6,935 16,050 16,100 31 3,733 6,164 6,935 500 3,733 6,164 6,935 16,100 16,150 27 3,733 6,164 6,935 496 3,733 6,164 6,935 16,150 16,200 23 3,733 6,164 6,935 492 3,733 6,164 6,935 16,200 16,250 20 3,733 6,164 6,935 488 3,733 6,164 6,935 16,250 16,300 16 3,733 6,164 6,935 485 3,733 6,164 6,935 16,300 16,350 12 3,733 6,164 6,935 481 3,733 6,164 6,935 16,350 16,400 8 3,733 6,164 6,935 477 3,733 6,164 6,935 16,400 16,450 4 3,733 6,164 6,935 473 3,733 6,164 6,935 16,450 16,500 * * If the amount you are looking up from the worksheet is at least $16,450 but less than $16,480, and you have no qualifying children who have valid SSNs, your credit is $1. If the amount you are looking up from the worksheet is $16,480 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit. 3,733 6,164 6,935 469 3,733 6,164 6,935 16,500 16,550 0 3,733 6,164 6,935 466 3,733 6,164 6,935 16,550 16,600 0 3,733 6,164 6,935 462 3,733 6,164 6,935 16,600 16,650 0 3,733 6,164 6,935 458 3,733 6,164 6,935 16,650 16,700 0 3,733 6,164 6,935 454 3,733 6,164 6,935 16,700 16,750 0 3,733 6,164 6,935 450 3,733 6,164 6,935 16,750 16,800 0 3,733 6,164 6,935 446 3,733 6,164 6,935 16,800 16,850 0 3,733 6,164 6,935 443 3,733 6,164 6,935 16,850 16,900 0 3,733 6,164 6,935 439 3,733 6,164 6,935 16,900 16,950 0 3,733 6,164 6,935 435 3,733 6,164 6,935 16,950 17,000 0 3,733 6,164 6,935 431 3,733 6,164 6,935 17,000 17,050 0 3,733 6,164 6,935 427 3,733 6,164 6,935 17,050 17,100 0 3,733 6,164 6,935 423 3,733 6,164 6,935 17,100 17,150 0 3,733 6,164 6,935 420 3,733 6,164 6,935 17,150 17,200 0 3,733 6,164 6,935 416 3,733 6,164 6,935 17,200 17,250 0 3,733 6,164 6,935 412 3,733 6,164 6,935 17,250 17,300 0 3,733 6,164 6,935 408 3,733 6,164 6,935 17,300 17,350 0 3,733 6,164 6,935 404 3,733 6,164 6,935 17,350 17,400 0 3,733 6,164 6,935 400 3,733 6,164 6,935 17,400 17,450 0 3,733 6,164 6,935 397 3,733 6,164 6,935 17,450 17,500 0 3,733 6,164 6,935 393 3,733 6,164 6,935 17,500 17,550 0 3,733 6,164 6,935 389 3,733 6,164 6,935 17,550 17,600 0 3,733 6,164 6,935 385 3,733 6,164 6,935 17,600 17,650 0 3,733 6,164 6,935 381 3,733 6,164 6,935 17,650 17,700 0 3,733 6,164 6,935 378 3,733 6,164 6,935 17,700 17,750 0 3,733 6,164 6,935 374 3,733 6,164 6,935 17,750 17,800 0 3,733 6,164 6,935 370 3,733 6,164 6,935 17,800 17,850 0 3,733 6,164 6,935 366 3,733 6,164 6,935 17,850 17,900 0 3,733 6,164 6,935 362 3,733 6,164 6,935 17,900 17,950 0 3,733 6,164 6,935 358 3,733 6,164 6,935 17,950 18,000 0 3,733 6,164 6,935 355 3,733 6,164 6,935 18,000 18,050 0 3,733 6,164 6,935 351 3,733 6,164 6,935 18,050 18,100 0 3,733 6,164 6,935 347 3,733 6,164 6,935 18,100 18,150 0 3,733 6,164 6,935 343 3,733 6,164 6,935 18,150 18,200 0 3,733 6,164 6,935 339 3,733 6,164 6,935 18,200 18,250 0 3,733 6,164 6,935 335 3,733 6,164 6,935 18,250 18,300 0 3,733 6,164 6,935 332 3,733 6,164 6,935 18,300 18,350 0 3,733 6,164 6,935 328 3,733 6,164 6,935 18,350 18,400 0 3,733 6,164 6,935 324 3,733 6,164 6,935 18,400 18,450 0 3,733 6,164 6,935 320 3,733 6,164 6,935 18,450 18,500 0 3,733 6,164 6,935 316 3,733 6,164 6,935 18,500 18,550 0 3,733 6,164 6,935 313 3,733 6,164 6,935 18,550 18,600 0 3,733 6,164 6,935 309 3,733 6,164 6,935 18,600 18,650 0 3,733 6,164 6,935 305 3,733 6,164 6,935 18,650 18,700 0 3,733 6,164 6,935 301 3,733 6,164 6,935 18,700 18,750 0 3,733 6,164 6,935 297 3,733 6,164 6,935 18,750 18,800 0 3,733 6,164 6,935 293 3,733 6,164 6,935 18,800 18,850 0 3,733 6,164 6,935 290 3,733 6,164 6,935 18,850 18,900 0 3,733 6,164 6,935 286 3,733 6,164 6,935 18,900 18,950 0 3,733 6,164 6,935 282 3,733 6,164 6,935 18,950 19,000 0 3,733 6,164 6,935 278 3,733 6,164 6,935 19,000 19,050 0 3,733 6,164 6,935 274 3,733 6,164 6,935 19,050 19,100 0 3,733 6,164 6,935 270 3,733 6,164 6,935 19,100 19,150 0 3,733 6,164 6,935 267 3,733 6,164 6,935 19,150 19,200 0 3,733 6,164 6,935 263 3,733 6,164 6,935 19,200 19,250 0 3,733 6,164 6,935 259 3,733 6,164 6,935 19,250 19,300 0 3,733 6,164 6,935 255 3,733 6,164 6,935 19,300 19,350 0 3,733 6,164 6,935 251 3,733 6,164 6,935 19,350 19,400 0 3,733 6,164 6,935 247 3,733 6,164 6,935 19,400 19,450 0 3,733 6,164 6,935 244 3,733 6,164 6,935 19,450 19,500 0 3,733 6,164 6,935 240 3,733 6,164 6,935 19,500 19,550 0 3,733 6,164 6,935 236 3,733 6,164 6,935 19,550 19,600 0 3,733 6,164 6,935 232 3,733 6,164 6,935 19,600 19,650 0 3,733 6,164 6,935 228 3,733 6,164 6,935 19,650 19,700 0 3,733 6,164 6,935 225 3,733 6,164 6,935 19,700 19,750 0 3,733 6,164 6,935 221 3,733 6,164 6,935 19,750 19,800 0 3,733 6,164 6,935 217 3,733 6,164 6,935 19,800 19,850 0 3,733 6,164 6,935 213 3,733 6,164 6,935 19,850 19,900 0 3,733 6,164 6,935 209 3,733 6,164 6,935 19,900 19,950 0 3,733 6,164 6,935 205 3,733 6,164 6,935 19,950 20,000 0 3,733 6,164 6,935 202 3,733 6,164 6,935 20,000 20,050 0 3,733 6,164 6,935 198 3,733 6,164 6,935 20,050 20,100 0 3,733 6,164 6,935 194 3,733 6,164 6,935 20,100 20,150 0 3,733 6,164 6,935 190 3,733 6,164 6,935 20,150 20,200 0 3,726 6,155 6,925 186 3,733 6,164 6,935 20,200 20,250 0 3,718 6,144 6,914 182 3,733 6,164 6,935 20,250 20,300 0 3,710 6,133 6,904 179 3,733 6,164 6,935 20,300 20,350 0 3,702 6,123 6,893 175 3,733 6,164 6,935 20,350 20,400 0 3,694 6,112 6,883 171 3,733 6,164 6,935 20,400 20,450 0 3,686 6,102 6,872 167 3,733 6,164 6,935 20,450 20,500 0 3,678 6,091 6,862 163 3,733 6,164 6,935 20,500 20,550 0 3,670 6,081 6,851 160 3,733 6,164 6,935 20,550 20,600 0 3,662 6,070 6,841 156 3,733 6,164 6,935 20,600 20,650 0 3,654 6,060 6,830 152 3,733 6,164 6,935 20,650 20,700 0 3,646 6,049 6,820 148 3,733 6,164 6,935 20,700 20,750 0 3,638 6,039 6,809 144 3,733 6,164 6,935 20,750 20,800 0 3,630 6,028 6,799 140 3,733 6,164 6,935 20,800 20,850 0 3,622 6,018 6,788 137 3,733 6,164 6,935 20,850 20,900 0 3,614 6,007 6,778 133 3,733 6,164 6,935 20,900 20,950 0 3,606 5,997 6,767 129 3,733 6,164 6,935 20,950 21,000 0 3,598 5,986 6,757 125 3,733 6,164 6,935 21,000 21,050 0 3,590 5,976 6,746 121 3,733 6,164 6,935 21,050 21,100 0 3,582 5,965 6,735 117 3,733 6,164 6,935 21,100 21,150 0 3,574 5,954 6,725 114 3,733 6,164 6,935 21,150 21,200 0 3,566 5,944 6,714 110 3,733 6,164 6,935 21,200 21,250 0 3,558 5,933 6,704 106 3,733 6,164 6,935 21,250 21,300 0 3,550 5,923 6,693 102 3,733 6,164 6,935 21,300 21,350 0 3,542 5,912 6,683 98 3,733 6,164 6,935 21,350 21,400 0 3,534 5,902 6,672 94 3,733 6,164 6,935 21,400 21,450 0 3,526 5,891 6,662 91 3,733 6,164 6,935 21,450 21,500 0 3,518 5,881 6,651 87 3,733 6,164 6,935 21,500 21,550 0 3,510 5,870 6,641 83 3,733 6,164 6,935 21,550 21,600 0 3,502 5,860 6,630 79 3,733 6,164 6,935 21,600 21,650 0 3,494 5,849 6,620 75 3,733 6,164 6,935 21,650 21,700 0 3,486 5,839 6,609 72 3,733 6,164 6,935 21,700 21,750 0 3,478 5,828 6,599 68 3,733 6,164 6,935 21,750 21,800 0 3,470 5,818 6,588 64 3,733 6,164 6,935 21,800 21,850 0 3,462 5,807 6,578 60 3,733 6,164 6,935 21,850 21,900 0 3,454 5,797 6,567 56 3,733 6,164 6,935 21,900 21,950 0 3,446 5,786 6,556 52 3,733 6,164 6,935 21,950 22,000 0 3,438 5,775 6,546 49 3,733 6,164 6,935 22,000 22,050 0 3,430 5,765 6,535 45 3,733 6,164 6,935 22,050 22,100 0 3,422 5,754 6,525 41 3,733 6,164 6,935 22,100 22,150 0 3,414 5,744 6,514 37 3,733 6,164 6,935 22,150 22,200 0 3,406 5,733 6,504 33 3,733 6,164 6,935 22,200 22,250 0 3,398 5,723 6,493 29 3,733 6,164 6,935 22,250 22,300 0 3,390 5,712 6,483 26 3,733 6,164 6,935 22,300 22,350 0 3,382 5,702 6,472 22 3,733 6,164 6,935 22,350 22,400 0 3,374 5,691 6,462 18 3,733 6,164 6,935 22,400 22,450 0 3,366 5,681 6,451 14 3,733 6,164 6,935 22,450 22,500 0 3,358 5,670 6,441 10 3,733 6,164 6,935 22,500 22,550 0 3,350 5,660 6,430 7 3,733 6,164 6,935 22,550 22,600 0 3,342 5,649 6,420 3 3,733 6,164 6,935 22,600 22,650 0 3,334 5,639 6,409 * * If the amount you are looking up from the worksheet is at least $22,600 but less than $22,610, and you have no qualifying children who have valid SSNs, your credit is $0. If the amount you are looking up from the worksheet is $22,610 or more, and you have no qualifying children who have valid SSN’s, you can’t take the credit. 3,733 6,164 6,935 22,650 22,700 0 3,327 5,628 6,399 0 3,733 6,164 6,935 22,700 22,750 0 3,319 5,617 6,388 0 3,733 6,164 6,935 22,750 22,800 0 3,311 5,607 6,377 0 3,733 6,164 6,935 22,800 22,850 0 3,303 5,596 6,367 0 3,733 6,164 6,935 22,850 22,900 0 3,295 5,586 6,356 0 3,733 6,164 6,935 22,900 22,950 0 3,287 5,575 6,346 0 3,733 6,164 6,935 22,950 23,000 0 3,279 5,565 6,335 0 3,733 6,164 6,935 23,000 23,050 0 3,271 5,554 6,325 0 3,733 6,164 6,935 23,050 23,100 0 3,263 5,544 6,314 0 3,733 6,164 6,935 23,100 23,150 0 3,255 5,533 6,304 0 3,733 6,164 6,935 23,150 23,200 0 3,247 5,523 6,293 0 3,733 6,164 6,935 23,200 23,250 0 3,239 5,512 6,283 0 3,733 6,164 6,935 23,250 23,300 0 3,231 5,502 6,272 0 3,733 6,164 6,935 23,300 23,350 0 3,223 5,491 6,262 0 3,733 6,164 6,935 23,350 23,400 0 3,215 5,481 6,251 0 3,733 6,164 6,935 23,400 23,450 0 3,207 5,470 6,241 0 3,733 6,164 6,935 23,450 23,500 0 3,199 5,460 6,230 0 3,733 6,164 6,935 23,500 23,550 0 3,191 5,449 6,220 0 3,733 6,164 6,935 23,550 23,600 0 3,183 5,438 6,209 0 3,733 6,164 6,935 23,600 23,650 0 3,175 5,428 6,198 0 3,733 6,164 6,935 23,650 23,700 0 3,167 5,417 6,188 0 3,733 6,164 6,935 23,700 23,750 0 3,159 5,407 6,177 0 3,733 6,164 6,935 23,750 23,800 0 3,151 5,396 6,167 0 3,733 6,164 6,935 23,800 23,850 0 3,143 5,386 6,156 0 3,733 6,164 6,935 23,850 23,900 0 3,135 5,375 6,146 0 3,733 6,164 6,935 23,900 23,950 0 3,127 5,365 6,135 0 3,733 6,164 6,935 23,950 24,000 0 3,119 5,354 6,125 0 3,733 6,164 6,935 24,000 24,050 0 3,111 5,344 6,114 0 3,733 6,164 6,935 24,050 24,100 0 3,103 5,333 6,104 0 3,733 6,164 6,935 24,100 24,150 0 3,095 5,323 6,093 0 3,733 6,164 6,935 24,150 24,200 0 3,087 5,312 6,083 0 3,733 6,164 6,935 24,200 24,250 0 3,079 5,302 6,072 0 3,733 6,164 6,935 24,250 24,300 0 3,071 5,291 6,062 0 3,733 6,164 6,935 24,300 24,350 0 3,063 5,281 6,051 0 3,733 6,164 6,935 24,350 24,400 0 3,055 5,270 6,041 0 3,733 6,164 6,935 24,400 24,450 0 3,047 5,259 6,030 0 3,733 6,164 6,935 24,450 24,500 0 3,039 5,249 6,019 0 3,733 6,164 6,935 24,500 24,550 0 3,031 5,238 6,009 0 3,733 6,164 6,935 24,550 24,600 0 3,023 5,228 5,998 0 3,733 6,164 6,935 24,600 24,650 0 3,015 5,217 5,988 0 3,733 6,164 6,935 24,650 24,700 0 3,007 5,207 5,977 0 3,733 6,164 6,935 24,700 24,750 0 2,999 5,196 5,967 0 3,733 6,164 6,935 24,750 24,800 0 2,991 5,186 5,956 0 3,733 6,164 6,935 24,800 24,850 0 2,983 5,175 5,946 0 3,733 6,164 6,935 24,850 24,900 0 2,975 5,165 5,935 0 3,733 6,164 6,935 24,900 24,950 0 2,967 5,154 5,925 0 3,733 6,164 6,935 24,950 25,000 0 2,959 5,144 5,914 0 3,733 6,164 6,935 25,000 25,050 0 2,951 5,133 5,904 0 3,733 6,164 6,935 25,050 25,100 0 2,943 5,123 5,893 0 3,733 6,164 6,935 25,100 25,150 0 2,935 5,112 5,883 0 3,733 6,164 6,935 25,150 25,200 0 2,927 5,102 5,872 0 3,733 6,164 6,935 25,200 25,250 0 2,919 5,091 5,861 0 3,733 6,164 6,935 25,250 25,300 0 2,911 5,080 5,851 0 3,733 6,164 6,935 25,300 25,350 0 2,903 5,070 5,840 0 3,733 6,164 6,935 25,350 25,400 0 2,895 5,059 5,830 0 3,733 6,164 6,935 25,400 25,450 0 2,887 5,049 5,819 0 3,733 6,164 6,935 25,450 25,500 0 2,879 5,038 5,809 0 3,733 6,164 6,935 25,500 25,550 0 2,871 5,028 5,798 0 3,733 6,164 6,935 25,550 25,600 0 2,863 5,017 5,788 0 3,733 6,164 6,935 25,600 25,650 0 2,855 5,007 5,777 0 3,733 6,164 6,935 25,650 25,700 0 2,847 4,996 5,767 0 3,733 6,164 6,935 25,700 25,750 0 2,839 4,986 5,756 0 3,733 6,164 6,935 25,750 25,800 0 2,831 4,975 5,746 0 3,733 6,164 6,935 25,800 25,850 0 2,823 4,965 5,735 0 3,733 6,164 6,935 25,850 25,900 0 2,815 4,954 5,725 0 3,733 6,164 6,935 25,900 25,950 0 2,807 4,944 5,714 0 3,733 6,164 6,935 25,950 26,000 0 2,799 4,933 5,704 0 3,733 6,164 6,935 26,000 26,050 0 2,791 4,923 5,693 0 3,733 6,164 6,935 26,050 26,100 0 2,783 4,912 5,682 0 3,733 6,164 6,935 26,100 26,150 0 2,775 4,901 5,672 0 3,733 6,164 6,935 26,150 26,200 0 2,767 4,891 5,661 0 3,733 6,164 6,935 26,200 26,250 0 2,759 4,880 5,651 0 3,733 6,164 6,935 26,250 26,300 0 2,751 4,870 5,640 0 3,733 6,164 6,935 26,300 26,350 0 2,743 4,859 5,630 0 3,723 6,150 6,921 26,350 26,400 0 2,735 4,849 5,619 0 3,715 6,140 6,910 26,400 26,450 0 2,727 4,838 5,609 0 3,707 6,129 6,900 26,450 26,500 0 2,719 4,828 5,598 0 3,699 6,119 6,889 26,500 26,550 0 2,711 4,817 5,588 0 3,691 6,108 6,879 26,550 26,600 0 2,703 4,807 5,577 0 3,683 6,098 6,868 26,600 26,650 0 2,695 4,796 5,567 0 3,675 6,087 6,858 26,650 26,700 0 2,687 4,786 5,556 0 3,667 6,077 6,847 26,700 26,750 0 2,679 4,775 5,546 0 3,659 6,066 6,837 26,750 26,800 0 2,671 4,765 5,535 0 3,651 6,056 6,826 26,800 26,850 0 2,663 4,754 5,525 0 3,643 6,045 6,816 26,850 26,900 0 2,655 4,744 5,514 0 3,635 6,034 6,805 26,900 26,950 0 2,647 4,733 5,503 0 3,627 6,024 6,794 26,950 27,000 0 2,639 4,722 5,493 0 3,619 6,013 6,784 27,000 27,050 0 2,631 4,712 5,482 0 3,611 6,003 6,773 27,050 27,100 0 2,623 4,701 5,472 0 3,603 5,992 6,763 27,100 27,150 0 2,615 4,691 5,461 0 3,595 5,982 6,752 27,150 27,200 0 2,607 4,680 5,451 0 3,587 5,971 6,742 27,200 27,250 0 2,599 4,670 5,440 0 3,579 5,961 6,731 27,250 27,300 0 2,591 4,659 5,430 0 3,571 5,950 6,721 27,300 27,350 0 2,583 4,649 5,419 0 3,563 5,940 6,710 27,350 27,400 0 2,575 4,638 5,409 0 3,555 5,929 6,700 27,400 27,450 0 2,567 4,628 5,398 0 3,547 5,919 6,689 27,450 27,500 0 2,559 4,617 5,388 0 3,539 5,908 6,679 27,500 27,550 0 2,551 4,607 5,377 0 3,531 5,898 6,668 27,550 27,600 0 2,543 4,596 5,367 0 3,523 5,887 6,658 27,600 27,650 0 2,535 4,586 5,356 0 3,515 5,877 6,647 27,650 27,700 0 2,528 4,575 5,346 0 3,507 5,866 6,637 27,700 27,750 0 2,520 4,564 5,335 0 3,499 5,855 6,626 27,750 27,800 0 2,512 4,554 5,324 0 3,491 5,845 6,615 27,800 27,850 0 2,504 4,543 5,314 0 3,483 5,834 6,605 27,850 27,900 0 2,496 4,533 5,303 0 3,475 5,824 6,594 27,900 27,950 0 2,488 4,522 5,293 0 3,467 5,813 6,584 27,950 28,000 0 2,480 4,512 5,282 0 3,459 5,803 6,573 28,000 28,050 0 2,472 4,501 5,272 0 3,451 5,792 6,563 28,050 28,100 0 2,464 4,491 5,261 0 3,443 5,782 6,552 28,100 28,150 0 2,456 4,480 5,251 0 3,435 5,771 6,542 28,150 28,200 0 2,448 4,470 5,240 0 3,427 5,761 6,531 28,200 28,250 0 2,440 4,459 5,230 0 3,419 5,750 6,521 28,250 28,300 0 2,432 4,449 5,219 0 3,411 5,740 6,510 28,300 28,350 0 2,424 4,438 5,209 0 3,403 5,729 6,500 28,350 28,400 0 2,416 4,428 5,198 0 3,395 5,719 6,489 28,400 28,450 0 2,408 4,417 5,188 0 3,387 5,708 6,479 28,450 28,500 0 2,400 4,407 5,177 0 3,379 5,698 6,468 28,500 28,550 0 2,392 4,396 5,167 0 3,371 5,687 6,457 28,550 28,600 0 2,384 4,385 5,156 0 3,363 5,676 6,447 28,600 28,650 0 2,376 4,375 5,145 0 3,355 5,666 6,436 28,650 28,700 0 2,368 4,364 5,135 0 3,347 5,655 6,426 28,700 28,750 0 2,360 4,354 5,124 0 3,339 5,645 6,415 28,750 28,800 0 2,352 4,343 5,114 0 3,331 5,634 6,405 28,800 28,850 0 2,344 4,333 5,103 0 3,323 5,624 6,394 28,850 28,900 0 2,336 4,322 5,093 0 3,315 5,613 6,384 28,900 28,950 0 2,328 4,312 5,082 0 3,307 5,603 6,373 28,950 29,000 0 2,320 4,301 5,072 0 3,299 5,592 6,363 29,000 29,050 0 2,312 4,291 5,061 0 3,291 5,582 6,352 29,050 29,100 0 2,304 4,280 5,051 0 3,283 5,571 6,342 29,100 29,150 0 2,296 4,270 5,040 0 3,275 5,561 6,331 29,150 29,200 0 2,288 4,259 5,030 0 3,267 5,550 6,321 29,200 29,250 0 2,280 4,249 5,019 0 3,259 5,540 6,310 29,250 29,300 0 2,272 4,238 5,009 0 3,251 5,529 6,300 29,300 29,350 0 2,264 4,228 4,998 0 3,243 5,519 6,289 29,350 29,400 0 2,256 4,217 4,988 0 3,235 5,508 6,278 29,400 29,450 0 2,248 4,206 4,977 0 3,227 5,497 6,268 29,450 29,500 0 2,240 4,196 4,966 0 3,219 5,487 6,257 29,500 29,550 0 2,232 4,185 4,956 0 3,211 5,476 6,247 29,550 29,600 0 2,224 4,175 4,945 0 3,203 5,466 6,236 29,600 29,650 0 2,216 4,164 4,935 0 3,195 5,455 6,226 29,650 29,700 0 2,208 4,154 4,924 0 3,187 5,445 6,215 29,700 29,750 0 2,200 4,143 4,914 0 3,179 5,434 6,205 29,750 29,800 0 2,192 4,133 4,903 0 3,172 5,424 6,194 29,800 29,850 0 2,184 4,122 4,893 0 3,164 5,413 6,184 29,850 29,900 0 2,176 4,112 4,882 0 3,156 5,403 6,173 29,900 29,950 0 2,168 4,101 4,872 0 3,148 5,392 6,163 29,950 30,000 0 2,160 4,091 4,861 0 3,140 5,382 6,152 30,000 30,050 0 2,152 4,080 4,851 0 3,132 5,371 6,142 30,050 30,100 0 2,144 4,070 4,840 0 3,124 5,361 6,131 30,100 30,150 0 2,136 4,059 4,830 0 3,116 5,350 6,121 30,150 30,200 0 2,128 4,049 4,819 0 3,108 5,340 6,110 30,200 30,250 0 2,120 4,038 4,808 0 3,100 5,329 6,099 30,250 30,300 0 2,112 4,027 4,798 0 3,092 5,318 6,089 30,300 30,350 0 2,104 4,017 4,787 0 3,084 5,308 6,078 30,350 30,400 0 2,096 4,006 4,777 0 3,076 5,297 6,068 30,400 30,450 0 2,088 3,996 4,766 0 3,068 5,287 6,057 30,450 30,500 0 2,080 3,985 4,756 0 3,060 5,276 6,047 30,500 30,550 0 2,072 3,975 4,745 0 3,052 5,266 6,036 30,550 30,600 0 2,064 3,964 4,735 0 3,044 5,255 6,026 30,600 30,650 0 2,056 3,954 4,724 0 3,036 5,245 6,015 30,650 30,700 0 2,048 3,943 4,714 0 3,028 5,234 6,005 30,700 30,750 0 2,040 3,933 4,703 0 3,020 5,224 5,994 30,750 30,800 0 2,032 3,922 4,693 0 3,012 5,213 5,984 30,800 30,850 0 2,024 3,912 4,682 0 3,004 5,203 5,973 30,850 30,900 0 2,016 3,901 4,672 0 2,996 5,192 5,963 30,900 30,950 0 2,008 3,891 4,661 0 2,988 5,182 5,952 30,950 31,000 0 2,000 3,880 4,651 0 2,980 5,171 5,942 31,000 31,050 0 1,992 3,870 4,640 0 2,972 5,160 5,931 31,050 31,100 0 1,984 3,859 4,629 0 2,964 5,150 5,920 31,100 31,150 0 1,976 3,848 4,619 0 2,956 5,139 5,910 31,150 31,200 0 1,968 3,838 4,608 0 2,948 5,129 5,899 31,200 31,250 0 1,960 3,827 4,598 0 2,940 5,118 5,889 31,250 31,300 0 1,952 3,817 4,587 0 2,932 5,108 5,878 31,300 31,350 0 1,944 3,806 4,577 0 2,924 5,097 5,868 31,350 31,400 0 1,936 3,796 4,566 0 2,916 5,087 5,857 31,400 31,450 0 1,928 3,785 4,556 0 2,908 5,076 5,847 31,450 31,500 0 1,920 3,775 4,545 0 2,900 5,066 5,836 31,500 31,550 0 1,912 3,764 4,535 0 2,892 5,055 5,826 31,550 31,600 0 1,904 3,754 4,524 0 2,884 5,045 5,815 31,600 31,650 0 1,896 3,743 4,514 0 2,876 5,034 5,805 31,650 31,700 0 1,888 3,733 4,503 0 2,868 5,024 5,794 31,700 31,750 0 1,880 3,722 4,493 0 2,860 5,013 5,784 31,750 31,800 0 1,872 3,712 4,482 0 2,852 5,003 5,773 31,800 31,850 0 1,864 3,701 4,472 0 2,844 4,992 5,763 31,850 31,900 0 1,856 3,691 4,461 0 2,836 4,981 5,752 31,900 31,950 0 1,848 3,680 4,450 0 2,828 4,971 5,741 31,950 32,000 0 1,840 3,669 4,440 0 2,820 4,960 5,731 32,000 32,050 0 1,832 3,659 4,429 0 2,812 4,950 5,720 32,050 32,100 0 1,824 3,648 4,419 0 2,804 4,939 5,710 32,100 32,150 0 1,816 3,638 4,408 0 2,796 4,929 5,699 32,150 32,200 0 1,808 3,627 4,398 0 2,788 4,918 5,689 32,200 32,250 0 1,800 3,617 4,387 0 2,780 4,908 5,678 32,250 32,300 0 1,792 3,606 4,377 0 2,772 4,897 5,668 32,300 32,350 0 1,784 3,596 4,366 0 2,764 4,887 5,657 32,350 32,400 0 1,776 3,585 4,356 0 2,756 4,876 5,647 32,400 32,450 0 1,768 3,575 4,345 0 2,748 4,866 5,636 32,450 32,500 0 1,760 3,564 4,335 0 2,740 4,855 5,626 32,500 32,550 0 1,752 3,554 4,324 0 2,732 4,845 5,615 32,550 32,600 0 1,744 3,543 4,314 0 2,724 4,834 5,605 32,600 32,650 0 1,736 3,533 4,303 0 2,716 4,824 5,594 32,650 32,700 0 1,729 3,522 4,293 0 2,708 4,813 5,584 32,700 32,750 0 1,721 3,511 4,282 0 2,700 4,802 5,573 32,750 32,800 0 1,713 3,501 4,271 0 2,692 4,792 5,562 32,800 32,850 0 1,705 3,490 4,261 0 2,684 4,781 5,552 32,850 32,900 0 1,697 3,480 4,250 0 2,676 4,771 5,541 32,900 32,950 0 1,689 3,469 4,240 0 2,668 4,760 5,531 32,950 33,000 0 1,681 3,459 4,229 0 2,660 4,750 5,520 33,000 33,050 0 1,673 3,448 4,219 0 2,652 4,739 5,510 33,050 33,100 0 1,665 3,438 4,208 0 2,644 4,729 5,499 33,100 33,150 0 1,657 3,427 4,198 0 2,636 4,718 5,489 33,150 33,200 0 1,649 3,417 4,187 0 2,628 4,708 5,478 33,200 33,250 0 1,641 3,406 4,177 0 2,620 4,697 5,468 33,250 33,300 0 1,633 3,396 4,166 0 2,612 4,687 5,457 33,300 33,350 0 1,625 3,385 4,156 0 2,604 4,676 5,447 33,350 33,400 0 1,617 3,375 4,145 0 2,596 4,666 5,436 33,400 33,450 0 1,609 3,364 4,135 0 2,588 4,655 5,426 33,450 33,500 0 1,601 3,354 4,124 0 2,580 4,645 5,415 33,500 33,550 0 1,593 3,343 4,114 0 2,572 4,634 5,404 33,550 33,600 0 1,585 3,332 4,103 0 2,564 4,623 5,394 33,600 33,650 0 1,577 3,322 4,092 0 2,556 4,613 5,383 33,650 33,700 0 1,569 3,311 4,082 0 2,548 4,602 5,373 33,700 33,750 0 1,561 3,301 4,071 0 2,540 4,592 5,362 33,750 33,800 0 1,553 3,290 4,061 0 2,532 4,581 5,352 33,800 33,850 0 1,545 3,280 4,050 0 2,524 4,571 5,341 33,850 33,900 0 1,537 3,269 4,040 0 2,516 4,560 5,331 33,900 33,950 0 1,529 3,259 4,029 0 2,508 4,550 5,320 33,950 34,000 0 1,521 3,248 4,019 0 2,500 4,539 5,310 34,000 34,050 0 1,513 3,238 4,008 0 2,492 4,529 5,299 34,050 34,100 0 1,505 3,227 3,998 0 2,484 4,518 5,289 34,100 34,150 0 1,497 3,217 3,987 0 2,476 4,508 5,278 34,150 34,200 0 1,489 3,206 3,977 0 2,468 4,497 5,268 34,200 34,250 0 1,481 3,196 3,966 0 2,460 4,487 5,257 34,250 34,300 0 1,473 3,185 3,956 0 2,452 4,476 5,247 34,300 34,350 0 1,465 3,175 3,945 0 2,444 4,466 5,236 34,350 34,400 0 1,457 3,164 3,935 0 2,436 4,455 5,225 34,400 34,450 0 1,449 3,153 3,924 0 2,428 4,444 5,215 34,450 34,500 0 1,441 3,143 3,913 0 2,420 4,434 5,204 34,500 34,550 0 1,433 3,132 3,903 0 2,412 4,423 5,194 34,550 34,600 0 1,425 3,122 3,892 0 2,404 4,413 5,183 34,600 34,650 0 1,417 3,111 3,882 0 2,396 4,402 5,173 34,650 34,700 0 1,409 3,101 3,871 0 2,388 4,392 5,162 34,700 34,750 0 1,401 3,090 3,861 0 2,380 4,381 5,152 34,750 34,800 0 1,393 3,080 3,850 0 2,373 4,371 5,141 34,800 34,850 0 1,385 3,069 3,840 0 2,365 4,360 5,131 34,850 34,900 0 1,377 3,059 3,829 0 2,357 4,350 5,120 34,900 34,950 0 1,369 3,048 3,819 0 2,349 4,339 5,110 34,950 35,000 0 1,361 3,038 3,808 0 2,341 4,329 5,099 35,000 35,050 0 1,353 3,027 3,798 0 2,333 4,318 5,089 35,050 35,100 0 1,345 3,017 3,787 0 2,325 4,308 5,078 35,100 35,150 0 1,337 3,006 3,777 0 2,317 4,297 5,068 35,150 35,200 0 1,329 2,996 3,766 0 2,309 4,287 5,057 35,200 35,250 0 1,321 2,985 3,755 0 2,301 4,276 5,046 35,250 35,300 0 1,313 2,974 3,745 0 2,293 4,265 5,036 35,300 35,350 0 1,305 2,964 3,734 0 2,285 4,255 5,025 35,350 35,400 0 1,297 2,953 3,724 0 2,277 4,244 5,015 35,400 35,450 0 1,289 2,943 3,713 0 2,269 4,234 5,004 35,450 35,500 0 1,281 2,932 3,703 0 2,261 4,223 4,994 35,500 35,550 0 1,273 2,922 3,692 0 2,253 4,213 4,983 35,550 35,600 0 1,265 2,911 3,682 0 2,245 4,202 4,973 35,600 35,650 0 1,257 2,901 3,671 0 2,237 4,192 4,962 35,650 35,700 0 1,249 2,890 3,661 0 2,229 4,181 4,952 35,700 35,750 0 1,241 2,880 3,650 0 2,221 4,171 4,941 35,750 35,800 0 1,233 2,869 3,640 0 2,213 4,160 4,931 35,800 35,850 0 1,225 2,859 3,629 0 2,205 4,150 4,920 35,850 35,900 0 1,217 2,848 3,619 0 2,197 4,139 4,910 35,900 35,950 0 1,209 2,838 3,608 0 2,189 4,129 4,899 35,950 36,000 0 1,201 2,827 3,598 0 2,181 4,118 4,889 36,000 36,050 0 1,193 2,817 3,587 0 2,173 4,107 4,878 36,050 36,100 0 1,185 2,806 3,576 0 2,165 4,097 4,867 36,100 36,150 0 1,177 2,795 3,566 0 2,157 4,086 4,857 36,150 36,200 0 1,169 2,785 3,555 0 2,149 4,076 4,846 36,200 36,250 0 1,161 2,774 3,545 0 2,141 4,065 4,836 36,250 36,300 0 1,153 2,764 3,534 0 2,133 4,055 4,825 36,300 36,350 0 1,145 2,753 3,524 0 2,125 4,044 4,815 36,350 36,400 0 1,137 2,743 3,513 0 2,117 4,034 4,804 36,400 36,450 0 1,129 2,732 3,503 0 2,109 4,023 4,794 36,450 36,500 0 1,121 2,722 3,492 0 2,101 4,013 4,783 36,500 36,550 0 1,113 2,711 3,482 0 2,093 4,002 4,773 36,550 36,600 0 1,105 2,701 3,471 0 2,085 3,992 4,762 36,600 36,650 0 1,097 2,690 3,461 0 2,077 3,981 4,752 36,650 36,700 0 1,089 2,680 3,450 0 2,069 3,971 4,741 36,700 36,750 0 1,081 2,669 3,440 0 2,061 3,960 4,731 36,750 36,800 0 1,073 2,659 3,429 0 2,053 3,950 4,720 36,800 36,850 0 1,065 2,648 3,419 0 2,045 3,939 4,710 36,850 36,900 0 1,057 2,638 3,408 0 2,037 3,928 4,699 36,900 36,950 0 1,049 2,627 3,397 0 2,029 3,918 4,688 36,950 37,000 0 1,041 2,616 3,387 0 2,021 3,907 4,678 37,000 37,050 0 1,033 2,606 3,376 0 2,013 3,897 4,667 37,050 37,100 0 1,025 2,595 3,366 0 2,005 3,886 4,657 37,100 37,150 0 1,017 2,585 3,355 0 1,997 3,876 4,646 37,150 37,200 0 1,009 2,574 3,345 0 1,989 3,865 4,636 37,200 37,250 0 1,001 2,564 3,334 0 1,981 3,855 4,625 37,250 37,300 0 993 2,553 3,324 0 1,973 3,844 4,615 37,300 37,350 0 985 2,543 3,313 0 1,965 3,834 4,604 37,350 37,400 0 977 2,532 3,303 0 1,957 3,823 4,594 37,400 37,450 0 969 2,522 3,292 0 1,949 3,813 4,583 37,450 37,500 0 961 2,511 3,282 0 1,941 3,802 4,573 37,500 37,550 0 953 2,501 3,271 0 1,933 3,792 4,562 37,550 37,600 0 945 2,490 3,261 0 1,925 3,781 4,552 37,600 37,650 0 937 2,480 3,250 0 1,917 3,771 4,541 37,650 37,700 0 930 2,469 3,240 0 1,909 3,760 4,531 37,700 37,750 0 922 2,458 3,229 0 1,901 3,749 4,520 37,750 37,800 0 914 2,448 3,218 0 1,893 3,739 4,509 37,800 37,850 0 906 2,437 3,208 0 1,885 3,728 4,499 37,850 37,900 0 898 2,427 3,197 0 1,877 3,718 4,488 37,900 37,950 0 890 2,416 3,187 0 1,869 3,707 4,478 37,950 38,000 0 882 2,406 3,176 0 1,861 3,697 4,467 38,000 38,050 0 874 2,395 3,166 0 1,853 3,686 4,457 38,050 38,100 0 866 2,385 3,155 0 1,845 3,676 4,446 38,100 38,150 0 858 2,374 3,145 0 1,837 3,665 4,436 38,150 38,200 0 850 2,364 3,134 0 1,829 3,655 4,425 38,200 38,250 0 842 2,353 3,124 0 1,821 3,644 4,415 38,250 38,300 0 834 2,343 3,113 0 1,813 3,634 4,404 38,300 38,350 0 826 2,332 3,103 0 1,805 3,623 4,394 38,350 38,400 0 818 2,322 3,092 0 1,797 3,613 4,383 38,400 38,450 0 810 2,311 3,082 0 1,789 3,602 4,373 38,450 38,500 0 802 2,301 3,071 0 1,781 3,592 4,362 38,500 38,550 0 794 2,290 3,061 0 1,773 3,581 4,351 38,550 38,600 0 786 2,279 3,050 0 1,765 3,570 4,341 38,600 38,650 0 778 2,269 3,039 0 1,757 3,560 4,330 38,650 38,700 0 770 2,258 3,029 0 1,749 3,549 4,320 38,700 38,750 0 762 2,248 3,018 0 1,741 3,539 4,309 38,750 38,800 0 754 2,237 3,008 0 1,733 3,528 4,299 38,800 38,850 0 746 2,227 2,997 0 1,725 3,518 4,288 38,850 38,900 0 738 2,216 2,987 0 1,717 3,507 4,278 38,900 38,950 0 730 2,206 2,976 0 1,709 3,497 4,267 38,950 39,000 0 722 2,195 2,966 0 1,701 3,486 4,257 39,000 39,050 0 714 2,185 2,955 0 1,693 3,476 4,246 39,050 39,100 0 706 2,174 2,945 0 1,685 3,465 4,236 39,100 39,150 0 698 2,164 2,934 0 1,677 3,455 4,225 39,150 39,200 0 690 2,153 2,924 0 1,669 3,444 4,215 39,200 39,250 0 682 2,143 2,913 0 1,661 3,434 4,204 39,250 39,300 0 674 2,132 2,903 0 1,653 3,423 4,194 39,300 39,350 0 666 2,122 2,892 0 1,645 3,413 4,183 39,350 39,400 0 658 2,111 2,882 0 1,637 3,402 4,172 39,400 39,450 0 650 2,100 2,871 0 1,629 3,391 4,162 39,450 39,500 0 642 2,090 2,860 0 1,621 3,381 4,151 39,500 39,550 0 634 2,079 2,850 0 1,613 3,370 4,141 39,550 39,600 0 626 2,069 2,839 0 1,605 3,360 4,130 39,600 39,650 0 618 2,058 2,829 0 1,597 3,349 4,120 39,650 39,700 0 610 2,048 2,818 0 1,589 3,339 4,109 39,700 39,750 0 602 2,037 2,808 0 1,581 3,328 4,099 39,750 39,800 0 594 2,027 2,797 0 1,574 3,318 4,088 39,800 39,850 0 586 2,016 2,787 0 1,566 3,307 4,078 39,850 39,900 0 578 2,006 2,776 0 1,558 3,297 4,067 39,900 39,950 0 570 1,995 2,766 0 1,550 3,286 4,057 39,950 40,000 0 562 1,985 2,755 0 1,542 3,276 4,046 40,000 40,050 0 554 1,974 2,745 0 1,534 3,265 4,036 40,050 40,100 0 546 1,964 2,734 0 1,526 3,255 4,025 40,100 40,150 0 538 1,953 2,724 0 1,518 3,244 4,015 40,150 40,200 0 530 1,943 2,713 0 1,510 3,234 4,004 40,200 40,250 0 522 1,932 2,702 0 1,502 3,223 3,993 40,250 40,300 0 514 1,921 2,692 0 1,494 3,212 3,983 40,300 40,350 0 506 1,911 2,681 0 1,486 3,202 3,972 40,350 40,400 0 498 1,900 2,671 0 1,478 3,191 3,962 40,400 40,450 0 490 1,890 2,660 0 1,470 3,181 3,951 40,450 40,500 0 482 1,879 2,650 0 1,462 3,170 3,941 40,500 40,550 0 474 1,869 2,639 0 1,454 3,160 3,930 40,550 40,600 0 466 1,858 2,629 0 1,446 3,149 3,920 40,600 40,650 0 458 1,848 2,618 0 1,438 3,139 3,909 40,650 40,700 0 450 1,837 2,608 0 1,430 3,128 3,899 40,700 40,750 0 442 1,827 2,597 0 1,422 3,118 3,888 40,750 40,800 0 434 1,816 2,587 0 1,414 3,107 3,878 40,800 40,850 0 426 1,806 2,576 0 1,406 3,097 3,867 40,850 40,900 0 418 1,795 2,566 0 1,398 3,086 3,857 40,900 40,950 0 410 1,785 2,555 0 1,390 3,076 3,846 40,950 41,000 0 402 1,774 2,545 0 1,382 3,065 3,836 41,000 41,050 0 394 1,764 2,534 0 1,374 3,054 3,825 41,050 41,100 0 386 1,753 2,523 0 1,366 3,044 3,814 41,100 41,150 0 378 1,742 2,513 0 1,358 3,033 3,804 41,150 41,200 0 370 1,732 2,502 0 1,350 3,023 3,793 41,200 41,250 0 362 1,721 2,492 0 1,342 3,012 3,783 41,250 41,300 0 354 1,711 2,481 0 1,334 3,002 3,772 41,300 41,350 0 346 1,700 2,471 0 1,326 2,991 3,762 41,350 41,400 0 338 1,690 2,460 0 1,318 2,981 3,751 41,400 41,450 0 330 1,679 2,450 0 1,310 2,970 3,741 41,450 41,500 0 322 1,669 2,439 0 1,302 2,960 3,730 41,500 41,550 0 314 1,658 2,429 0 1,294 2,949 3,720 41,550 41,600 0 306 1,648 2,418 0 1,286 2,939 3,709 41,600 41,650 0 298 1,637 2,408 0 1,278 2,928 3,699 41,650 41,700 0 290 1,627 2,397 0 1,270 2,918 3,688 41,700 41,750 0 282 1,616 2,387 0 1,262 2,907 3,678 41,750 41,800 0 274 1,606 2,376 0 1,254 2,897 3,667 41,800 41,850 0 266 1,595 2,366 0 1,246 2,886 3,657 41,850 41,900 0 258 1,585 2,355 0 1,238 2,875 3,646 41,900 41,950 0 250 1,574 2,344 0 1,230 2,865 3,635 41,950 42,000 0 242 1,563 2,334 0 1,222 2,854 3,625 42,000 42,050 0 234 1,553 2,323 0 1,214 2,844 3,614 42,050 42,100 0 226 1,542 2,313 0 1,206 2,833 3,604 42,100 42,150 0 218 1,532 2,302 0 1,198 2,823 3,593 42,150 42,200 0 210 1,521 2,292 0 1,190 2,812 3,583 42,200 42,250 0 202 1,511 2,281 0 1,182 2,802 3,572 42,250 42,300 0 194 1,500 2,271 0 1,174 2,791 3,562 42,300 42,350 0 186 1,490 2,260 0 1,166 2,781 3,551 42,350 42,400 0 178 1,479 2,250 0 1,158 2,770 3,541 42,400 42,450 0 170 1,469 2,239 0 1,150 2,760 3,530 42,450 42,500 0 162 1,458 2,229 0 1,142 2,749 3,520 42,500 42,550 0 154 1,448 2,218 0 1,134 2,739 3,509 42,550 42,600 0 146 1,437 2,208 0 1,126 2,728 3,499 42,600 42,650 0 138 1,427 2,197 0 1,118 2,718 3,488 42,650 42,700 0 131 1,416 2,187 0 1,110 2,707 3,478 42,700 42,750 0 123 1,405 2,176 0 1,102 2,696 3,467 42,750 42,800 0 115 1,395 2,165 0 1,094 2,686 3,456 42,800 42,850 0 107 1,384 2,155 0 1,086 2,675 3,446 42,850 42,900 0 99 1,374 2,144 0 1,078 2,665 3,435 42,900 42,950 0 91 1,363 2,134 0 1,070 2,654 3,425 42,950 43,000 0 83 1,353 2,123 0 1,062 2,644 3,414 43,000 43,050 0 75 1,342 2,113 0 1,054 2,633 3,404 43,050 43,100 0 67 1,332 2,102 0 1,046 2,623 3,393 43,100 43,150 0 59 1,321 2,092 0 1,038 2,612 3,383 43,150 43,200 0 51 1,311 2,081 0 1,030 2,602 3,372 43,200 43,250 0 43 1,300 2,071 0 1,022 2,591 3,362 43,250 43,300 0 35 1,290 2,060 0 1,014 2,581 3,351 43,300 43,350 0 27 1,279 2,050 0 1,006 2,570 3,341 43,350 43,400 0 19 1,269 2,039 0 998 2,560 3,330 43,400 43,450 0 11 1,258 2,029 0 990 2,549 3,320 43,450 43,500 0 * * If the amount you are looking up from the worksheet is at least $43,450 but less than $43,492, and you have one qualifying child who has a valid SSN, your credit is $3. If the amount you are looking up from the worksheet is $43,492 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit. 1,248 2,018 0 982 2,539 3,309 43,500 43,550 0 0 1,237 2,008 0 974 2,528 3,298 43,550 43,600 0 0 1,226 1,997 0 966 2,517 3,288 43,600 43,650 0 0 1,216 1,986 0 958 2,507 3,277 43,650 43,700 0 0 1,205 1,976 0 950 2,496 3,267 43,700 43,750 0 0 1,195 1,965 0 942 2,486 3,256 43,750 43,800 0 0 1,184 1,955 0 934 2,475 3,246 43,800 43,850 0 0 1,174 1,944 0 926 2,465 3,235 43,850 43,900 0 0 1,163 1,934 0 918 2,454 3,225 43,900 43,950 0 0 1,153 1,923 0 910 2,444 3,214 43,950 44,000 0 0 1,142 1,913 0 902 2,433 3,204 44,000 44,050 0 0 1,132 1,902 0 894 2,423 3,193 44,050 44,100 0 0 1,121 1,892 0 886 2,412 3,183 44,100 44,150 0 0 1,111 1,881 0 878 2,402 3,172 44,150 44,200 0 0 1,100 1,871 0 870 2,391 3,162 44,200 44,250 0 0 1,090 1,860 0 862 2,381 3,151 44,250 44,300 0 0 1,079 1,850 0 854 2,370 3,141 44,300 44,350 0 0 1,069 1,839 0 846 2,360 3,130 44,350 44,400 0 0 1,058 1,829 0 838 2,349 3,119 44,400 44,450 0 0 1,047 1,818 0 830 2,338 3,109 44,450 44,500 0 0 1,037 1,807 0 822 2,328 3,098 44,500 44,550 0 0 1,026 1,797 0 814 2,317 3,088 44,550 44,600 0 0 1,016 1,786 0 806 2,307 3,077 44,600 44,650 0 0 1,005 1,776 0 798 2,296 3,067 44,650 44,700 0 0 995 1,765 0 790 2,286 3,056 44,700 44,750 0 0 984 1,755 0 782 2,275 3,046 44,750 44,800 0 0 974 1,744 0 775 2,265 3,035 44,800 44,850 0 0 963 1,734 0 767 2,254 3,025 44,850 44,900 0 0 953 1,723 0 759 2,244 3,014 44,900 44,950 0 0 942 1,713 0 751 2,233 3,004 44,950 45,000 0 0 932 1,702 0 743 2,223 2,993 45,000 45,050 0 0 921 1,692 0 735 2,212 2,983 45,050 45,100 0 0 911 1,681 0 727 2,202 2,972 45,100 45,150 0 0 900 1,671 0 719 2,191 2,962 45,150 45,200 0 0 890 1,660 0 711 2,181 2,951 45,200 45,250 0 0 879 1,649 0 703 2,170 2,940 45,250 45,300 0 0 868 1,639 0 695 2,159 2,930 45,300 45,350 0 0 858 1,628 0 687 2,149 2,919 45,350 45,400 0 0 847 1,618 0 679 2,138 2,909 45,400 45,450 0 0 837 1,607 0 671 2,128 2,898 45,450 45,500 0 0 826 1,597 0 663 2,117 2,888 45,500 45,550 0 0 816 1,586 0 655 2,107 2,877 45,550 45,600 0 0 805 1,576 0 647 2,096 2,867 45,600 45,650 0 0 795 1,565 0 639 2,086 2,856 45,650 45,700 0 0 784 1,555 0 631 2,075 2,846 45,700 45,750 0 0 774 1,544 0 623 2,065 2,835 45,750 45,800 0 0 763 1,534 0 615 2,054 2,825 45,800 45,850 0 0 753 1,523 0 607 2,044 2,814 45,850 45,900 0 0 742 1,513 0 599 2,033 2,804 45,900 45,950 0 0 732 1,502 0 591 2,023 2,793 45,950 46,000 0 0 721 1,492 0 583 2,012 2,783 46,000 46,050 0 0 711 1,481 0 575 2,001 2,772 46,050 46,100 0 0 700 1,470 0 567 1,991 2,761 46,100 46,150 0 0 689 1,460 0 559 1,980 2,751 46,150 46,200 0 0 679 1,449 0 551 1,970 2,740 46,200 46,250 0 0 668 1,439 0 543 1,959 2,730 46,250 46,300 0 0 658 1,428 0 535 1,949 2,719 46,300 46,350 0 0 647 1,418 0 527 1,938 2,709 46,350 46,400 0 0 637 1,407 0 519 1,928 2,698 46,400 46,450 0 0 626 1,397 0 511 1,917 2,688 46,450 46,500 0 0 616 1,386 0 503 1,907 2,677 46,500 46,550 0 0 605 1,376 0 495 1,896 2,667 46,550 46,600 0 0 595 1,365 0 487 1,886 2,656 46,600 46,650 0 0 584 1,355 0 479 1,875 2,646 46,650 46,700 0 0 574 1,344 0 471 1,865 2,635 46,700 46,750 0 0 563 1,334 0 463 1,854 2,625 46,750 46,800 0 0 553 1,323 0 455 1,844 2,614 46,800 46,850 0 0 542 1,313 0 447 1,833 2,604 46,850 46,900 0 0 532 1,302 0 439 1,822 2,593 46,900 46,950 0 0 521 1,291 0 431 1,812 2,582 46,950 47,000 0 0 510 1,281 0 423 1,801 2,572 47,000 47,050 0 0 500 1,270 0 415 1,791 2,561 47,050 47,100 0 0 489 1,260 0 407 1,780 2,551 47,100 47,150 0 0 479 1,249 0 399 1,770 2,540 47,150 47,200 0 0 468 1,239 0 391 1,759 2,530 47,200 47,250 0 0 458 1,228 0 383 1,749 2,519 47,250 47,300 0 0 447 1,218 0 375 1,738 2,509 47,300 47,350 0 0 437 1,207 0 367 1,728 2,498 47,350 47,400 0 0 426 1,197 0 359 1,717 2,488 47,400 47,450 0 0 416 1,186 0 351 1,707 2,477 47,450 47,500 0 0 405 1,176 0 343 1,696 2,467 47,500 47,550 0 0 395 1,165 0 335 1,686 2,456 47,550 47,600 0 0 384 1,155 0 327 1,675 2,446 47,600 47,650 0 0 374 1,144 0 319 1,665 2,435 47,650 47,700 0 0 363 1,134 0 311 1,654 2,425 47,700 47,750 0 0 352 1,123 0 303 1,643 2,414 47,750 47,800 0 0 342 1,112 0 295 1,633 2,403 47,800 47,850 0 0 331 1,102 0 287 1,622 2,393 47,850 47,900 0 0 321 1,091 0 279 1,612 2,382 47,900 47,950 0 0 310 1,081 0 271 1,601 2,372 47,950 48,000 0 0 300 1,070 0 263 1,591 2,361 48,000 48,050 0 0 289 1,060 0 255 1,580 2,351 48,050 48,100 0 0 279 1,049 0 247 1,570 2,340 48,100 48,150 0 0 268 1,039 0 239 1,559 2,330 48,150 48,200 0 0 258 1,028 0 231 1,549 2,319 48,200 48,250 0 0 247 1,018 0 223 1,538 2,309 48,250 48,300 0 0 237 1,007 0 215 1,528 2,298 48,300 48,350 0 0 226 997 0 207 1,517 2,288 48,350 48,400 0 0 216 986 0 199 1,507 2,277 48,400 48,450 0 0 205 976 0 191 1,496 2,267 48,450 48,500 0 0 195 965 0 183 1,486 2,256 48,500 48,550 0 0 184 955 0 175 1,475 2,245 48,550 48,600 0 0 173 944 0 167 1,464 2,235 48,600 48,650 0 0 163 933 0 159 1,454 2,224 48,650 48,700 0 0 152 923 0 151 1,443 2,214 48,700 48,750 0 0 142 912 0 143 1,433 2,203 48,750 48,800 0 0 131 902 0 135 1,422 2,193 48,800 48,850 0 0 121 891 0 127 1,412 2,182 48,850 48,900 0 0 110 881 0 119 1,401 2,172 48,900 48,950 0 0 100 870 0 111 1,391 2,161 48,950 49,000 0 0 89 860 0 103 1,380 2,151 49,000 49,050 0 0 79 849 0 95 1,370 2,140 49,050 49,100 0 0 68 839 0 87 1,359 2,130 49,100 49,150 0 0 58 828 0 79 1,349 2,119 49,150 49,200 0 0 47 818 0 71 1,338 2,109 49,200 49,250 0 0 37 807 0 63 1,328 2,098 49,250 49,300 0 0 26 797 0 55 1,317 2,088 49,300 49,350 0 0 16 786 0 47 1,307 2,077 49,350 49,400 0 0 * * If the amount you are looking up from the worksheet is at least $49,350 but less than $49,399, and you have two qualifying children who have valid SSNs, your credit is $5. If the amount you are looking up from the worksheet is $49,399 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit. 776 0 39 1,296 2,066 49,400 49,450 0 0 0 765 0 31 1,285 2,056 49,450 49,500 0 0 0 754 0 23 1,275 2,045 49,500 49,550 0 0 0 744 0 15 1,264 2,035 49,550 49,600 0 0 0 733 0 7 1,254 2,024 49,600 49,650 0 0 0 723 0 ** ** If the amount you are looking up from the worksheet is at least $49,600 but less than $49,622, and you have one qualifying child who has a valid SSN, your credit is $2. If the amount you are looking up from the worksheet is $49,622 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit. 1,243 2,014 49,650 49,700 0 0 0 712 0 0 1,233 2,003 49,700 49,750 0 0 0 702 0 0 1,222 1,993 49,750 49,800 0 0 0 691 0 0 1,212 1,982 49,800 49,850 0 0 0 681 0 0 1,201 1,972 49,850 49,900 0 0 0 670 0 0 1,191 1,961 49,900 49,950 0 0 0 660 0 0 1,180 1,951 49,950 50,000 0 0 0 649 0 0 1,170 1,940 50,000 50,050 0 0 0 639 0 0 1,159 1,930 50,050 50,100 0 0 0 628 0 0 1,149 1,919 50,100 50,150 0 0 0 618 0 0 1,138 1,909 50,150 50,200 0 0 0 607 0 0 1,128 1,898 50,200 50,250 0 0 0 596 0 0 1,117 1,887 50,250 50,300 0 0 0 586 0 0 1,106 1,877 50,300 50,350 0 0 0 575 0 0 1,096 1,866 50,350 50,400 0 0 0 565 0 0 1,085 1,856 50,400 50,450 0 0 0 554 0 0 1,075 1,845 50,450 50,500 0 0 0 544 0 0 1,064 1,835 50,500 50,550 0 0 0 533 0 0 1,054 1,824 50,550 50,600 0 0 0 523 0 0 1,043 1,814 50,600 50,650 0 0 0 512 0 0 1,033 1,803 50,650 50,700 0 0 0 502 0 0 1,022 1,793 50,700 50,750 0 0 0 491 0 0 1,012 1,782 50,750 50,800 0 0 0 481 0 0 1,001 1,772 50,800 50,850 0 0 0 470 0 0 991 1,761 50,850 50,900 0 0 0 460 0 0 980 1,751 50,900 50,950 0 0 0 449 0 0 970 1,740 50,950 51,000 0 0 0 439 0 0 959 1,730 51,000 51,050 0 0 0 428 0 0 948 1,719 51,050 51,100 0 0 0 417 0 0 938 1,708 51,100 51,150 0 0 0 407 0 0 927 1,698 51,150 51,200 0 0 0 396 0 0 917 1,687 51,200 51,250 0 0 0 386 0 0 906 1,677 51,250 51,300 0 0 0 375 0 0 896 1,666 51,300 51,350 0 0 0 365 0 0 885 1,656 51,350 51,400 0 0 0 354 0 0 875 1,645 51,400 51,450 0 0 0 344 0 0 864 1,635 51,450 51,500 0 0 0 333 0 0 854 1,624 51,500 51,550 0 0 0 323 0 0 843 1,614 51,550 51,600 0 0 0 312 0 0 833 1,603 51,600 51,650 0 0 0 302 0 0 822 1,593 51,650 51,700 0 0 0 291 0 0 812 1,582 51,700 51,750 0 0 0 281 0 0 801 1,572 51,750 51,800 0 0 0 270 0 0 791 1,561 51,800 51,850 0 0 0 260 0 0 780 1,551 51,850 51,900 0 0 0 249 0 0 769 1,540 51,900 51,950 0 0 0 238 0 0 759 1,529 51,950 52,000 0 0 0 228 0 0 748 1,519 52,000 52,050 0 0 0 217 0 0 738 1,508 52,050 52,100 0 0 0 207 0 0 727 1,498 52,100 52,150 0 0 0 196 0 0 717 1,487 52,150 52,200 0 0 0 186 0 0 706 1,477 52,200 52,250 0 0 0 175 0 0 696 1,466 52,250 52,300 0 0 0 165 0 0 685 1,456 52,300 52,350 0 0 0 154 0 0 675 1,445 52,350 52,400 0 0 0 144 0 0 664 1,435 52,400 52,450 0 0 0 133 0 0 654 1,424 52,450 52,500 0 0 0 123 0 0 643 1,414 52,500 52,550 0 0 0 112 0 0 633 1,403 52,550 52,600 0 0 0 102 0 0 622 1,393 52,600 52,650 0 0 0 91 0 0 612 1,382 52,650 52,700 0 0 0 81 0 0 601 1,372 52,700 52,750 0 0 0 70 0 0 590 1,361 52,750 52,800 0 0 0 59 0 0 580 1,350 52,800 52,850 0 0 0 49 0 0 569 1,340 52,850 52,900 0 0 0 38 0 0 559 1,329 52,900 52,950 0 0 0 28 0 0 548 1,319 52,950 53,000 0 0 0 17 0 0 538 1,308 53,000 53,050 0 0 0 7 0 0 527 1,298 53,050 53,100 0 0 0 *** *** If the amount you are looking up from the worksheet is at least $53,050 but less than $53,057, and you have three qualifying children who have valid SSNs, your credit is $1. If the amount you are looking up from the worksheet is $53,057 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit. 0 0 517 1,287 53,100 53,150 0 0 0 0 0 0 506 1,277 53,150 53,200 0 0 0 0 0 0 496 1,266 53,200 53,250 0 0 0 0 0 0 485 1,256 53,250 53,300 0 0 0 0 0 0 475 1,245 53,300 53,350 0 0 0 0 0 0 464 1,235 53,350 53,400 0 0 0 0 0 0 454 1,224 53,400 53,450 0 0 0 0 0 0 443 1,214 53,450 53,500 0 0 0 0 0 0 433 1,203 53,500 53,550 0 0 0 0 0 0 422 1,192 53,550 53,600 0 0 0 0 0 0 411 1,182 53,600 53,650 0 0 0 0 0 0 401 1,171 53,650 53,700 0 0 0 0 0 0 390 1,161 53,700 53,750 0 0 0 0 0 0 380 1,150 53,750 53,800 0 0 0 0 0 0 369 1,140 53,800 53,850 0 0 0 0 0 0 359 1,129 53,850 53,900 0 0 0 0 0 0 348 1,119 53,900 53,950 0 0 0 0 0 0 338 1,108 53,950 54,000 0 0 0 0 0 0 327 1,098 54,000 54,050 0 0 0 0 0 0 317 1,087 54,050 54,100 0 0 0 0 0 0 306 1,077 54,100 54,150 0 0 0 0 0 0 296 1,066 54,150 54,200 0 0 0 0 0 0 285 1,056 54,200 54,250 0 0 0 0 0 0 275 1,045 54,250 54,300 0 0 0 0 0 0 264 1,035 54,300 54,350 0 0 0 0 0 0 254 1,024 54,350 54,400 0 0 0 0 0 0 243 1,013 54,400 54,450 0 0 0 0 0 0 232 1,003 54,450 54,500 0 0 0 0 0 0 222 992 54,500 54,550 0 0 0 0 0 0 211 982 54,550 54,600 0 0 0 0 0 0 201 971 54,600 54,650 0 0 0 0 0 0 190 961 54,650 54,700 0 0 0 0 0 0 180 950 54,700 54,750 0 0 0 0 0 0 169 940 54,750 54,800 0 0 0 0 0 0 159 929 54,800 54,850 0 0 0 0 0 0 148 919 54,850 54,900 0 0 0 0 0 0 138 908 54,900 54,950 0 0 0 0 0 0 127 898 54,950 55,000 0 0 0 0 0 0 117 887 55,000 55,050 0 0 0 0 0 0 106 877 55,050 55,100 0 0 0 0 0 0 96 866 55,100 55,150 0 0 0 0 0 0 85 856 55,150 55,200 0 0 0 0 0 0 75 845 55,200 55,250 0 0 0 0 0 0 64 834 55,250 55,300 0 0 0 0 0 0 53 824 55,300 55,350 0 0 0 0 0 0 43 813 55,350 55,400 0 0 0 0 0 0 32 803 55,400 55,450 0 0 0 0 0 0 22 792 55,450 55,500 0 0 0 0 0 0 11 782 55,500 55,550 0 0 0 0 0 0 * * If the amount you are looking up from the worksheet is at least $55,500 but less than $55,529, and you have two qualifying children who have valid SSNs, your credit is $3. If the amount you are looking up from the worksheet is $55,529 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit. 771 55,550 55,600 0 0 0 0 0 0 0 761 55,600 55,650 0 0 0 0 0 0 0 750 55,650 55,700 0 0 0 0 0 0 0 740 55,700 55,750 0 0 0 0 0 0 0 729 55,750 55,800 0 0 0 0 0 0 0 719 55,800 55,850 0 0 0 0 0 0 0 708 55,850 55,900 0 0 0 0 0 0 0 698 55,900 55,950 0 0 0 0 0 0 0 687 55,950 56,000 0 0 0 0 0 0 0 677 56,000 56,050 0 0 0 0 0 0 0 666 56,050 56,100 0 0 0 0 0 0 0 655 56,100 56,150 0 0 0 0 0 0 0 645 56,150 56,200 0 0 0 0 0 0 0 634 56,200 56,250 0 0 0 0 0 0 0 624 56,250 56,300 0 0 0 0 0 0 0 613 56,300 56,350 0 0 0 0 0 0 0 603 56,350 56,400 0 0 0 0 0 0 0 592 56,400 56,450 0 0 0 0 0 0 0 582 56,450 56,500 0 0 0 0 0 0 0 571 56,500 56,550 0 0 0 0 0 0 0 561 56,550 56,600 0 0 0 0 0 0 0 550 56,600 56,650 0 0 0 0 0 0 0 540 56,650 56,700 0 0 0 0 0 0 0 529 56,700 56,750 0 0 0 0 0 0 0 519 56,750 56,800 0 0 0 0 0 0 0 508 56,800 56,850 0 0 0 0 0 0 0 498 56,850 56,900 0 0 0 0 0 0 0 487 56,900 56,950 0 0 0 0 0 0 0 476 56,950 57,000 0 0 0 0 0 0 0 466 57,000 57,050 0 0 0 0 0 0 0 455 57,050 57,100 0 0 0 0 0 0 0 445 57,100 57,150 0 0 0 0 0 0 0 434 57,150 57,200 0 0 0 0 0 0 0 424 57,200 57,250 0 0 0 0 0 0 0 413 57,250 57,300 0 0 0 0 0 0 0 403 57,300 57,350 0 0 0 0 0 0 0 392 57,350 57,400 0 0 0 0 0 0 0 382 57,400 57,450 0 0 0 0 0 0 0 371 57,450 57,500 0 0 0 0 0 0 0 361 57,500 57,550 0 0 0 0 0 0 0 350 57,550 57,600 0 0 0 0 0 0 0 340 57,600 57,650 0 0 0 0 0 0 0 329 57,650 57,700 0 0 0 0 0 0 0 319 57,700 57,750 0 0 0 0 0 0 0 308 57,750 57,800 0 0 0 0 0 0 0 297 57,800 57,850 0 0 0 0 0 0 0 287 57,850 57,900 0 0 0 0 0 0 0 276 57,900 57,950 0 0 0 0 0 0 0 266 57,950 58,000 0 0 0 0 0 0 0 255 58,000 58,050 0 0
