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 2020 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—Your Filing Status Cannot Be "Married Filing Separately" Spouse did not live with you. 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 $3,650 or Less Rule 7—You Must Have Earned Income Earned Income Wages, salaries, and tips. Nontaxable combat pay election. Net earnings from self-employment. Minister's housing. Statutory employee. Strike benefits. Approved Form 4361 or Form 4029 Form 4361. Form 4029. Disability Benefits Disability insurance payments. Income That Is Not Earned Income Earnings while an inmate. Workfare payments. Community property. Nevada, Washington, and California domestic partners. Conservation Reserve Program (CRP) payments. Nontaxable military pay. Rules If You Have a Qualifying Child No qualifying child. Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Relationship Test Adopted child. Foster child. Figure A. Tests for Qualifying Child Age Test Student defined. School defined. Vocational high school students. Permanently and totally disabled. Substantial gainful activity. Residency Test United States. Homeless shelter. Military personnel stationed outside the United States. Extended active duty. Birth or death of child. Temporary absences. 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 Be at Least Age 25 but Under Age 65 Death of spouse. Death of taxpayer. Rule 12—You Cannot Be the Dependent of Another Person Joint returns. Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Joint returns. Child of person not required to file a return. Rule 14—You Must Have Lived in the United States More Than Half of the Year United States. Homeless shelter. Military personnel stationed outside the United States. Figuring and Claiming the EIC Rule 15—Earned Income Limits Earned Income Election to use prior year earned income. Figuring earned income. Clergy. Church employees. Nontaxable combat pay. IRS Will Figure the EIC for You Figure B. Steps To Follow To Have the IRS Figure Your EIC How To Figure the EIC Yourself Special Instructions—EIC Worksheets EIC Worksheet A. EIC Worksheet B. Net earnings from self-employment of $400 or more. When to use the optional methods of figuring net earnings. When both spouses have self-employment income. Statutory employees. Schedule EIC Disallowance of the EIC Form 8862 Exception 1. Exception 2. More information. Exception for math or clerical errors. Omission of Form 8862. Additional documents may be required. Are You Prohibited From Claiming the EIC for a Period of Years? Detailed Examples Example 1—Sharon Rose Example 2—Cynthia and Jerry Grey Step 1. Step 2. Step 3. Step 5. Step 6. Completing the EIC Worksheet. Filled-in EIC Worksheet — Cynthia and Jerry Grey Filled-in Schedule EIC—Cynthia and Jerry Grey How To Get Tax Help Preparing and filing your tax return. Free options for tax preparation. Using online tools to help prepare your return. Need someone to prepare your tax return? Coronavirus. Tax reform. Employers can register to use Business Services Online. IRS social media. Watching IRS videos. Online tax information in other languages. Free interpreter service. Getting tax forms and publications. Access your online account (individual taxpayers only). Using direct deposit. Getting a transcript of your return. Reporting and resolving your tax-related identity theft issues. Checking 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? 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 (2020), Earned Income Credit (EIC) For use in preparing 2020 Returns Publication 596 - Introductory Material Future Developments For the latest information about developments related to Pub. 596, such as legislation enacted after it was published, go to IRS.gov/Pub596. What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $56,844. 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: • $50,954 ($56,844 for married filing jointly) if you have three or more qualifying children, • $47,440 ($53,330 for married filing jointly) if you have two qualifying children, • $41,756 ($47,646 for married filing jointly) if you have one qualifying child, or • $15,820 ($21,710 for married filing jointly) if you don’t have a qualifying child. 2. You must have a valid social security number by the due date of your 2020 return (including extensions).3.Your filing status can’t be married filing separately.4. You must be a U.S. citizen or resident alien all year.5. You can’t file Form 2555 (relating to foreign earned income).6. Your investment income must be $3,650 or less.7.You must have earned income. 8. Your child must meet the relationship, age, residency, and joint return tests.9. Your qualifying child can’t be used by more than one person to claim the EIC.10. You can’t be a qualifying child of another person. 11. You must be at least age 25 but under age 65.12. You can’t be the dependent of another person.13. You can’t be a qualifying child of another person.14. You must have lived in the United States more than half of the year. 15. Your earned income must be less than: • $50,954 ($56,844 for married filing jointly) if you have three or more qualifying children, • $47,440 ($53,330 for married filing jointly) if you have two qualifying children, • $41,756 ($47,646 for married filing jointly) if you have one qualifying child, or • $15,820 ($21,710 for married filing jointly) if you don’t have a qualifying child. Do I Need This Publication? Certain people who file Form 1040 or 1040-SR must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 and 1040-SR instructions, when they are checking whether they can take the EIC. You are one of those people if any of the following statements are true for 2020. 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 8, 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 $15,820 ($21,710 if married filing jointly). See chapter 3. How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure your credit, or you can figure it yourself. To figure it yourself, you can complete a worksheet in the instructions for the form you file. To find out how to have the IRS figure it for you, see chapter 4. How Can I Quickly Locate Specific Information? You can use the index to look up specific information. In most cases, index entries will point you to headings, tables, or a worksheet. Is There Help Online? Yes. You can use the EITC Assistant at IRS.gov/EITC to find out if you may be eligible for the credit. The EITC Assistant is available in English and Spanish. What's New for 2020 Earned income amount. The maximum amount of income you can earn and still get the credit has increased. You may be able to take the credit if: You have three or more qualifying children and you earned less than $50,954 ($56,844 if married filing jointly), You have two qualifying children and you earned less than $47,440 ($53,330 if married filing jointly), You have one qualifying child and you earned less than $41,756 ($47,646 if married filing jointly), or You don't have a qualifying child and you earned less than $15,820 ($21,710 if married filing jointly). Your adjusted gross income also must be less than the amount just listed that applies to you. For details, see Rules 1 and 15. Tax relief legislation. Recent legislation provided certain tax-related benefits, including an election to use your 2019 earned income to figure your 2020 earned income credit. See Election to use prior year earned income for more information. Investment income amount. The maximum amount of investment income you can have and still get the credit is $3,650. See Rule 6—Your Investment Income Must Be $3,650 or Less . Reminders Childless EIC. If your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2020, you may be able to take the EIC using the rules in chapter 3 for taxpayers who don't have a qualifying child. Increased EIC on certain joint returns. A married person filing a joint return may get more EIC than someone with the same income but a different filing status. As a result, the EIC table has different columns for married persons filing jointly than for everyone else. When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Earned income credit has no effect on certain welfare benefits. Any refund you receive because of the EIC can’t be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include the following. Temporary Assistance for Needy Families (TANF). Medicaid. Supplemental security income (SSI). Supplemental Nutrition Assistance Program (food stamps). Low-income housing. In addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits. Medicaid waiver payments. Changes have been made to how Medicaid waiver payments are treated for purposes of the earned income credit. See Earned Income for more information. Don't overlook your state credit. If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. For a list of states that offer a state EIC, go to IRS.gov/EITC. EIC questioned by IRS. The IRS may ask you to provide documents to prove you are entitled to claim the EIC. We will tell you what documents to send us. These may include: birth certificates, school records, etc. The process of establishing your eligibility will delay your refund. Spanish version of Publication 596. Publicación 596SP, Crédito por Ingreso del Trabajo, is a Spanish translation of Pub. 596. Go to IRS.gov/Pub596SP. Or see Ordering forms and publications or How To Get Tax Help , later, to find out how to order this and other IRS forms and publications. Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a child. Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Do not send tax questions, tax returns, or payments to the above address. Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed. Getting tax forms, instructions, and publications. Visit IRS.gov/Forms to download current and prior-year forms, instructions, and publications. Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Do not resubmit requests you’ve already sent us. You can get forms and publications faster online. 1. Rules for Everyone This chapter discusses Rules 1 through 7. You must meet all seven rules to qualify for the earned income credit. If you don't meet all seven rules, you can’t get the credit and you don't need to read the rest of the publication. If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $50,954 ($56,844 for married filing jointly) if you have three or more qualifying children, $47,440 ($53,330 for married filing jointly) if you have two qualifying children, $41,756 ($47,646 for married filing jointly) if you have one qualifying child, or $15,820 ($21,710 for married filing jointly) if you don't have a qualifying child. Adjusted gross income (AGI). AGI is the amount on line 11 Form 1040 or 1040-SR. 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 $42,550, you are single, and you have one qualifying child. You can’t claim the EIC because your AGI isn't less than $41,756. However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $47,646. Community property. If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. This is different from the community property rules that apply under Rule 7. Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your 2020 return (including extensions). Any qualifying child listed on Schedule EIC also must have a valid SSN by the due date of your 2020 return (including extensions). (See Rule 8 if you have a qualifying child.) If your social security card (or your spouse's, if filing a joint return) says "Not valid for employment" and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you can’t get the EIC. An example of a federally funded benefit is Medicaid. If you have a card with the legend "Not valid for employment" and your immigration status has changed so that you are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. U.S. citizen. If you were a U.S. citizen when you received your SSN, you have a valid SSN. Valid for work only with INS authorization or DHS authorization. If your social security card reads "Valid for work only with INS authorization" or "Valid for work only with DHS authorization," you have a valid SSN, but only if that authorization is still valid. SSN missing or incorrect. If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. If an SSN for you or your spouse is missing from your return because either you or your spouse didn't have a valid SSN on or before the due date of your 2020 return (including extensions) and you later get a valid SSN, you can’t file an amended return to claim the EIC. Other taxpayer identification number. You can’t get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). ITINs are issued by the Internal Revenue Service to noncitizens who can’t get an SSN. No SSN. If you don't have a valid SSN on or before the due date of your 2020 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 2020 return. Getting an SSN. If you (or your spouse, if filing a joint return) don't have an SSN, you can apply for one by filing Form SS-5 with the SSA. You can get Form SS-5 online at SSA.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Filing deadline approaching and still no SSN. If the filing deadline is approaching and you still don't have an SSN, you can request an automatic 6-month extension of time to file your return. You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see the instructions for Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return. Rule 3—Your Filing Status Cannot Be "Married Filing Separately" If you are married, you usually must file a joint return to claim the EIC. Your filing status can’t be "Married filing separately." Spouse did not live with you. If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. In that case, you may be able to claim the EIC. For detailed information about filing as head of household, see Pub. 501, Dependents, Standard Deduction, and Filing Information. Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you can’t claim the earned income credit unless your filing status is married filing jointly. You can use that filing status only if one spouse is a U.S. citizen or resident alien and you choose to treat the nonresident spouse as a U.S. resident. If you make this choice, you and your spouse are taxed on your worldwide income. If you need more information on making this choice, get Pub. 519, U.S. Tax Guide for Aliens. If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status isn't married filing jointly, enter "No" on the dotted line next to line 27 (Form 1040 or 1040-SR). Rule 5—You Cannot File Form 2555 You can’t claim the earned income credit if you file Form 2555, Foreign Earned Income. You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. U.S. possessions aren't foreign countries. See Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for more detailed information. Rule 6—Your Investment Income Must Be $3,650 or Less You can’t claim the earned income credit unless your investment income is $3,650 or less. If your investment income is more than $3,650, you can’t claim the credit. Use Worksheet 1 in this chapter to figure your investment income. Worksheet 1. Investment Income Use this worksheet to figure investment income for the earned income credit when you file Form 1040 or 1040-SR. Interest and Dividends 1. Enter any amount from Form 1040 or 1040-SR, line 2b 1. _____ 2. Enter any amount from Form 1040 or 1040-SR, line 2a, plus any amount on Form 8814, line 1b 2. _____ 3. Enter any amount from Form 1040 or 1040-SR, line 3b 3. _____ 4. Enter the amount from Schedule 1 (Form 1040), line 8, 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 8 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 22 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 $3,650? □ Yes. You can’t take the credit. □ No. Go to Step 3 of the Form 1040 and 1040-SR 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, print "NPA" and the amount of that income (or loss) on the dotted line next to line 26. Worksheet 2. Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Note. Fill out a separate Worksheet 2 for each Form 8814. 1. Enter the amount from Form 8814, line 2a 1. _____ 2. Enter the amount from Form 8814, line 2b 2. _____ 3. Subtract line 2 from line 1 3. _____ 4. Enter the amount from Form 8814, line 1a 4. _____ 5. Add lines 3 and 4 5. _____ 6. Enter the amount of the child's Alaska Permanent Fund dividend 6. _____ 7. Divide line 6 by line 5. Enter the result as a decimal (rounded to at least three places) 7. _____ 8. Enter the amount from Form 8814, line 12 8. _____ 9. Multiply line 7 by line 8 9. _____ 10. Subtract line 9 from line 8. Enter the result on line 4 of Worksheet 1 10. _____ (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2.) Example—Completing Worksheet 2. Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. You choose to report this income on your return. You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. After completing lines 4 through 11, you enter $240 on line 12 of Form 8814 and line 8 of Schedule 1 (Form 1040). On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0.500 on line 7, $240 on line 8, $120 on line 9, and $120 on line 10. You then enter $120 on line 4 of Worksheet 1. Rule 7—You Must Have Earned Income This credit is called the "earned income" credit because, to qualify, you must work and have earned income. If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. If you are an employee, earned income includes all the taxable income you get from your employer. Rule 15 has information that will help you figure the amount of your earned income. If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 and 1040-SR instructions. Earned Income Earned income includes all of the following types of income. Wages, salaries, tips, and other taxable employee pay. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't earned income. But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Net earnings from self-employment. Gross income received as a statutory employee. Wages, salaries, and tips. Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. You should report these on Form 1040 or 1040-SR, line 1. Nontaxable combat pay election. You can elect to include your nontaxable combat pay in earned income for the earned income credit. The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. For details, see Nontaxable combat pay in chapter 4. Net earnings from self-employment. You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Minister's housing. The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally isn't subject to income tax but is included in net earnings from self-employment. For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 below). Statutory employee. You are a statutory employee if you receive a Form W-2 on which the "Statutory employee" box (box 13) is checked. You report your income and expenses as a statutory employee on Schedule C (Form 1040). Strike benefits. Strike benefits paid by a union to its members are earned income. Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Each approved form exempts certain income from social security taxes. Each form is discussed here in terms of what is or isn't earned income for the EIC. Form 4361. Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. This includes wages, salaries, tips, and other taxable employee compensation. If you have an approved Form 4361, a nontaxable housing allowance or the nontaxable rental value of a home isn't earned income. Also, amounts you received for performing ministerial duties, but not as an employee, don't count as earned income. Examples include fees for performing marriages and honoraria for delivering speeches. Form 4029. Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. However, amounts you received as a self-employed individual don't count as earned income. Also, in figuring earned income, don't subtract losses on Schedule C or F from wages on line 1 of Form 1040 and 1040-SR. Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you weren’t disabled. You must report your taxable disability payments on line 1 of Form 1040 and 1040-SR until you reach minimum retirement age. Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and aren't considered earned income. Report taxable pension payments on Form 1040 or 1040-SR, lines 5a and 5b Disability insurance payments. Payments you received from a disability insurance policy that you paid the premiums for aren't earned income. It doesn't matter whether you have reached minimum retirement age. If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Income That Is Not Earned Income Examples of items that aren't earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Don’t include any of these items in your earned income. Earnings while an inmate. Amounts received for work performed while an inmate in a penal institution aren't earned income when figuring the earned income credit. This includes amounts for work performed while in a work release program or while in a halfway house. Workfare payments. Nontaxable workfare payments aren't earned income for the EIC. These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment isn't available, or (2) community service program activities. Community property. If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC doesn't include any amount earned by your spouse that is treated as belonging to you under those laws. That amount isn't earned income for the EIC, even though you must include it in your gross income on your income tax return. Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Nevada, Washington, and California domestic partners. If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Your earned income for the EIC doesn't include any amount earned by your partner. Your earned income includes the entire amount you earned. For details, see Pub. 555. Conservation Reserve Program (CRP) payments. If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments aren't earned income for the EIC. Nontaxable military pay. Nontaxable pay for members of the Armed Forces isn't considered earned income for the EIC. Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). See Pub. 3, Armed Forces' Tax Guide, for more information. . Combat pay. You can elect to include your nontaxable combat pay in earned income for the EIC. See Nontaxable combat pay in chapter 4.. 2. Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. This chapter discusses Rules 8 through 10. You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. When you file Form 1040 or 1040-SR, you must attach Schedule EIC to your return to claim the EIC with 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. No qualifying child. If you don't meet Rule 8, you don't have a qualifying child. Read chapter 3 to find out if you can get the earned income credit without a qualifying child. .If your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child under the tiebreaker rules you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child.. Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. The four tests are: Relationship, Age, Residency, and Joint return. The four tests are illustrated in Figure A. The paragraphs that follow contain more information about each test. Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild); or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). The following definitions clarify the relationship test. Adopted child. An adopted child is always treated as your own child. The term "adopted child" includes a child who was lawfully placed with you for legal adoption. Foster child. For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. An authorized placement agency includes: A state or local government agency, A tax-exempt organization licensed by a state, and An Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Example. Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Debbie is your foster child. Figure A. Tests for Qualifying Child Conditions for Qualifying Child Test for Qualifying Child Test for Qualifying Child Summary: This figure is an illustrative representation of the relationship, age, and residency tests described in the text that determine if a dependent is a qualifying child. Please click here for the text description of the image. Age Test Your child must be: Under age 19 at the end of 2020 and younger than you (or your spouse, if filing jointly); Under age 24 at the end of 2020, a student, and younger than you (or your spouse, if filing jointly); or Permanently and totally disabled at any time during 2020, regardless of age. The following examples and definitions clarify the age test. Example 1—Child not under age 19. Your son turned 19 on December 10. Unless he was permanently and totally disabled or a student, he isn't a qualifying child because, at the end of the year, he wasn’t under age 19. Example 2—Child not younger than you or your spouse. Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. He isn't disabled. Both you and your spouse are 21 years old, and you file a joint return. Your brother isn't your qualifying child because he isn't younger than you or your spouse. Example 3—Child younger than your spouse but not younger than you. The facts are the same as in Example 2 except that your spouse is 25 years old. Because your brother is younger than your spouse, he is your qualifying child, even though he isn't younger than you. Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school; or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. The 5 calendar months need not be consecutive. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. School defined. A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet don't count as schools for the EIC. Vocational high school students. Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply. He or she can’t engage in any substantial gainful activity because of a physical or mental condition. A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Substantial gainful activity. Substantial gainful activity means performing significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at an employer's convenience) in a competitive work situation for at least the minimum wage shows that the child can engage in substantial gainful activity. Substantial gainful activity isn't work done to take care of yourself or your home. It isn't unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. However, doing this kind of work may show that the child is able to engage in substantial gainful activity. The fact that the child hasn’t worked for some time doesn't, by itself, prove the child can’t engage in substantial gainful activity. For examples of substantial gainful activity, see Pub. 524. Residency Test Your child must have lived with you in the United States for more than half of 2020. .You can't claim the EIC for a child who didn't live with you for more than half of the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address.. The following paragraphs clarify the residency test. United States. This means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. possessions such as Guam. Homeless shelter. Your home can be any location where you regularly live. You don't need a traditional home. For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Military personnel stationed outside the United States. U.S. military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Extended active duty. Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you don't serve more than 90 days. Birth or death of child. A child who was born or died in 2020 is treated as having lived with you for more than half of 2020 if your home was the child's home for more than half the time he or she was alive in 2020. Temporary absences. Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Kidnapped child. A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping or following the date of the child's return. The child must be presumed by law enforcement authorities to have been kidnapped by someone who isn't a member of your family or the child's family. This treatment applies for all years until the child is returned. However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. If your qualifying child has been kidnapped and meets these requirements, enter "KC," instead of a number, on line 6 of Schedule EIC. Joint Return Test To meet this test, the child can’t file a joint return for the year. Exception. An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Example 1—Child files joint return. You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. He earned $25,000 for the year. The couple files a joint return. Because your daughter and her husband file a joint return, she isn't your qualifying child. Example 2—Child files joint return to get refund of tax withheld. Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. They don't have a child. Neither is required to file a tax return. Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Example 3—Child files joint return to claim American opportunity credit. The facts are the same as in Example 2 except no taxes were taken out of your son's pay. He and his wife aren't required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because claiming the American opportunity credit is their reason for filing the return, they aren't filing it only to claim a refund of income tax withheld or estimated tax paid. The exception to the joint return test doesn't apply, so your son isn't your qualifying child. Married child. Even if your child doesn't file a joint return, if your child was married at the end of the year, he or she can't be your qualifying child unless: You can claim the child as a dependent, or The reason you can't claim the child as a dependent is that you let the child's other parent claim the child as a dependent under the Special rule for divorced or separated parents (or parents who live apart) described later. . Social security number. Your qualifying child must have a valid social security number (SSN) on or before the due date of your 2020 return (including extensions), unless the child was born and died in 2020 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. You can’t claim the EIC on the basis of a qualifying child if:. The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says "Not valid for employment" and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who can’t get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who can’t get an SSN for the child being adopted until the adoption is final. . If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. For more information about SSNs, see Rule 2. Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. However, only one of these persons can actually treat the child as a qualifying child. Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). The child tax credit, credit for other dependents, and additional child tax credit. Head of household filing status. The credit for child and dependent care expenses. The exclusion for dependent care benefits. The EIC. The other person can’t take any of these benefits based on this qualifying child. In other words, you and the other person can’t agree to divide these tax benefits between you. The other person can’t take any of these tax benefits unless he or she has a different qualifying child. The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. However, the tiebreaker rules don't apply if the other person is your spouse and you file a joint return. Tiebreaker rules. To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. If the parents don't file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. .If your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2020, 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 2020, you may be able to take the EIC using a different qualifying child, or take the EIC using the rules in chapter 3 for people who don't have a qualifying child. If the other person cannot claim the EIC. If you and someone else have the same qualifying child but the other person can’t claim the EIC because he or she isn't eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. See Examples 6 and 7. But you can’t treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other five tax benefits listed earlier in this chapter. Examples. The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Example 1—Child lived with parent and grandparent. You and your 2-year-old son Jimmy lived with your mother all year. You are 25 years old, unmarried, and your AGI is $9,000. Your only income was $9,000 from a part-time job. Your mother's only income was $20,000 from her job, and her AGI is $20,000. Jimmy's father did not live with you or Jimmy. The special rule explained later for divorced or separated parents (or parents who live apart) doesn't apply. Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). He isn't a qualifying child of anyone else, including his father. If you don't claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). Example 2—Parent has higher AGI than grandparent. The facts are the same as in Example 1 except your AGI is $25,000. Because your mother's AGI isn't higher than yours, she can’t claim Jimmy as a qualifying child. Only you can claim him. Example 3—Two persons claim same child. The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier based on Jimmy. Your mother can't take the EIC for a taxpayer without a qualifying child because her AGI is more than $15,820. Example 4—Qualifying children split between two persons. The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. Only one of you can claim each child. However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. For example, if you claim one child, your mother can claim the other two. Example 5—Taxpayer who is a qualifying child. The facts are the same as in Example 1 except that you are only 18 years old. This means you are a qualifying child of your mother. Because of Rule 10, discussed next, you can’t claim the EIC and can’t claim your son as a qualifying child. Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. If your mother meets all the other requirements for claiming the EIC and you don't claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. Example 6—Grandparent with too much earned income to claim EIC. The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Example 7—Parent with too much earned income to claim EIC. The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Your earned income is too high for you to claim the EIC. But your mother can’t claim the EIC either, because her AGI isn't higher than yours. Example 8—Separated parents. You, your husband, and your 10-year-old son Joey lived together until August 1, 2020, when your husband moved out of the household. In August and September, Joey lived with you. For the rest of the year, Joey lived with your husband, who is Joey's father. Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. At the end of the year, you and your husband still weren't divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) doesn't apply. You and your husband will file separate returns. Your husband agrees to let you treat Joey as a qualifying child. This means, if your husband doesn't claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. However, your filing status is married filing separately, so you can’t claim the EIC or the credit for child and dependent care expenses. See Rule 3. Example 9—Separated parents claim same child. The facts are the same as in Example 8 except that you and your husband both claim Joey as a qualifying child. In this case, only your husband will be allowed to treat Joey as a qualifying child. This is because, during 2020, the boy lived with him longer than with you. You can’t claim the EIC (either with or without a qualifying child) because your filing status is married filing separately. However, your husband's filing status is also married filing separately, so he can’t claim the EIC or the credit for child and dependent care expenses. See Rule 3. Example 10—Unmarried parents. You, your 5-year-old son, and your son's father lived together all year. You and your son's father aren't married. Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Neither of you had any other income. Your son's father agrees to let you treat the child as a qualifying child. This means if your son's father doesn't claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Example 11—Unmarried parents claim same child. The facts are the same as in Example 10 except that you and your son's father both claim your son as a qualifying child. In this case, only your son's father will be allowed to treat your son as a qualifying child. This is because his AGI, $14,000, is more than your AGI, $12,000. You can claim the EIC without a qualifying child. Example 12—Child did not live with a parent. You and your 7-year-old niece, your sister's child, lived with your mother all year. You are 25 years old, and your AGI is $9,300. Your only income was from a part-time job. Your mother's AGI is $15,000. Her only income was from her job. Your niece's parents file jointly, have an AGI of less than $9,000, and don't live with you or their child. Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. However, only your mother can treat her as a qualifying child. This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Special rule for divorced or separated parents (or parents who live apart). A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming the child tax credit, but not for the EIC) if all of the following statements are true. The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2020, whether or not they are or were married. The child received over half of his or her support for the year from the parents. The child is in the custody of one or both parents for more than half of 2020. Either of the following statements is true. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2020 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 2020. 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 daughter lived with your mother all year. You are 22 years old, unmarried, and attended a trade school full time. You had a part-time job and earned $5,700. You had no other income. Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. She can claim the EIC if she meets all the other requirements. Because you are your mother's qualifying child, you can’t claim the EIC. This is so even if your mother can’t or doesn't claim the EIC. Child of person not required to file a return. You aren't the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests isn't required to file an income tax return and either: Doesn't file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Example 1—Return not required. The facts are the same as in the last example except your mother had no gross income, isn't required to file a 2020 tax return, and doesn't file a 2020 tax return. As a result, you aren't your mother's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. She files a return only to get a refund of the income tax withheld and doesn't claim the EIC or any other tax credits or deductions. As a result, you aren't your mother's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 3—Return filed to get EIC. The facts are the same as in Example 2 except your mother claimed the EIC on her return. Since she filed the return to get the EIC, she isn't filing it only to get a refund of income tax withheld. As a result, you are your mother's qualifying child. You can’t claim the EIC. 3. Rules If You Do Not Have a Qualifying Child Use this chapter if you don't have a qualifying child and have met all the rules in chapter 1. This chapter discusses Rules 11 through 14. You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. If you have a qualifying child. If you meet Rule 8, you have a qualifying child. If you meet Rule 8 and don't claim the EIC with a qualifying child, you can claim the EIC without a qualifying child. .If your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child under the tiebreaker rules you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child.. Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2020. 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 2020. 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, 1955, and before January 2, 1996. If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1955, and before January 2, 1996. 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 2020, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. Your spouse is considered to reach age 25 on the day before his or her 25th birthday. However, the rule for reaching age 65 is different; your spouse reaches age 65 on his or her 65th birthday. Even if your spouse was born before January 2, 1996, he or she isn't considered at least age 25 at the end of 2020 unless he or she was at least age 25 at the time of death. Example 1. You are married and filing a joint return with your spouse who died in August 2020. You are age 67. Your spouse would have become age 65 in November 2020. Because your spouse was under age 65 when she died, you meet the age test. Example 2. Your spouse was born on February 14, 1995, and died on February 13, 2020. Your spouse is considered age 25 at the time of death. However, if your spouse died on February 12, 2020, your spouse isn't considered age 25 at the time of death and isn't at least age 25 at the end of 2020. Death of taxpayer. A taxpayer who died in 2020 meets the age test if the taxpayer was at least age 25 but under age 65 at the time of death. A taxpayer is considered to reach age 25 on the day before his or her 25th birthday. However, the rule for reaching age 65 is different; a taxpayer reaches age 65 on his or her 65th birthday. Even if the taxpayer was born before January 2, 1996, he or she isn't considered at least age 25 at the end of 2020 unless he or she was at least age 25 at the time of death. Rule 12—You Cannot Be the Dependent of Another Person If you aren't filing a joint return, you meet this rule if you did not check the box under your name that says "Someone can claim you as a dependent." If you are filing a joint return, you meet this rule if you did not check either box that says "Someone can claim you as a dependent" or "Someone can claim your spouse as a dependent." If you aren't sure whether someone else can claim you as a dependent, get Pub. 501 and read the rules for claiming a dependent. If someone else can claim you as a dependent on his or her return, but doesn't, you still can’t claim the credit. Example 1. In 2020, you were age 25, single, and living at home with your parents. You worked and weren't a student. You earned $7,500. Your parents can’t claim you as a dependent. When you file your return, you do not check the "Someone can claim you as a dependent" checkbox. You meet this rule. You can claim the EIC if you meet all the other requirements. Example 2. The facts are the same as in Example 1, except that you earned $2,000. Your parents can claim you as a dependent but decide not to. You don't meet this rule. You can’t claim the credit because your parents could have claimed you as a dependent. Joint returns. You generally can’t be claimed as a dependent by another person if you are married and file a joint return. However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Example 1—Return filed to get refund of tax withheld. You are 26 years old. You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Neither you nor your wife is required to file a tax return. You don't have a child. Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Your parents aren't disqualified from claiming you as a dependent just because you filed a joint return. Example 2—Return filed to get EIC. The facts are the same as in Example 1 except no taxes were taken out of your pay. Also, you and your wife aren't required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Because claiming the EIC is your reason for filing the return, you aren't filing it only to claim a refund of income tax withheld or estimated tax paid. Your parents can’t claim you or your wife as a dependent. Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc.) if all of the following statements are true. You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly); Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly); or Permanently and totally disabled, regardless of age. You lived with that person in the United States for more than half of the year. You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). For more details about the tests to be a qualifying child, see Rule 8. If you are a qualifying child of another taxpayer, you can’t claim the EIC. This is true even if the person for whom you are a qualifying child doesn't claim the EIC or meet all of the rules to claim the EIC. Enter "No" on the dotted line next to line 27 (Form 1040 or 1040-SR). Example. You lived with your mother all year. You are age 26, unmarried, and permanently and totally disabled. Your only income was from a community center where you went three days a week to answer telephones. You earned $5,000 for the year and provided more than half of your own support. Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. She can claim the EIC if she meets all the other requirements. Because you are a qualifying child of your mother, you can’t claim the EIC. This is so even if your mother can’t or doesn’t claim the EIC. Joint returns. You generally can’t be a qualifying child of another taxpayer if you are married and file a joint return. However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Child of person not required to file a return. You aren't the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests isn't required to file an income tax return and either: Doesn't file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Example 1—Return not required. You lived all year with your father. You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. You have no other income, no children, and provided more than half of your own support. Your father had no gross income, isn't required to file a 2020 tax return, and doesn't file a 2020 tax return. As a result, you aren't your father's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. He files a return only to get a refund of the income tax withheld and doesn't claim the EIC or any other tax credits or deductions. As a result, you aren't your father's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 3—Return filed to get EIC. The facts are the same as in Example 2 except your father claimed the EIC on his return. Since he filed the return to get the EIC, he isn't filing it only to get a refund of income tax withheld. As a result, you are your father's qualifying child. You can’t claim the EIC. Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. If it wasn't, enter "No" on the dotted line next to line 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: $50,954 ($56,844 for married filing jointly) if you have three or more qualifying children, $47,440 ($53,330 for married filing jointly) if you have two qualifying children, $41,756 ($47,646 for married filing jointly) if you have one qualifying child, or $15,820 ($21,710 for married filing jointly) if you don't have a qualifying child. Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't earned income. But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Earned income is explained in detail in Rule 7 in chapter 1. Election to use prior year earned income. You can elect to use your 2019 earned income to figure your 2020 earned income credit (EIC) if your 2019 earned income is more than your 2020 earned income. To make this election, enter "PYEI" and the amount of your 2019 earned income on the dotted line next to Form 1040 or 1040-SR, line 27. If you file a joint return and make the election, your 2019 earned income is the sum of your 2019 earned income and your spouse's 2019 earned income. Figuring earned income. If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 and 1040-SR instructions. Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 and 1040-SR instructions for line 27. When using one of those worksheets to figure your earned income, you will start with the amount on Form 1040 or 1040-SR, line 1. You will then reduce that amount by any amount included on that line and described in the following list. Scholarship or fellowship grants not reported on a Form W-2. A scholarship or fellowship grant that wasn't reported to you on a Form W-2 isn't considered earned income for the earned income credit. Inmate's income. Amounts received for work performed while an inmate in a penal institution aren't earned income for the earned income credit. This includes amounts received for work performed while in a work release program or while in a halfway house. If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on Form 1040 or 1040-SR, line 1, put "PRI" and the amount on the dotted line next to Form 1040 or 1040-SR, line 1. Pension or annuity from deferred compensation plans. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan isn't considered earned income for the earned income credit. If you received such an amount and it was included in the total on Form 1040 or 1040-SR, line 1, put "DFC" and the amount on the dotted line next to Form 1040 or 1040-SR, line 1. This amount may be reported in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Medicaid waiver payments. Certain Medicaid waiver payments may be excluded from income under Notice 2014-7. You may include these payments in earned income if you benefit from the inclusion. For more information about these payments, see Pub. 525. Clergy. If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line 1, subtract that amount from the amount on Form 1040 or 1040-SR, line 1 and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 and 1040-SR instructions for line 27. Enter "Clergy" on the dotted line next to line 27 (Form 1040 and 1040-SR). Church employees. A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. If you received wages as a church employee and included any amount on both line 5a of Schedule SE and Form 1040 and 1040-SR, line 1, subtract that amount from the amount on Form 1040 and 1040-SR, line 1 and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 and 1040-SR instructions for line 27. Nontaxable combat pay. You can elect to include your nontaxable combat pay in earned income for the earned income credit. If you make the election, you must include in earned income all nontaxable combat pay you received. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to. The amount of your nontaxable combat pay should be shown on your Form W-2 in box 12 with code Q. Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election. Whether the election increases or decreases your EIC depends on your total earned income, filing status, and number of qualifying children. If your earned income without your combat pay is less than the amount shown below for your number of children, you may benefit from electing to include your nontaxable combat pay in earned income and you should figure the credit both ways. If your earned income without your combat pay is equal to or more than these amounts, you will not benefit from including your combat pay in your earned income. $7,000 if you have no children. $10,500 if you have one child. $14,800 if you have two or more children. The following examples illustrate the effect of including nontaxable combat pay in earned income for the EIC. Example 1—Election increases the EIC. George and Janice are married and will file a joint return. They have one qualifying child. George was in the military and earned $15,000 ($5,000 taxable wages + $10,000 nontaxable combat pay). Janice worked part of the year and earned $2,000. Their taxable earned income and AGI are $7,000. George and Janice qualify for the EIC and fill out the EIC Worksheet and Schedule EIC. When they complete the EIC Worksheet without adding the nontaxable combat pay to their earned income, they find their credit to be $2,389. When they complete the EIC Worksheet with the nontaxable combat pay added to their earned income, they find their credit to be $3,584. 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 of their Form 1040. They also enter the amount of their nontaxable combat pay and write "NCP" on the dotted line next to line 27 on Form 1040. Example 2—Election doesn't increase the EIC. The facts are the same as Example 1 except George had nontaxable combat pay of $25,000. When George and Janice add their nontaxable combat pay to their earned income, they find their credit to be $2,496. Because the credit they can get if they don't add the nontaxable combat pay to their earned income is $2,389, they decide to make the election. They enter $2,496 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.. Figure B. Steps To Follow To Have the IRS Figure Your EIC Earned Income Credit On Figure 3. Steps To Follow To Have the IRS figure Your EIC. Figure B. Steps To Follow To Have the IRS Figure Your EIC Figure B. Steps To Follow To Have the IRS Figure Your EIC Summary: This is a portion of a tax return with line items numbered to correspond with instructions listed below describing what the taxpayer should enter (or not enter) on these items if they require the I.R.S. to determine their earned income credit. The text states: Line 27 Earned income credit (EIC) Line 28 Additional child tax credit. Attach Schedule 8812 Line 29 American opportunity credit from Form 8863, line 8 Line 30 Recovery rebate credit. See instructions Line 31 Amount from Schedule 3, line 13 Line 32 Add lines 27 through 31. These are your total other payments and refundable credits Line 33 Add lines 25d, 26, and 32. These are your total payments (1) Enter EIC in the space to the left of Form 1040 or 1040-SR ,line 27. Then, if you have any of the types of income described earlier under Inmate’s income, Pension or annuity from deferred compensation plans, Medicaid waiver payments, or Clergy, follow the instructions given there. If you received nontaxable combat pay and are electing to include it in your earned income for the EIC, enter the amount of the nontaxable combat pay and write "NCP" in the space to the left of Form 1040 or 1040-SR, line 27. For details, see Nontaxable combat pay in this chapter. (2) Complete all other parts of your return that apply to you. (3) Do not fill in lines that relate to your total payments, overpayment, refund, or amount you owe (lines 33, 34, 35a, and 37 (Form 1040 or 1040-SR). (4) If you have a qualifying child, complete Schedule EIC and attach it to your tax return. Please click here for the text description of the image. How To Figure the EIC Yourself To figure the EIC yourself, use the EIC Worksheet in the instructions for Form 1040 and 1040-SR. If you have a qualifying child, complete Schedule EIC (discussed later in this chapter) and attach it to your tax return. If you want the IRS to figure your EIC for you, see IRS Will Figure the EIC for You, earlier. Special Instructions—EIC Worksheets You will need to decide whether to use EIC Worksheet A or EIC Worksheet B to figure the amount of your EIC. This section explains how to use these worksheets and how to report the EIC on your return. EIC Worksheet A. Use EIC Worksheet A if you weren’t self-employed at any time in 2020 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 2020 or are a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C. If any of the following situations apply to you, read the paragraph and then complete EIC Worksheet B. Net earnings from self-employment of $400 or more. If your net earnings from self-employment are $400 or more, be sure to correctly fill out Schedule SE (Form 1040) and pay the proper amount of self-employment tax. If you don't, you may not get all the EIC you are entitled to. .When figuring your net earnings from self-employment, you must claim all your allowable business expenses.. When to use the optional methods of figuring net earnings. Using the optional methods on Schedule SE to figure your net earnings from self-employment may qualify you for the EIC or give you a larger credit. If your net earnings (without using the optional methods) are less than $5,640, see the instructions for Schedule SE for details about the optional methods. When both spouses have self-employment income. You must complete both Parts 1 and 2 of EIC Worksheet B if all of the following conditions apply to you. You are married filing a joint return. Both you and your spouse have income from self-employment. You or your spouse file a Schedule SE and the other spouse doesn't file Schedule SE. Statutory employees. Statutory employees report wages and expenses on Schedule C. They don't file Schedule SE. If you are a statutory employee, enter the amount from line 1 of Schedule C in Part 3 when you complete EIC Worksheet B. Schedule EIC You must complete Schedule EIC and attach it to your tax return if you have a qualifying child and are claiming the EIC. Schedule EIC provides the IRS with information about your qualifying children, including their names, ages, SSNs, relationship to you, and the amount of time they lived with you during the year. An example of a filled-in Schedule EIC is shown in chapter 6. .If you are required to complete and attach Schedule EIC but don't, it will take longer to process your return and issue your refund.. 5. Disallowance of the EIC .If your earned income credit (EIC) for any year after 1996 was denied (disallowed) or reduced by the IRS, you may need to complete an additional form to claim the credit for 2020.. This chapter is for people whose earned income credit (EIC) for any year after 1996 was denied or reduced by the IRS. If this applies to you, you may need to complete Form 8862, Information To Claim Certain Credits After Disallowance, and attach it to your 2020 return to claim the credit for 2020. 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 taking the EIC without a qualifying child for 2020 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 2020 return affect whether you need to attach Form 8862 to your 2020 return or to a later return. The following examples demonstrate whether Form 8862 is required for 2020 or 2021. Example 1—Form 8862 required for 2020. You filed your 2019 tax return in March 2020 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 2020, 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 2020. To claim the EIC with a qualifying child on your 2020 return, you must complete and attach Form 8862 to that return. However, to claim the EIC without a qualifying child on your 2020 return, you don't need to file Form 8862. Example 2—Form 8862 required for 2021. The facts are the same as in the previous example except that you received the statutory notice of deficiency in February 2021. Because the 90-day period referred to in the statutory notice isn't over when you are ready to file your return for 2020, you shouldn't attach Form 8862 to your 2020 return. However, to claim the EIC with a qualifying child for 2021, you must complete and attach Form 8862 to your return for that year. To claim the EIC without a qualifying child for 2021, you don't need to file Form 8862. Exception for math or clerical errors. If your EIC was denied or reduced as a result of a math or clerical error, don't attach Form 8862 to your next tax return. For example, if your arithmetic is incorrect, the IRS can correct it. If you don't provide a correct social security number, the IRS can deny the EIC. These kinds of errors are called math or clerical errors. Omission of Form 8862. If you are required to attach Form 8862 to your 2020 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 2020 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 2019 tax return, which you filed in March 2020. 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 2020, 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 2020. You can’t claim the EIC for tax year 2020 or 2021. To claim the EIC on your return for 2022, 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 2019 EIC wasn’t denied until after you filed your 2020 return. You can’t claim the EIC for tax year 2021 or 2022. To claim the EIC on your return for 2023 you must complete and attach Form 8862 to your return for that year. Example 5—Cannot claim EIC for 10 years. You claimed the EIC on your 2019 tax return, which you filed in February 2020. The IRS determined you weren't entitled to the EIC and that your error was due to fraud. In September 2020, 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 2020. You can’t claim the EIC for tax years 2020 through 2029. To claim the EIC on your return for 2030, you must complete and attach Form 8862 to your return for that year. 6. Detailed Examples The next few pages contain two detailed examples (with a filled-in Schedule EIC and EIC Worksheet) that may be helpful if you have questions about claiming the EIC. Example 1—Sharon Rose Sharon Rose is age 63 and retired. She received $7,000 in social security benefits during the year and $10,000 from a part-time job. She also received a taxable pension of $6,400. Sharon had no other income. Her AGI on line 11 of Form 1040 is $16,400 ($10,000 + $6,400). Sharon isn't married and lived alone in the United States for the entire year. She can’t be claimed as a dependent on anyone else's return. She doesn't have any investment income and doesn't have a qualifying child. Sharon reads the steps for eligibility in her Form 1040 instructions. In Step 1 she discovers that, because her AGI ($16,400) isn't less than $15,820, she can’t take the EIC. She completes the rest of her Form 1040 and files it with the IRS. Example 2—Cynthia and Jerry Grey Cynthia and Jerry Grey have two children, Kirk, age 10, and Susanne, age 8. The children lived with Cynthia and Jerry for all of 2020. Cynthia earned wages of $15,000 and Jerry had wages of $10,000. The Greys received $525 in interest on their savings account. They had no other income in 2020. Cynthia and Jerry have the 2020 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 Cynthia and Jerry entered on Form 1040, line 11, was $25,525. They both have valid social security numbers (SSNs), which they have had for many years. They will file a joint return. Neither Cynthia nor Jerry is a nonresident alien. Therefore, the answers they give to the questions in Step 1 allow them to proceed to Step 2. Step 2. The only investment income the Greys have is their $525 interest income. That amount isn't more than $3,650, so they answer "No" to the second question in Step 2 and go to Step 3. Step 3. Their children, Kirk and Susanne, meet the relationship, age, residency, and joint return tests to be Cynthia and Jerry's qualifying children, so Cynthia and Jerry answer "Yes" to the first question in Step 3. Kirk and Susanne aren't qualifying children of anyone else. Both children have valid SSNs, which they got soon after birth. Cynthia and Jerry are filing a joint return, so they answer "Yes" to the second question in Step 3. This means they can skip question 3 and Step 4 and go to Step 5. Step 5. Cynthia and Jerry figure their earned income to be $25,000, the amount of their combined wages. This is less than $53,330, so they go to Step 6 to figure their credit. Step 6. Cynthia and Jerry want to figure their EIC themselves, so they complete the EIC Worksheet in the Form 1040 instructions (shown later). Completing the EIC Worksheet. Cynthia and Jerry complete their worksheet as follows. Cynthia and Jerry enter their total earned income ($25,000) on line 1. To find their credit, they go to the EIC Table (shown later in this publication). The part of the EIC Table they use is included as part of this example. They find their earned income of $25,000 in the range of $25,000 to $25,050. They follow this line across to the column for 2 children under Married filing jointly and find $5,920. They enter $5,920 on line 2. They enter on line 3 their AGI ($25,525) and see that it is different from the amount on line 1. They look up $25,525 in the EIC Table and enter the amount of $5,856 on line 5. They enter $5,856 on line 6. This is the smaller of the line 2 amount ($5,920) and the line 5 amount ($5,856). The Greys enter $5,856 on line 27 of their Form 1040. They will now complete Schedule EIC (shown later) and attach it to their return. They will keep the EIC Worksheet for their records. Excerpt From EIC Table for Example 2 Excerpt from EIC table for Cynthia and Jerry Grey's example Summary: This is an excerpt of the earned income credit table used in the example for Cynthia and Jerry Grey. Please click here for the text description of the image. Filled-in EIC Worksheet — Cynthia and Jerry Grey Filled-in EIC Worksheet — Cynthia and Jerry Grey Worksheet A—2020 EIC—Line 27 Worksheet A—2020 EIC—Line 27 Summary: This is an example of the worksheet used to determine the amount to enter on Form 1040 or 1040-SR, line 27, for the earned income credit. Line items are included as described in the text; additionally, these line items are completed: Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered “No” to Step 5, question 2. Otherwise, use Worksheet B. Under" Part 1: All Filers Using Worksheet A": 1. Enter your earned income from Step 5. Field contains 25,000. "2. Look up the amount on line 1 above in the E.I.C. Table to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here." field contains 5,920 "3. Enter the amount from Form 1040 or 1040-SR, line 11."field contains 25,525. "4. Are the amounts on lines 3 and 1 the same? If Yes, leave line 5 blank and enter the amount from line 2 on line 6. If No. Go to line 5. Checkbox No is checked.". Under "Part 2: Filers Who Answered No on Line 4": "5. If you have: No qualifying children, is the amount on line 3 less than $8,800 ($14,700 if married filing jointly)?; 1 or more qualifying children, is the amount on line 3 less than $19,350 ($25,250 if married filing jointly)?" Look up the amount on line 3 in the EIC Table to find the credit. Be sure to use the correct column for your filing status and the number of children you have. Enter the credit here. Check box NO is checked and field contains 5,856. Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6. Under" Part 3: Your Earned Income Credit" "6. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27"field contains 5,856. Caution icon: If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, earlier, to and out if you must file Form 8862 to take the credit for 2020. Please click here for the text description of the image. Filled-in Schedule EIC—Cynthia and Jerry Grey Schedule EIC for Cynthia and Jerry's Example. Filled-in Schedule EIC—Cynthia and Jerry Grey Filled-in Schedule EIC—Cynthia and Jerry Grey Summary: This is an example of Schedule E.I.C. (Form 1040) 2020 which pertains to the example in the text. Line items are completed as follows: "Name(s) shown on return" field contains Cynthia and Jerry Grey "Your social security number" field contains 333-00-5555 Under" Qualifying Child Information": 1. Child's name If you have more than three qualifying children, you have to list only three to get the maximum credit: "Child 1: First name/Last name" field contains Kirk Grey "Child 2: First name/Last name" field contains Susanne Grey 2. Child's SSN The child must have an SSN as defined in the Form 1040 and 1040-SR instructions unless the child was born and died in 2020. If your child was born and died in 2020 and did not have an SSN, enter Died on this line and attach a copy of the child's birth certificate: "Child 1" field contains 123-00-5678 "Child 2" field contains 800-00-4321 3. Child's year of birth. Child 1 column field contains 2010. Child 2 column field contains 2012. If born after 2001 and the child is younger than you (or your spouse if filing jointly), skip lines 4a and 4b; go to line 5. 4a. Was the child under age 24 at the end of 2020, a student, and younger than you (or your spouse, if filing jointly)? 4b.Was the child permanently and totally disabled during any part of 2020? 5. Child's relationship to you (for example, son, daughter, grandchild, niece, nephew, foster child, et cetera): "Child 1" field contains son "Child 2" field contains daughter 6. Number of months child lived with you in the United States during 2020: If the child lived with you for more than half of 2020 but less than 7 months, enter 7. If the child was born or died in 2020 and your home was the child's home for more than half the time he or she was alive during 2020, enter 12. "Child 1" field contains 12 months "Child 2" field contains 12 months Please click here for the text description of the image. How To Get Tax Help If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away. Preparing and filing your tax return. After receiving all your wage and earnings statements (Form 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. 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). The Tax Withholding Estimator (IRS.gov/W4app) makes it easier for everyone to pay the correct amount of tax during the year. The tool is a convenient, online way to check and tailor your withholding. It’s more user-friendly for taxpayers, including retirees and self-employed individuals. The features include the following. Easy to understand language. The ability to switch between screens, correct previous entries, and skip screens that don’t apply. Tips and links to help you determine if you qualify for tax credits and deductions. A progress tracker. A self-employment tax feature. Automatic calculation of taxable social security benefits. The First Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance. The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040). . Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law.. IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions. IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. IRS.gov/Forms: Find forms, instructions, and publications. You will find details on 2020 tax changes and hundreds of interactive links to help you find answers to your questions. You may also be able to access tax law information in your electronic filing software. . Need someone to prepare your tax return? There are various types of tax return preparers, including tax preparers, enrolled agents, certified public accountants (CPAs), attorneys, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is: Primarily responsible for the overall substantive accuracy of your return, Required to sign the return, and Required to include their preparer tax identification number (PTIN). Although the tax preparer always signs the return, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov. 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. Tax reform. Tax reform legislation affects individuals, businesses, and tax-exempt and government entities. Go to IRS.gov/TaxReform for information and updates on how this legislation affects your taxes. 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 paramount. We use these tools to share public information with you. Don’t post your 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 interpreter service. Multilingual assistance, provided by the IRS, is available at Taxpayer Assistance Centers (TACs) and other IRS offices. Over-the-phone interpreter service is accessible in more than 350 languages. Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all of the forms, instructions, and publications you may need. You can also download and view popular tax publications and instructions (including the Instructions for Forms 1040 and 1040-SR) on mobile devices as an eBook at IRS.gov/eBooks. Or you can go to IRS.gov/OrderForms to place an order. Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account. View the amount you owe, pay online, or set up an online payment agreement. Access your tax records online. Review your payment history. Go to IRS.gov/SecureAccess to review the required identity authentication process. Using direct deposit. The fastest way to receive a tax refund is to file electronically and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. The IRS issues more than 90% of refunds in less than 21 days. Getting a transcript of your return. The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either “Get Transcript Online” or “Get Transcript by Mail” to order a free copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946. Reporting and resolving your tax-related identity theft issues. Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit. The IRS doesn’t initiate contact with taxpayers by email, text messages, telephone calls, or social media channels to request personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts. Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take. Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to eligible 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. Checking on the status of your refund. Go to IRS.gov/Refunds. The IRS can’t issue refunds before mid-February 2021 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. Download the official IRS2Go app to your mobile device to check your refund status. Call the automated refund hotline at 800-829-1954. Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments 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, by phone, or by mobile device. Electronic Funds Withdrawal: Offered only 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 cut-off times. What if I can’t pay now? Go to IRS.gov/Payments for more information about your options. Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC. Filing an amended return. You can now file Form 1040-X electronically with tax filing software to amend 2019 Forms 1040 and 1040-SR. To do so, you must have e-filed your original 2019 return. Amended returns for all prior years must be mailed. See Tips for taxpayers who need to file an amended tax return and 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. Please note that 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. Contacting your local IRS office. Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC 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. 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, please 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, clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee for eligible taxpayers. To find a clinic near you, visit www.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: $15,820 ($21,710 for married filing jointly) if you don't have a qualifying child, $41,756 ($47,646 for married filing jointly) if you have one qualifying child, $47,440 ($53,330 for married filing jointly) if you have two qualifying children, or $50,954 ($56,844 for married filing jointly) if you have more than two qualifying children? (See Rule 1.) □ □ 2. Do you and your spouse each have a valid SSN that you got by the due date of your 2020 return (including extensions)? (See Rule 2.) □ □ 3. Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3.)Caution: If you or your spouse is a nonresident alien, answer "Yes" only if your filing status is married filing jointly. (See Rule 4.) □ □ 4. Answer "Yes" if you aren't filing Form 2555. Otherwise, answer "No." (See Rule 5.) □ □ 5. Is your investment income $3,650 or less? (See Rule 6.) □ □ 6. Is your total earned income at least $1 but less than: $15,820 ($21,710 for married filing jointly) if you don't have a qualifying child, $41,756 ($47,646 for married filing jointly) if you have one qualifying child, $47,440 ($53,330 for married filing jointly) if you have two qualifying children, or $50,954 ($56,844 for married filing jointly) if you have more than two qualifying children? (See Rules 7 and 15.) □ □ 7. Answer "Yes" if (a) you aren't a qualifying child of another taxpayer or, (b) you are filing a joint return. Otherwise, answer "No." (See Rules 10 and 13.) □ □ STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. If you don't have a qualifying child or if another person is entitled to treat your child as a qualifying child under the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.* 8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child and have a valid SSN that he or she got by the due date of your 2020 return (including extensions)? (See Rule 8.) □ □ 9. Is your child a qualifying child only for you? Answer "Yes" if (a) your qualifying child doesn't meet the tests to be a qualifying child of any other person or, (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9. □ 10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2020? (See Rule 11.) □ □ 11. Answer "Yes" if (a) you can’t be claimed as a dependent on anyone else's return or, (b) you are filing a joint return. Otherwise, answer "No." (See Rule 12.) □ □ 12. Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See Rule 14.) □ □ *PERSONS WITH A QUALIFYING CHILD: If you answered "Yes" to questions 1 through 9, you can claim the EIC. (If you have more than one child, you can claim the EIC as long as you answer "Yes" to questions 1 through 7 and can answer "Yes" to questions 8 and 9 for at least one child.) Remember to fill out Schedule EIC and attach it to your Form 1040. If you answered "Yes" to questions 1 through 7 and "No" to question 8, answer questions 10 through 12 to see if you can claim the EIC without a qualifying child. PERSONS WITHOUT A QUALIFYING CHILD: If you answered "Yes" to questions 1 through 7, and 10 through 12, you can claim the EIC. If you answered "No" to any question that applies to you: You can’t claim the EIC. EIC Table 2020 Earned Income Credit (EIC) Table Caution. This is not a tax table. EIC Table Excerpt Example This graphic shows a portion of the EIC table to illustrate how to find your credit at the intersection of the appropriate row and column. Please click here for the text description of the image. 1. To find your credit, read down the "At least - But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying widow(er) and you have– Married filing jointly and you have– 0 1 2 3 0 1 2 3 At least But less than Your credit is– Your credit is– $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 7,050 538 2,389 2,810 3,161 538 2,389 2,810 3,161 7,050 7,100 538 2,406 2,830 3,184 538 2,406 2,830 3,184 7,100 7,150 538 2,423 2,850 3,206 538 2,423 2,850 3,206 7,150 7,200 538 2,440 2,870 3,229 538 2,440 2,870 3,229 7,200 7,250 538 2,457 2,890 3,251 538 2,457 2,890 3,251 7,250 7,300 538 2,474 2,910 3,274 538 2,474 2,910 3,274 7,300 7,350 538 2,491 2,930 3,296 538 2,491 2,930 3,296 7,350 7,400 538 2,508 2,950 3,319 538 2,508 2,950 3,319 7,400 7,450 538 2,525 2,970 3,341 538 2,525 2,970 3,341 7,450 7,500 538 2,542 2,990 3,364 538 2,542 2,990 3,364 7,500 7,550 538 2,559 3,010 3,386 538 2,559 3,010 3,386 7,550 7,600 538 2,576 3,030 3,409 538 2,576 3,030 3,409 7,600 7,650 538 2,593 3,050 3,431 538 2,593 3,050 3,431 7,650 7,700 538 2,610 3,070 3,454 538 2,610 3,070 3,454 7,700 7,750 538 2,627 3,090 3,476 538 2,627 3,090 3,476 7,750 7,800 538 2,644 3,110 3,499 538 2,644 3,110 3,499 7,800 7,850 538 2,661 3,130 3,521 538 2,661 3,130 3,521 7,850 7,900 538 2,678 3,150 3,544 538 2,678 3,150 3,544 7,900 7,950 538 2,695 3,170 3,566 538 2,695 3,170 3,566 7,950 8,000 538 2,712 3,190 3,589 538 2,712 3,190 3,589 8,000 8,050 538 2,729 3,210 3,611 538 2,729 3,210 3,611 8,050 8,100 538 2,746 3,230 3,634 538 2,746 3,230 3,634 8,100 8,150 538 2,763 3,250 3,656 538 2,763 3,250 3,656 8,150 8,200 538 2,780 3,270 3,679 538 2,780 3,270 3,679 8,200 8,250 538 2,797 3,290 3,701 538 2,797 3,290 3,701 8,250 8,300 538 2,814 3,310 3,724 538 2,814 3,310 3,724 8,300 8,350 538 2,831 3,330 3,746 538 2,831 3,330 3,746 8,350 8,400 538 2,848 3,350 3,769 538 2,848 3,350 3,769 8,400 8,450 538 2,865 3,370 3,791 538 2,865 3,370 3,791 8,450 8,500 538 2,882 3,390 3,814 538 2,882 3,390 3,814 8,500 8,550 538 2,899 3,410 3,836 538 2,899 3,410 3,836 8,550 8,600 538 2,916 3,430 3,859 538 2,916 3,430 3,859 8,600 8,650 538 2,933 3,450 3,881 538 2,933 3,450 3,881 8,650 8,700 538 2,950 3,470 3,904 538 2,950 3,470 3,904 8,700 8,750 538 2,967 3,490 3,926 538 2,967 3,490 3,926 8,750 8,800 538 2,984 3,510 3,949 538 2,984 3,510 3,949 8,800 8,850 535 3,001 3,530 3,971 538 3,001 3,530 3,971 8,850 8,900 531 3,018 3,550 3,994 538 3,018 3,550 3,994 8,900 8,950 527 3,035 3,570 4,016 538 3,035 3,570 4,016 8,950 9,000 524 3,052 3,590 4,039 538 3,052 3,590 4,039 9,000 9,050 520 3,069 3,610 4,061 538 3,069 3,610 4,061 9,050 9,100 516 3,086 3,630 4,084 538 3,086 3,630 4,084 9,100 9,150 512 3,103 3,650 4,106 538 3,103 3,650 4,106 9,150 9,200 508 3,120 3,670 4,129 538 3,120 3,670 4,129 9,200 9,250 505 3,137 3,690 4,151 538 3,137 3,690 4,151 9,250 9,300 501 3,154 3,710 4,174 538 3,154 3,710 4,174 9,300 9,350 497 3,171 3,730 4,196 538 3,171 3,730 4,196 9,350 9,400 493 3,188 3,750 4,219 538 3,188 3,750 4,219 9,400 9,450 489 3,205 3,770 4,241 538 3,205 3,770 4,241 9,450 9,500 485 3,222 3,790 4,264 538 3,222 3,790 4,264 9,500 9,550 482 3,239 3,810 4,286 538 3,239 3,810 4,286 9,550 9,600 478 3,256 3,830 4,309 538 3,256 3,830 4,309 9,600 9,650 474 3,273 3,850 4,331 538 3,273 3,850 4,331 9,650 9,700 470 3,290 3,870 4,354 538 3,290 3,870 4,354 9,700 9,750 466 3,307 3,890 4,376 538 3,307 3,890 4,376 9,750 9,800 462 3,324 3,910 4,399 538 3,324 3,910 4,399 9,800 9,850 459 3,341 3,930 4,421 538 3,341 3,930 4,421 9,850 9,900 455 3,358 3,950 4,444 538 3,358 3,950 4,444 9,900 9,950 451 3,375 3,970 4,466 538 3,375 3,970 4,466 9,950 10,000 447 3,392 3,990 4,489 538 3,392 3,990 4,489 10,000 10,050 443 3,409 4,010 4,511 538 3,409 4,010 4,511 10,050 10,100 439 3,426 4,030 4,534 538 3,426 4,030 4,534 10,100 10,150 436 3,443 4,050 4,556 538 3,443 4,050 4,556 10,150 10,200 432 3,460 4,070 4,579 538 3,460 4,070 4,579 10,200 10,250 428 3,477 4,090 4,601 538 3,477 4,090 4,601 10,250 10,300 424 3,494 4,110 4,624 538 3,494 4,110 4,624 10,300 10,350 420 3,511 4,130 4,646 538 3,511 4,130 4,646 10,350 10,400 417 3,528 4,150 4,669 538 3,528 4,150 4,669 10,400 10,450 413 3,545 4,170 4,691 538 3,545 4,170 4,691 10,450 10,500 409 3,562 4,190 4,714 538 3,562 4,190 4,714 10,500 10,550 405 3,584 4,210 4,736 538 3,584 4,210 4,736 10,550 10,600 401 3,584 4,230 4,759 538 3,584 4,230 4,759 10,600 10,650 397 3,584 4,250 4,781 538 3,584 4,250 4,781 10,650 10,700 394 3,584 4,270 4,804 538 3,584 4,270 4,804 10,700 10,750 390 3,584 4,290 4,826 538 3,584 4,290 4,826 10,750 10,800 386 3,584 4,310 4,849 538 3,584 4,310 4,849 10,800 10,850 382 3,584 4,330 4,871 538 3,584 4,330 4,871 10,850 10,900 378 3,584 4,350 4,894 538 3,584 4,350 4,894 10,900 10,950 374 3,584 4,370 4,916 538 3,584 4,370 4,916 10,950 11,000 371 3,584 4,390 4,939 538 3,584 4,390 4,939 11,000 11,050 367 3,584 4,410 4,961 538 3,584 4,410 4,961 11,050 11,100 363 3,584 4,430 4,984 538 3,584 4,430 4,984 11,100 11,150 359 3,584 4,450 5,006 538 3,584 4,450 5,006 11,150 11,200 355 3,584 4,470 5,029 538 3,584 4,470 5,029 11,200 11,250 352 3,584 4,490 5,051 538 3,584 4,490 5,051 11,250 11,300 348 3,584 4,510 5,074 538 3,584 4,510 5,074 11,300 11,350 344 3,584 4,530 5,096 538 3,584 4,530 5,096 11,350 11,400 340 3,584 4,550 5,119 538 3,584 4,550 5,119 11,400 11,450 336 3,584 4,570 5,141 538 3,584 4,570 5,141 11,450 11,500 332 3,584 4,590 5,164 538 3,584 4,590 5,164 11,500 11,550 329 3,584 4,610 5,186 538 3,584 4,610 5,186 11,550 11,600 325 3,584 4,630 5,209 538 3,584 4,630 5,209 11,600 11,650 321 3,584 4,650 5,231 538 3,584 4,650 5,231 11,650 11,700 317 3,584 4,670 5,254 538 3,584 4,670 5,254 11,700 11,750 313 3,584 4,690 5,276 538 3,584 4,690 5,276 11,750 11,800 309 3,584 4,710 5,299 538 3,584 4,710 5,299 11,800 11,850 306 3,584 4,730 5,321 538 3,584 4,730 5,321 11,850 11,900 302 3,584 4,750 5,344 538 3,584 4,750 5,344 11,900 11,950 298 3,584 4,770 5,366 538 3,584 4,770 5,366 11,950 12,000 294 3,584 4,790 5,389 538 3,584 4,790 5,389 12,000 12,050 290 3,584 4,810 5,411 538 3,584 4,810 5,411 12,050 12,100 286 3,584 4,830 5,434 538 3,584 4,830 5,434 12,100 12,150 283 3,584 4,850 5,456 538 3,584 4,850 5,456 12,150 12,200 279 3,584 4,870 5,479 538 3,584 4,870 5,479 12,200 12,250 275 3,584 4,890 5,501 538 3,584 4,890 5,501 12,250 12,300 271 3,584 4,910 5,524 538 3,584 4,910 5,524 12,300 12,350 267 3,584 4,930 5,546 538 3,584 4,930 5,546 12,350 12,400 264 3,584 4,950 5,569 538 3,584 4,950 5,569 12,400 12,450 260 3,584 4,970 5,591 538 3,584 4,970 5,591 12,450 12,500 256 3,584 4,990 5,614 538 3,584 4,990 5,614 12,500 12,550 252 3,584 5,010 5,636 538 3,584 5,010 5,636 12,550 12,600 248 3,584 5,030 5,659 538 3,584 5,030 5,659 12,600 12,650 244 3,584 5,050 5,681 538 3,584 5,050 5,681 12,650 12,700 241 3,584 5,070 5,704 538 3,584 5,070 5,704 12,700 12,750 237 3,584 5,090 5,726 538 3,584 5,090 5,726 12,750 12,800 233 3,584 5,110 5,749 538 3,584 5,110 5,749 12,800 12,850 229 3,584 5,130 5,771 538 3,584 5,130 5,771 12,850 12,900 225 3,584 5,150 5,794 538 3,584 5,150 5,794 12,900 12,950 221 3,584 5,170 5,816 538 3,584 5,170 5,816 12,950 13,000 218 3,584 5,190 5,839 538 3,584 5,190 5,839 13,000 13,050 214 3,584 5,210 5,861 538 3,584 5,210 5,861 13,050 13,100 210 3,584 5,230 5,884 538 3,584 5,230 5,884 13,100 13,150 206 3,584 5,250 5,906 538 3,584 5,250 5,906 13,150 13,200 202 3,584 5,270 5,929 538 3,584 5,270 5,929 13,200 13,250 199 3,584 5,290 5,951 538 3,584 5,290 5,951 13,250 13,300 195 3,584 5,310 5,974 538 3,584 5,310 5,974 13,300 13,350 191 3,584 5,330 5,996 538 3,584 5,330 5,996 13,350 13,400 187 3,584 5,350 6,019 538 3,584 5,350 6,019 13,400 13,450 183 3,584 5,370 6,041 538 3,584 5,370 6,041 13,450 13,500 179 3,584 5,390 6,064 538 3,584 5,390 6,064 13,500 13,550 176 3,584 5,410 6,086 538 3,584 5,410 6,086 13,550 13,600 172 3,584 5,430 6,109 538 3,584 5,430 6,109 13,600 13,650 168 3,584 5,450 6,131 538 3,584 5,450 6,131 13,650 13,700 164 3,584 5,470 6,154 538 3,584 5,470 6,154 13,700 13,750 160 3,584 5,490 6,176 538 3,584 5,490 6,176 13,750 13,800 156 3,584 5,510 6,199 538 3,584 5,510 6,199 13,800 13,850 153 3,584 5,530 6,221 538 3,584 5,530 6,221 13,850 13,900 149 3,584 5,550 6,244 538 3,584 5,550 6,244 13,900 13,950 145 3,584 5,570 6,266 538 3,584 5,570 6,266 13,950 14,000 141 3,584 5,590 6,289 538 3,584 5,590 6,289 14,000 14,050 137 3,584 5,610 6,311 538 3,584 5,610 6,311 14,050 14,100 133 3,584 5,630 6,334 538 3,584 5,630 6,334 14,100 14,150 130 3,584 5,650 6,356 538 3,584 5,650 6,356 14,150 14,200 126 3,584 5,670 6,379 538 3,584 5,670 6,379 14,200 14,250 122 3,584 5,690 6,401 538 3,584 5,690 6,401 14,250 14,300 118 3,584 5,710 6,424 538 3,584 5,710 6,424 14,300 14,350 114 3,584 5,730 6,446 538 3,584 5,730 6,446 14,350 14,400 111 3,584 5,750 6,469 538 3,584 5,750 6,469 14,400 14,450 107 3,584 5,770 6,491 538 3,584 5,770 6,491 14,450 14,500 103 3,584 5,790 6,514 538 3,584 5,790 6,514 14,500 14,550 99 3,584 5,810 6,536 538 3,584 5,810 6,536 14,550 14,600 95 3,584 5,830 6,559 538 3,584 5,830 6,559 14,600 14,650 91 3,584 5,850 6,581 538 3,584 5,850 6,581 14,650 14,700 88 3,584 5,870 6,604 538 3,584 5,870 6,604 14,700 14,750 84 3,584 5,890 6,626 534 3,584 5,890 6,626 14,750 14,800 80 3,584 5,910 6,649 531 3,584 5,910 6,649 14,800 14,850 76 3,584 5,920 6,660 527 3,584 5,920 6,660 14,850 14,900 72 3,584 5,920 6,660 523 3,584 5,920 6,660 14,900 14,950 68 3,584 5,920 6,660 519 3,584 5,920 6,660 14,950 15,000 65 3,584 5,920 6,660 515 3,584 5,920 6,660 15,000 15,050 61 3,584 5,920 6,660 511 3,584 5,920 6,660 15,050 15,100 57 3,584 5,920 6,660 508 3,584 5,920 6,660 15,100 15,150 53 3,584 5,920 6,660 504 3,584 5,920 6,660 15,150 15,200 49 3,584 5,920 6,660 500 3,584 5,920 6,660 15,200 15,250 46 3,584 5,920 6,660 496 3,584 5,920 6,660 15,250 15,300 42 3,584 5,920 6,660 492 3,584 5,920 6,660 15,300 15,350 38 3,584 5,920 6,660 488 3,584 5,920 6,660 15,350 15,400 34 3,584 5,920 6,660 485 3,584 5,920 6,660 15,400 15,450 30 3,584 5,920 6,660 481 3,584 5,920 6,660 15,450 15,500 26 3,584 5,920 6,660 477 3,584 5,920 6,660 15,500 15,550 23 3,584 5,920 6,660 473 3,584 5,920 6,660 15,550 15,600 19 3,584 5,920 6,660 469 3,584 5,920 6,660 15,600 15,650 15 3,584 5,920 6,660 466 3,584 5,920 6,660 15,650 15,700 11 3,584 5,920 6,660 462 3,584 5,920 6,660 15,700 15,750 7 3,584 5,920 6,660 458 3,584 5,920 6,660 15,750 15,800 3 3,584 5,920 6,660 454 3,584 5,920 6,660 15,800 15,850 * * If the amount you are looking up from the worksheet is at least $15,800 but less than $15,820, and you have no qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $15,820 or more, and you have no qualifying children, you can’t take the credit. 3,584 5,920 6,660 450 3,584 5,920 6,660 15,850 15,900 0 3,584 5,920 6,660 446 3,584 5,920 6,660 15,900 15,950 0 3,584 5,920 6,660 443 3,584 5,920 6,660 15,950 16,000 0 3,584 5,920 6,660 439 3,584 5,920 6,660 16,000 16,050 0 3,584 5,920 6,660 435 3,584 5,920 6,660 16,050 16,100 0 3,584 5,920 6,660 431 3,584 5,920 6,660 16,100 16,150 0 3,584 5,920 6,660 427 3,584 5,920 6,660 16,150 16,200 0 3,584 5,920 6,660 423 3,584 5,920 6,660 16,200 16,250 0 3,584 5,920 6,660 420 3,584 5,920 6,660 16,250 16,300 0 3,584 5,920 6,660 416 3,584 5,920 6,660 16,300 16,350 0 3,584 5,920 6,660 412 3,584 5,920 6,660 16,350 16,400 0 3,584 5,920 6,660 408 3,584 5,920 6,660 16,400 16,450 0 3,584 5,920 6,660 404 3,584 5,920 6,660 16,450 16,500 0 3,584 5,920 6,660 400 3,584 5,920 6,660 16,500 16,550 0 3,584 5,920 6,660 397 3,584 5,920 6,660 16,550 16,600 0 3,584 5,920 6,660 393 3,584 5,920 6,660 16,600 16,650 0 3,584 5,920 6,660 389 3,584 5,920 6,660 16,650 16,700 0 3,584 5,920 6,660 385 3,584 5,920 6,660 16,700 16,750 0 3,584 5,920 6,660 381 3,584 5,920 6,660 16,750 16,800 0 3,584 5,920 6,660 378 3,584 5,920 6,660 16,800 16,850 0 3,584 5,920 6,660 374 3,584 5,920 6,660 16,850 16,900 0 3,584 5,920 6,660 370 3,584 5,920 6,660 16,900 16,950 0 3,584 5,920 6,660 366 3,584 5,920 6,660 16,950 17,000 0 3,584 5,920 6,660 362 3,584 5,920 6,660 17,000 17,050 0 3,584 5,920 6,660 358 3,584 5,920 6,660 17,050 17,100 0 3,584 5,920 6,660 355 3,584 5,920 6,660 17,100 17,150 0 3,584 5,920 6,660 351 3,584 5,920 6,660 17,150 17,200 0 3,584 5,920 6,660 347 3,584 5,920 6,660 17,200 17,250 0 3,584 5,920 6,660 343 3,584 5,920 6,660 17,250 17,300 0 3,584 5,920 6,660 339 3,584 5,920 6,660 17,300 17,350 0 3,584 5,920 6,660 335 3,584 5,920 6,660 17,350 17,400 0 3,584 5,920 6,660 332 3,584 5,920 6,660 17,400 17,450 0 3,584 5,920 6,660 328 3,584 5,920 6,660 17,450 17,500 0 3,584 5,920 6,660 324 3,584 5,920 6,660 17,500 17,550 0 3,584 5,920 6,660 320 3,584 5,920 6,660 17,550 17,600 0 3,584 5,920 6,660 316 3,584 5,920 6,660 17,600 17,650 0 3,584 5,920 6,660 313 3,584 5,920 6,660 17,650 17,700 0 3,584 5,920 6,660 309 3,584 5,920 6,660 17,700 17,750 0 3,584 5,920 6,660 305 3,584 5,920 6,660 17,750 17,800 0 3,584 5,920 6,660 301 3,584 5,920 6,660 17,800 17,850 0 3,584 5,920 6,660 297 3,584 5,920 6,660 17,850 17,900 0 3,584 5,920 6,660 293 3,584 5,920 6,660 17,900 17,950 0 3,584 5,920 6,660 290 3,584 5,920 6,660 17,950 18,000 0 3,584 5,920 6,660 286 3,584 5,920 6,660 18,000 18,050 0 3,584 5,920 6,660 282 3,584 5,920 6,660 18,050 18,100 0 3,584 5,920 6,660 278 3,584 5,920 6,660 18,100 18,150 0 3,584 5,920 6,660 274 3,584 5,920 6,660 18,150 18,200 0 3,584 5,920 6,660 270 3,584 5,920 6,660 18,200 18,250 0 3,584 5,920 6,660 267 3,584 5,920 6,660 18,250 18,300 0 3,584 5,920 6,660 263 3,584 5,920 6,660 18,300 18,350 0 3,584 5,920 6,660 259 3,584 5,920 6,660 18,350 18,400 0 3,584 5,920 6,660 255 3,584 5,920 6,660 18,400 18,450 0 3,584 5,920 6,660 251 3,584 5,920 6,660 18,450 18,500 0 3,584 5,920 6,660 247 3,584 5,920 6,660 18,500 18,550 0 3,584 5,920 6,660 244 3,584 5,920 6,660 18,550 18,600 0 3,584 5,920 6,660 240 3,584 5,920 6,660 18,600 18,650 0 3,584 5,920 6,660 236 3,584 5,920 6,660 18,650 18,700 0 3,584 5,920 6,660 232 3,584 5,920 6,660 18,700 18,750 0 3,584 5,920 6,660 228 3,584 5,920 6,660 18,750 18,800 0 3,584 5,920 6,660 225 3,584 5,920 6,660 18,800 18,850 0 3,584 5,920 6,660 221 3,584 5,920 6,660 18,850 18,900 0 3,584 5,920 6,660 217 3,584 5,920 6,660 18,900 18,950 0 3,584 5,920 6,660 213 3,584 5,920 6,660 18,950 19,000 0 3,584 5,920 6,660 209 3,584 5,920 6,660 19,000 19,050 0 3,584 5,920 6,660 205 3,584 5,920 6,660 19,050 19,100 0 3,584 5,920 6,660 202 3,584 5,920 6,660 19,100 19,150 0 3,584 5,920 6,660 198 3,584 5,920 6,660 19,150 19,200 0 3,584 5,920 6,660 194 3,584 5,920 6,660 19,200 19,250 0 3,584 5,920 6,660 190 3,584 5,920 6,660 19,250 19,300 0 3,584 5,920 6,660 186 3,584 5,920 6,660 19,300 19,350 0 3,584 5,920 6,660 182 3,584 5,920 6,660 19,350 19,400 0 3,576 5,911 6,651 179 3,584 5,920 6,660 19,400 19,450 0 3,568 5,900 6,640 175 3,584 5,920 6,660 19,450 19,500 0 3,560 5,889 6,629 171 3,584 5,920 6,660 19,500 19,550 0 3,552 5,879 6,619 167 3,584 5,920 6,660 19,550 19,600 0 3,544 5,868 6,608 163 3,584 5,920 6,660 19,600 19,650 0 3,536 5,858 6,598 160 3,584 5,920 6,660 19,650 19,700 0 3,528 5,847 6,587 156 3,584 5,920 6,660 19,700 19,750 0 3,520 5,837 6,577 152 3,584 5,920 6,660 19,750 19,800 0 3,512 5,826 6,566 148 3,584 5,920 6,660 19,800 19,850 0 3,504 5,816 6,556 144 3,584 5,920 6,660 19,850 19,900 0 3,497 5,805 6,545 140 3,584 5,920 6,660 19,900 19,950 0 3,489 5,795 6,535 137 3,584 5,920 6,660 19,950 20,000 0 3,481 5,784 6,524 133 3,584 5,920 6,660 20,000 20,050 0 3,473 5,774 6,514 129 3,584 5,920 6,660 20,050 20,100 0 3,465 5,763 6,503 125 3,584 5,920 6,660 20,100 20,150 0 3,457 5,753 6,493 121 3,584 5,920 6,660 20,150 20,200 0 3,449 5,742 6,482 117 3,584 5,920 6,660 20,200 20,250 0 3,441 5,732 6,472 114 3,584 5,920 6,660 20,250 20,300 0 3,433 5,721 6,461 110 3,584 5,920 6,660 20,300 20,350 0 3,425 5,710 6,450 106 3,584 5,920 6,660 20,350 20,400 0 3,417 5,700 6,440 102 3,584 5,920 6,660 20,400 20,450 0 3,409 5,689 6,429 98 3,584 5,920 6,660 20,450 20,500 0 3,401 5,679 6,419 94 3,584 5,920 6,660 20,500 20,550 0 3,393 5,668 6,408 91 3,584 5,920 6,660 20,550 20,600 0 3,385 5,658 6,398 87 3,584 5,920 6,660 20,600 20,650 0 3,377 5,647 6,387 83 3,584 5,920 6,660 20,650 20,700 0 3,369 5,637 6,377 79 3,584 5,920 6,660 20,700 20,750 0 3,361 5,626 6,366 75 3,584 5,920 6,660 20,750 20,800 0 3,353 5,616 6,356 72 3,584 5,920 6,660 20,800 20,850 0 3,345 5,605 6,345 68 3,584 5,920 6,660 20,850 20,900 0 3,337 5,595 6,335 64 3,584 5,920 6,660 20,900 20,950 0 3,329 5,584 6,324 60 3,584 5,920 6,660 20,950 21,000 0 3,321 5,574 6,314 56 3,584 5,920 6,660 21,000 21,050 0 3,313 5,563 6,303 52 3,584 5,920 6,660 21,050 21,100 0 3,305 5,553 6,293 49 3,584 5,920 6,660 21,100 21,150 0 3,297 5,542 6,282 45 3,584 5,920 6,660 21,150 21,200 0 3,289 5,531 6,271 41 3,584 5,920 6,660 21,200 21,250 0 3,281 5,521 6,261 37 3,584 5,920 6,660 21,250 21,300 0 3,273 5,510 6,250 33 3,584 5,920 6,660 21,300 21,350 0 3,265 5,500 6,240 29 3,584 5,920 6,660 21,350 21,400 0 3,257 5,489 6,229 26 3,584 5,920 6,660 21,400 21,450 0 3,249 5,479 6,219 22 3,584 5,920 6,660 21,450 21,500 0 3,241 5,468 6,208 18 3,584 5,920 6,660 21,500 21,550 0 3,233 5,458 6,198 14 3,584 5,920 6,660 21,550 21,600 0 3,225 5,447 6,187 10 3,584 5,920 6,660 21,600 21,650 0 3,217 5,437 6,177 7 3,584 5,920 6,660 21,650 21,700 0 3,209 5,426 6,166 3 3,584 5,920 6,660 21,700 21,750 0 3,201 5,416 6,156 * * If the amount you are looking up from the worksheet is at least $21,700 but less than $21,710, and you have no qualifying children, your credit is $0. If the amount you are looking up from the worksheet is $21,710 or more, and you have no qualifying children, you can’t take the credit. 3,584 5,920 6,660 21,750 21,800 0 3,193 5,405 6,145 0 3,584 5,920 6,660 21,800 21,850 0 3,185 5,395 6,135 0 3,584 5,920 6,660 21,850 21,900 0 3,177 5,384 6,124 0 3,584 5,920 6,660 21,900 21,950 0 3,169 5,373 6,113 0 3,584 5,920 6,660 21,950 22,000 0 3,161 5,363 6,103 0 3,584 5,920 6,660 22,000 22,050 0 3,153 5,352 6,092 0 3,584 5,920 6,660 22,050 22,100 0 3,145 5,342 6,082 0 3,584 5,920 6,660 22,100 22,150 0 3,137 5,331 6,071 0 3,584 5,920 6,660 22,150 22,200 0 3,129 5,321 6,061 0 3,584 5,920 6,660 22,200 22,250 0 3,121 5,310 6,050 0 3,584 5,920 6,660 22,250 22,300 0 3,113 5,300 6,040 0 3,584 5,920 6,660 22,300 22,350 0 3,105 5,289 6,029 0 3,584 5,920 6,660 22,350 22,400 0 3,097 5,279 6,019 0 3,584 5,920 6,660 22,400 22,450 0 3,089 5,268 6,008 0 3,584 5,920 6,660 22,450 22,500 0 3,081 5,258 5,998 0 3,584 5,920 6,660 22,500 22,550 0 3,073 5,247 5,987 0 3,584 5,920 6,660 22,550 22,600 0 3,065 5,237 5,977 0 3,584 5,920 6,660 22,600 22,650 0 3,057 5,226 5,966 0 3,584 5,920 6,660 22,650 22,700 0 3,049 5,216 5,956 0 3,584 5,920 6,660 22,700 22,750 0 3,041 5,205 5,945 0 3,584 5,920 6,660 22,750 22,800 0 3,033 5,194 5,934 0 3,584 5,920 6,660 22,800 22,850 0 3,025 5,184 5,924 0 3,584 5,920 6,660 22,850 22,900 0 3,017 5,173 5,913 0 3,584 5,920 6,660 22,900 22,950 0 3,009 5,163 5,903 0 3,584 5,920 6,660 22,950 23,000 0 3,001 5,152 5,892 0 3,584 5,920 6,660 23,000 23,050 0 2,993 5,142 5,882 0 3,584 5,920 6,660 23,050 23,100 0 2,985 5,131 5,871 0 3,584 5,920 6,660 23,100 23,150 0 2,977 5,121 5,861 0 3,584 5,920 6,660 23,150 23,200 0 2,969 5,110 5,850 0 3,584 5,920 6,660 23,200 23,250 0 2,961 5,100 5,840 0 3,584 5,920 6,660 23,250 23,300 0 2,953 5,089 5,829 0 3,584 5,920 6,660 23,300 23,350 0 2,945 5,079 5,819 0 3,584 5,920 6,660 23,350 23,400 0 2,937 5,068 5,808 0 3,584 5,920 6,660 23,400 23,450 0 2,929 5,058 5,798 0 3,584 5,920 6,660 23,450 23,500 0 2,921 5,047 5,787 0 3,584 5,920 6,660 23,500 23,550 0 2,913 5,037 5,777 0 3,584 5,920 6,660 23,550 23,600 0 2,905 5,026 5,766 0 3,584 5,920 6,660 23,600 23,650 0 2,897 5,015 5,755 0 3,584 5,920 6,660 23,650 23,700 0 2,889 5,005 5,745 0 3,584 5,920 6,660 23,700 23,750 0 2,881 4,994 5,734 0 3,584 5,920 6,660 23,750 23,800 0 2,873 4,984 5,724 0 3,584 5,920 6,660 23,800 23,850 0 2,865 4,973 5,713 0 3,584 5,920 6,660 23,850 23,900 0 2,857 4,963 5,703 0 3,584 5,920 6,660 23,900 23,950 0 2,849 4,952 5,692 0 3,584 5,920 6,660 23,950 24,000 0 2,841 4,942 5,682 0 3,584 5,920 6,660 24,000 24,050 0 2,833 4,931 5,671 0 3,584 5,920 6,660 24,050 24,100 0 2,825 4,921 5,661 0 3,584 5,920 6,660 24,100 24,150 0 2,817 4,910 5,650 0 3,584 5,920 6,660 24,150 24,200 0 2,809 4,900 5,640 0 3,584 5,920 6,660 24,200 24,250 0 2,801 4,889 5,629 0 3,584 5,920 6,660 24,250 24,300 0 2,793 4,879 5,619 0 3,584 5,920 6,660 24,300 24,350 0 2,785 4,868 5,608 0 3,584 5,920 6,660 24,350 24,400 0 2,777 4,858 5,598 0 3,584 5,920 6,660 24,400 24,450 0 2,769 4,847 5,587 0 3,584 5,920 6,660 24,450 24,500 0 2,761 4,836 5,576 0 3,584 5,920 6,660 24,500 24,550 0 2,753 4,826 5,566 0 3,584 5,920 6,660 24,550 24,600 0 2,745 4,815 5,555 0 3,584 5,920 6,660 24,600 24,650 0 2,737 4,805 5,545 0 3,584 5,920 6,660 24,650 24,700 0 2,729 4,794 5,534 0 3,584 5,920 6,660 24,700 24,750 0 2,721 4,784 5,524 0 3,584 5,920 6,660 24,750 24,800 0 2,713 4,773 5,513 0 3,584 5,920 6,660 24,800 24,850 0 2,705 4,763 5,503 0 3,584 5,920 6,660 24,850 24,900 0 2,698 4,752 5,492 0 3,584 5,920 6,660 24,900 24,950 0 2,690 4,742 5,482 0 3,584 5,920 6,660 24,950 25,000 0 2,682 4,731 5,471 0 3,584 5,920 6,660 25,000 25,050 0 2,674 4,721 5,461 0 3,584 5,920 6,660 25,050 25,100 0 2,666 4,710 5,450 0 3,584 5,920 6,660 25,100 25,150 0 2,658 4,700 5,440 0 3,584 5,920 6,660 25,150 25,200 0 2,650 4,689 5,429 0 3,584 5,920 6,660 25,200 25,250 0 2,642 4,679 5,419 0 3,584 5,920 6,660 25,250 25,300 0 2,634 4,668 5,408 0 3,575 5,908 6,648 25,300 25,350 0 2,626 4,657 5,397 0 3,567 5,898 6,638 25,350 25,400 0 2,618 4,647 5,387 0 3,559 5,887 6,627 25,400 25,450 0 2,610 4,636 5,376 0 3,551 5,877 6,617 25,450 25,500 0 2,602 4,626 5,366 0 3,543 5,866 6,606 25,500 25,550 0 2,594 4,615 5,355 0 3,535 5,856 6,596 25,550 25,600 0 2,586 4,605 5,345 0 3,527 5,845 6,585 25,600 25,650 0 2,578 4,594 5,334 0 3,519 5,835 6,575 25,650 25,700 0 2,570 4,584 5,324 0 3,511 5,824 6,564 25,700 25,750 0 2,562 4,573 5,313 0 3,503 5,814 6,554 25,750 25,800 0 2,554 4,563 5,303 0 3,495 5,803 6,543 25,800 25,850 0 2,546 4,552 5,292 0 3,487 5,793 6,533 25,850 25,900 0 2,538 4,542 5,282 0 3,479 5,782 6,522 25,900 25,950 0 2,530 4,531 5,271 0 3,471 5,772 6,512 25,950 26,000 0 2,522 4,521 5,261 0 3,463 5,761 6,501 26,000 26,050 0 2,514 4,510 5,250 0 3,455 5,750 6,490 26,050 26,100 0 2,506 4,500 5,240 0 3,447 5,740 6,480 26,100 26,150 0 2,498 4,489 5,229 0 3,439 5,729 6,469 26,150 26,200 0 2,490 4,478 5,218 0 3,431 5,719 6,459 26,200 26,250 0 2,482 4,468 5,208 0 3,423 5,708 6,448 26,250 26,300 0 2,474 4,457 5,197 0 3,415 5,698 6,438 26,300 26,350 0 2,466 4,447 5,187 0 3,407 5,687 6,427 26,350 26,400 0 2,458 4,436 5,176 0 3,399 5,677 6,417 26,400 26,450 0 2,450 4,426 5,166 0 3,391 5,666 6,406 26,450 26,500 0 2,442 4,415 5,155 0 3,383 5,656 6,396 26,500 26,550 0 2,434 4,405 5,145 0 3,375 5,645 6,385 26,550 26,600 0 2,426 4,394 5,134 0 3,367 5,635 6,375 26,600 26,650 0 2,418 4,384 5,124 0 3,359 5,624 6,364 26,650 26,700 0 2,410 4,373 5,113 0 3,351 5,614 6,354 26,700 26,750 0 2,402 4,363 5,103 0 3,343 5,603 6,343 26,750 26,800 0 2,394 4,352 5,092 0 3,335 5,593 6,333 26,800 26,850 0 2,386 4,342 5,082 0 3,327 5,582 6,322 26,850 26,900 0 2,378 4,331 5,071 0 3,319 5,571 6,311 26,900 26,950 0 2,370 4,320 5,060 0 3,311 5,561 6,301 26,950 27,000 0 2,362 4,310 5,050 0 3,303 5,550 6,290 27,000 27,050 0 2,354 4,299 5,039 0 3,295 5,540 6,280 27,050 27,100 0 2,346 4,289 5,029 0 3,287 5,529 6,269 27,100 27,150 0 2,338 4,278 5,018 0 3,279 5,519 6,259 27,150 27,200 0 2,330 4,268 5,008 0 3,271 5,508 6,248 27,200 27,250 0 2,322 4,257 4,997 0 3,263 5,498 6,238 27,250 27,300 0 2,314 4,247 4,987 0 3,255 5,487 6,227 27,300 27,350 0 2,306 4,236 4,976 0 3,247 5,477 6,217 27,350 27,400 0 2,298 4,226 4,966 0 3,239 5,466 6,206 27,400 27,450 0 2,290 4,215 4,955 0 3,231 5,456 6,196 27,450 27,500 0 2,282 4,205 4,945 0 3,223 5,445 6,185 27,500 27,550 0 2,274 4,194 4,934 0 3,215 5,435 6,175 27,550 27,600 0 2,266 4,184 4,924 0 3,207 5,424 6,164 27,600 27,650 0 2,258 4,173 4,913 0 3,199 5,414 6,154 27,650 27,700 0 2,250 4,163 4,903 0 3,191 5,403 6,143 27,700 27,750 0 2,242 4,152 4,892 0 3,183 5,392 6,132 27,750 27,800 0 2,234 4,141 4,881 0 3,175 5,382 6,122 27,800 27,850 0 2,226 4,131 4,871 0 3,167 5,371 6,111 27,850 27,900 0 2,218 4,120 4,860 0 3,159 5,361 6,101 27,900 27,950 0 2,210 4,110 4,850 0 3,151 5,350 6,090 27,950 28,000 0 2,202 4,099 4,839 0 3,143 5,340 6,080 28,000 28,050 0 2,194 4,089 4,829 0 3,135 5,329 6,069 28,050 28,100 0 2,186 4,078 4,818 0 3,127 5,319 6,059 28,100 28,150 0 2,178 4,068 4,808 0 3,119 5,308 6,048 28,150 28,200 0 2,170 4,057 4,797 0 3,111 5,298 6,038 28,200 28,250 0 2,162 4,047 4,787 0 3,103 5,287 6,027 28,250 28,300 0 2,154 4,036 4,776 0 3,095 5,277 6,017 28,300 28,350 0 2,146 4,026 4,766 0 3,087 5,266 6,006 28,350 28,400 0 2,138 4,015 4,755 0 3,079 5,256 5,996 28,400 28,450 0 2,130 4,005 4,745 0 3,071 5,245 5,985 28,450 28,500 0 2,122 3,994 4,734 0 3,063 5,234 5,974 28,500 28,550 0 2,114 3,984 4,724 0 3,055 5,224 5,964 28,550 28,600 0 2,106 3,973 4,713 0 3,047 5,213 5,953 28,600 28,650 0 2,098 3,962 4,702 0 3,039 5,203 5,943 28,650 28,700 0 2,090 3,952 4,692 0 3,031 5,192 5,932 28,700 28,750 0 2,082 3,941 4,681 0 3,024 5,182 5,922 28,750 28,800 0 2,074 3,931 4,671 0 3,016 5,171 5,911 28,800 28,850 0 2,066 3,920 4,660 0 3,008 5,161 5,901 28,850 28,900 0 2,058 3,910 4,650 0 3,000 5,150 5,890 28,900 28,950 0 2,050 3,899 4,639 0 2,992 5,140 5,880 28,950 29,000 0 2,042 3,889 4,629 0 2,984 5,129 5,869 29,000 29,050 0 2,034 3,878 4,618 0 2,976 5,119 5,859 29,050 29,100 0 2,026 3,868 4,608 0 2,968 5,108 5,848 29,100 29,150 0 2,018 3,857 4,597 0 2,960 5,098 5,838 29,150 29,200 0 2,010 3,847 4,587 0 2,952 5,087 5,827 29,200 29,250 0 2,002 3,836 4,576 0 2,944 5,077 5,817 29,250 29,300 0 1,994 3,826 4,566 0 2,936 5,066 5,806 29,300 29,350 0 1,986 3,815 4,555 0 2,928 5,055 5,795 29,350 29,400 0 1,978 3,805 4,545 0 2,920 5,045 5,785 29,400 29,450 0 1,970 3,794 4,534 0 2,912 5,034 5,774 29,450 29,500 0 1,962 3,783 4,523 0 2,904 5,024 5,764 29,500 29,550 0 1,954 3,773 4,513 0 2,896 5,013 5,753 29,550 29,600 0 1,946 3,762 4,502 0 2,888 5,003 5,743 29,600 29,650 0 1,938 3,752 4,492 0 2,880 4,992 5,732 29,650 29,700 0 1,930 3,741 4,481 0 2,872 4,982 5,722 29,700 29,750 0 1,922 3,731 4,471 0 2,864 4,971 5,711 29,750 29,800 0 1,914 3,720 4,460 0 2,856 4,961 5,701 29,800 29,850 0 1,906 3,710 4,450 0 2,848 4,950 5,690 29,850 29,900 0 1,899 3,699 4,439 0 2,840 4,940 5,680 29,900 29,950 0 1,891 3,689 4,429 0 2,832 4,929 5,669 29,950 30,000 0 1,883 3,678 4,418 0 2,824 4,919 5,659 30,000 30,050 0 1,875 3,668 4,408 0 2,816 4,908 5,648 30,050 30,100 0 1,867 3,657 4,397 0 2,808 4,898 5,638 30,100 30,150 0 1,859 3,647 4,387 0 2,800 4,887 5,627 30,150 30,200 0 1,851 3,636 4,376 0 2,792 4,876 5,616 30,200 30,250 0 1,843 3,626 4,366 0 2,784 4,866 5,606 30,250 30,300 0 1,835 3,615 4,355 0 2,776 4,855 5,595 30,300 30,350 0 1,827 3,604 4,344 0 2,768 4,845 5,585 30,350 30,400 0 1,819 3,594 4,334 0 2,760 4,834 5,574 30,400 30,450 0 1,811 3,583 4,323 0 2,752 4,824 5,564 30,450 30,500 0 1,803 3,573 4,313 0 2,744 4,813 5,553 30,500 30,550 0 1,795 3,562 4,302 0 2,736 4,803 5,543 30,550 30,600 0 1,787 3,552 4,292 0 2,728 4,792 5,532 30,600 30,650 0 1,779 3,541 4,281 0 2,720 4,782 5,522 30,650 30,700 0 1,771 3,531 4,271 0 2,712 4,771 5,511 30,700 30,750 0 1,763 3,520 4,260 0 2,704 4,761 5,501 30,750 30,800 0 1,755 3,510 4,250 0 2,696 4,750 5,490 30,800 30,850 0 1,747 3,499 4,239 0 2,688 4,740 5,480 30,850 30,900 0 1,739 3,489 4,229 0 2,680 4,729 5,469 30,900 30,950 0 1,731 3,478 4,218 0 2,672 4,719 5,459 30,950 31,000 0 1,723 3,468 4,208 0 2,664 4,708 5,448 31,000 31,050 0 1,715 3,457 4,197 0 2,656 4,697 5,437 31,050 31,100 0 1,707 3,447 4,187 0 2,648 4,687 5,427 31,100 31,150 0 1,699 3,436 4,176 0 2,640 4,676 5,416 31,150 31,200 0 1,691 3,425 4,165 0 2,632 4,666 5,406 31,200 31,250 0 1,683 3,415 4,155 0 2,624 4,655 5,395 31,250 31,300 0 1,675 3,404 4,144 0 2,616 4,645 5,385 31,300 31,350 0 1,667 3,394 4,134 0 2,608 4,634 5,374 31,350 31,400 0 1,659 3,383 4,123 0 2,600 4,624 5,364 31,400 31,450 0 1,651 3,373 4,113 0 2,592 4,613 5,353 31,450 31,500 0 1,643 3,362 4,102 0 2,584 4,603 5,343 31,500 31,550 0 1,635 3,352 4,092 0 2,576 4,592 5,332 31,550 31,600 0 1,627 3,341 4,081 0 2,568 4,582 5,322 31,600 31,650 0 1,619 3,331 4,071 0 2,560 4,571 5,311 31,650 31,700 0 1,611 3,320 4,060 0 2,552 4,561 5,301 31,700 31,750 0 1,603 3,310 4,050 0 2,544 4,550 5,290 31,750 31,800 0 1,595 3,299 4,039 0 2,536 4,540 5,280 31,800 31,850 0 1,587 3,289 4,029 0 2,528 4,529 5,269 31,850 31,900 0 1,579 3,278 4,018 0 2,520 4,518 5,258 31,900 31,950 0 1,571 3,267 4,007 0 2,512 4,508 5,248 31,950 32,000 0 1,563 3,257 3,997 0 2,504 4,497 5,237 32,000 32,050 0 1,555 3,246 3,986 0 2,496 4,487 5,227 32,050 32,100 0 1,547 3,236 3,976 0 2,488 4,476 5,216 32,100 32,150 0 1,539 3,225 3,965 0 2,480 4,466 5,206 32,150 32,200 0 1,531 3,215 3,955 0 2,472 4,455 5,195 32,200 32,250 0 1,523 3,204 3,944 0 2,464 4,445 5,185 32,250 32,300 0 1,515 3,194 3,934 0 2,456 4,434 5,174 32,300 32,350 0 1,507 3,183 3,923 0 2,448 4,424 5,164 32,350 32,400 0 1,499 3,173 3,913 0 2,440 4,413 5,153 32,400 32,450 0 1,491 3,162 3,902 0 2,432 4,403 5,143 32,450 32,500 0 1,483 3,152 3,892 0 2,424 4,392 5,132 32,500 32,550 0 1,475 3,141 3,881 0 2,416 4,382 5,122 32,550 32,600 0 1,467 3,131 3,871 0 2,408 4,371 5,111 32,600 32,650 0 1,459 3,120 3,860 0 2,400 4,361 5,101 32,650 32,700 0 1,451 3,110 3,850 0 2,392 4,350 5,090 32,700 32,750 0 1,443 3,099 3,839 0 2,384 4,339 5,079 32,750 32,800 0 1,435 3,088 3,828 0 2,376 4,329 5,069 32,800 32,850 0 1,427 3,078 3,818 0 2,368 4,318 5,058 32,850 32,900 0 1,419 3,067 3,807 0 2,360 4,308 5,048 32,900 32,950 0 1,411 3,057 3,797 0 2,352 4,297 5,037 32,950 33,000 0 1,403 3,046 3,786 0 2,344 4,287 5,027 33,000 33,050 0 1,395 3,036 3,776 0 2,336 4,276 5,016 33,050 33,100 0 1,387 3,025 3,765 0 2,328 4,266 5,006 33,100 33,150 0 1,379 3,015 3,755 0 2,320 4,255 4,995 33,150 33,200 0 1,371 3,004 3,744 0 2,312 4,245 4,985 33,200 33,250 0 1,363 2,994 3,734 0 2,304 4,234 4,974 33,250 33,300 0 1,355 2,983 3,723 0 2,296 4,224 4,964 33,300 33,350 0 1,347 2,973 3,713 0 2,288 4,213 4,953 33,350 33,400 0 1,339 2,962 3,702 0 2,280 4,203 4,943 33,400 33,450 0 1,331 2,952 3,692 0 2,272 4,192 4,932 33,450 33,500 0 1,323 2,941 3,681 0 2,264 4,181 4,921 33,500 33,550 0 1,315 2,931 3,671 0 2,256 4,171 4,911 33,550 33,600 0 1,307 2,920 3,660 0 2,248 4,160 4,900 33,600 33,650 0 1,299 2,909 3,649 0 2,240 4,150 4,890 33,650 33,700 0 1,291 2,899 3,639 0 2,232 4,139 4,879 33,700 33,750 0 1,283 2,888 3,628 0 2,225 4,129 4,869 33,750 33,800 0 1,275 2,878 3,618 0 2,217 4,118 4,858 33,800 33,850 0 1,267 2,867 3,607 0 2,209 4,108 4,848 33,850 33,900 0 1,259 2,857 3,597 0 2,201 4,097 4,837 33,900 33,950 0 1,251 2,846 3,586 0 2,193 4,087 4,827 33,950 34,000 0 1,243 2,836 3,576 0 2,185 4,076 4,816 34,000 34,050 0 1,235 2,825 3,565 0 2,177 4,066 4,806 34,050 34,100 0 1,227 2,815 3,555 0 2,169 4,055 4,795 34,100 34,150 0 1,219 2,804 3,544 0 2,161 4,045 4,785 34,150 34,200 0 1,211 2,794 3,534 0 2,153 4,034 4,774 34,200 34,250 0 1,203 2,783 3,523 0 2,145 4,024 4,764 34,250 34,300 0 1,195 2,773 3,513 0 2,137 4,013 4,753 34,300 34,350 0 1,187 2,762 3,502 0 2,129 4,002 4,742 34,350 34,400 0 1,179 2,752 3,492 0 2,121 3,992 4,732 34,400 34,450 0 1,171 2,741 3,481 0 2,113 3,981 4,721 34,450 34,500 0 1,163 2,730 3,470 0 2,105 3,971 4,711 34,500 34,550 0 1,155 2,720 3,460 0 2,097 3,960 4,700 34,550 34,600 0 1,147 2,709 3,449 0 2,089 3,950 4,690 34,600 34,650 0 1,139 2,699 3,439 0 2,081 3,939 4,679 34,650 34,700 0 1,131 2,688 3,428 0 2,073 3,929 4,669 34,700 34,750 0 1,123 2,678 3,418 0 2,065 3,918 4,658 34,750 34,800 0 1,115 2,667 3,407 0 2,057 3,908 4,648 34,800 34,850 0 1,107 2,657 3,397 0 2,049 3,897 4,637 34,850 34,900 0 1,100 2,646 3,386 0 2,041 3,887 4,627 34,900 34,950 0 1,092 2,636 3,376 0 2,033 3,876 4,616 34,950 35,000 0 1,084 2,625 3,365 0 2,025 3,866 4,606 35,000 35,050 0 1,076 2,615 3,355 0 2,017 3,855 4,595 35,050 35,100 0 1,068 2,604 3,344 0 2,009 3,845 4,585 35,100 35,150 0 1,060 2,594 3,334 0 2,001 3,834 4,574 35,150 35,200 0 1,052 2,583 3,323 0 1,993 3,823 4,563 35,200 35,250 0 1,044 2,573 3,313 0 1,985 3,813 4,553 35,250 35,300 0 1,036 2,562 3,302 0 1,977 3,802 4,542 35,300 35,350 0 1,028 2,551 3,291 0 1,969 3,792 4,532 35,350 35,400 0 1,020 2,541 3,281 0 1,961 3,781 4,521 35,400 35,450 0 1,012 2,530 3,270 0 1,953 3,771 4,511 35,450 35,500 0 1,004 2,520 3,260 0 1,945 3,760 4,500 35,500 35,550 0 996 2,509 3,249 0 1,937 3,750 4,490 35,550 35,600 0 988 2,499 3,239 0 1,929 3,739 4,479 35,600 35,650 0 980 2,488 3,228 0 1,921 3,729 4,469 35,650 35,700 0 972 2,478 3,218 0 1,913 3,718 4,458 35,700 35,750 0 964 2,467 3,207 0 1,905 3,708 4,448 35,750 35,800 0 956 2,457 3,197 0 1,897 3,697 4,437 35,800 35,850 0 948 2,446 3,186 0 1,889 3,687 4,427 35,850 35,900 0 940 2,436 3,176 0 1,881 3,676 4,416 35,900 35,950 0 932 2,425 3,165 0 1,873 3,666 4,406 35,950 36,000 0 924 2,415 3,155 0 1,865 3,655 4,395 36,000 36,050 0 916 2,404 3,144 0 1,857 3,644 4,384 36,050 36,100 0 908 2,394 3,134 0 1,849 3,634 4,374 36,100 36,150 0 900 2,383 3,123 0 1,841 3,623 4,363 36,150 36,200 0 892 2,372 3,112 0 1,833 3,613 4,353 36,200 36,250 0 884 2,362 3,102 0 1,825 3,602 4,342 36,250 36,300 0 876 2,351 3,091 0 1,817 3,592 4,332 36,300 36,350 0 868 2,341 3,081 0 1,809 3,581 4,321 36,350 36,400 0 860 2,330 3,070 0 1,801 3,571 4,311 36,400 36,450 0 852 2,320 3,060 0 1,793 3,560 4,300 36,450 36,500 0 844 2,309 3,049 0 1,785 3,550 4,290 36,500 36,550 0 836 2,299 3,039 0 1,777 3,539 4,279 36,550 36,600 0 828 2,288 3,028 0 1,769 3,529 4,269 36,600 36,650 0 820 2,278 3,018 0 1,761 3,518 4,258 36,650 36,700 0 812 2,267 3,007 0 1,753 3,508 4,248 36,700 36,750 0 804 2,257 2,997 0 1,745 3,497 4,237 36,750 36,800 0 796 2,246 2,986 0 1,737 3,487 4,227 36,800 36,850 0 788 2,236 2,976 0 1,729 3,476 4,216 36,850 36,900 0 780 2,225 2,965 0 1,721 3,465 4,205 36,900 36,950 0 772 2,214 2,954 0 1,713 3,455 4,195 36,950 37,000 0 764 2,204 2,944 0 1,705 3,444 4,184 37,000 37,050 0 756 2,193 2,933 0 1,697 3,434 4,174 37,050 37,100 0 748 2,183 2,923 0 1,689 3,423 4,163 37,100 37,150 0 740 2,172 2,912 0 1,681 3,413 4,153 37,150 37,200 0 732 2,162 2,902 0 1,673 3,402 4,142 37,200 37,250 0 724 2,151 2,891 0 1,665 3,392 4,132 37,250 37,300 0 716 2,141 2,881 0 1,657 3,381 4,121 37,300 37,350 0 708 2,130 2,870 0 1,649 3,371 4,111 37,350 37,400 0 700 2,120 2,860 0 1,641 3,360 4,100 37,400 37,450 0 692 2,109 2,849 0 1,633 3,350 4,090 37,450 37,500 0 684 2,099 2,839 0 1,625 3,339 4,079 37,500 37,550 0 676 2,088 2,828 0 1,617 3,329 4,069 37,550 37,600 0 668 2,078 2,818 0 1,609 3,318 4,058 37,600 37,650 0 660 2,067 2,807 0 1,601 3,308 4,048 37,650 37,700 0 652 2,057 2,797 0 1,593 3,297 4,037 37,700 37,750 0 644 2,046 2,786 0 1,585 3,286 4,026 37,750 37,800 0 636 2,035 2,775 0 1,577 3,276 4,016 37,800 37,850 0 628 2,025 2,765 0 1,569 3,265 4,005 37,850 37,900 0 620 2,014 2,754 0 1,561 3,255 3,995 37,900 37,950 0 612 2,004 2,744 0 1,553 3,244 3,984 37,950 38,000 0 604 1,993 2,733 0 1,545 3,234 3,974 38,000 38,050 0 596 1,983 2,723 0 1,537 3,223 3,963 38,050 38,100 0 588 1,972 2,712 0 1,529 3,213 3,953 38,100 38,150 0 580 1,962 2,702 0 1,521 3,202 3,942 38,150 38,200 0 572 1,951 2,691 0 1,513 3,192 3,932 38,200 38,250 0 564 1,941 2,681 0 1,505 3,181 3,921 38,250 38,300 0 556 1,930 2,670 0 1,497 3,171 3,911 38,300 38,350 0 548 1,920 2,660 0 1,489 3,160 3,900 38,350 38,400 0 540 1,909 2,649 0 1,481 3,150 3,890 38,400 38,450 0 532 1,899 2,639 0 1,473 3,139 3,879 38,450 38,500 0 524 1,888 2,628 0 1,465 3,128 3,868 38,500 38,550 0 516 1,878 2,618 0 1,457 3,118 3,858 38,550 38,600 0 508 1,867 2,607 0 1,449 3,107 3,847 38,600 38,650 0 500 1,856 2,596 0 1,441 3,097 3,837 38,650 38,700 0 492 1,846 2,586 0 1,433 3,086 3,826 38,700 38,750 0 484 1,835 2,575 0 1,426 3,076 3,816 38,750 38,800 0 476 1,825 2,565 0 1,418 3,065 3,805 38,800 38,850 0 468 1,814 2,554 0 1,410 3,055 3,795 38,850 38,900 0 460 1,804 2,544 0 1,402 3,044 3,784 38,900 38,950 0 452 1,793 2,533 0 1,394 3,034 3,774 38,950 39,000 0 444 1,783 2,523 0 1,386 3,023 3,763 39,000 39,050 0 436 1,772 2,512 0 1,378 3,013 3,753 39,050 39,100 0 428 1,762 2,502 0 1,370 3,002 3,742 39,100 39,150 0 420 1,751 2,491 0 1,362 2,992 3,732 39,150 39,200 0 412 1,741 2,481 0 1,354 2,981 3,721 39,200 39,250 0 404 1,730 2,470 0 1,346 2,971 3,711 39,250 39,300 0 396 1,720 2,460 0 1,338 2,960 3,700 39,300 39,350 0 388 1,709 2,449 0 1,330 2,949 3,689 39,350 39,400 0 380 1,699 2,439 0 1,322 2,939 3,679 39,400 39,450 0 372 1,688 2,428 0 1,314 2,928 3,668 39,450 39,500 0 364 1,677 2,417 0 1,306 2,918 3,658 39,500 39,550 0 356 1,667 2,407 0 1,298 2,907 3,647 39,550 39,600 0 348 1,656 2,396 0 1,290 2,897 3,637 39,600 39,650 0 340 1,646 2,386 0 1,282 2,886 3,626 39,650 39,700 0 332 1,635 2,375 0 1,274 2,876 3,616 39,700 39,750 0 324 1,625 2,365 0 1,266 2,865 3,605 39,750 39,800 0 316 1,614 2,354 0 1,258 2,855 3,595 39,800 39,850 0 308 1,604 2,344 0 1,250 2,844 3,584 39,850 39,900 0 301 1,593 2,333 0 1,242 2,834 3,574 39,900 39,950 0 293 1,583 2,323 0 1,234 2,823 3,563 39,950 40,000 0 285 1,572 2,312 0 1,226 2,813 3,553 40,000 40,050 0 277 1,562 2,302 0 1,218 2,802 3,542 40,050 40,100 0 269 1,551 2,291 0 1,210 2,792 3,532 40,100 40,150 0 261 1,541 2,281 0 1,202 2,781 3,521 40,150 40,200 0 253 1,530 2,270 0 1,194 2,770 3,510 40,200 40,250 0 245 1,520 2,260 0 1,186 2,760 3,500 40,250 40,300 0 237 1,509 2,249 0 1,178 2,749 3,489 40,300 40,350 0 229 1,498 2,238 0 1,170 2,739 3,479 40,350 40,400 0 221 1,488 2,228 0 1,162 2,728 3,468 40,400 40,450 0 213 1,477 2,217 0 1,154 2,718 3,458 40,450 40,500 0 205 1,467 2,207 0 1,146 2,707 3,447 40,500 40,550 0 197 1,456 2,196 0 1,138 2,697 3,437 40,550 40,600 0 189 1,446 2,186 0 1,130 2,686 3,426 40,600 40,650 0 181 1,435 2,175 0 1,122 2,676 3,416 40,650 40,700 0 173 1,425 2,165 0 1,114 2,665 3,405 40,700 40,750 0 165 1,414 2,154 0 1,106 2,655 3,395 40,750 40,800 0 157 1,404 2,144 0 1,098 2,644 3,384 40,800 40,850 0 149 1,393 2,133 0 1,090 2,634 3,374 40,850 40,900 0 141 1,383 2,123 0 1,082 2,623 3,363 40,900 40,950 0 133 1,372 2,112 0 1,074 2,613 3,353 40,950 41,000 0 125 1,362 2,102 0 1,066 2,602 3,342 41,000 41,050 0 117 1,351 2,091 0 1,058 2,591 3,331 41,050 41,100 0 109 1,341 2,081 0 1,050 2,581 3,321 41,100 41,150 0 101 1,330 2,070 0 1,042 2,570 3,310 41,150 41,200 0 93 1,319 2,059 0 1,034 2,560 3,300 41,200 41,250 0 85 1,309 2,049 0 1,026 2,549 3,289 41,250 41,300 0 77 1,298 2,038 0 1,018 2,539 3,279 41,300 41,350 0 69 1,288 2,028 0 1,010 2,528 3,268 41,350 41,400 0 61 1,277 2,017 0 1,002 2,518 3,258 41,400 41,450 0 53 1,267 2,007 0 994 2,507 3,247 41,450 41,500 0 45 1,256 1,996 0 986 2,497 3,237 41,500 41,550 0 37 1,246 1,986 0 978 2,486 3,226 41,550 41,600 0 29 1,235 1,975 0 970 2,476 3,216 41,600 41,650 0 21 1,225 1,965 0 962 2,465 3,205 41,650 41,700 0 13 1,214 1,954 0 954 2,455 3,195 41,700 41,750 0 5 1,204 1,944 0 946 2,444 3,184 41,750 41,800 0 * * If the amount you are looking up from the worksheet is at least $41,750 but less than $41,756, and you have one qualifying child, your credit is $0. If the amount you are looking up from the worksheet is $41,756 or more, and you have one qualifying child, you can’t take the credit. 1,193 1,933 0 938 2,434 3,174 41,800 41,850 0 0 1,183 1,923 0 930 2,423 3,163 41,850 41,900 0 0 1,172 1,912 0 922 2,412 3,152 41,900 41,950 0 0 1,161 1,901 0 914 2,402 3,142 41,950 42,000 0 0 1,151 1,891 0 906 2,391 3,131 42,000 42,050 0 0 1,140 1,880 0 898 2,381 3,121 42,050 42,100 0 0 1,130 1,870 0 890 2,370 3,110 42,100 42,150 0 0 1,119 1,859 0 882 2,360 3,100 42,150 42,200 0 0 1,109 1,849 0 874 2,349 3,089 42,200 42,250 0 0 1,098 1,838 0 866 2,339 3,079 42,250 42,300 0 0 1,088 1,828 0 858 2,328 3,068 42,300 42,350 0 0 1,077 1,817 0 850 2,318 3,058 42,350 42,400 0 0 1,067 1,807 0 842 2,307 3,047 42,400 42,450 0 0 1,056 1,796 0 834 2,297 3,037 42,450 42,500 0 0 1,046 1,786 0 826 2,286 3,026 42,500 42,550 0 0 1,035 1,775 0 818 2,276 3,016 42,550 42,600 0 0 1,025 1,765 0 810 2,265 3,005 42,600 42,650 0 0 1,014 1,754 0 802 2,255 2,995 42,650 42,700 0 0 1,004 1,744 0 794 2,244 2,984 42,700 42,750 0 0 993 1,733 0 786 2,233 2,973 42,750 42,800 0 0 982 1,722 0 778 2,223 2,963 42,800 42,850 0 0 972 1,712 0 770 2,212 2,952 42,850 42,900 0 0 961 1,701 0 762 2,202 2,942 42,900 42,950 0 0 951 1,691 0 754 2,191 2,931 42,950 43,000 0 0 940 1,680 0 746 2,181 2,921 43,000 43,050 0 0 930 1,670 0 738 2,170 2,910 43,050 43,100 0 0 919 1,659 0 730 2,160 2,900 43,100 43,150 0 0 909 1,649 0 722 2,149 2,889 43,150 43,200 0 0 898 1,638 0 714 2,139 2,879 43,200 43,250 0 0 888 1,628 0 706 2,128 2,868 43,250 43,300 0 0 877 1,617 0 698 2,118 2,858 43,300 43,350 0 0 867 1,607 0 690 2,107 2,847 43,350 43,400 0 0 856 1,596 0 682 2,097 2,837 43,400 43,450 0 0 846 1,586 0 674 2,086 2,826 43,450 43,500 0 0 835 1,575 0 666 2,075 2,815 43,500 43,550 0 0 825 1,565 0 658 2,065 2,805 43,550 43,600 0 0 814 1,554 0 650 2,054 2,794 43,600 43,650 0 0 803 1,543 0 642 2,044 2,784 43,650 43,700 0 0 793 1,533 0 634 2,033 2,773 43,700 43,750 0 0 782 1,522 0 627 2,023 2,763 43,750 43,800 0 0 772 1,512 0 619 2,012 2,752 43,800 43,850 0 0 761 1,501 0 611 2,002 2,742 43,850 43,900 0 0 751 1,491 0 603 1,991 2,731 43,900 43,950 0 0 740 1,480 0 595 1,981 2,721 43,950 44,000 0 0 730 1,470 0 587 1,970 2,710 44,000 44,050 0 0 719 1,459 0 579 1,960 2,700 44,050 44,100 0 0 709 1,449 0 571 1,949 2,689 44,100 44,150 0 0 698 1,438 0 563 1,939 2,679 44,150 44,200 0 0 688 1,428 0 555 1,928 2,668 44,200 44,250 0 0 677 1,417 0 547 1,918 2,658 44,250 44,300 0 0 667 1,407 0 539 1,907 2,647 44,300 44,350 0 0 656 1,396 0 531 1,896 2,636 44,350 44,400 0 0 646 1,386 0 523 1,886 2,626 44,400 44,450 0 0 635 1,375 0 515 1,875 2,615 44,450 44,500 0 0 624 1,364 0 507 1,865 2,605 44,500 44,550 0 0 614 1,354 0 499 1,854 2,594 44,550 44,600 0 0 603 1,343 0 491 1,844 2,584 44,600 44,650 0 0 593 1,333 0 483 1,833 2,573 44,650 44,700 0 0 582 1,322 0 475 1,823 2,563 44,700 44,750 0 0 572 1,312 0 467 1,812 2,552 44,750 44,800 0 0 561 1,301 0 459 1,802 2,542 44,800 44,850 0 0 551 1,291 0 451 1,791 2,531 44,850 44,900 0 0 540 1,280 0 443 1,781 2,521 44,900 44,950 0 0 530 1,270 0 435 1,770 2,510 44,950 45,000 0 0 519 1,259 0 427 1,760 2,500 45,000 45,050 0 0 509 1,249 0 419 1,749 2,489 45,050 45,100 0 0 498 1,238 0 411 1,739 2,479 45,100 45,150 0 0 488 1,228 0 403 1,728 2,468 45,150 45,200 0 0 477 1,217 0 395 1,717 2,457 45,200 45,250 0 0 467 1,207 0 387 1,707 2,447 45,250 45,300 0 0 456 1,196 0 379 1,696 2,436 45,300 45,350 0 0 445 1,185 0 371 1,686 2,426 45,350 45,400 0 0 435 1,175 0 363 1,675 2,415 45,400 45,450 0 0 424 1,164 0 355 1,665 2,405 45,450 45,500 0 0 414 1,154 0 347 1,654 2,394 45,500 45,550 0 0 403 1,143 0 339 1,644 2,384 45,550 45,600 0 0 393 1,133 0 331 1,633 2,373 45,600 45,650 0 0 382 1,122 0 323 1,623 2,363 45,650 45,700 0 0 372 1,112 0 315 1,612 2,352 45,700 45,750 0 0 361 1,101 0 307 1,602 2,342 45,750 45,800 0 0 351 1,091 0 299 1,591 2,331 45,800 45,850 0 0 340 1,080 0 291 1,581 2,321 45,850 45,900 0 0 330 1,070 0 283 1,570 2,310 45,900 45,950 0 0 319 1,059 0 275 1,560 2,300 45,950 46,000 0 0 309 1,049 0 267 1,549 2,289 46,000 46,050 0 0 298 1,038 0 259 1,538 2,278 46,050 46,100 0 0 288 1,028 0 251 1,528 2,268 46,100 46,150 0 0 277 1,017 0 243 1,517 2,257 46,150 46,200 0 0 266 1,006 0 235 1,507 2,247 46,200 46,250 0 0 256 996 0 227 1,496 2,236 46,250 46,300 0 0 245 985 0 219 1,486 2,226 46,300 46,350 0 0 235 975 0 211 1,475 2,215 46,350 46,400 0 0 224 964 0 203 1,465 2,205 46,400 46,450 0 0 214 954 0 195 1,454 2,194 46,450 46,500 0 0 203 943 0 187 1,444 2,184 46,500 46,550 0 0 193 933 0 179 1,433 2,173 46,550 46,600 0 0 182 922 0 171 1,423 2,163 46,600 46,650 0 0 172 912 0 163 1,412 2,152 46,650 46,700 0 0 161 901 0 155 1,402 2,142 46,700 46,750 0 0 151 891 0 147 1,391 2,131 46,750 46,800 0 0 140 880 0 139 1,381 2,121 46,800 46,850 0 0 130 870 0 131 1,370 2,110 46,850 46,900 0 0 119 859 0 123 1,359 2,099 46,900 46,950 0 0 108 848 0 115 1,349 2,089 46,950 47,000 0 0 98 838 0 107 1,338 2,078 47,000 47,050 0 0 87 827 0 99 1,328 2,068 47,050 47,100 0 0 77 817 0 91 1,317 2,057 47,100 47,150 0 0 66 806 0 83 1,307 2,047 47,150 47,200 0 0 56 796 0 75 1,296 2,036 47,200 47,250 0 0 45 785 0 67 1,286 2,026 47,250 47,300 0 0 35 775 0 59 1,275 2,015 47,300 47,350 0 0 24 764 0 51 1,265 2,005 47,350 47,400 0 0 14 754 0 43 1,254 1,994 47,400 47,450 0 0 * * If the amount you are looking up from the worksheet is at least $47,400 but less than $47,440, and you have two qualifying children, your credit is $4. If the amount you are looking up from the worksheet is $47,440 or more, and you have two qualifying children, you can’t take the credit. 743 0 35 1,244 1,984 47,450 47,500 0 0 0 733 0 27 1,233 1,973 47,500 47,550 0 0 0 722 0 19 1,223 1,963 47,550 47,600 0 0 0 712 0 11 1,212 1,952 47,600 47,650 0 0 0 701 0 ** ** If the amount you are looking up from the worksheet is at least $47,600 but less than $47,646, and you have one qualifying child, your credit is $4. If the amount you are looking up from the worksheet is $47,646 or more, and you have one qualifying child, you can’t take the credit. 1,202 1,942 47,650 47,700 0 0 0 691 0 0 1,191 1,931 47,700 47,750 0 0 0 680 0 0 1,180 1,920 47,750 47,800 0 0 0 669 0 0 1,170 1,910 47,800 47,850 0 0 0 659 0 0 1,159 1,899 47,850 47,900 0 0 0 648 0 0 1,149 1,889 47,900 47,950 0 0 0 638 0 0 1,138 1,878 47,950 48,000 0 0 0 627 0 0 1,128 1,868 48,000 48,050 0 0 0 617 0 0 1,117 1,857 48,050 48,100 0 0 0 606 0 0 1,107 1,847 48,100 48,150 0 0 0 596 0 0 1,096 1,836 48,150 48,200 0 0 0 585 0 0 1,086 1,826 48,200 48,250 0 0 0 575 0 0 1,075 1,815 48,250 48,300 0 0 0 564 0 0 1,065 1,805 48,300 48,350 0 0 0 554 0 0 1,054 1,794 48,350 48,400 0 0 0 543 0 0 1,044 1,784 48,400 48,450 0 0 0 533 0 0 1,033 1,773 48,450 48,500 0 0 0 522 0 0 1,022 1,762 48,500 48,550 0 0 0 512 0 0 1,012 1,752 48,550 48,600 0 0 0 501 0 0 1,001 1,741 48,600 48,650 0 0 0 490 0 0 991 1,731 48,650 48,700 0 0 0 480 0 0 980 1,720 48,700 48,750 0 0 0 469 0 0 970 1,710 48,750 48,800 0 0 0 459 0 0 959 1,699 48,800 48,850 0 0 0 448 0 0 949 1,689 48,850 48,900 0 0 0 438 0 0 938 1,678 48,900 48,950 0 0 0 427 0 0 928 1,668 48,950 49,000 0 0 0 417 0 0 917 1,657 49,000 49,050 0 0 0 406 0 0 907 1,647 49,050 49,100 0 0 0 396 0 0 896 1,636 49,100 49,150 0 0 0 385 0 0 886 1,626 49,150 49,200 0 0 0 375 0 0 875 1,615 49,200 49,250 0 0 0 364 0 0 865 1,605 49,250 49,300 0 0 0 354 0 0 854 1,594 49,300 49,350 0 0 0 343 0 0 843 1,583 49,350 49,400 0 0 0 333 0 0 833 1,573 49,400 49,450 0 0 0 322 0 0 822 1,562 49,450 49,500 0 0 0 311 0 0 812 1,552 49,500 49,550 0 0 0 301 0 0 801 1,541 49,550 49,600 0 0 0 290 0 0 791 1,531 49,600 49,650 0 0 0 280 0 0 780 1,520 49,650 49,700 0 0 0 269 0 0 770 1,510 49,700 49,750 0 0 0 259 0 0 759 1,499 49,750 49,800 0 0 0 248 0 0 749 1,489 49,800 49,850 0 0 0 238 0 0 738 1,478 49,850 49,900 0 0 0 227 0 0 728 1,468 49,900 49,950 0 0 0 217 0 0 717 1,457 49,950 50,000 0 0 0 206 0 0 707 1,447 50,000 50,050 0 0 0 196 0 0 696 1,436 50,050 50,100 0 0 0 185 0 0 686 1,426 50,100 50,150 0 0 0 175 0 0 675 1,415 50,150 50,200 0 0 0 164 0 0 664 1,404 50,200 50,250 0 0 0 154 0 0 654 1,394 50,250 50,300 0 0 0 143 0 0 643 1,383 50,300 50,350 0 0 0 132 0 0 633 1,373 50,350 50,400 0 0 0 122 0 0 622 1,362 50,400 50,450 0 0 0 111 0 0 612 1,352 50,450 50,500 0 0 0 101 0 0 601 1,341 50,500 50,550 0 0 0 90 0 0 591 1,331 50,550 50,600 0 0 0 80 0 0 580 1,320 50,600 50,650 0 0 0 69 0 0 570 1,310 50,650 50,700 0 0 0 59 0 0 559 1,299 50,700 50,750 0 0 0 48 0 0 549 1,289 50,750 50,800 0 0 0 38 0 0 538 1,278 50,800 50,850 0 0 0 27 0 0 528 1,268 50,850 50,900 0 0 0 17 0 0 517 1,257 50,900 50,950 0 0 0 6 0 0 507 1,247 50,950 51,000 0 0 0 *** *** If the amount you are looking up from the worksheet is at least $50,950 but less than $50,954, and you have three qualifying children, your credit is $0. If the amount you are looking up from the worksheet is $50,954 or more, and you have three qualifying children, you can’t take the credit. 0 0 496 1,236 51,000 51,050 0 0 0 0 0 0 485 1,225 51,050 51,100 0 0 0 0 0 0 475 1,215 51,100 51,150 0 0 0 0 0 0 464 1,204 51,150 51,200 0 0 0 0 0 0 454 1,194 51,200 51,250 0 0 0 0 0 0 443 1,183 51,250 51,300 0 0 0 0 0 0 433 1,173 51,300 51,350 0 0 0 0 0 0 422 1,162 51,350 51,400 0 0 0 0 0 0 412 1,152 51,400 51,450 0 0 0 0 0 0 401 1,141 51,450 51,500 0 0 0 0 0 0 391 1,131 51,500 51,550 0 0 0 0 0 0 380 1,120 51,550 51,600 0 0 0 0 0 0 370 1,110 51,600 51,650 0 0 0 0 0 0 359 1,099 51,650 51,700 0 0 0 0 0 0 349 1,089 51,700 51,750 0 0 0 0 0 0 338 1,078 51,750 51,800 0 0 0 0 0 0 328 1,068 51,800 51,850 0 0 0 0 0 0 317 1,057 51,850 51,900 0 0 0 0 0 0 306 1,046 51,900 51,950 0 0 0 0 0 0 296 1,036 51,950 52,000 0 0 0 0 0 0 285 1,025 52,000 52,050 0 0 0 0 0 0 275 1,015 52,050 52,100 0 0 0 0 0 0 264 1,004 52,100 52,150 0 0 0 0 0 0 254 994 52,150 52,200 0 0 0 0 0 0 243 983 52,200 52,250 0 0 0 0 0 0 233 973 52,250 52,300 0 0 0 0 0 0 222 962 52,300 52,350 0 0 0 0 0 0 212 952 52,350 52,400 0 0 0 0 0 0 201 941 52,400 52,450 0 0 0 0 0 0 191 931 52,450 52,500 0 0 0 0 0 0 180 920 52,500 52,550 0 0 0 0 0 0 170 910 52,550 52,600 0 0 0 0 0 0 159 899 52,600 52,650 0 0 0 0 0 0 149 889 52,650 52,700 0 0 0 0 0 0 138 878 52,700 52,750 0 0 0 0 0 0 127 867 52,750 52,800 0 0 0 0 0 0 117 857 52,800 52,850 0 0 0 0 0 0 106 846 52,850 52,900 0 0 0 0 0 0 96 836 52,900 52,950 0 0 0 0 0 0 85 825 52,950 53,000 0 0 0 0 0 0 75 815 53,000 53,050 0 0 0 0 0 0 64 804 53,050 53,100 0 0 0 0 0 0 54 794 53,100 53,150 0 0 0 0 0 0 43 783 53,150 53,200 0 0 0 0 0 0 33 773 53,200 53,250 0 0 0 0 0 0 22 762 53,250 53,300 0 0 0 0 0 0 12 752 53,300 53,350 0 0 0 0 0 0 * * If the amount you are looking up from the worksheet is at least $53,300 but less than $53,330, and you have two qualifying children, your credit is $3. If the amount you are looking up from the worksheet is $53,330 or more, and you have two qualifying children, you can’t take the credit. 741 53,350 53,400 0 0 0 0 0 0 0 731 53,400 53,450 0 0 0 0 0 0 0 720 53,450 53,500 0 0 0 0 0 0 0 709 53,500 53,550 0 0 0 0 0 0 0 699 53,550 53,600 0 0 0 0 0 0 0 688 53,600 53,650 0 0 0 0 0 0 0 678 53,650 53,700 0 0 0 0 0 0 0 667 53,700 53,750 0 0 0 0 0 0 0 657 53,750 53,800 0 0 0 0 0 0 0 646 53,800 53,850 0 0 0 0 0 0 0 636 53,850 53,900 0 0 0 0 0 0 0 625 53,900 53,950 0 0 0 0 0 0 0 615 53,950 54,000 0 0 0 0 0 0 0 604 54,000 54,050 0 0 0 0 0 0 0 594 54,050 54,100 0 0 0 0 0 0 0 583 54,100 54,150 0 0 0 0 0 0 0 573 54,150 54,200 0 0 0 0 0 0 0 562 54,200 54,250 0 0 0 0 0 0 0 552 54,250 54,300 0 0 0 0 0 0 0 541 54,300 54,350 0 0 0 0 0 0 0 530 54,350 54,400 0 0 0 0 0 0 0 520 54,400 54,450 0 0 0 0 0 0 0 509 54,450 54,500 0 0 0 0 0 0 0 499 54,500 54,550 0 0 0 0 0 0 0 488 54,550 54,600 0 0 0 0 0 0 0 478 54,600 54,650 0 0 0 0 0 0 0 467 54,650 54,700 0 0 0 0 0 0 0 457 54,700 54,750 0 0 0 0 0 0 0 446 54,750 54,800 0 0 0 0 0 0 0 436 54,800 54,850 0 0 0 0 0 0 0 425 54,850 54,900 0 0 0 0 0 0 0 415 54,900 54,950 0 0 0 0 0 0 0 404 54,950 55,000 0 0 0 0 0 0 0 394 55,000 55,050 0 0 0 0 0 0 0 383 55,050 55,100 0 0 0 0 0 0 0 373 55,100 55,150 0 0 0 0 0 0 0 362 55,150 55,200 0 0 0 0 0 0 0 351 55,200 55,250 0 0 0 0 0 0 0 341 55,250 55,300 0 0 0 0 0 0 0 330 55,300 55,350 0 0 0 0 0 0 0 320 55,350 55,400 0 0 0 0 0 0 0 309 55,400 55,450 0 0 0 0 0 0 0 299 55,450 55,500 0 0 0 0 0 0 0 288 55,500 55,550 0 0 0 0 0 0 0 278 55,550 55,600 0
