Publication 596 (2022), Earned Income Credit (EIC)

For use in preparing 2022 Returns


Publication 596 - Introductory Material

Future Developments

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

What Is the EIC?

The EIC is a tax credit for certain people who work and have earned income under $59,187. A tax credit usually means more money in your pocket. It reduces the amount of tax you owe. The EIC may also give you a refund.

Can I Claim the EIC?

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

Table 1. Earned Income Credit in a Nutshell

First, you must meet all the rules in this column. Second, you must meet all the rules in one of these columns, whichever applies. Third, you must meet the rule in this column.
Chapter 1.
Rules for Everyone
Chapter 2.
Rules If You Have a Qualifying Child
Chapter 3.
Rules If You Do Not Have a Qualifying Child
Chapter 4.
Figuring and Claiming the EIC
1. Your adjusted gross income (AGI) must be less than:

• $53,057 ($59,187 for married filing jointly) if you have three or more qualifying children who have valid security numbers (SSNs),

• $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid social SSNs,

• $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN, or

• $16,480 ($22,610 for married filing jointly) if you don’t have a qualifying child who has a valid SSN.
2. You must have a valid social security number (SSN) by the due date of your 2022 return (including extensions).

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

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

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

6. Your investment income must be $10,300 or less.

7. You must have earned income.
8. Your child must meet the relationship, age, residency, and joint return tests.

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

10. You can’t be a qualifying child of another person.
11. You must meet the age requirements.

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

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

14. You must have lived in the United States more than half of the year.
15. Your earned income must be less than:

• $53,057 ($59,187 for married filing jointly) if you have three or more qualifying children who have valid SSNs,

• $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs,

• $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN, or

• $16,480 ($22,610 for married filing jointly) if you don’t have a qualifying child who has a valid SSN.
 

Do I Need This Publication?

Certain people who file Form 1040 or 1040-SR must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. You are one of those people if any of the following statements are true for 2022.

  • You are filing Schedule E (Form 1040).

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

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

  • You have income or loss from a passive activity.

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

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

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

No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $16,480 ($22,610 if married filing jointly). See chapter 3.

How Do I Figure the Amount of EIC?

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

How Can I Quickly Locate Specific Information?

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

Is There Help Online?

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

What's New for 2022

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

  • You have three or more qualifying children who have valid SSNs and you earned less than $53,057 ($59,187 if married filing jointly),

  • You have two qualifying children who have valid SSNs and you earned less than $49,399 ($55,529 if married filing jointly),

  • You have one qualifying child who has a valid SSN and you earned less than $43,492 ($49,622 if married filing jointly), or

  • You don't have a qualifying child who has a valid SSN and you earned less than $16,480 ($22,610 if married filing jointly).

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

Age requirements for taxpayers without a qualifying child. The special rules that changed the age requirements for certain filers claiming the EIC without a qualifying child were limited to 2021. For 2022, to claim the EIC without a qualifying child, you must be at least age 25 but under age 65. See Rule 11—You Must Meet the Age Requirements, for more information.

Investment income amount. The maximum amount of investment income you can have and still get the credit is $10,300. See Rule 6—Your Investment Income Must Be $10,300 or Less.

Reminders

Self-only EIC. If your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2022, you may be able to take the EIC using the rules in chapter 3 for taxpayers who don't have a qualifying child.

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

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

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

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

  • Temporary Assistance for Needy Families (TANF).

  • Medicaid.

  • Supplemental Security Income (SSI).

  • Supplemental Nutrition Assistance Program (food stamps).

  • Low-income housing.

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

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

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

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

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

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

Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

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

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

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

1. Rules for Everyone

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

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

Rule 1—Adjusted Gross Income (AGI) Limits

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

  • $53,057 ($59,187 for married filing jointly) if you have three or more qualifying children who have valid SSNs,

  • $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs,

  • $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN, or

  • $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN.

Adjusted gross income (AGI).

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

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

Example—AGI is more than limit.

Your AGI is $45,000, you are single, and you have one qualifying child who has a valid SSN. You can’t claim the EIC because your AGI isn't less than $43,492. However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $49,622.

Community property.

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

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

To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your 2022 return (including extensions).

Your qualifying child must have a valid SSN issued on or before the due date of your return (including extensions) for you to claim a higher EIC amount based on that child. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, but that child doesn't have a valid SSN issued on or before the due date of your 2022 return (including extensions), you may be eligible to claim a self-only EIC if you are otherwise eligible. For information about how to complete Schedule EIC if your qualifying child or children don't have valid SSNs issued on or before the due date of your return, see Schedule EIC.

An SSN is valid for the EIC unless it was issued after the due date of your 2022 return (including extensions) or it was issued solely to apply for or receive a federally funded benefit and does not authorize you to work. An example of a federally funded benefit is Medicaid.

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

U.S. citizen.

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

Valid for work only with INS authorization or DHS authorization.

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

SSN missing or incorrect.

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

If an SSN for you or your spouse is missing from your return because either you or your spouse didn't have a valid SSN on or before the due date of your 2022 return (including extensions) and you later get a valid SSN, you can’t file an amended return to claim the EIC. However, if you or your spouse were issued an SSN that wasn't valid for the EIC, but by the due date of your 2022 return (including extensions) you or your spouse became eligible for a social security card without "Not valid for employment" printed on it, you may claim the EIC on an original or amended 2022 return even if the social security card wasn't updated by the due date of your 2022 return (including extensions).

Other taxpayer identification number.

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

No SSN.

If you don't have a valid SSN on or before the due date of your 2022 return (including extensions), enter "No" on the dotted line next to line 27 (Form 1040 or 1040-SR). You can’t claim the EIC on either your original or an amended 2022 return.

Getting an SSN.

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

Filing deadline approaching and still no SSN.

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

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

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

Special rule for separated spouses.

You can claim the EIC if you are married, not filing a joint return, had a qualifying child who lived with you for more than half of 2022, and either of the following apply.

  • You lived apart from your spouse for the last 6 months of 2022, or

  • You are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you didn't live in the same household as your spouse at the end of 2022.

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

.This is an Image: taxtip.gifMake sure you complete and attach Schedule EIC to your return to list your qualifying child (or children). Complete and attach Schedule EIC whether or not your qualifying child (or children) has a valid SSN. .

.This is an Image: taxtip.gifIf the child who meets the conditions to be your qualifying child for purposes of claiming the EIC doesn't have a valid SSN, you may still qualify to claim a self-only EIC. .

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

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

Rule 5—You Cannot File Form 2555

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

Rule 6—Your Investment Income Must Be $10,300 or Less

You can’t claim the EIC unless your investment income is $10,300 or less. If your investment income is more than $10,300, you can’t claim the credit.

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

Worksheet 1. Investment Income

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

Interest and Dividends        
1. Enter any amount from Form 1040 or 1040-SR, line 2b 1. _____
2. Enter any amount from Form 1040 or 1040-SR, line 2a, plus any amount on Form 8814, line 1b 2. _____
3. Enter any amount from Form 1040 or 1040-SR, line 3b 3. _____
4. Enter the amount from Schedule 1 (Form 1040), line 8z, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line.) 4. _____
Capital Gain Net Income        
5. Enter the amount from Form 1040 or 1040-SR, line 7. If the amount on that line is a loss, enter -0- 5. _____    
6. Enter any gain from Form 4797, Sales of Business Property, line 7. If the amount on that line is a loss, enter -0-. (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead.) 6. _____    
7. Subtract line 6 of this worksheet from line 5 of this worksheet. (If the result is less than zero, enter -0-.) 7. _____
Royalties and Rental Income From Personal Property        
8. Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Schedule 1 (Form 1040), line 8l 8. _____    
9. Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Schedule 1 (Form 1040), line 24b 9. _____    
10. Subtract the amount on line 9 of this worksheet from the amount on line 8. (If the result is less than zero, enter -0-.) 10. _____
Passive Activities        
11. Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. (h)), 34a (col. (d)), or 40; or an ordinary gain identified as "FPA" on Form 4797, line 10). (See instructions below for lines 11 and 12.) 11. _____    
12. Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. (g)), 34b (col. (c)), or 40; or an ordinary loss identified as "PAL" on Form 4797, line 10). (See instructions below for lines 11 and 12.) 12. _____    
13. Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero, enter -0-.) 13. _____
14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your investment income 14. _____
15. Is the amount on line 14 more than $10,300?
Yes. You can’t take the credit.
No. Go to Step 3 of the Form 1040 instructions for line 27 to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7 next).
   
 
Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, don’t take into account any royalty income (or loss) included on line 26 of Schedule E or any income (or loss) included in your earned income or on line 1, 2, 3, 4, 7, or 10 of this worksheet. To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. If any of the rental real estate income (or loss) included on Schedule E, line 26, isn’t from a passive activity, enter “NPA” and the amount of that income (or loss) on the dotted line next to line 26.

Worksheet 2. Worksheet for Line 4 of Worksheet 1

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

Note. Fill out a separate Worksheet 2 for each Form 8814.    
1. Enter the amount from Form 8814, line 2a 1. _____
2. Enter the amount from Form 8814, line 2b 2. _____
3. Subtract line 2 from line 1 3. _____
4. Enter the amount from Form 8814, line 1a 4. _____
5. Add lines 3 and 4 5. _____
6. Enter the amount of the child's Alaska Permanent Fund dividend 6. _____
7. Divide line 6 by line 5. Enter the result as a decimal (rounded to at least three places) 7. _____
8. Enter the amount from Form 8814, line 12 8. _____
9. Multiply line 7 by line 8 9. _____
10. Subtract line 9 from line 8. Enter the result on line 4 of Worksheet 1 10. _____
  (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2.)    

Rule 7—You Must Have Earned Income

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

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

Earned Income

Earned income includes all of the following types of income.

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

  2. Net earnings from self-employment.

  3. Gross income received as a statutory employee.

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

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

Other types of earned income.

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

Nontaxable combat pay election.

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

Net earnings from self-employment.

You may have net earnings from self-employment if:

  • You own your own business, or

  • You are a minister or member of a religious order.

Minister's housing.

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

Statutory employee.

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

Strike and lockout benefits.

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

Approved Form 4361 or Form 4029

This section is for persons who have an approved:

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

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

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

Form 4361.

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

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

Form 4029.

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

Disability Benefits

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

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

Disability insurance payments.

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

Income That Is Not Earned Income

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

Earnings while an inmate.

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

Workfare payments.

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

Community property.

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

Nevada, Washington, and California domestic partners.

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

Conservation Reserve Program (CRP) payments.

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

Nontaxable military pay.

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

.This is an Image: taxtip.gif Combat pay. You can elect to include your nontaxable combat pay in earned income for the EIC. See Nontaxable combat pay in chapter 4..

2. Rules if You Have a Qualifying Child

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

Follow these rules if you have a child who meets the conditions to be your qualifying child for purposes of claiming the EIC, even if the child who qualifies you to claim the EIC doesn't have a valid SSN issued on or before the due date of your 2022 return (including extensions).

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

No qualifying child.

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

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

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

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

  1. Relationship,

  2. Age,

  3. Residency, and

  4. Joint return.

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

Relationship Test

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

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

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

The following definitions clarify the relationship test.

Adopted child.

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

Foster child.

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

  • A state or local government agency,

  • A tax-exempt organization licensed by a state, and

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

Example.

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

Figure A. Tests for Qualifying Child

This is an Image: 15173a11.gif

Conditions for Qualifying Child

Please click here for the text description of the image.

Age Test

Your child must be:

  1. Under age 19 at the end of 2022 and younger than you (or your spouse, if filing jointly);

  2. Under age 24 at the end of 2022, a student, and younger than you (or your spouse, if filing jointly); or

  3. Permanently and totally disabled at any time during 2022, regardless of age.

The following examples and definitions clarify the age test.

Example 1—Child not under age 19.

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

Example 2—Child not younger than you or your spouse.

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

Example 3—Child younger than your spouse but not younger than you.

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

Student defined.

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

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

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

The 5 calendar months need not be consecutive.

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

School defined.

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

Vocational high school students.

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

Permanently and totally disabled.

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

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

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

Substantial gainful activity.

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

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

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

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

Residency Test

Your child must have lived with you in the United States for more than half of 2022.

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

The following paragraphs clarify the residency test.

United States.

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

Homeless shelter.

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

Military personnel stationed outside the United States.

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

Extended active duty.

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

Birth or death of child.

A child who was born or died in 2022 is treated as having lived with you for more than half of 2022 if your home was the child's home for more than half the time the child was alive in 2022.

Temporary absences.

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

Adopted child.

If you adopted a child in 2022, and that child was lawfully placed with you for legal adoption by you in 2022, or the child was an eligible foster child placed with you during 2022, the child is considered to have lived with you for more than half of 2022 if your main home was this child's main home for more than half the time this child was adopted or placed with you in 2022.

Kidnapped child.

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

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

  2. The year the child would have reached age 18.

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

Joint Return Test

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

Exception.

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

Example 1—Child files joint return.

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

Example 2—Child files joint return to get refund of tax withheld.

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

Example 3—Child files joint return to claim American opportunity credit.

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

Married child.

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

  1. You can claim the child as a dependent, or

  2. 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.

.This is an Image: caution.gif Social security number (SSN). To claim a higher EIC amount based on a qualifying child, that qualifying child must have a valid SSN issued on or before the due date of your 2022 return (including extensions), unless the child was born and died in 2022 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. You can’t claim a higher EIC amount on the basis of a qualifying child if:.

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

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

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

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

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

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

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

.This is an Image: taxtip.gifIf you have a child who meets the conditions to be a qualifying child for purposes of claiming the EIC, but that child doesn't have a valid SSN, you may be eligible to claim a self-only EIC..

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

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

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

  2. Head of household filing status.

  3. The credit for child and dependent care expenses.

  4. The exclusion for dependent care benefits.

  5. The EIC.

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

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

Tiebreaker rules.

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

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

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

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

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

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

.This is an Image: taxtip.gifIf your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2022, you may be able to take the EIC using the rules in chapter 3 for taxpayers who don't have a qualifying child..

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

If you can’t claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2022, you may be able to take the EIC using a different qualifying child, or take the EIC using the rules in chapter 3 for people who don't have a qualifying child.

If the other person cannot claim the EIC.

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

Examples.

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

Example 1—Child lived with parent and grandparent.

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

Example 2—Parent has higher AGI than grandparent.

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

Example 3—Two persons claim same child.

The facts are the same as in Example 1 except that you and your parent both claim S as a qualifying child. In this case, you as the child's parent will be the only one allowed to claim S as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. The IRS will disallow your parent's claim to the EIC and any of the other tax benefits listed earlier based on S. Your parent can't take the EIC for a taxpayer without a qualifying child because your parent’s AGI is more than $16,480.

Example 4—Qualifying children split between two persons.

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

Example 5—Taxpayer who is a qualifying child.

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

Example 6—Grandparent with too much earned income to claim EIC.

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

Example 7—Parent with too much earned income to claim EIC.

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

Example 8—Separated parents.

You, your spouse, and your 10-year-old child, J, lived together until August 1, 2022, when your spouse moved out of the household. In August and September, J lived with you. For the rest of the year, J lived with J's other parent. J is a qualifying child of both you and your spouse because J lived with each of you for more than half the year and because J met the relationship, age, and joint return tests for both of you. At the end of the year, you and your spouse still weren't divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) doesn't apply.

You and your spouse will file separate returns. Your spouse agrees to let you treat J as a qualifying child. This means, if your spouse doesn't claim J as a qualifying child for any of the tax benefits listed earlier, you can claim J as a qualifying child for any tax benefit listed earlier for which you qualify. However, you can't take the EIC because you and your spouse didn't live apart for the last 6 months of 2022 and, while you did live apart at the end of 2022, you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, you don't meet the requirements for certain separated spouses to take the EIC when they don’t file a joint return. See Rule 3. You also can't take the credit for child and dependent care expenses because your filing status is married filing separately and you and your spouse didn't live apart for the last 6 months of 2022. See Pub. 503.

Example 9—Separated parents claim same child.

The facts are the same as in Example 8, except that you and your spouse both claim J as a qualifying child. In this case, only your spouse will be allowed to treat J as a qualifying child. This is because, during 2022, J lived with your spouse longer than with you. You can’t claim the EIC because you are a separated spouse who isn’t filing a joint return and you don’t have a qualifying child. However, your spouse's filing status is also married filing separately, so your spouse can’t claim the EIC because you and your spouse didn't live apart for the last 6 months of 2022 or you aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, your spouse doesn't meet the requirements to claim the EIC as a separated spouse who isn’t filing a joint return. See Rule 3. Your spouse also can't take the credit for child and dependent care expenses because your spouse’s filing status is married filing separately and you and your spouse didn't live apart for the last 6 months of 2022. See Pub. 503.

Example 10—Unmarried parents.

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

Example 11—Unmarried parents claim same child.

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

Example 12—Child did not live with a parent.

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

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

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

  1. The parents:

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

    2. Are separated under a written separation agreement; or

    3. Lived apart at all times during the last 6 months of 2022.

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

  3. The child is in the custody of one or both parents for more than half of 2022.

  4. Either of the following statements is true.

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

    2. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2022 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2022.

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

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

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

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

  2. You were:

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

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

    3. Permanently and totally disabled, regardless of age.

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

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

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

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

Example.

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

Child of person not required to file a return.

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

  • Doesn't file an income tax return, or

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

Example 1—Return not required.

The facts are the same as in the last example except your parent had no gross income, isn't required to file a 2022 tax return, and doesn't file a 2022 tax return. As a result, you aren't your parent’s qualifying child. You can claim the EIC if you meet all the other requirements to do so.

Example 2—Return filed to get refund of tax withheld.

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

Example 3—Return filed to get EIC.

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

3. Rules If You Do Not Have a Qualifying Child

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

If you have a qualifying child.

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

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

Rule 11—You Must Meet the Age Requirements

You must be at least age 25 but under age 65 at the end of 2022. If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2022. It doesn't matter which spouse meets the age test, as long as one of the spouses does.

You meet the age test if you were born after December 31, 1957, and before January 2, 1998. If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1957, and before January 2, 1998.

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

Example 1.

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

Example 2—Spouse meets age test.

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

Death of spouse.

If you are filing a joint return with your spouse who died in 2022, you meet the age test if you are at least age 25 but under age 65 at the end of 2022, or your spouse was at least age 25 but under age 65 at the time of death.

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

Even if your spouse was born before January 2, 1998, they aren't considered at least age 25 at the end of 2022 unless they were at least age 25 at the time of death.

Example 1.

You are married and filing a joint return with your spouse who died in August 2022. You are age 67. Your spouse would have become age 65 in November 2022. Because your spouse was under age 65 when they died, you meet the age test.

Example 2.

Your spouse was born on February 14, 1997, and died on February 13, 2022. Your spouse is considered age 25 at the time of death. However, if your spouse died on February 12, 2022, your spouse isn't considered age 25 at the time of death and isn't at least age 25 at the end of 2022.

Death of taxpayer.

A taxpayer who died in 2022 meets the age test if the taxpayer was at least age 25 but under age 65 at the time of death.

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

Even if the taxpayer was born before January 2, 1998, they aren't considered at least age 25 at the end of 2022 unless they were at least age 25 at the time of death.

Rule 12—You Cannot Be the Dependent of Another Person

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

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

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

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

Example 1.

In 2022, you were age 25, single, and living at home with your parents. You worked and weren't a student. You earned $7,500. Your parents can’t claim you as a dependent. When you file your return, you do not check the "Someone can claim you as a dependent" checkbox. You meet this rule. You can claim the EIC if you meet all the other requirements.

Example 2.

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

Joint returns.

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

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

Example 1—Return filed to get refund of tax withheld.

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

Example 2—Return filed to get EIC.

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

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

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

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

  2. You were:

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

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

    3. Permanently and totally disabled, regardless of age.

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

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

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

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

Example.

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

Joint returns.

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

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

Child of person not required to file a return.

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

  • Doesn't file an income tax return, or

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

Example 1—Return not required.

You lived all year with your parent. You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. You have no other income, no children, and provided more than half of your own support. Your parent had no gross income, isn't required to file a 2022 tax return, and doesn't file a 2022 tax return. As a result, you aren't your parent's qualifying child. You can claim the EIC if you meet all the other requirements to do so.

Example 2—Return filed to get refund of tax withheld.

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

Example 3—Return filed to get EIC.

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

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

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

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

United States.

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

Homeless shelter.

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

Military personnel stationed outside the United States.

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

4. Figuring and Claiming the EIC

You must meet one more rule to claim the EIC.

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

Rule 15—Earned Income Limits

Your earned income must be less than:

  • $53,057 ($59,187 for married filing jointly) if you have three or more qualifying children who have valid SSNs,

  • $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs,

  • $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN, or

  • $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN.

Earned Income

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

Figuring earned income.

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

Clergy.

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

Church employees.

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

Medicaid waiver payments.

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

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

Nontaxable combat pay.

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

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

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

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

  • $7,300 if you have no children who have a valid SSN.

  • $10,900 if you have one child who has a valid SSN.

  • $15,400 if you have two or more children who have valid SSNs.

.This is an Image: caution.gifIf you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on Form 1040 or 1040-SR, line 1i..

The following examples illustrate the effect of including nontaxable combat pay in earned income for the EIC.

Example 1—Election increases the EIC.

G and J are married and will file a joint return. They have one qualifying child. G was in the military and earned $15,000 ($5,000 taxable wages + $10,000 nontaxable combat pay). J worked part of the year and earned $2,000. Their taxable earned income and AGI are $7,000. G and J qualify for the EIC and fill out the EIC Worksheet and Schedule EIC.

When they complete the EIC Worksheet without adding the nontaxable combat pay to their earned income, they find their credit to be $2,389. When they complete the EIC Worksheet with the nontaxable combat pay added to their earned income, they find their credit to be $3,584. Because making the election will increase their EIC, they elect to add the nontaxable combat pay to their earned income for the EIC. They enter $3,584 on line 27 and they enter $10,000 on line 1i of their Form 1040.

Example 2—Election doesn't increase the EIC.

The facts are the same as in Example 1, except G had nontaxable combat pay of $30,000. When G and J add their nontaxable combat pay to their earned income, they find their credit to be $1,771. Because the credit they can get if they don't add the nontaxable combat pay to their earned income is $2,389, they decide not to make the election. They enter $2,389 on line 27 of their Form 1040.

IRS Will Figure the EIC for You

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

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

How To Figure the EIC Yourself

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

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

Special Instructions—EIC Worksheets

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

EIC Worksheet A.

Use EIC Worksheet A if you weren’t self-employed at any time in 2022 and aren't a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C.

EIC Worksheet B.

Use EIC Worksheet B if you were self-employed at any time in 2022 or are a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C. If any of the following situations apply to you, read the paragraph and then complete EIC Worksheet B.

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

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

.This is an Image: caution.gifWhen figuring your net earnings from self-employment, you must claim all your allowable business expenses..

When to use the optional methods of figuring net earnings.

Using the optional methods on Schedule SE to figure your net earnings from self-employment may qualify you for the EIC or give you a larger credit. If your net earnings (without using the optional methods) are less than $6,040, see the Instructions for Schedule SE for details about the optional methods.

When both spouses have self-employment income.

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

  1. You are married filing a joint return.

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

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

Statutory employees.

Statutory employees report wages and expenses on Schedule C. 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.

.This is an Image: caution.gifIf you are required to complete and attach Schedule EIC but don't, it will take longer to process your return and issue your refund..

.This is an Image: taxtip.gifAttach and complete Schedule EIC to your tax return even if your qualifying child doesn't have a valid SSN. For information about how to complete Schedule EIC if your qualifying child or children do not have valid SSNs, see Schedule EIC. .

5. Disallowance of the EIC

.This is an Image: caution.gifIf your EIC for any year after 1996 was denied (disallowed) or reduced by the IRS, you may need to complete an additional form to claim the credit for 2022..

This chapter is for people whose EIC for any year after 1996 was denied or reduced by the IRS. If this applies to you, you may need to complete Form 8862, Information To Claim Certain Credits After Disallowance, and attach it to your 2022 return to claim the credit for 2022. This chapter explains when you need to attach Form 8862. For more information, see Form 8862 and its instructions.

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

Form 8862

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

Exception 1.

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

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

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

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

  2. You are claiming the EIC without a qualifying child for 2022 and the only reason your EIC was reduced or disallowed in the earlier year was because the IRS determined that a child listed on Schedule EIC wasn't your qualifying child.

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

Exception 2.

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

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

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

More information.

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

The date on which your EIC was denied and the date on which you file your 2022 return affect whether you need to attach Form 8862 to your 2022 return or to a later return. The following examples demonstrate whether Form 8862 is required for 2022 or 2023.

Example 1—Form 8862 required for 2022.

You filed your 2021 tax return in March 2022 and claimed the EIC with a qualifying child. The IRS questioned the EIC, and you were unable to prove the child was a qualifying child. In September 2022, you received a statutory notice of deficiency telling you that an adjustment would be made and tax assessed unless you filed a petition with the Tax Court within 90 days. You didn't act on this notice within 90 days. Therefore, your EIC was denied in December 2022. To claim the EIC with a qualifying child on your 2022 return, you must complete and attach Form 8862 to that return. However, to claim the EIC without a qualifying child on your 2022 return, you don't need to file Form 8862.

Example 2—Form 8862 required for 2023.

The facts are the same as in the previous example except that you received the statutory notice of deficiency in February 2023. Because the 90-day period referred to in the statutory notice isn't over when you are ready to file your return for 2022, you shouldn't attach Form 8862 to your 2022 return. However, to claim the EIC with a qualifying child for 2023, you must complete and attach Form 8862 to your return for that year. To claim the EIC without a qualifying child for 2023, you don't need to file Form 8862.

Exception for math or clerical errors.

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

Omission of Form 8862.

If you are required to attach Form 8862 to your 2022 tax return, and you claim the EIC without attaching a completed Form 8862, your claim will be automatically denied. This is considered a math or clerical error. You won't be permitted to claim the EIC without a completed Form 8862.

Additional documents may be required.

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

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

If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you can’t claim the EIC for the next 2 years. If your error was due to fraud, then you can’t claim the EIC for the next 10 years. The date on which your EIC was denied and the date on which you file your 2022 return affect the years for which you are prohibited from claiming the EIC. The following examples demonstrate which years you are prohibited from claiming the EIC.

Example 3—Cannot claim EIC for 2 years.

You claimed the EIC on your 2021 tax return, which you filed in March 2022. The IRS determined you weren't entitled to the EIC and that your error was due to reckless or intentional disregard of the EIC rules. In September 2022, you received a statutory notice of deficiency telling you an adjustment would be made and tax assessed unless you filed a petition with the Tax Court within 90 days. You didn't act on this notice within 90 days. Therefore, your EIC was denied in December 2022. You can’t claim the EIC for tax year 2022 or 2023. To claim the EIC on your return for 2024, you must complete and attach Form 8862 to your return for that year.

Example 4.

The facts are the same as in Example 3, except that your 2021 EIC wasn’t denied until after you filed your 2022 return. You can’t claim the EIC for tax year 2023 or 2024. To claim the EIC on your return for 2025 you must complete and attach Form 8862 to your return for that year.

Example 5—Cannot claim EIC for 10 years.

You claimed the EIC on your 2021 tax return, which you filed in February 2022. The IRS determined you weren't entitled to the EIC and that your error was due to fraud. In September 2022, you received a statutory notice of deficiency telling you an adjustment would be made and tax assessed unless you filed a petition with the Tax Court within 90 days. You didn't act on this notice within 90 days. Therefore, your EIC was denied in December 2022. You can’t claim the EIC for tax years 2022 through 2031. To claim the EIC on your return for 2032, you must complete and attach Form 8862 to your return for that year.

6. Detailed Examples

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

Example 1—S Rose

S Rose is age 63 and retired. S received $7,000 in social security benefits during the year and $17,000 from a part-time job. S also received a taxable pension of $6,400. S had no other income. S’s AGI on line 11 of Form 1040 is $23,400 ($17,000 + $6,400).

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

S reads the steps for eligibility in the Form 1040 instructions. In Step 1, S discovers that, because S’s AGI ($23,400) isn't less than $22,610, S can’t take the EIC. S completes the rest of Form 1040 and files it with the IRS.

Example 2—C and J Grey

C and J Grey have two children, the oldest is age 10, and the youngest is age 8. The children lived with C and J for all of 2022. C earned wages of $15,000 and J had wages of $10,000. The Greys received $525 in interest on their savings account. They had no other income in 2022.

C and J have the 2022 Form 1040 and instructions. They want to see if they qualify for the EIC, so they follow the steps in the instructions for line 27.

Step 1.

The amount C and J entered on Form 1040, line 11, was $25,525. They both have valid SSNs, which they have had for many years. They will file a joint return. Neither C nor J is a nonresident alien. Therefore, the answers they give to the questions in Step 1 allow them to proceed to Step 2.

Step 2.

The only investment income the Greys have is their $525 interest income. That amount isn't more than $10,300, so they answer “No” to the second question in Step 2 and go to Step 3.

Step 3.

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

Step 5.

C and J figure their earned income to be $25,000, the amount of their combined wages. This is less than $55,529, so they go to Step 6 to figure their credit.

Step 6.

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

Completing the EIC Worksheet.

C and J complete their worksheet as follows.

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

  2. To find their credit, they go to the EIC Table. They find their earned income of $25,000 in the range of $25,000 to $25,050. Because both of their children have valid SSNs, they follow this line across to the column for 2 children under Married filing jointly and find $6,164. They enter $6,164 on line 2.

  3. They enter on line 3 their AGI ($26,500) and see that it is different from the amount on line 1.

  4. They look up $26,500 in the EIC Table and enter the amount of $6,108 on line 5.

  5. They enter $6,108 on line 6. This is the smaller of the line 2 amount ($6,164) and the line 5 amount ($6,108).

  6. The Greys enter $6,108 on line 27 of their Form 1040. They will now complete Schedule EIC and attach it to their return. They will keep the EIC Worksheet for their records.

How To Get Tax Help

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

Preparing and filing your tax return.

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

Free options for tax preparation.

Go to IRS.gov to see your options for preparing and filing your return online or in your local community, if you qualify, which include the following.

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

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

  • TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 for information on free tax return preparation.

  • MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax).

    Also, the IRS offers Free Fillable Forms, which can be completed online and then filed electronically regardless of income.

Using online tools to help prepare your return.

Go to IRS.gov/Tools for the following.

.This is an Image: compute.gif Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law..

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

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

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

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

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Need someone to prepare your tax return?

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

  • Primarily responsible for the overall substantive accuracy of your return,

  • Required to sign the return, and

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

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

Coronavirus.

Go to IRS.gov/Coronavirus for links to information on the impact of the coronavirus, as well as tax relief available for individuals and families, small and large businesses, and tax-exempt organizations.

Employers can register to use Business Services Online.

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

IRS social media.

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

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

Watching IRS videos.

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

Online tax information in other languages.

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

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

The IRS is committed to serving our multilingual customers by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), other IRS offices, and every VITA/TCE return site. The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with disabilities.

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

Note.

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

  • Standard Print.

  • Large Print.

  • Braille.

  • Audio (MP3).

  • Plain Text File (TXT).

  • Braille Ready File (BRF).

Disasters.

Go to Disaster Assistance and Emergency Relief for Individuals and Businesses to review the available disaster tax relief.

Getting tax forms and publications.

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

Getting tax publications and instructions in eBook format.

You can also download and view popular tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks.

Note.

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

Access your online account (individual taxpayers only).

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

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

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

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

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

  • View digital copies of select notices from the IRS.

  • Approve or reject authorization requests from tax professionals.

  • View your address on file or manage your communication preferences.

Tax Pro Account.

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

Using direct deposit.

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

Getting a transcript of your return.

The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either “Get Transcript Online” or “Get Transcript by Mail” to order a free copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946.

Reporting and resolving your tax-related identity theft issues.

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

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

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

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

Ways to check on the status of your refund.

  • Go to IRS.gov/Refunds.

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

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

Note.

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

Making a tax payment.

Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

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

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

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

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

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

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

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

Note.

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

What if I can’t pay now?

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

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

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

Filing an amended return.

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

Checking the status of your amended return.

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

Note.

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

Understanding an IRS notice or letter you’ve received.

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

Note.

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

Contacting your local IRS office.

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

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

What Is TAS?

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

How Can You Learn About Your Taxpayer Rights?

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

What Can TAS Do for You?

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

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

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

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

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call them at 877-777-4778.

How Else Does TAS Help Taxpayers?

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

TAS for Tax Professionals

TAS can provide a variety of information for tax professionals, including tax law updates and guidance, TAS programs, and ways to let TAS know about systemic problems you’ve seen in your practice.

Low Income Taxpayer Clinics (LITCs)

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

Publication 596 - Additional Material

EIC Eligibility Checklist

You may claim the EIC if you answer “Yes” to all the following questions.
    Yes No
1. Is your AGI less than:
  • $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN,

  • $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN,

  • $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs, or

  • $53,057 ($59,187 for married filing jointly) if you have more than two qualifying children who have valid SSNs?

(See Rule 1.)
2. Do you and your spouse, if filing jointly, each have a valid SSN issued by the due date of your 2022 return (including extensions)? (See Rule 2.)
3. Are you filing a joint return with your spouse or do you meet the special rule for separated spouses? (See Rule 3.) Answer “Yes” if you weren't married at the end of 2022.
Caution: If you are a nonresident alien, answer “Yes” only if your filing status is married filing jointly. (See Rule 4.)
4. Answer “Yes” if you aren't filing Form 2555. Otherwise, answer “No.” (See Rule 5.)
5. Is your investment income $10,300 or less? (See Rule 6.)
6. Is your total earned income at least $1 but less than:
  • $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN,

  • $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN,

  • $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs, or

  • $53,057 ($59,187 for married filing jointly) if you have more than two qualifying children who have valid SSNs?

(See Rules 7 and 15.)
7. Answer “Yes” if (a) you aren't a qualifying child of another taxpayer, or (b) you are filing a joint return. Otherwise, answer “No.” (See Rules 10 and 13.)
  STOP: If you have a child you want to claim for the EIC, answer questions 8 and 9 and skip 10–12. If you don't have a qualifying child or if another person is entitled to treat your child as a qualifying child under the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.    
8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8.)
9. Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn't meet the tests to be a qualifying child of any other person, or (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9.  
10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2022? (See Rule 11.)
11. Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else's return, or (b) you are filing a joint return. Otherwise, answer “No.” (See Rule 12.)
12. Was your main home (and your spouse's, if filing a joint return) in the United States for more than half the year? (See Rule 14.)

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

EIC Table

2022 Earned Income Credit (EIC) Table
Caution. This is not a tax table.

This is an Image: 24811v80.gif

EIC Table Excerpt Example

Please click here for the text description of the image.

1. To find your credit, read down the “At least - But less than” columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have who have valid SSNs as defined earlier. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.
And your filing status is–
If the amount you are looking up from the worksheet is– Single, head of household, or qualifying surviving spouse★
and you have–

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

Married filing jointly and you have–
0 1 2 3 0 1 2 3
At least But less than Your credit is– Your credit is–
1 50 2 9 10 11 2 9 10 11
50 100 6 26 30 34 6 26 30 34
100 150 10 43 50 56 10 43 50 56
150 200 13 60 70 79 13 60 70 79
200 250 17 77 90 101 17 77 90 101
250 300 21 94 110 124 21 94 110 124
300 350 25 111 130 146 25 111 130 146
350 400 29 128 150 169 29 128 150 169
400 450 33 145 170 191 33 145 170 191
450 500 36 162 190 214 36 162 190 214
500 550 40 179 210 236 40 179 210 236
550 600 44 196 230 259 44 196 230 259
600 650 48 213 250 281 48 213 250 281
650 700 52 230 270 304 52 230 270 304
700 750 55 247 290 326 55 247 290 326
750 800 59 264 310 349 59 264 310 349
800 850 63 281 330 371 63 281 330 371
850 900 67 298 350 394 67 298 350 394
900 950 71 315 370 416 71 315 370 416
950 1,000 75 332 390 439 75 332 390 439
1,000 1,050 78 349 410 461 78 349 410 461
1,050 1,100 82 366 430 484 82 366 430 484
1,100 1,150 86 383 450 506 86 383 450 506
1,150 1,200 90 400 470 529 90 400 470 529
1,200 1,250 94 417 490 551 94 417 490 551
1,250 1,300 98 434 510 574 98 434 510 574
1,300 1,350 101 451 530 596 101 451 530 596
1,350 1,400 105 468 550 619 105 468 550 619
1,400 1,450 109 485 570 641 109 485 570 641
1,450 1,500 113 502 590 664 113 502 590 664
1,500 1,550 117 519 610 686 117 519 610 686
1,550 1,600 120 536 630 709 120 536 630 709
1,600 1,650 124 553 650 731 124 553 650 731
1,650 1,700 128 570 670 754 128 570 670 754
1,700 1,750 132 587 690 776 132 587 690 776
1,750 1,800 136 604 710 799 136 604 710 799
1,800 1,850 140 621 730 821 140 621 730 821
1,850 1,900 143 638 750 844 143 638 750 844
1,900 1,950 147 655 770 866 147 655 770 866
1,950 2,000 151 672 790 889 151 672 790 889
2,000 2,050 155 689 810 911 155 689 810 911
2,050 2,100 159 706 830 934 159 706 830 934
2,100 2,150 163 723 850 956 163 723 850 956
2,150 2,200 166 740 870 979 166 740 870 979
2,200 2,250 170 757 890 1,001 170 757 890 1,001
2,250 2,300 174 774 910 1,024 174 774 910 1,024
2,300 2,350 178 791 930 1,046 178 791 930 1,046
2,350 2,400 182 808 950 1,069 182 808 950 1,069
2,400 2,450 186 825 970 1,091 186 825 970 1,091
2,450 2,500 189 842 990 1,114 189 842 990 1,114
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249
2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271
2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509
5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959
6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981
6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004
6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026
6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049
6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071
6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094
6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116
6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139
7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161
7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184
7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206
7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229
7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251
7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274
7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296
7,350 7,400 560 2,508 2,950 3,319 560 2,508 2,950 3,319
7,400 7,450 560 2,525 2,970 3,341 560 2,525 2,970 3,341
7,450 7,500 560 2,542 2,990 3,364 560 2,542 2,990 3,364
7,500 7,550 560 2,559 3,010 3,386 560 2,559 3,010 3,386
7,550 7,600 560 2,576 3,030 3,409 560 2,576 3,030 3,409
7,600 7,650 560 2,593 3,050 3,431 560 2,593 3,050 3,431
7,650 7,700 560 2,610 3,070 3,454 560 2,610 3,070 3,454
7,700 7,750 560 2,627 3,090 3,476 560 2,627 3,090 3,476
7,750 7,800 560 2,644 3,110 3,499 560 2,644 3,110 3,499
7,800 7,850 560 2,661 3,130 3,521 560 2,661 3,130 3,521
7,850 7,900 560 2,678 3,150 3,544 560 2,678 3,150 3,544
7,900 7,950 560 2,695 3,170 3,566 560 2,695 3,170 3,566
7,950 8,000 560 2,712 3,190 3,589 560 2,712 3,190 3,589
8,000 8,050 560 2,729 3,210 3,611 560 2,729 3,210 3,611
8,050 8,100 560 2,746 3,230 3,634 560 2,746 3,230 3,634
8,100 8,150 560 2,763 3,250 3,656 560 2,763 3,250 3,656
8,150 8,200 560 2,780 3,270 3,679 560 2,780 3,270 3,679
8,200 8,250 560 2,797 3,290 3,701 560 2,797 3,290 3,701
8,250 8,300 560 2,814 3,310 3,724 560 2,814 3,310 3,724
8,300 8,350 560 2,831 3,330 3,746 560 2,831 3,330 3,746
8,350 8,400 560 2,848 3,350 3,769 560 2,848 3,350 3,769
8,400 8,450 560 2,865 3,370 3,791 560 2,865 3,370 3,791
8,450 8,500 560 2,882 3,390 3,814 560 2,882 3,390 3,814
8,500 8,550 560 2,899 3,410 3,836 560 2,899 3,410 3,836
8,550 8,600 560 2,916 3,430 3,859 560 2,916 3,430 3,859
8,600 8,650 560 2,933 3,450 3,881 560 2,933 3,450 3,881
8,650 8,700 560 2,950 3,470 3,904 560 2,950 3,470 3,904
8,700 8,750 560 2,967 3,490 3,926 560 2,967 3,490 3,926
8,750 8,800 560 2,984 3,510 3,949 560 2,984 3,510 3,949
8,800 8,850 560 3,001 3,530 3,971 560 3,001 3,530 3,971
8,850 8,900 560 3,018 3,550 3,994 560 3,018 3,550 3,994
8,900 8,950 560 3,035 3,570 4,016 560 3,035 3,570 4,016
8,950 9,000 560 3,052 3,590 4,039 560 3,052 3,590 4,039
9,000 9,050 560 3,069 3,610 4,061 560 3,069 3,610 4,061
9,050 9,100 560 3,086 3,630 4,084 560 3,086 3,630 4,084
9,100 9,150 560 3,103 3,650 4,106 560 3,103 3,650 4,106
9,150 9,200 560 3,120 3,670 4,129 560 3,120 3,670 4,129
9,200 9,250 555 3,137 3,690 4,151 560 3,137 3,690 4,151
9,250 9,300 551 3,154 3,710 4,174 560 3,154 3,710 4,174
9,300 9,350 547 3,171 3,730 4,196 560 3,171 3,730 4,196
9,350 9,400 544 3,188 3,750 4,219 560 3,188 3,750 4,219
9,400 9,450 540 3,205 3,770 4,241 560 3,205 3,770 4,241
9,450 9,500 536 3,222 3,790 4,264 560 3,222 3,790 4,264
9,500 9,550 532 3,239 3,810 4,286 560 3,239 3,810 4,286
9,550 9,600 528 3,256 3,830 4,309 560 3,256 3,830 4,309
9,600 9,650 524 3,273 3,850 4,331 560 3,273 3,850 4,331
9,650 9,700 521 3,290 3,870 4,354 560 3,290 3,870 4,354
9,700 9,750 517 3,307 3,890 4,376 560 3,307 3,890 4,376
9,750 9,800 513 3,324 3,910 4,399 560 3,324 3,910 4,399
9,800 9,850 509 3,341 3,930 4,421 560 3,341 3,930 4,421
9,850 9,900 505 3,358 3,950 4,444 560 3,358 3,950 4,444
9,900 9,950 501 3,375 3,970 4,466 560 3,375 3,970 4,466
9,950 10,000 498 3,392 3,990 4,489 560 3,392 3,990 4,489
10,000 10,050 494 3,409 4,010 4,511 560 3,409 4,010 4,511
10,050 10,100 490 3,426 4,030 4,534 560 3,426 4,030 4,534
10,100 10,150 486 3,443 4,050 4,556 560 3,443 4,050 4,556
10,150 10,200 482 3,460 4,070 4,579 560 3,460 4,070 4,579
10,200 10,250 479 3,477 4,090 4,601 560 3,477 4,090 4,601
10,250 10,300 475 3,494 4,110 4,624 560 3,494 4,110 4,624
10,300 10,350 471 3,511 4,130 4,646 560 3,511 4,130 4,646
10,350 10,400 467 3,528 4,150 4,669 560 3,528 4,150 4,669
10,400 10,450 463 3,545 4,170 4,691 560 3,545 4,170 4,691
10,450 10,500 459 3,562 4,190 4,714 560 3,562 4,190 4,714
10,500 10,550 456 3,579 4,210 4,736 560 3,579 4,210 4,736
10,550 10,600 452 3,596 4,230 4,759 560 3,596 4,230 4,759
10,600 10,650 448 3,613 4,250 4,781 560 3,613 4,250 4,781
10,650 10,700 444 3,630 4,270 4,804 560 3,630 4,270 4,804
10,700 10,750 440 3,647 4,290 4,826 560 3,647 4,290 4,826
10,750 10,800 436 3,664 4,310 4,849 560 3,664 4,310 4,849
10,800 10,850 433 3,681 4,330 4,871 560 3,681 4,330 4,871
10,850 10,900 429 3,698 4,350 4,894 560 3,698 4,350 4,894
10,900 10,950 425 3,715 4,370 4,916 560 3,715 4,370 4,916
10,950 11,000 421 3,733 4,390 4,939 560 3,733 4,390 4,939
11,000 11,050 417 3,733 4,410 4,961 560 3,733 4,410 4,961
11,050 11,100 413 3,733 4,430 4,984 560 3,733 4,430 4,984
11,100 11,150 410 3,733 4,450 5,006 560 3,733 4,450 5,006
11,150 11,200 406 3,733 4,470 5,029 560 3,733 4,470 5,029
11,200 11,250 402 3,733 4,490 5,051 560 3,733 4,490 5,051
11,250 11,300 398 3,733 4,510 5,074 560 3,733 4,510 5,074
11,300 11,350 394 3,733 4,530 5,096 560 3,733 4,530 5,096
11,350 11,400 391 3,733 4,550 5,119 560 3,733 4,550 5,119
11,400 11,450 387 3,733 4,570 5,141 560 3,733 4,570 5,141
11,450 11,500 383 3,733 4,590 5,164 560 3,733 4,590 5,164
11,500 11,550 379 3,733 4,610 5,186 560 3,733 4,610 5,186
11,550 11,600 375 3,733 4,630 5,209 560 3,733 4,630 5,209
11,600 11,650 371 3,733 4,650 5,231 560 3,733 4,650 5,231
11,650 11,700 368 3,733 4,670 5,254 560 3,733 4,670 5,254
11,700 11,750 364 3,733 4,690 5,276 560 3,733 4,690 5,276
11,750 11,800 360 3,733 4,710 5,299 560 3,733 4,710 5,299
11,800 11,850 356 3,733 4,730 5,321 560 3,733 4,730 5,321
11,850 11,900 352 3,733 4,750 5,344 560 3,733 4,750 5,344
11,900 11,950 348 3,733 4,770 5,366 560 3,733 4,770 5,366
11,950 12,000 345 3,733 4,790 5,389 560 3,733 4,790 5,389
12,000 12,050 341 3,733 4,810 5,411 560 3,733 4,810 5,411
12,050 12,100 337 3,733 4,830 5,434 560 3,733 4,830 5,434
12,100 12,150 333 3,733 4,850 5,456 560 3,733 4,850 5,456
12,150 12,200 329 3,733 4,870 5,479 560 3,733 4,870 5,479
12,200 12,250 326 3,733 4,890 5,501 560 3,733 4,890 5,501
12,250 12,300 322 3,733 4,910 5,524 560 3,733 4,910 5,524
12,300 12,350 318 3,733 4,930 5,546 560 3,733 4,930 5,546
12,350 12,400 314 3,733 4,950 5,569 560 3,733 4,950 5,569
12,400 12,450 310 3,733 4,970 5,591 560 3,733 4,970 5,591
12,450 12,500 306 3,733 4,990 5,614 560 3,733 4,990 5,614
12,500 12,550 303 3,733 5,010 5,636 560 3,733 5,010 5,636
12,550 12,600 299 3,733 5,030 5,659 560 3,733 5,030 5,659
12,600 12,650 295 3,733 5,050 5,681 560 3,733 5,050 5,681
12,650 12,700 291 3,733 5,070 5,704 560 3,733 5,070 5,704
12,700 12,750 287 3,733 5,090 5,726 560 3,733 5,090 5,726
12,750 12,800 283 3,733 5,110 5,749 560 3,733 5,110 5,749
12,800 12,850 280 3,733 5,130 5,771 560 3,733 5,130 5,771
12,850 12,900 276 3,733 5,150 5,794 560 3,733 5,150 5,794
12,900 12,950 272 3,733 5,170 5,816 560 3,733 5,170 5,816
12,950 13,000 268 3,733 5,190 5,839 560 3,733 5,190 5,839
13,000 13,050 264 3,733 5,210 5,861 560 3,733 5,210 5,861
13,050 13,100 260 3,733 5,230 5,884 560 3,733 5,230 5,884
13,100 13,150 257 3,733 5,250 5,906 560 3,733 5,250 5,906
13,150 13,200 253 3,733 5,270 5,929 560 3,733 5,270 5,929
13,200 13,250 249 3,733 5,290 5,951 560 3,733 5,290 5,951
13,250 13,300 245 3,733 5,310 5,974 560 3,733 5,310 5,974
13,300 13,350 241 3,733 5,330 5,996 560 3,733 5,330 5,996
13,350 13,400 238 3,733 5,350 6,019 560 3,733 5,350 6,019
13,400 13,450 234 3,733 5,370 6,041 560 3,733 5,370 6,041
13,450 13,500 230 3,733 5,390 6,064 560 3,733 5,390 6,064
13,500 13,550 226 3,733 5,410 6,086 560 3,733 5,410 6,086
13,550 13,600 222 3,733 5,430 6,109 560 3,733 5,430 6,109
13,600 13,650 218 3,733 5,450 6,131 560 3,733 5,450 6,131
13,650 13,700 215 3,733 5,470 6,154 560 3,733 5,470 6,154
13,700 13,750 211 3,733 5,490 6,176 560 3,733 5,490 6,176
13,750 13,800 207 3,733 5,510 6,199 560 3,733 5,510 6,199
13,800 13,850 203 3,733 5,530 6,221 560 3,733 5,530 6,221
13,850 13,900 199 3,733 5,550 6,244 560 3,733 5,550 6,244
13,900 13,950 195 3,733 5,570 6,266 560 3,733 5,570 6,266
13,950 14,000 192 3,733 5,590 6,289 560 3,733 5,590 6,289
14,000 14,050 188 3,733 5,610 6,311 560 3,733 5,610 6,311
14,050 14,100 184 3,733 5,630 6,334 560 3,733 5,630 6,334
14,100 14,150 180 3,733 5,650 6,356 560 3,733 5,650 6,356
14,150 14,200 176 3,733 5,670 6,379 560 3,733 5,670 6,379
14,200 14,250 173 3,733 5,690 6,401 560 3,733 5,690 6,401
14,250 14,300 169 3,733 5,710 6,424 560 3,733 5,710 6,424
14,300 14,350 165 3,733 5,730 6,446 560 3,733 5,730 6,446
14,350 14,400 161 3,733 5,750 6,469 560 3,733 5,750 6,469
14,400 14,450 157 3,733 5,770 6,491 560 3,733 5,770 6,491
14,450 14,500 153 3,733 5,790 6,514 560 3,733 5,790 6,514
14,500 14,550 150 3,733 5,810 6,536 560 3,733 5,810 6,536
14,550 14,600 146 3,733 5,830 6,559 560 3,733 5,830 6,559
14,600 14,650 142 3,733 5,850 6,581 560 3,733 5,850 6,581
14,650 14,700 138 3,733 5,870 6,604 560 3,733 5,870 6,604
14,700 14,750 134 3,733 5,890 6,626 560 3,733 5,890 6,626
14,750 14,800 130 3,733 5,910 6,649 560 3,733 5,910 6,649
14,800 14,850 127 3,733 5,930 6,671 560 3,733 5,930 6,671
14,850 14,900 123 3,733 5,950 6,694 560 3,733 5,950 6,694
14,900 14,950 119 3,733 5,970 6,716 560 3,733 5,970 6,716
14,950 15,000 115 3,733 5,990 6,739 560 3,733 5,990 6,739
15,000 15,050 111 3,733 6,010 6,761 560 3,733 6,010 6,761
15,050 15,100 107 3,733 6,030 6,784 560 3,733 6,030 6,784
15,100 15,150 104 3,733 6,050 6,806 560 3,733 6,050 6,806
15,150 15,200 100 3,733 6,070 6,829 560 3,733 6,070 6,829
15,200 15,250 96 3,733 6,090 6,851 560 3,733 6,090 6,851
15,250 15,300 92 3,733 6,110 6,874 560 3,733 6,110 6,874
15,300 15,350 88 3,733 6,130 6,896 557 3,733 6,130 6,896
15,350 15,400 85 3,733 6,150 6,919 553 3,733 6,150 6,919
15,400 15,450 81 3,733 6,164 6,935 550 3,733 6,164 6,935
15,450 15,500 77 3,733 6,164 6,935 546 3,733 6,164 6,935
15,500 15,550 73 3,733 6,164 6,935 542 3,733 6,164 6,935
15,550 15,600 69 3,733 6,164 6,935 538 3,733 6,164 6,935
15,600 15,650 65 3,733 6,164 6,935 534 3,733 6,164 6,935
15,650 15,700 62 3,733 6,164 6,935 531 3,733 6,164 6,935
15,700 15,750 58 3,733 6,164 6,935 527 3,733 6,164 6,935
15,750 15,800 54 3,733 6,164 6,935 523 3,733 6,164 6,935
15,800 15,850 50 3,733 6,164 6,935 519 3,733 6,164 6,935
15,850 15,900 46 3,733 6,164 6,935 515 3,733 6,164 6,935
15,900 15,950 42 3,733 6,164 6,935 511 3,733 6,164 6,935
15,950 16,000 39 3,733 6,164 6,935 508 3,733 6,164 6,935
16,000 16,050 35 3,733 6,164 6,935 504 3,733 6,164 6,935
16,050 16,100 31 3,733 6,164 6,935 500 3,733 6,164 6,935
16,100 16,150 27 3,733 6,164 6,935 496 3,733 6,164 6,935
16,150 16,200 23 3,733 6,164 6,935 492 3,733 6,164 6,935
16,200 16,250 20 3,733 6,164 6,935 488 3,733 6,164 6,935
16,250 16,300 16 3,733 6,164 6,935 485 3,733 6,164 6,935
16,300 16,350 12 3,733 6,164 6,935 481 3,733 6,164 6,935
16,350 16,400 8 3,733 6,164 6,935 477 3,733 6,164 6,935
16,400 16,450 4 3,733 6,164 6,935 473 3,733 6,164 6,935
16,450 16,500 *

* If the amount you are looking up from the worksheet is at least $16,450 but less than $16,480, and you have no qualifying children who have valid SSNs, your credit is $1.

If the amount you are looking up from the worksheet is $16,480 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

3,733 6,164 6,935 469 3,733 6,164 6,935
16,500 16,550 0 3,733 6,164 6,935 466 3,733 6,164 6,935
16,550 16,600 0 3,733 6,164 6,935 462 3,733 6,164 6,935
16,600 16,650 0 3,733 6,164 6,935 458 3,733 6,164 6,935
16,650 16,700 0 3,733 6,164 6,935 454 3,733 6,164 6,935
16,700 16,750 0 3,733 6,164 6,935 450 3,733 6,164 6,935
16,750 16,800 0 3,733 6,164 6,935 446 3,733 6,164 6,935
16,800 16,850 0 3,733 6,164 6,935 443 3,733 6,164 6,935
16,850 16,900 0 3,733 6,164 6,935 439 3,733 6,164 6,935
16,900 16,950 0 3,733 6,164 6,935 435 3,733 6,164 6,935
16,950 17,000 0 3,733 6,164 6,935 431 3,733 6,164 6,935
17,000 17,050 0 3,733 6,164 6,935 427 3,733 6,164 6,935
17,050 17,100 0 3,733 6,164 6,935 423 3,733 6,164 6,935
17,100 17,150 0 3,733 6,164 6,935 420 3,733 6,164 6,935
17,150 17,200 0 3,733 6,164 6,935 416 3,733 6,164 6,935
17,200 17,250 0 3,733 6,164 6,935 412 3,733 6,164 6,935
17,250 17,300 0 3,733 6,164 6,935 408 3,733 6,164 6,935
17,300 17,350 0 3,733 6,164 6,935 404 3,733 6,164 6,935
17,350 17,400 0 3,733 6,164 6,935 400 3,733 6,164 6,935
17,400 17,450 0 3,733 6,164 6,935 397 3,733 6,164 6,935
17,450 17,500 0 3,733 6,164 6,935 393 3,733 6,164 6,935
17,500 17,550 0 3,733 6,164 6,935 389 3,733 6,164 6,935
17,550 17,600 0 3,733 6,164 6,935 385 3,733 6,164 6,935
17,600 17,650 0 3,733 6,164 6,935 381 3,733 6,164 6,935
17,650 17,700 0 3,733 6,164 6,935 378 3,733 6,164 6,935
17,700 17,750 0 3,733 6,164 6,935 374 3,733 6,164 6,935
17,750 17,800 0 3,733 6,164 6,935 370 3,733 6,164 6,935
17,800 17,850 0 3,733 6,164 6,935 366 3,733 6,164 6,935
17,850 17,900 0 3,733 6,164 6,935 362 3,733 6,164 6,935
17,900 17,950 0 3,733 6,164 6,935 358 3,733 6,164 6,935
17,950 18,000 0 3,733 6,164 6,935 355 3,733 6,164 6,935
18,000 18,050 0 3,733 6,164 6,935 351 3,733 6,164 6,935
18,050 18,100 0 3,733 6,164 6,935 347 3,733 6,164 6,935
18,100 18,150 0 3,733 6,164 6,935 343 3,733 6,164 6,935
18,150 18,200 0 3,733 6,164 6,935 339 3,733 6,164 6,935
18,200 18,250 0 3,733 6,164 6,935 335 3,733 6,164 6,935
18,250 18,300 0 3,733 6,164 6,935 332 3,733 6,164 6,935
18,300 18,350 0 3,733 6,164 6,935 328 3,733 6,164 6,935
18,350 18,400 0 3,733 6,164 6,935 324 3,733 6,164 6,935
18,400 18,450 0 3,733 6,164 6,935 320 3,733 6,164 6,935
18,450 18,500 0 3,733 6,164 6,935 316 3,733 6,164 6,935
18,500 18,550 0 3,733 6,164 6,935 313 3,733 6,164 6,935
18,550 18,600 0 3,733 6,164 6,935 309 3,733 6,164 6,935
18,600 18,650 0 3,733 6,164 6,935 305 3,733 6,164 6,935
18,650 18,700 0 3,733 6,164 6,935 301 3,733 6,164 6,935
18,700 18,750 0 3,733 6,164 6,935 297 3,733 6,164 6,935
18,750 18,800 0 3,733 6,164 6,935 293 3,733 6,164 6,935
18,800 18,850 0 3,733 6,164 6,935 290 3,733 6,164 6,935
18,850 18,900 0 3,733 6,164 6,935 286 3,733 6,164 6,935
18,900 18,950 0 3,733 6,164 6,935 282 3,733 6,164 6,935
18,950 19,000 0 3,733 6,164 6,935 278 3,733 6,164 6,935
19,000 19,050 0 3,733 6,164 6,935 274 3,733 6,164 6,935
19,050 19,100 0 3,733 6,164 6,935 270 3,733 6,164 6,935
19,100 19,150 0 3,733 6,164 6,935 267 3,733 6,164 6,935
19,150 19,200 0 3,733 6,164 6,935 263 3,733 6,164 6,935
19,200 19,250 0 3,733 6,164 6,935 259 3,733 6,164 6,935
19,250 19,300 0 3,733 6,164 6,935 255 3,733 6,164 6,935
19,300 19,350 0 3,733 6,164 6,935 251 3,733 6,164 6,935
19,350 19,400 0 3,733 6,164 6,935 247 3,733 6,164 6,935
19,400 19,450 0 3,733 6,164 6,935 244 3,733 6,164 6,935
19,450 19,500 0 3,733 6,164 6,935 240 3,733 6,164 6,935
19,500 19,550 0 3,733 6,164 6,935 236 3,733 6,164 6,935
19,550 19,600 0 3,733 6,164 6,935 232 3,733 6,164 6,935
19,600 19,650 0 3,733 6,164 6,935 228 3,733 6,164 6,935
19,650 19,700 0 3,733 6,164 6,935 225 3,733 6,164 6,935
19,700 19,750 0 3,733 6,164 6,935 221 3,733 6,164 6,935
19,750 19,800 0 3,733 6,164 6,935 217 3,733 6,164 6,935
19,800 19,850 0 3,733 6,164 6,935 213 3,733 6,164 6,935
19,850 19,900 0 3,733 6,164 6,935 209 3,733 6,164 6,935
19,900 19,950 0 3,733 6,164 6,935 205 3,733 6,164 6,935
19,950 20,000 0 3,733 6,164 6,935 202 3,733 6,164 6,935
20,000 20,050 0 3,733 6,164 6,935 198 3,733 6,164 6,935
20,050 20,100 0 3,733 6,164 6,935 194 3,733 6,164 6,935
20,100 20,150 0 3,733 6,164 6,935 190 3,733 6,164 6,935
20,150 20,200 0 3,726 6,155 6,925 186 3,733 6,164 6,935
20,200 20,250 0 3,718 6,144 6,914 182 3,733 6,164 6,935
20,250 20,300 0 3,710 6,133 6,904 179 3,733 6,164 6,935
20,300 20,350 0 3,702 6,123 6,893 175 3,733 6,164 6,935
20,350 20,400 0 3,694 6,112 6,883 171 3,733 6,164 6,935
20,400 20,450 0 3,686 6,102 6,872 167 3,733 6,164 6,935
20,450 20,500 0 3,678 6,091 6,862 163 3,733 6,164 6,935
20,500 20,550 0 3,670 6,081 6,851 160 3,733 6,164 6,935
20,550 20,600 0 3,662 6,070 6,841 156 3,733 6,164 6,935
20,600 20,650 0 3,654 6,060 6,830 152 3,733 6,164 6,935
20,650 20,700 0 3,646 6,049 6,820 148 3,733 6,164 6,935
20,700 20,750 0 3,638 6,039 6,809 144 3,733 6,164 6,935
20,750 20,800 0 3,630 6,028 6,799 140 3,733 6,164 6,935
20,800 20,850 0 3,622 6,018 6,788 137 3,733 6,164 6,935
20,850 20,900 0 3,614 6,007 6,778 133 3,733 6,164 6,935
20,900 20,950 0 3,606 5,997 6,767 129 3,733 6,164 6,935
20,950 21,000 0 3,598 5,986 6,757 125 3,733 6,164 6,935
21,000 21,050 0 3,590 5,976 6,746 121 3,733 6,164 6,935
21,050 21,100 0 3,582 5,965 6,735 117 3,733 6,164 6,935
21,100 21,150 0 3,574 5,954 6,725 114 3,733 6,164 6,935
21,150 21,200 0 3,566 5,944 6,714 110 3,733 6,164 6,935
21,200 21,250 0 3,558 5,933 6,704 106 3,733 6,164 6,935
21,250 21,300 0 3,550 5,923 6,693 102 3,733 6,164 6,935
21,300 21,350 0 3,542 5,912 6,683 98 3,733 6,164 6,935
21,350 21,400 0 3,534 5,902 6,672 94 3,733 6,164 6,935
21,400 21,450 0 3,526 5,891 6,662 91 3,733 6,164 6,935
21,450 21,500 0 3,518 5,881 6,651 87 3,733 6,164 6,935
21,500 21,550 0 3,510 5,870 6,641 83 3,733 6,164 6,935
21,550 21,600 0 3,502 5,860 6,630 79 3,733 6,164 6,935
21,600 21,650 0 3,494 5,849 6,620 75 3,733 6,164 6,935
21,650 21,700 0 3,486 5,839 6,609 72 3,733 6,164 6,935
21,700 21,750 0 3,478 5,828 6,599 68 3,733 6,164 6,935
21,750 21,800 0 3,470 5,818 6,588 64 3,733 6,164 6,935
21,800 21,850 0 3,462 5,807 6,578 60 3,733 6,164 6,935
21,850 21,900 0 3,454 5,797 6,567 56 3,733 6,164 6,935
21,900 21,950 0 3,446 5,786 6,556 52 3,733 6,164 6,935
21,950 22,000 0 3,438 5,775 6,546 49 3,733 6,164 6,935
22,000 22,050 0 3,430 5,765 6,535 45 3,733 6,164 6,935
22,050 22,100 0 3,422 5,754 6,525 41 3,733 6,164 6,935
22,100 22,150 0 3,414 5,744 6,514 37 3,733 6,164 6,935
22,150 22,200 0 3,406 5,733 6,504 33 3,733 6,164 6,935
22,200 22,250 0 3,398 5,723 6,493 29 3,733 6,164 6,935
22,250 22,300 0 3,390 5,712 6,483 26 3,733 6,164 6,935
22,300 22,350 0 3,382 5,702 6,472 22 3,733 6,164 6,935
22,350 22,400 0 3,374 5,691 6,462 18 3,733 6,164 6,935
22,400 22,450 0 3,366 5,681 6,451 14 3,733 6,164 6,935
22,450 22,500 0 3,358 5,670 6,441 10 3,733 6,164 6,935
22,500 22,550 0 3,350 5,660 6,430 7 3,733 6,164 6,935
22,550 22,600 0 3,342 5,649 6,420 3 3,733 6,164 6,935
22,600 22,650 0 3,334 5,639 6,409 *

* If the amount you are looking up from the worksheet is at least $22,600 but less than $22,610, and you have no qualifying children who have valid SSNs, your credit is $0.

If the amount you are looking up from the worksheet is $22,610 or more, and you have no qualifying children who have valid SSN’s, you can’t take the credit.

3,733 6,164 6,935
22,650 22,700 0 3,327 5,628 6,399 0 3,733 6,164 6,935
22,700 22,750 0 3,319 5,617 6,388 0 3,733 6,164 6,935
22,750 22,800 0 3,311 5,607 6,377 0 3,733 6,164 6,935
22,800 22,850 0 3,303 5,596 6,367 0 3,733 6,164 6,935
22,850 22,900 0 3,295 5,586 6,356 0 3,733 6,164 6,935
22,900 22,950 0 3,287 5,575 6,346 0 3,733 6,164 6,935
22,950 23,000 0 3,279 5,565 6,335 0 3,733 6,164 6,935
23,000 23,050 0 3,271 5,554 6,325 0 3,733 6,164 6,935
23,050 23,100 0 3,263 5,544 6,314 0 3,733 6,164 6,935
23,100 23,150 0 3,255 5,533 6,304 0 3,733 6,164 6,935
23,150 23,200 0 3,247 5,523 6,293 0 3,733 6,164 6,935
23,200 23,250 0 3,239 5,512 6,283 0 3,733 6,164 6,935
23,250 23,300 0 3,231 5,502 6,272 0 3,733 6,164 6,935
23,300 23,350 0 3,223 5,491 6,262 0 3,733 6,164 6,935
23,350 23,400 0 3,215 5,481 6,251 0 3,733 6,164 6,935
23,400 23,450 0 3,207 5,470 6,241 0 3,733 6,164 6,935
23,450 23,500 0 3,199 5,460 6,230 0 3,733 6,164 6,935
23,500 23,550 0 3,191 5,449 6,220 0 3,733 6,164 6,935
23,550 23,600 0 3,183 5,438 6,209 0 3,733 6,164 6,935
23,600 23,650 0 3,175 5,428 6,198 0 3,733 6,164 6,935
23,650 23,700 0 3,167 5,417 6,188 0 3,733 6,164 6,935
23,700 23,750 0 3,159 5,407 6,177 0 3,733 6,164 6,935
23,750 23,800 0 3,151 5,396 6,167 0 3,733 6,164 6,935
23,800 23,850 0 3,143 5,386 6,156 0 3,733 6,164 6,935
23,850 23,900 0 3,135 5,375 6,146 0 3,733 6,164 6,935
23,900 23,950 0 3,127 5,365 6,135 0 3,733 6,164 6,935
23,950 24,000 0 3,119 5,354 6,125 0 3,733 6,164 6,935
24,000 24,050 0 3,111 5,344 6,114 0 3,733 6,164 6,935
24,050 24,100 0 3,103 5,333 6,104 0 3,733 6,164 6,935
24,100 24,150 0 3,095 5,323 6,093 0 3,733 6,164 6,935
24,150 24,200 0 3,087 5,312 6,083 0 3,733 6,164 6,935
24,200 24,250 0 3,079 5,302 6,072 0 3,733 6,164 6,935
24,250 24,300 0 3,071 5,291 6,062 0 3,733 6,164 6,935
24,300 24,350 0 3,063 5,281 6,051 0 3,733 6,164 6,935
24,350 24,400 0 3,055 5,270 6,041 0 3,733 6,164 6,935
24,400 24,450 0 3,047 5,259 6,030 0 3,733 6,164 6,935
24,450 24,500 0 3,039 5,249 6,019 0 3,733 6,164 6,935
24,500 24,550 0 3,031 5,238 6,009 0 3,733 6,164 6,935
24,550 24,600 0 3,023 5,228 5,998 0 3,733 6,164 6,935
24,600 24,650 0 3,015 5,217 5,988 0 3,733 6,164 6,935
24,650 24,700 0 3,007 5,207 5,977 0 3,733 6,164 6,935
24,700 24,750 0 2,999 5,196 5,967 0 3,733 6,164 6,935
24,750 24,800 0 2,991 5,186 5,956 0 3,733 6,164 6,935
24,800 24,850 0 2,983 5,175 5,946 0 3,733 6,164 6,935
24,850 24,900 0 2,975 5,165 5,935 0 3,733 6,164 6,935
24,900 24,950 0 2,967 5,154 5,925 0 3,733 6,164 6,935
24,950 25,000 0 2,959 5,144 5,914 0 3,733 6,164 6,935
25,000 25,050 0 2,951 5,133 5,904 0 3,733 6,164 6,935
25,050 25,100 0 2,943 5,123 5,893 0 3,733 6,164 6,935
25,100 25,150 0 2,935 5,112 5,883 0 3,733 6,164 6,935
25,150 25,200 0 2,927 5,102 5,872 0 3,733 6,164 6,935
25,200 25,250 0 2,919 5,091 5,861 0 3,733 6,164 6,935
25,250 25,300 0 2,911 5,080 5,851 0 3,733 6,164 6,935
25,300 25,350 0 2,903 5,070 5,840 0 3,733 6,164 6,935
25,350 25,400 0 2,895 5,059 5,830 0 3,733 6,164 6,935
25,400 25,450 0 2,887 5,049 5,819 0 3,733 6,164 6,935
25,450 25,500 0 2,879 5,038 5,809 0 3,733 6,164 6,935
25,500 25,550 0 2,871 5,028 5,798 0 3,733 6,164 6,935
25,550 25,600 0 2,863 5,017 5,788 0 3,733 6,164 6,935
25,600 25,650 0 2,855 5,007 5,777 0 3,733 6,164 6,935
25,650 25,700 0 2,847 4,996 5,767 0 3,733 6,164 6,935
25,700 25,750 0 2,839 4,986 5,756 0 3,733 6,164 6,935
25,750 25,800 0 2,831 4,975 5,746 0 3,733 6,164 6,935
25,800 25,850 0 2,823 4,965 5,735 0 3,733 6,164 6,935
25,850 25,900 0 2,815 4,954 5,725 0 3,733 6,164 6,935
25,900 25,950 0 2,807 4,944 5,714 0 3,733 6,164 6,935
25,950 26,000 0 2,799 4,933 5,704 0 3,733 6,164 6,935
26,000 26,050 0 2,791 4,923 5,693 0 3,733 6,164 6,935
26,050 26,100 0 2,783 4,912 5,682 0 3,733 6,164 6,935
26,100 26,150 0 2,775 4,901 5,672 0 3,733 6,164 6,935
26,150 26,200 0 2,767 4,891 5,661 0 3,733 6,164 6,935
26,200 26,250 0 2,759 4,880 5,651 0 3,733 6,164 6,935
26,250 26,300 0 2,751 4,870 5,640 0 3,733 6,164 6,935
26,300 26,350 0 2,743 4,859 5,630 0 3,723 6,150 6,921
26,350 26,400 0 2,735 4,849 5,619 0 3,715 6,140 6,910
26,400 26,450 0 2,727 4,838 5,609 0 3,707 6,129 6,900
26,450 26,500 0 2,719 4,828 5,598 0 3,699 6,119 6,889
26,500 26,550 0 2,711 4,817 5,588 0 3,691 6,108 6,879
26,550 26,600 0 2,703 4,807 5,577 0 3,683 6,098 6,868
26,600 26,650 0 2,695 4,796 5,567 0 3,675 6,087 6,858
26,650 26,700 0 2,687 4,786 5,556 0 3,667 6,077 6,847
26,700 26,750 0 2,679 4,775 5,546 0 3,659 6,066 6,837
26,750 26,800 0 2,671 4,765 5,535 0 3,651 6,056 6,826
26,800 26,850 0 2,663 4,754 5,525 0 3,643 6,045 6,816
26,850 26,900 0 2,655 4,744 5,514 0 3,635 6,034 6,805
26,900 26,950 0 2,647 4,733 5,503 0 3,627 6,024 6,794
26,950 27,000 0 2,639 4,722 5,493 0 3,619 6,013 6,784
27,000 27,050 0 2,631 4,712 5,482 0 3,611 6,003 6,773
27,050 27,100 0 2,623 4,701 5,472 0 3,603 5,992 6,763
27,100 27,150 0 2,615 4,691 5,461 0 3,595 5,982 6,752
27,150 27,200 0 2,607 4,680 5,451 0 3,587 5,971 6,742
27,200 27,250 0 2,599 4,670 5,440 0 3,579 5,961 6,731
27,250 27,300 0 2,591 4,659 5,430 0 3,571 5,950 6,721
27,300 27,350 0 2,583 4,649 5,419 0 3,563 5,940 6,710
27,350 27,400 0 2,575 4,638 5,409 0 3,555 5,929 6,700
27,400 27,450 0 2,567 4,628 5,398 0 3,547 5,919 6,689
27,450 27,500 0 2,559 4,617 5,388 0 3,539 5,908 6,679
27,500 27,550 0 2,551 4,607 5,377 0 3,531 5,898 6,668
27,550 27,600 0 2,543 4,596 5,367 0 3,523 5,887 6,658
27,600 27,650 0 2,535 4,586 5,356 0 3,515 5,877 6,647
27,650 27,700 0 2,528 4,575 5,346 0 3,507 5,866 6,637
27,700 27,750 0 2,520 4,564 5,335 0 3,499 5,855 6,626
27,750 27,800 0 2,512 4,554 5,324 0 3,491 5,845 6,615
27,800 27,850 0 2,504 4,543 5,314 0 3,483 5,834 6,605
27,850 27,900 0 2,496 4,533 5,303 0 3,475 5,824 6,594
27,900 27,950 0 2,488 4,522 5,293 0 3,467 5,813 6,584
27,950 28,000 0 2,480 4,512 5,282 0 3,459 5,803 6,573
28,000 28,050 0 2,472 4,501 5,272 0 3,451 5,792 6,563
28,050 28,100 0 2,464 4,491 5,261 0 3,443 5,782 6,552
28,100 28,150 0 2,456 4,480 5,251 0 3,435 5,771 6,542
28,150 28,200 0 2,448 4,470 5,240 0 3,427 5,761 6,531
28,200 28,250 0 2,440 4,459 5,230 0 3,419 5,750 6,521
28,250 28,300 0 2,432 4,449 5,219 0 3,411 5,740 6,510
28,300 28,350 0 2,424 4,438 5,209 0 3,403 5,729 6,500
28,350 28,400 0 2,416 4,428 5,198 0 3,395 5,719 6,489
28,400 28,450 0 2,408 4,417 5,188 0 3,387 5,708 6,479
28,450 28,500 0 2,400 4,407 5,177 0 3,379 5,698 6,468
28,500 28,550 0 2,392 4,396 5,167 0 3,371 5,687 6,457
28,550 28,600 0 2,384 4,385 5,156 0 3,363 5,676 6,447
28,600 28,650 0 2,376 4,375 5,145 0 3,355 5,666 6,436
28,650 28,700 0 2,368 4,364 5,135 0 3,347 5,655 6,426
28,700 28,750 0 2,360 4,354 5,124 0 3,339 5,645 6,415
28,750 28,800 0 2,352 4,343 5,114 0 3,331 5,634 6,405
28,800 28,850 0 2,344 4,333 5,103 0 3,323 5,624 6,394
28,850 28,900 0 2,336 4,322 5,093 0 3,315 5,613 6,384
28,900 28,950 0 2,328 4,312 5,082 0 3,307 5,603 6,373
28,950 29,000 0 2,320 4,301 5,072 0 3,299 5,592 6,363
29,000 29,050 0 2,312 4,291 5,061 0 3,291 5,582 6,352
29,050 29,100 0 2,304 4,280 5,051 0 3,283 5,571 6,342
29,100 29,150 0 2,296 4,270 5,040 0 3,275 5,561 6,331
29,150 29,200 0 2,288 4,259 5,030 0 3,267 5,550 6,321
29,200 29,250 0 2,280 4,249 5,019 0 3,259 5,540 6,310
29,250 29,300 0 2,272 4,238 5,009 0 3,251 5,529 6,300
29,300 29,350 0 2,264 4,228 4,998 0 3,243 5,519 6,289
29,350 29,400 0 2,256 4,217 4,988 0 3,235 5,508 6,278
29,400 29,450 0 2,248 4,206 4,977 0 3,227 5,497 6,268
29,450 29,500 0 2,240 4,196 4,966 0 3,219 5,487 6,257
29,500 29,550 0 2,232 4,185 4,956 0 3,211 5,476 6,247
29,550 29,600 0 2,224 4,175 4,945 0 3,203 5,466 6,236
29,600 29,650 0 2,216 4,164 4,935 0 3,195 5,455 6,226
29,650 29,700 0 2,208 4,154 4,924 0 3,187 5,445 6,215
29,700 29,750 0 2,200 4,143 4,914 0 3,179 5,434 6,205
29,750 29,800 0 2,192 4,133 4,903 0 3,172 5,424 6,194
29,800 29,850 0 2,184 4,122 4,893 0 3,164 5,413 6,184
29,850 29,900 0 2,176 4,112 4,882 0 3,156 5,403 6,173
29,900 29,950 0 2,168 4,101 4,872 0 3,148 5,392 6,163
29,950 30,000 0 2,160 4,091 4,861 0 3,140 5,382 6,152
30,000 30,050 0 2,152 4,080 4,851 0 3,132 5,371 6,142
30,050 30,100 0 2,144 4,070 4,840 0 3,124 5,361 6,131
30,100 30,150 0 2,136 4,059 4,830 0 3,116 5,350 6,121
30,150 30,200 0 2,128 4,049 4,819 0 3,108 5,340 6,110
30,200 30,250 0 2,120 4,038 4,808 0 3,100 5,329 6,099
30,250 30,300 0 2,112 4,027 4,798 0 3,092 5,318 6,089
30,300 30,350 0 2,104 4,017 4,787 0 3,084 5,308 6,078
30,350 30,400 0 2,096 4,006 4,777 0 3,076 5,297 6,068
30,400 30,450 0 2,088 3,996 4,766 0 3,068 5,287 6,057
30,450 30,500 0 2,080 3,985 4,756 0 3,060 5,276 6,047
30,500 30,550 0 2,072 3,975 4,745 0 3,052 5,266 6,036
30,550 30,600 0 2,064 3,964 4,735 0 3,044 5,255 6,026
30,600 30,650 0 2,056 3,954 4,724 0 3,036 5,245 6,015
30,650 30,700 0 2,048 3,943 4,714 0 3,028 5,234 6,005
30,700 30,750 0 2,040 3,933 4,703 0 3,020 5,224 5,994
30,750 30,800 0 2,032 3,922 4,693 0 3,012 5,213 5,984
30,800 30,850 0 2,024 3,912 4,682 0 3,004 5,203 5,973
30,850 30,900 0 2,016 3,901 4,672 0 2,996 5,192 5,963
30,900 30,950 0 2,008 3,891 4,661 0 2,988 5,182 5,952
30,950 31,000 0 2,000 3,880 4,651 0 2,980 5,171 5,942
31,000 31,050 0 1,992 3,870 4,640 0 2,972 5,160 5,931
31,050 31,100 0 1,984 3,859 4,629 0 2,964 5,150 5,920
31,100 31,150 0 1,976 3,848 4,619 0 2,956 5,139 5,910
31,150 31,200 0 1,968 3,838 4,608 0 2,948 5,129 5,899
31,200 31,250 0 1,960 3,827 4,598 0 2,940 5,118 5,889
31,250 31,300 0 1,952 3,817 4,587 0 2,932 5,108 5,878
31,300 31,350 0 1,944 3,806 4,577 0 2,924 5,097 5,868
31,350 31,400 0 1,936 3,796 4,566 0 2,916 5,087 5,857
31,400 31,450 0 1,928 3,785 4,556 0 2,908 5,076 5,847
31,450 31,500 0 1,920 3,775 4,545 0 2,900 5,066 5,836
31,500 31,550 0 1,912 3,764 4,535 0 2,892 5,055 5,826
31,550 31,600 0 1,904 3,754 4,524 0 2,884 5,045 5,815
31,600 31,650 0 1,896 3,743 4,514 0 2,876 5,034 5,805
31,650 31,700 0 1,888 3,733 4,503 0 2,868 5,024 5,794
31,700 31,750 0 1,880 3,722 4,493 0 2,860 5,013 5,784
31,750 31,800 0 1,872 3,712 4,482 0 2,852 5,003 5,773
31,800 31,850 0 1,864 3,701 4,472 0 2,844 4,992 5,763
31,850 31,900 0 1,856 3,691 4,461 0 2,836 4,981 5,752
31,900 31,950 0 1,848 3,680 4,450 0 2,828 4,971 5,741
31,950 32,000 0 1,840 3,669 4,440 0 2,820 4,960 5,731
32,000 32,050 0 1,832 3,659 4,429 0 2,812 4,950 5,720
32,050 32,100 0 1,824 3,648 4,419 0 2,804 4,939 5,710
32,100 32,150 0 1,816 3,638 4,408 0 2,796 4,929 5,699
32,150 32,200 0 1,808 3,627 4,398 0 2,788 4,918 5,689
32,200 32,250 0 1,800 3,617 4,387 0 2,780 4,908 5,678
32,250 32,300 0 1,792 3,606 4,377 0 2,772 4,897 5,668
32,300 32,350 0 1,784 3,596 4,366 0 2,764 4,887 5,657
32,350 32,400 0 1,776 3,585 4,356 0 2,756 4,876 5,647
32,400 32,450 0 1,768 3,575 4,345 0 2,748 4,866 5,636
32,450 32,500 0 1,760 3,564 4,335 0 2,740 4,855 5,626
32,500 32,550 0 1,752 3,554 4,324 0 2,732 4,845 5,615
32,550 32,600 0 1,744 3,543 4,314 0 2,724 4,834 5,605
32,600 32,650 0 1,736 3,533 4,303 0 2,716 4,824 5,594
32,650 32,700 0 1,729 3,522 4,293 0 2,708 4,813 5,584
32,700 32,750 0 1,721 3,511 4,282 0 2,700 4,802 5,573
32,750 32,800 0 1,713 3,501 4,271 0 2,692 4,792 5,562
32,800 32,850 0 1,705 3,490 4,261 0 2,684 4,781 5,552
32,850 32,900 0 1,697 3,480 4,250 0 2,676 4,771 5,541
32,900 32,950 0 1,689 3,469 4,240 0 2,668 4,760 5,531
32,950 33,000 0 1,681 3,459 4,229 0 2,660 4,750 5,520
33,000 33,050 0 1,673 3,448 4,219 0 2,652 4,739 5,510
33,050 33,100 0 1,665 3,438 4,208 0 2,644 4,729 5,499
33,100 33,150 0 1,657 3,427 4,198 0 2,636 4,718 5,489
33,150 33,200 0 1,649 3,417 4,187 0 2,628 4,708 5,478
33,200 33,250 0 1,641 3,406 4,177 0 2,620 4,697 5,468
33,250 33,300 0 1,633 3,396 4,166 0 2,612 4,687 5,457
33,300 33,350 0 1,625 3,385 4,156 0 2,604 4,676 5,447
33,350 33,400 0 1,617 3,375 4,145 0 2,596 4,666 5,436
33,400 33,450 0 1,609 3,364 4,135 0 2,588 4,655 5,426
33,450 33,500 0 1,601 3,354 4,124 0 2,580 4,645 5,415
33,500 33,550 0 1,593 3,343 4,114 0 2,572 4,634 5,404
33,550 33,600 0 1,585 3,332 4,103 0 2,564 4,623 5,394
33,600 33,650 0 1,577 3,322 4,092 0 2,556 4,613 5,383
33,650 33,700 0 1,569 3,311 4,082 0 2,548 4,602 5,373
33,700 33,750 0 1,561 3,301 4,071 0 2,540 4,592 5,362
33,750 33,800 0 1,553 3,290 4,061 0 2,532 4,581 5,352
33,800 33,850 0 1,545 3,280 4,050 0 2,524 4,571 5,341
33,850 33,900 0 1,537 3,269 4,040 0 2,516 4,560 5,331
33,900 33,950 0 1,529 3,259 4,029 0 2,508 4,550 5,320
33,950 34,000 0 1,521 3,248 4,019 0 2,500 4,539 5,310
34,000 34,050 0 1,513 3,238 4,008 0 2,492 4,529 5,299
34,050 34,100 0 1,505 3,227 3,998 0 2,484 4,518 5,289
34,100 34,150 0 1,497 3,217 3,987 0 2,476 4,508 5,278
34,150 34,200 0 1,489 3,206 3,977 0 2,468 4,497 5,268
34,200 34,250 0 1,481 3,196 3,966 0 2,460 4,487 5,257
34,250 34,300 0 1,473 3,185 3,956 0 2,452 4,476 5,247
34,300 34,350 0 1,465 3,175 3,945 0 2,444 4,466 5,236
34,350 34,400 0 1,457 3,164 3,935 0 2,436 4,455 5,225
34,400 34,450 0 1,449 3,153 3,924 0 2,428 4,444 5,215
34,450 34,500 0 1,441 3,143 3,913 0 2,420 4,434 5,204
34,500 34,550 0 1,433 3,132 3,903 0 2,412 4,423 5,194
34,550 34,600 0 1,425 3,122 3,892 0 2,404 4,413 5,183
34,600 34,650 0 1,417 3,111 3,882 0 2,396 4,402 5,173
34,650 34,700 0 1,409 3,101 3,871 0 2,388 4,392 5,162
34,700 34,750 0 1,401 3,090 3,861 0 2,380 4,381 5,152
34,750 34,800 0 1,393 3,080 3,850 0 2,373 4,371 5,141
34,800 34,850 0 1,385 3,069 3,840 0 2,365 4,360 5,131
34,850 34,900 0 1,377 3,059 3,829 0 2,357 4,350 5,120
34,900 34,950 0 1,369 3,048 3,819 0 2,349 4,339 5,110
34,950 35,000 0 1,361 3,038 3,808 0 2,341 4,329 5,099
35,000 35,050 0 1,353 3,027 3,798 0 2,333 4,318 5,089
35,050 35,100 0 1,345 3,017 3,787 0 2,325 4,308 5,078
35,100 35,150 0 1,337 3,006 3,777 0 2,317 4,297 5,068
35,150 35,200 0 1,329 2,996 3,766 0 2,309 4,287 5,057
35,200 35,250 0 1,321 2,985 3,755 0 2,301 4,276 5,046
35,250 35,300 0 1,313 2,974 3,745 0 2,293 4,265 5,036
35,300 35,350 0 1,305 2,964 3,734 0 2,285 4,255 5,025
35,350 35,400 0 1,297 2,953 3,724 0 2,277 4,244 5,015
35,400 35,450 0 1,289 2,943 3,713 0 2,269 4,234 5,004
35,450 35,500 0 1,281 2,932 3,703 0 2,261 4,223 4,994
35,500 35,550 0 1,273 2,922 3,692 0 2,253 4,213 4,983
35,550 35,600 0 1,265 2,911 3,682 0 2,245 4,202 4,973
35,600 35,650 0 1,257 2,901 3,671 0 2,237 4,192 4,962
35,650 35,700 0 1,249 2,890 3,661 0 2,229 4,181 4,952
35,700 35,750 0 1,241 2,880 3,650 0 2,221 4,171 4,941
35,750 35,800 0 1,233 2,869 3,640 0 2,213 4,160 4,931
35,800 35,850 0 1,225 2,859 3,629 0 2,205 4,150 4,920
35,850 35,900 0 1,217 2,848 3,619 0 2,197 4,139 4,910
35,900 35,950 0 1,209 2,838 3,608 0 2,189 4,129 4,899
35,950 36,000 0 1,201 2,827 3,598 0 2,181 4,118 4,889
36,000 36,050 0 1,193 2,817 3,587 0 2,173 4,107 4,878
36,050 36,100 0 1,185 2,806 3,576 0 2,165 4,097 4,867
36,100 36,150 0 1,177 2,795 3,566 0 2,157 4,086 4,857
36,150 36,200 0 1,169 2,785 3,555 0 2,149 4,076 4,846
36,200 36,250 0 1,161 2,774 3,545 0 2,141 4,065 4,836
36,250 36,300 0 1,153 2,764 3,534 0 2,133 4,055 4,825
36,300 36,350 0 1,145 2,753 3,524 0 2,125 4,044 4,815
36,350 36,400 0 1,137 2,743 3,513 0 2,117 4,034 4,804
36,400 36,450 0 1,129 2,732 3,503 0 2,109 4,023 4,794
36,450 36,500 0 1,121 2,722 3,492 0 2,101 4,013 4,783
36,500 36,550 0 1,113 2,711 3,482 0 2,093 4,002 4,773
36,550 36,600 0 1,105 2,701 3,471 0 2,085 3,992 4,762
36,600 36,650 0 1,097 2,690 3,461 0 2,077 3,981 4,752
36,650 36,700 0 1,089 2,680 3,450 0 2,069 3,971 4,741
36,700 36,750 0 1,081 2,669 3,440 0 2,061 3,960 4,731
36,750 36,800 0 1,073 2,659 3,429 0 2,053 3,950 4,720
36,800 36,850 0 1,065 2,648 3,419 0 2,045 3,939 4,710
36,850 36,900 0 1,057 2,638 3,408 0 2,037 3,928 4,699
36,900 36,950 0 1,049 2,627 3,397 0 2,029 3,918 4,688
36,950 37,000 0 1,041 2,616 3,387 0 2,021 3,907 4,678
37,000 37,050 0 1,033 2,606 3,376 0 2,013 3,897 4,667
37,050 37,100 0 1,025 2,595 3,366 0 2,005 3,886 4,657
37,100 37,150 0 1,017 2,585 3,355 0 1,997 3,876 4,646
37,150 37,200 0 1,009 2,574 3,345 0 1,989 3,865 4,636
37,200 37,250 0 1,001 2,564 3,334 0 1,981 3,855 4,625
37,250 37,300 0 993 2,553 3,324 0 1,973 3,844 4,615
37,300 37,350 0 985 2,543 3,313 0 1,965 3,834 4,604
37,350 37,400 0 977 2,532 3,303 0 1,957 3,823 4,594
37,400 37,450 0 969 2,522 3,292 0 1,949 3,813 4,583
37,450 37,500 0 961 2,511 3,282 0 1,941 3,802 4,573
37,500 37,550 0 953 2,501 3,271 0 1,933 3,792 4,562
37,550 37,600 0 945 2,490 3,261 0 1,925 3,781 4,552
37,600 37,650 0 937 2,480 3,250 0 1,917 3,771 4,541
37,650 37,700 0 930 2,469 3,240 0 1,909 3,760 4,531
37,700 37,750 0 922 2,458 3,229 0 1,901 3,749 4,520
37,750 37,800 0 914 2,448 3,218 0 1,893 3,739 4,509
37,800 37,850 0 906 2,437 3,208 0 1,885 3,728 4,499
37,850 37,900 0 898 2,427 3,197 0 1,877 3,718 4,488
37,900 37,950 0 890 2,416 3,187 0 1,869 3,707 4,478
37,950 38,000 0 882 2,406 3,176 0 1,861 3,697 4,467
38,000 38,050 0 874 2,395 3,166 0 1,853 3,686 4,457
38,050 38,100 0 866 2,385 3,155 0 1,845 3,676 4,446
38,100 38,150 0 858 2,374 3,145 0 1,837 3,665 4,436
38,150 38,200 0 850 2,364 3,134 0 1,829 3,655 4,425
38,200 38,250 0 842 2,353 3,124 0 1,821 3,644 4,415
38,250 38,300 0 834 2,343 3,113 0 1,813 3,634 4,404
38,300 38,350 0 826 2,332 3,103 0 1,805 3,623 4,394
38,350 38,400 0 818 2,322 3,092 0 1,797 3,613 4,383
38,400 38,450 0 810 2,311 3,082 0 1,789 3,602 4,373
38,450 38,500 0 802 2,301 3,071 0 1,781 3,592 4,362
38,500 38,550 0 794 2,290 3,061 0 1,773 3,581 4,351
38,550 38,600 0 786 2,279 3,050 0 1,765 3,570 4,341
38,600 38,650 0 778 2,269 3,039 0 1,757 3,560 4,330
38,650 38,700 0 770 2,258 3,029 0 1,749 3,549 4,320
38,700 38,750 0 762 2,248 3,018 0 1,741 3,539 4,309
38,750 38,800 0 754 2,237 3,008 0 1,733 3,528 4,299
38,800 38,850 0 746 2,227 2,997 0 1,725 3,518 4,288
38,850 38,900 0 738 2,216 2,987 0 1,717 3,507 4,278
38,900 38,950 0 730 2,206 2,976 0 1,709 3,497 4,267
38,950 39,000 0 722 2,195 2,966 0 1,701 3,486 4,257
39,000 39,050 0 714 2,185 2,955 0 1,693 3,476 4,246
39,050 39,100 0 706 2,174 2,945 0 1,685 3,465 4,236
39,100 39,150 0 698 2,164 2,934 0 1,677 3,455 4,225
39,150 39,200 0 690 2,153 2,924 0 1,669 3,444 4,215
39,200 39,250 0 682 2,143 2,913 0 1,661 3,434 4,204
39,250 39,300 0 674 2,132 2,903 0 1,653 3,423 4,194
39,300 39,350 0 666 2,122 2,892 0 1,645 3,413 4,183
39,350 39,400 0 658 2,111 2,882 0 1,637 3,402 4,172
39,400 39,450 0 650 2,100 2,871 0 1,629 3,391 4,162
39,450 39,500 0 642 2,090 2,860 0 1,621 3,381 4,151
39,500 39,550 0 634 2,079 2,850 0 1,613 3,370 4,141
39,550 39,600 0 626 2,069 2,839 0 1,605 3,360 4,130
39,600 39,650 0 618 2,058 2,829 0 1,597 3,349 4,120
39,650 39,700 0 610 2,048 2,818 0 1,589 3,339 4,109
39,700 39,750 0 602 2,037 2,808 0 1,581 3,328 4,099
39,750 39,800 0 594 2,027 2,797 0 1,574 3,318 4,088
39,800 39,850 0 586 2,016 2,787 0 1,566 3,307 4,078
39,850 39,900 0 578 2,006 2,776 0 1,558 3,297 4,067
39,900 39,950 0 570 1,995 2,766 0 1,550 3,286 4,057
39,950 40,000 0 562 1,985 2,755 0 1,542 3,276 4,046
40,000 40,050 0 554 1,974 2,745 0 1,534 3,265 4,036
40,050 40,100 0 546 1,964 2,734 0 1,526 3,255 4,025
40,100 40,150 0 538 1,953 2,724 0 1,518 3,244 4,015
40,150 40,200 0 530 1,943 2,713 0 1,510 3,234 4,004
40,200 40,250 0 522 1,932 2,702 0 1,502 3,223 3,993
40,250 40,300 0 514 1,921 2,692 0 1,494 3,212 3,983
40,300 40,350 0 506 1,911 2,681 0 1,486 3,202 3,972
40,350 40,400 0 498 1,900 2,671 0 1,478 3,191 3,962
40,400 40,450 0 490 1,890 2,660 0 1,470 3,181 3,951
40,450 40,500 0 482 1,879 2,650 0 1,462 3,170 3,941
40,500 40,550 0 474 1,869 2,639 0 1,454 3,160 3,930
40,550 40,600 0 466 1,858 2,629 0 1,446 3,149 3,920
40,600 40,650 0 458 1,848 2,618 0 1,438 3,139 3,909
40,650 40,700 0 450 1,837 2,608 0 1,430 3,128 3,899
40,700 40,750 0 442 1,827 2,597 0 1,422 3,118 3,888
40,750 40,800 0 434 1,816 2,587 0 1,414 3,107 3,878
40,800 40,850 0 426 1,806 2,576 0 1,406 3,097 3,867
40,850 40,900 0 418 1,795 2,566 0 1,398 3,086 3,857
40,900 40,950 0 410 1,785 2,555 0 1,390 3,076 3,846
40,950 41,000 0 402 1,774 2,545 0 1,382 3,065 3,836
41,000 41,050 0 394 1,764 2,534 0 1,374 3,054 3,825
41,050 41,100 0 386 1,753 2,523 0 1,366 3,044 3,814
41,100 41,150 0 378 1,742 2,513 0 1,358 3,033 3,804
41,150 41,200 0 370 1,732 2,502 0 1,350 3,023 3,793
41,200 41,250 0 362 1,721 2,492 0 1,342 3,012 3,783
41,250 41,300 0 354 1,711 2,481 0 1,334 3,002 3,772
41,300 41,350 0 346 1,700 2,471 0 1,326 2,991 3,762
41,350 41,400 0 338 1,690 2,460 0 1,318 2,981 3,751
41,400 41,450 0 330 1,679 2,450 0 1,310 2,970 3,741
41,450 41,500 0 322 1,669 2,439 0 1,302 2,960 3,730
41,500 41,550 0 314 1,658 2,429 0 1,294 2,949 3,720
41,550 41,600 0 306 1,648 2,418 0 1,286 2,939 3,709
41,600 41,650 0 298 1,637 2,408 0 1,278 2,928 3,699
41,650 41,700 0 290 1,627 2,397 0 1,270 2,918 3,688
41,700 41,750 0 282 1,616 2,387 0 1,262 2,907 3,678
41,750 41,800 0 274 1,606 2,376 0 1,254 2,897 3,667
41,800 41,850 0 266 1,595 2,366 0 1,246 2,886 3,657
41,850 41,900 0 258 1,585 2,355 0 1,238 2,875 3,646
41,900 41,950 0 250 1,574 2,344 0 1,230 2,865 3,635
41,950 42,000 0 242 1,563 2,334 0 1,222 2,854 3,625
42,000 42,050 0 234 1,553 2,323 0 1,214 2,844 3,614
42,050 42,100 0 226 1,542 2,313 0 1,206 2,833 3,604
42,100 42,150 0 218 1,532 2,302 0 1,198 2,823 3,593
42,150 42,200 0 210 1,521 2,292 0 1,190 2,812 3,583
42,200 42,250 0 202 1,511 2,281 0 1,182 2,802 3,572
42,250 42,300 0 194 1,500 2,271 0 1,174 2,791 3,562
42,300 42,350 0 186 1,490 2,260 0 1,166 2,781 3,551
42,350 42,400 0 178 1,479 2,250 0 1,158 2,770 3,541
42,400 42,450 0 170 1,469 2,239 0 1,150 2,760 3,530
42,450 42,500 0 162 1,458 2,229 0 1,142 2,749 3,520
42,500 42,550 0 154 1,448 2,218 0 1,134 2,739 3,509
42,550 42,600 0 146 1,437 2,208 0 1,126 2,728 3,499
42,600 42,650 0 138 1,427 2,197 0 1,118 2,718 3,488
42,650 42,700 0 131 1,416 2,187 0 1,110 2,707 3,478
42,700 42,750 0 123 1,405 2,176 0 1,102 2,696 3,467
42,750 42,800 0 115 1,395 2,165 0 1,094 2,686 3,456
42,800 42,850 0 107 1,384 2,155 0 1,086 2,675 3,446
42,850 42,900 0 99 1,374 2,144 0 1,078 2,665 3,435
42,900 42,950 0 91 1,363 2,134 0 1,070 2,654 3,425
42,950 43,000 0 83 1,353 2,123 0 1,062 2,644 3,414
43,000 43,050 0 75 1,342 2,113 0 1,054 2,633 3,404
43,050 43,100 0 67 1,332 2,102 0 1,046 2,623 3,393
43,100 43,150 0 59 1,321 2,092 0 1,038 2,612 3,383
43,150 43,200 0 51 1,311 2,081 0 1,030 2,602 3,372
43,200 43,250 0 43 1,300 2,071 0 1,022 2,591 3,362
43,250 43,300 0 35 1,290 2,060 0 1,014 2,581 3,351
43,300 43,350 0 27 1,279 2,050 0 1,006 2,570 3,341
43,350 43,400 0 19 1,269 2,039 0 998 2,560 3,330
43,400 43,450 0 11 1,258 2,029 0 990 2,549 3,320
43,450 43,500 0 *

* If the amount you are looking up from the worksheet is at least $43,450 but less than $43,492, and you have one qualifying child who has a valid SSN, your credit is $3.

If the amount you are looking up from the worksheet is $43,492 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

1,248 2,018 0 982 2,539 3,309
43,500 43,550 0 0 1,237 2,008 0 974 2,528 3,298
43,550 43,600 0 0 1,226 1,997 0 966 2,517 3,288
43,600 43,650 0 0 1,216 1,986 0 958 2,507 3,277
43,650 43,700 0 0 1,205 1,976 0 950 2,496 3,267
43,700 43,750 0 0 1,195 1,965 0 942 2,486 3,256
43,750 43,800 0 0 1,184 1,955 0 934 2,475 3,246
43,800 43,850 0 0 1,174 1,944 0 926 2,465 3,235
43,850 43,900 0 0 1,163 1,934 0 918 2,454 3,225
43,900 43,950 0 0 1,153 1,923 0 910 2,444 3,214
43,950 44,000 0 0 1,142 1,913 0 902 2,433 3,204
44,000 44,050 0 0 1,132 1,902 0 894 2,423 3,193
44,050 44,100 0 0 1,121 1,892 0 886 2,412 3,183
44,100 44,150 0 0 1,111 1,881 0 878 2,402 3,172
44,150 44,200 0 0 1,100 1,871 0 870 2,391 3,162
44,200 44,250 0 0 1,090 1,860 0 862 2,381 3,151
44,250 44,300 0 0 1,079 1,850 0 854 2,370 3,141
44,300 44,350 0 0 1,069 1,839 0 846 2,360 3,130
44,350 44,400 0 0 1,058 1,829 0 838 2,349 3,119
44,400 44,450 0 0 1,047 1,818 0 830 2,338 3,109
44,450 44,500 0 0 1,037 1,807 0 822 2,328 3,098
44,500 44,550 0 0 1,026 1,797 0 814 2,317 3,088
44,550 44,600 0 0 1,016 1,786 0 806 2,307 3,077
44,600 44,650 0 0 1,005 1,776 0 798 2,296 3,067
44,650 44,700 0 0 995 1,765 0 790 2,286 3,056
44,700 44,750 0 0 984 1,755 0 782 2,275 3,046
44,750 44,800 0 0 974 1,744 0 775 2,265 3,035
44,800 44,850 0 0 963 1,734 0 767 2,254 3,025
44,850 44,900 0 0 953 1,723 0 759 2,244 3,014
44,900 44,950 0 0 942 1,713 0 751 2,233 3,004
44,950 45,000 0 0 932 1,702 0 743 2,223 2,993
45,000 45,050 0 0 921 1,692 0 735 2,212 2,983
45,050 45,100 0 0 911 1,681 0 727 2,202 2,972
45,100 45,150 0 0 900 1,671 0 719 2,191 2,962
45,150 45,200 0 0 890 1,660 0 711 2,181 2,951
45,200 45,250 0 0 879 1,649 0 703 2,170 2,940
45,250 45,300 0 0 868 1,639 0 695 2,159 2,930
45,300 45,350 0 0 858 1,628 0 687 2,149 2,919
45,350 45,400 0 0 847 1,618 0 679 2,138 2,909
45,400 45,450 0 0 837 1,607 0 671 2,128 2,898
45,450 45,500 0 0 826 1,597 0 663 2,117 2,888
45,500 45,550 0 0 816 1,586 0 655 2,107 2,877
45,550 45,600 0 0 805 1,576 0 647 2,096 2,867
45,600 45,650 0 0 795 1,565 0 639 2,086 2,856
45,650 45,700 0 0 784 1,555 0 631 2,075 2,846
45,700 45,750 0 0 774 1,544 0 623 2,065 2,835
45,750 45,800 0 0 763 1,534 0 615 2,054 2,825
45,800 45,850 0 0 753 1,523 0 607 2,044 2,814
45,850 45,900 0 0 742 1,513 0 599 2,033 2,804
45,900 45,950 0 0 732 1,502 0 591 2,023 2,793
45,950 46,000 0 0 721 1,492 0 583 2,012 2,783
46,000 46,050 0 0 711 1,481 0 575 2,001 2,772
46,050 46,100 0 0 700 1,470 0 567 1,991 2,761
46,100 46,150 0 0 689 1,460 0 559 1,980 2,751
46,150 46,200 0 0 679 1,449 0 551 1,970 2,740
46,200 46,250 0 0 668 1,439 0 543 1,959 2,730
46,250 46,300 0 0 658 1,428 0 535 1,949 2,719
46,300 46,350 0 0 647 1,418 0 527 1,938 2,709
46,350 46,400 0 0 637 1,407 0 519 1,928 2,698
46,400 46,450 0 0 626 1,397 0 511 1,917 2,688
46,450 46,500 0 0 616 1,386 0 503 1,907 2,677
46,500 46,550 0 0 605 1,376 0 495 1,896 2,667
46,550 46,600 0 0 595 1,365 0 487 1,886 2,656
46,600 46,650 0 0 584 1,355 0 479 1,875 2,646
46,650 46,700 0 0 574 1,344 0 471 1,865 2,635
46,700 46,750 0 0 563 1,334 0 463 1,854 2,625
46,750 46,800 0 0 553 1,323 0 455 1,844 2,614
46,800 46,850 0 0 542 1,313 0 447 1,833 2,604
46,850 46,900 0 0 532 1,302 0 439 1,822 2,593
46,900 46,950 0 0 521 1,291 0 431 1,812 2,582
46,950 47,000 0 0 510 1,281 0 423 1,801 2,572
47,000 47,050 0 0 500 1,270 0 415 1,791 2,561
47,050 47,100 0 0 489 1,260 0 407 1,780 2,551
47,100 47,150 0 0 479 1,249 0 399 1,770 2,540
47,150 47,200 0 0 468 1,239 0 391 1,759 2,530
47,200 47,250 0 0 458 1,228 0 383 1,749 2,519
47,250 47,300 0 0 447 1,218 0 375 1,738 2,509
47,300 47,350 0 0 437 1,207 0 367 1,728 2,498
47,350 47,400 0 0 426 1,197 0 359 1,717 2,488
47,400 47,450 0 0 416 1,186 0 351 1,707 2,477
47,450 47,500 0 0 405 1,176 0 343 1,696 2,467
47,500 47,550 0 0 395 1,165 0 335 1,686 2,456
47,550 47,600 0 0 384 1,155 0 327 1,675 2,446
47,600 47,650 0 0 374 1,144 0 319 1,665 2,435
47,650 47,700 0 0 363 1,134 0 311 1,654 2,425
47,700 47,750 0 0 352 1,123 0 303 1,643 2,414
47,750 47,800 0 0 342 1,112 0 295 1,633 2,403
47,800 47,850 0 0 331 1,102 0 287 1,622 2,393
47,850 47,900 0 0 321 1,091 0 279 1,612 2,382
47,900 47,950 0 0 310 1,081 0 271 1,601 2,372
47,950 48,000 0 0 300 1,070 0 263 1,591 2,361
48,000 48,050 0 0 289 1,060 0 255 1,580 2,351
48,050 48,100 0 0 279 1,049 0 247 1,570 2,340
48,100 48,150 0 0 268 1,039 0 239 1,559 2,330
48,150 48,200 0 0 258 1,028 0 231 1,549 2,319
48,200 48,250 0 0 247 1,018 0 223 1,538 2,309
48,250 48,300 0 0 237 1,007 0 215 1,528 2,298
48,300 48,350 0 0 226 997 0 207 1,517 2,288
48,350 48,400 0 0 216 986 0 199 1,507 2,277
48,400 48,450 0 0 205 976 0 191 1,496 2,267
48,450 48,500 0 0 195 965 0 183 1,486 2,256
48,500 48,550 0 0 184 955 0 175 1,475 2,245
48,550 48,600 0 0 173 944 0 167 1,464 2,235
48,600 48,650 0 0 163 933 0 159 1,454 2,224
48,650 48,700 0 0 152 923 0 151 1,443 2,214
48,700 48,750 0 0 142 912 0 143 1,433 2,203
48,750 48,800 0 0 131 902 0 135 1,422 2,193
48,800 48,850 0 0 121 891 0 127 1,412 2,182
48,850 48,900 0 0 110 881 0 119 1,401 2,172
48,900 48,950 0 0 100 870 0 111 1,391 2,161
48,950 49,000 0 0 89 860 0 103 1,380 2,151
49,000 49,050 0 0 79 849 0 95 1,370 2,140
49,050 49,100 0 0 68 839 0 87 1,359 2,130
49,100 49,150 0 0 58 828 0 79 1,349 2,119
49,150 49,200 0 0 47 818 0 71 1,338 2,109
49,200 49,250 0 0 37 807 0 63 1,328 2,098
49,250 49,300 0 0 26 797 0 55 1,317 2,088
49,300 49,350 0 0 16 786 0 47 1,307 2,077
49,350 49,400 0 0 *

* If the amount you are looking up from the worksheet is at least $49,350 but less than $49,399, and you have two qualifying children who have valid SSNs, your credit is $5.

If the amount you are looking up from the worksheet is $49,399 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

776 0 39 1,296 2,066
49,400 49,450 0 0 0 765 0 31 1,285 2,056
49,450 49,500 0 0 0 754 0 23 1,275 2,045
49,500 49,550 0 0 0 744 0 15 1,264 2,035
49,550 49,600 0 0 0 733 0 7 1,254 2,024
49,600 49,650 0 0 0 723 0 **

** If the amount you are looking up from the worksheet is at least $49,600 but less than $49,622, and you have one qualifying child who has a valid SSN, your credit is $2.

If the amount you are looking up from the worksheet is $49,622 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

1,243 2,014
49,650 49,700 0 0 0 712 0 0 1,233 2,003
49,700 49,750 0 0 0 702 0 0 1,222 1,993
49,750 49,800 0 0 0 691 0 0 1,212 1,982
49,800 49,850 0 0 0 681 0 0 1,201 1,972
49,850 49,900 0 0 0 670 0 0 1,191 1,961
49,900 49,950 0 0 0 660 0 0 1,180 1,951
49,950 50,000 0 0 0 649 0 0 1,170 1,940
50,000 50,050 0 0 0 639 0 0 1,159 1,930
50,050 50,100 0 0 0 628 0 0 1,149 1,919
50,100 50,150 0 0 0 618 0 0 1,138 1,909
50,150 50,200 0 0 0 607 0 0 1,128 1,898
50,200 50,250 0 0 0 596 0 0 1,117 1,887
50,250 50,300 0 0 0 586 0 0 1,106 1,877
50,300 50,350 0 0 0 575 0 0 1,096 1,866
50,350 50,400 0 0 0 565 0 0 1,085 1,856
50,400 50,450 0 0 0 554 0 0 1,075 1,845
50,450 50,500 0 0 0 544 0 0 1,064 1,835
50,500 50,550 0 0 0 533 0 0 1,054 1,824
50,550 50,600 0 0 0 523 0 0 1,043 1,814
50,600 50,650 0 0 0 512 0 0 1,033 1,803
50,650 50,700 0 0 0 502 0 0 1,022 1,793
50,700 50,750 0 0 0 491 0 0 1,012 1,782
50,750 50,800 0 0 0 481 0 0 1,001 1,772
50,800 50,850 0 0 0 470 0 0 991 1,761
50,850 50,900 0 0 0 460 0 0 980 1,751
50,900 50,950 0 0 0 449 0 0 970 1,740
50,950 51,000 0 0 0 439 0 0 959 1,730
51,000 51,050 0 0 0 428 0 0 948 1,719
51,050 51,100 0 0 0 417 0 0 938 1,708
51,100 51,150 0 0 0 407 0 0 927 1,698
51,150 51,200 0 0 0 396 0 0 917 1,687
51,200 51,250 0 0 0 386 0 0 906 1,677
51,250 51,300 0 0 0 375 0 0 896 1,666
51,300 51,350 0 0 0 365 0 0 885 1,656
51,350 51,400 0 0 0 354 0 0 875 1,645
51,400 51,450 0 0 0 344 0 0 864 1,635
51,450 51,500 0 0 0 333 0 0 854 1,624
51,500 51,550 0 0 0 323 0 0 843 1,614
51,550 51,600 0 0 0 312 0 0 833 1,603
51,600 51,650 0 0 0 302 0 0 822 1,593
51,650 51,700 0 0 0 291 0 0 812 1,582
51,700 51,750 0 0 0 281 0 0 801 1,572
51,750 51,800 0 0 0 270 0 0 791 1,561
51,800 51,850 0 0 0 260 0 0 780 1,551
51,850 51,900 0 0 0 249 0 0 769 1,540
51,900 51,950 0 0 0 238 0 0 759 1,529
51,950 52,000 0 0 0 228 0 0 748 1,519
52,000 52,050 0 0 0 217 0 0 738 1,508
52,050 52,100 0 0 0 207 0 0 727 1,498
52,100 52,150 0 0 0 196 0 0 717 1,487
52,150 52,200 0 0 0 186 0 0 706 1,477
52,200 52,250 0 0 0 175 0 0 696 1,466
52,250 52,300 0 0 0 165 0 0 685 1,456
52,300 52,350 0 0 0 154 0 0 675 1,445
52,350 52,400 0 0 0 144 0 0 664 1,435
52,400 52,450 0 0 0 133 0 0 654 1,424
52,450 52,500 0 0 0 123 0 0 643 1,414
52,500 52,550 0 0 0 112 0 0 633 1,403
52,550 52,600 0 0 0 102 0 0 622 1,393
52,600 52,650 0 0 0 91 0 0 612 1,382
52,650 52,700 0 0 0 81 0 0 601 1,372
52,700 52,750 0 0 0 70 0 0 590 1,361
52,750 52,800 0 0 0 59 0 0 580 1,350
52,800 52,850 0 0 0 49 0 0 569 1,340
52,850 52,900 0 0 0 38 0 0 559 1,329
52,900 52,950 0 0 0 28 0 0 548 1,319
52,950 53,000 0 0 0 17 0 0 538 1,308
53,000 53,050 0 0 0 7 0 0 527 1,298
53,050 53,100 0 0 0 ***

*** If the amount you are looking up from the worksheet is at least $53,050 but less than $53,057, and you have three qualifying children who have valid SSNs, your credit is $1.

If the amount you are looking up from the worksheet is $53,057 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

0 0 517 1,287
53,100 53,150 0 0 0 0 0 0 506 1,277
53,150 53,200 0 0 0 0 0 0 496 1,266
53,200 53,250 0 0 0 0 0 0 485 1,256
53,250 53,300 0 0 0 0 0 0 475 1,245
53,300 53,350 0 0 0 0 0 0 464 1,235
53,350 53,400 0 0 0 0 0 0 454 1,224
53,400 53,450 0 0 0 0 0 0 443 1,214
53,450 53,500 0 0 0 0 0 0 433 1,203
53,500 53,550 0 0 0 0 0 0 422 1,192
53,550 53,600 0 0 0 0 0 0 411 1,182
53,600 53,650 0 0 0 0 0 0 401 1,171
53,650 53,700 0 0 0 0 0 0 390 1,161
53,700 53,750 0 0 0 0 0 0 380 1,150
53,750 53,800 0 0 0 0 0 0 369 1,140
53,800 53,850 0 0 0 0 0 0 359 1,129
53,850 53,900 0 0 0 0 0 0 348 1,119
53,900 53,950 0 0 0 0 0 0 338 1,108
53,950 54,000 0 0 0 0 0 0 327 1,098
54,000 54,050 0 0 0 0 0 0 317 1,087
54,050 54,100 0 0 0 0 0 0 306 1,077
54,100 54,150 0 0 0 0 0 0 296 1,066
54,150 54,200 0 0 0 0 0 0 285 1,056
54,200 54,250 0 0 0 0 0 0 275 1,045
54,250 54,300 0 0 0 0 0 0 264 1,035
54,300 54,350 0 0 0 0 0 0 254 1,024
54,350 54,400 0 0 0 0 0 0 243 1,013
54,400 54,450 0 0 0 0 0 0 232 1,003
54,450 54,500 0 0 0 0 0 0 222 992
54,500 54,550 0 0 0 0 0 0 211 982
54,550 54,600 0 0 0 0 0 0 201 971
54,600 54,650 0 0 0 0 0 0 190 961
54,650 54,700 0 0 0 0 0 0 180 950
54,700 54,750 0 0 0 0 0 0 169 940
54,750 54,800 0 0 0 0 0 0 159 929
54,800 54,850 0 0 0 0 0 0 148 919
54,850 54,900 0 0 0 0 0 0 138 908
54,900 54,950 0 0 0 0 0 0 127 898
54,950 55,000 0 0 0 0 0 0 117 887
55,000 55,050 0 0 0 0 0 0 106 877
55,050 55,100 0 0 0 0 0 0 96 866
55,100 55,150 0 0 0 0 0 0 85 856
55,150 55,200 0 0 0 0 0 0 75 845
55,200 55,250 0 0 0 0 0 0 64 834
55,250 55,300 0 0 0 0 0 0 53 824
55,300 55,350 0 0 0 0 0 0 43 813
55,350 55,400 0 0 0 0 0 0 32 803
55,400 55,450 0 0 0 0 0 0 22 792
55,450 55,500 0 0 0 0 0 0 11 782
55,500 55,550 0 0 0 0 0 0 *

* If the amount you are looking up from the worksheet is at least $55,500 but less than $55,529, and you have two qualifying children who have valid SSNs, your credit is $3.

If the amount you are looking up from the worksheet is $55,529 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

771
55,550 55,600 0 0 0 0 0 0 0 761
55,600 55,650 0 0 0 0 0 0 0 750
55,650 55,700 0 0 0 0 0 0 0 740
55,700 55,750 0 0 0 0 0 0 0 729
55,750 55,800 0 0 0 0 0 0 0 719
55,800 55,850 0 0 0 0 0 0 0 708
55,850 55,900 0 0 0 0 0 0 0 698
55,900 55,950 0 0 0 0 0 0 0 687
55,950 56,000 0 0 0 0 0 0 0 677
56,000 56,050 0 0 0 0 0 0 0 666
56,050 56,100 0 0 0 0 0 0 0 655
56,100 56,150 0 0 0 0 0 0 0 645
56,150 56,200 0 0 0 0 0 0 0 634
56,200 56,250 0 0 0 0 0 0 0 624
56,250 56,300 0 0 0 0 0 0 0 613
56,300 56,350 0 0 0 0 0 0 0 603
56,350 56,400 0 0 0 0 0 0 0 592
56,400 56,450 0 0 0 0 0 0 0 582
56,450 56,500 0 0 0 0 0 0 0 571
56,500 56,550 0 0 0 0 0 0 0 561
56,550 56,600 0 0 0 0 0 0 0 550
56,600 56,650 0 0 0 0 0 0 0 540
56,650 56,700 0 0 0 0 0 0 0 529
56,700 56,750 0 0 0 0 0 0 0 519
56,750 56,800 0 0 0 0 0 0 0 508
56,800 56,850 0 0 0 0 0 0 0 498
56,850 56,900 0 0 0 0 0 0 0 487
56,900 56,950 0 0 0 0 0 0 0 476
56,950 57,000 0 0 0 0 0 0 0 466
57,000 57,050 0 0 0 0 0 0 0 455
57,050 57,100 0 0 0 0 0 0 0 445
57,100 57,150 0 0 0 0 0 0 0 434
57,150 57,200 0 0 0 0 0 0 0 424
57,200 57,250 0 0 0 0 0 0 0 413
57,250 57,300 0 0 0 0 0 0 0 403
57,300 57,350 0 0 0 0 0 0 0 392
57,350 57,400 0 0 0 0 0 0 0 382
57,400 57,450 0 0 0 0 0 0 0 371
57,450 57,500 0 0 0 0 0 0 0 361
57,500 57,550 0 0 0 0 0 0 0 350
57,550 57,600 0 0 0 0 0 0 0 340
57,600 57,650 0 0 0 0 0 0 0 329
57,650 57,700 0 0 0 0 0 0 0 319
57,700 57,750 0 0 0 0 0 0 0 308
57,750 57,800 0 0 0 0 0 0 0 297
57,800 57,850 0 0 0 0 0 0