Publication 596 - Introductory Material Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have a Child To Qualify for the EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific Information? Is There Help Online? What's New for 2019 Reminders Rules for Everyone Rule 1—Adjusted Gross Income (AGI) Limits Adjusted gross income (AGI). Community property. Rule 2—You Must Have a Valid Social Security Number (SSN) U.S. citizen. Valid for work only with INS authorization or DHS authorization. SSN missing or incorrect. Other taxpayer identification number. No SSN. Getting an SSN. Filing deadline approaching and still no SSN. Rule 3—Your Filing Status Cannot Be "Married Filing Separately" Spouse did not live with you. Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 Rule 6—Your Investment Income Must Be $3,600 or Less Rule 7—You Must Have Earned Income Earned Income Wages, salaries, and tips. Nontaxable combat pay election. Net earnings from self-employment. Minister's housing. Statutory employee. Strike benefits. Approved Form 4361 or Form 4029 Form 4361. Form 4029. Disability Benefits Disability insurance payments. Income That Is Not Earned Income Earnings while an inmate. Workfare payments. Community property. Nevada, Washington, and California domestic partners. Conservation Reserve Program (CRP) payments. Nontaxable military pay. Rules If You Have a Qualifying Child No qualifying child. Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Relationship Test Adopted child. Foster child. Figure A. Tests for Qualifying Child Age Test Student defined. School defined. Vocational high school students. Permanently and totally disabled. Substantial gainful activity. Residency Test United States. Homeless shelter. Military personnel stationed outside the United States. Extended active duty. Birth or death of child. Temporary absences. Kidnapped child. Joint Return Test Exception. Married child. Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Tiebreaker rules. If the other person cannot claim the EIC. Examples. Special rule for divorced or separated parents (or parents who live apart). Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Child of person not required to file a return. Rules If You Do Not Have a Qualifying Child If you have a qualifying child. Rule 11—You Must Be at Least Age 25 but Under Age 65 Death of spouse. Death of taxpayer. Rule 12—You Cannot Be the Dependent of Another Person Joint returns. Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Joint returns. Child of person not required to file a return. Rule 14—You Must Have Lived in the United States More Than Half of the Year United States. Homeless shelter. Military personnel stationed outside the United States. Figuring and Claiming the EIC Rule 15—Earned Income Limits Earned Income Election to use prior year earned income. Disaster area. Disaster zone. Incident period. Joint returns. Figuring earned income. Clergy. Church employees. Nontaxable combat pay. IRS Will Figure the EIC for You Figure B. Steps To Follow To Have the IRS Figure Your EIC How To Figure the EIC Yourself Special Instructions—EIC Worksheets EIC Worksheet A. EIC Worksheet B. Net earnings from self-employment of $400 or more. When to use the optional methods of figuring net earnings. When both spouses have self-employment income. Statutory employees. Schedule EIC Disallowance of the EIC Form 8862 Exception 1. Exception 2. More information. Exception for math or clerical errors. Omission of Form 8862. Additional documents may be required. Are You Prohibited From Claiming the EIC for a Period of Years? Detailed Examples Example 1—Sharon Rose Example 2—Cynthia and Jerry Grey Step 1. Step 2. Step 3. Step 5. Step 6. Completing the EIC Worksheet. Filled-in EIC Worksheet — Cynthia and Jerry Grey Filled-in Schedule EIC—Cynthia and Jerry Grey How To Get Tax Help Preparing and filing your tax return. Employers can register to use Business Services Online. Tax reform. IRS Social Media. Watching IRS videos. Getting tax information in other languages. Getting tax forms and publications. Access your online account (individual taxpayers only). Using direct deposit. Getting a transcript or copy of a return. Using online tools to help prepare your return. Resolving tax-related identity theft issues. Checking on the status of your refund. Making a tax payment. What if I can’t pay now? Checking the status of an amended return. Understanding an IRS notice or letter. Contacting your local IRS office. The Taxpayer Advocate Service (TAS) Is Here To Help You What is TAS? How Can You Learn About Your Taxpayer Rights? What Can TAS Do For You? How Can You Reach TAS? How Else Does TAS Help Taxpayers? TAS for Tax Professionals Low Income Taxpayer Clinics (LITCs) Publication 596 - Additional Material EIC Eligibility Checklist EIC Table Publication 596 (2019), Earned Income Credit (EIC) For use in preparing 2019 Returns Publication 596 - Introductory Material Future Developments For the latest information about developments related to Pub. 596, such as legislation enacted after it was published, go to IRS.gov/Pub596. What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $55,952. A tax credit usually means more money in your pocket. It reduces the amount of tax you owe. The EIC may also give you a refund. Can I Claim the EIC? To claim the EIC, you must meet certain rules. These rules are summarized in Table 1. Table 1. Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Second, you must meet all the rules in one of these columns, whichever applies. Third, you must meet the rule in this column. Chapter 1. Rules for Everyone Chapter 2. Rules If You Have a Qualifying Child Chapter 3. Rules If You Do Not Have a Qualifying Child Chapter 4. Figuring and Claiming the EIC 1. Your adjusted gross income (AGI) must be less than: • $50,162 ($55,952 for married filing jointly) if you have three or more qualifying children, • $46,703 ($52,493 for married filing jointly) if you have two qualifying children, • $41,094 ($46,884 for married filing jointly) if you have one qualifying child, or • $15,570 ($21,370 for married filing jointly) if you don’t have a qualifying child. 2. You must have a valid social security number by the due date of your 2019 return (including extensions).3.Your filing status can’t be married filing separately.4. You must be a U.S. citizen or resident alien all year.5. You can’t file Form 2555 (relating to foreign earned income).6. Your investment income must be $3,600 or less.7.You must have earned income. 8. Your child must meet the relationship, age, residency, and joint return tests.9. Your qualifying child can’t be used by more than one person to claim the EIC.10. You can’t be a qualifying child of another person. 11. You must be at least age 25 but under age 65.12. You can’t be the dependent of another person.13. You can’t be a qualifying child of another person.14. You must have lived in the United States more than half of the year. 15. Your earned income must be less than: • $50,162 ($55,952 for married filing jointly) if you have three or more qualifying children, • $46,703 ($52,493 for married filing jointly) if you have two qualifying children, • $41,094 ($46,884 for married filing jointly) if you have one qualifying child, or • $15,570 ($21,370 for married filing jointly) if you don’t have a qualifying child. Do I Need This Publication? Certain people who file Form 1040 or 1040-SR must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 and 1040-SR instructions, when they are checking whether they can take the EIC. You are one of those people if any of the following statements are true for 2019. You are filing Schedule E (Form 1040 or 1040-SR). 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 or 1040-SR) line 8, from Form 8814 (relating to election to report child's interest and dividends). You have income or loss from a passive activity. You are reporting an amount on Form 1040 or 1040-SR, line 6, that includes an amount from Form 4797. If none of the statements above apply to you, your tax form instructions may have all the information you need to find out if you can claim the EIC and to figure your EIC. You may not need this publication. But you can read it to find out whether you can take the EIC and to learn more about the EIC. Do I Have To Have a Child To Qualify for the EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $15,570 ($21,370 if married filing jointly). See chapter 3. How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure your credit, or you can figure it yourself. To figure it yourself, you can complete a worksheet in the instructions for the form you file. To find out how to have the IRS figure it for you, see chapter 4. How Can I Quickly Locate Specific Information? You can use the index to look up specific information. In most cases, index entries will point you to headings, tables, or a worksheet. Is There Help Online? Yes. You can use the EITC Assistant at IRS.gov/EITC to find out if you may be eligible for the credit. The EITC Assistant is available in English and Spanish. What's New for 2019 Form 1040-SR. Form 1040-SR, U.S. Tax Return for Seniors has been introduced for use for the 2019 year. You can use this form if you are age 65 or over at the end of 2019. The form generally mirrors Form 1040 and for filing and processing purposes anyone who files Form 1040-SR is considered to have filed a Form 1040. Earned income amount. The maximum amount of income you can earn and still get the credit has increased. You may be able to take the credit if: You have three or more qualifying children and you earned less than $50,162 ($55,952 if married filing jointly), You have two qualifying children and you earned less than $46,703 ($52,493 if married filing jointly), You have one qualifying child and you earned less than $41,094 ($46,884 if married filing jointly), or You don't have a qualifying child and you earned less than $15,570 ($21,370 if married filing jointly). Your adjusted gross income also must be less than the amount just listed that applies to you. For details, see Rules 1 and 15. Disaster tax relief. Disaster tax relief was enacted for those impacted by certain federally declared disasters. The tax benefits provided by this relief include an election to use your 2018 earned income to figure your 2019 earned income credit. See Election to use prior year earned income for more information. Investment income amount. The maximum amount of investment income you can have and still get the credit is $3,600. See Rule 6—Your Investment Income Must Be $3,600 or Less . Medicaid waiver payments. Changes have been made to how Medicaid waiver payments are treated for purposes of the earned income credit. See Earned Income for more information. Reminders Childless EIC. If your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2019, you may be able to take the EIC using the rules in chapter 3 for taxpayers who don't have a qualifying child. Increased EIC on certain joint returns. A married person filing a joint return may get more EIC than someone with the same income but a different filing status. As a result, the EIC table has different columns for married persons filing jointly than for everyone else. When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Earned income credit has no effect on certain welfare benefits. Any refund you receive because of the EIC can’t be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include the following. Temporary Assistance for Needy Families (TANF). Medicaid. Supplemental security income (SSI). Supplemental Nutrition Assistance Program (food stamps). Low-income housing. In addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits. Don't overlook your state credit. If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. For a list of states that offer a state EIC, go to IRS.gov/EITC. EIC questioned by IRS. The IRS may ask you to provide documents to prove you are entitled to claim the EIC. We will tell you what documents to send us. These may include: birth certificates, school records, etc. The process of establishing your eligibility will delay your refund. Spanish version of Publication 596. Publicación 596SP, Crédito por Ingreso del Trabajo, is a Spanish translation of Pub. 596. Go to IRS.gov/Pub596SP. Or see Ordering forms and publications or How To Get Tax Help , later, to find out how to order this and other IRS forms and publications. Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.You can send us comments through IRS.gov/FormComments. Or you can write to: Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. We can’t answer tax questions sent to the above address. Tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/help/ITA where you can find topics using the search feature or by viewing the categories listed. Ordering tax forms and publications. Visit IRS.gov/FormsPubs to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current and prior-year forms and instructions. Your order should arrive within 10 business days. 1. Rules for Everyone This chapter discusses Rules 1 through 7. You must meet all seven rules to qualify for the earned income credit. If you don't meet all seven rules, you can’t get the credit and you don't need to read the rest of the publication. If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $50,162 ($55,952 for married filing jointly) if you have three or more qualifying children, $46,703 ($52,493 for married filing jointly) if you have two qualifying children, $41,094 ($46,884 for married filing jointly) if you have one qualifying child, or $15,570 ($21,370 for married filing jointly) if you don't have a qualifying child. Adjusted gross income (AGI). AGI is the amount on line 8b Form 1040 or 1040-SR. If your AGI is equal to or more than the applicable limit listed above, you can’t claim the EIC. You don't need to read the rest of this publication. Example—AGI is more than limit. Your AGI is $42,550, you are single, and you have one qualifying child. You can’t claim the EIC because your AGI isn't less than $41,094. However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $46,884. Community property. If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. This is different from the community property rules that apply under Rule 7. Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your 2019 return (including extensions). Any qualifying child listed on Schedule EIC also must have a valid SSN by the due date of your 2019 return (including extensions). (See Rule 8 if you have a qualifying child.) If your social security card (or your spouse's, if filing a joint return) says "Not valid for employment" and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you can’t get the EIC. An example of a federally funded benefit is Medicaid. If you have a card with the legend "Not valid for employment" and your immigration status has changed so that you are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. U.S. citizen. If you were a U.S. citizen when you received your SSN, you have a valid SSN. Valid for work only with INS authorization or DHS authorization. If your social security card reads "Valid for work only with INS authorization" or "Valid for work only with DHS authorization," you have a valid SSN, but only if that authorization is still valid. SSN missing or incorrect. If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. If an SSN for you or your spouse is missing from your return because either you or your spouse didn't have a valid SSN on or before the due date of your 2019 return (including extensions) and you later get a valid SSN, you can’t file an amended return to claim the EIC. Other taxpayer identification number. You can’t get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). ITINs are issued by the Internal Revenue Service to noncitizens who can’t get an SSN. No SSN. If you don't have a valid SSN on or before the due date of your 2019 return (including extensions), enter "No" on the dotted line next to line 18a (Form 1040 or 1040-SR). You can’t claim the EIC on either your original or an amended 2019 return. Getting an SSN. If you (or your spouse, if filing a joint return) don't have an SSN, you can apply for one by filing Form SS-5 with the SSA. You can get Form SS-5 online at SSA.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Filing deadline approaching and still no SSN. If the filing deadline is approaching and you still don't have an SSN, you can request an automatic 6-month extension of time to file your return. You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see the instructions for Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return. Rule 3—Your Filing Status Cannot Be "Married Filing Separately" If you are married, you usually must file a joint return to claim the EIC. Your filing status can’t be "Married filing separately." Spouse did not live with you. If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. In that case, you may be able to claim the EIC. For detailed information about filing as head of household, see Pub. 501, Dependents, Standard Deduction, and Filing Information. Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you can’t claim the earned income credit unless your filing status is married filing jointly. You can use that filing status only if one spouse is a U.S. citizen or resident alien and you choose to treat the nonresident spouse as a U.S. resident. If you make this choice, you and your spouse are taxed on your worldwide income. If you need more information on making this choice, get Pub. 519, U.S. Tax Guide for Aliens. If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status isn't married filing jointly, enter "No" on the dotted line next to line 18a (Form 1040 or 1040-SR). Rule 5—You Cannot File Form 2555 You can’t claim the earned income credit if you file Form 2555, Foreign Earned Income. You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. U.S. possessions aren't foreign countries. See Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for more detailed information. Rule 6—Your Investment Income Must Be $3,600 or Less You can’t claim the earned income credit unless your investment income is $3,600 or less. If your investment income is more than $3,600, you can’t claim the credit. Use Worksheet 1 in this chapter to figure your investment income. Worksheet 1. Investment Income Use this worksheet to figure investment income for the earned income credit when you file Form 1040 or 1040-SR. Interest and Dividends 1. Enter any amount from Form 1040 or 1040-SR, line 2b 1. _____ 2. Enter any amount from Form 1040 or 1040-SR, line 2a, plus any amount on Form 8814, line 1b 2. _____ 3. Enter any amount from Form 1040 or 1040-SR, line 3b 3. _____ 4. Enter the amount from Schedule 1 (Form 1040 or 1040-SR), line 8, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line.) 4. _____ Capital Gain Net Income 5. Enter the amount from Form 1040 or 1040-SR, line 6. 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 or 1040-SR), line 8 8. _____ 9. Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Schedule 1 (Form 1040 or 1040-SR), line 22 9. _____ 10. Subtract the amount on line 9 of this worksheet from the amount on line 8. (If the result is less than zero, enter -0-.) 10. _____ Passive Activities 11. Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. (h)), 34a (col. (d)), or 40; or an ordinary gain identified as "FPA" on Form 4797, line 10). (See instructions below for lines 11 and 12.) 11. _____ 12. Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. (g)), 34b (col. (c)), or 40; or an ordinary loss identified as "PAL" on Form 4797, line 10). (See instructions below for lines 11 and 12.) 12. _____ 13. Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero, enter -0-.) 13. _____ 14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your investment income 14. _____ 15. Is the amount on line 14 more than $3,600? □ Yes. You can’t take the credit. □ No. Go to Step 3 of the Form 1040 and 1040-SR instructions for line 18a to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, don’t take into account any royalty income (or loss) included on line 26 of Schedule E or any income (or loss) included in your earned income or on line 1, 2, 3, 4, 7, or 10 of this worksheet. To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. If any of the rental real estate income (or loss) included on Schedule E, line 26, isn’t from a passive activity, print "NPA" and the amount of that income (or loss) on the dotted line next to line 26. Worksheet 2. Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Note. Fill out a separate Worksheet 2 for each Form 8814. 1. Enter the amount from Form 8814, line 2a 1. _____ 2. Enter the amount from Form 8814, line 2b 2. _____ 3. Subtract line 2 from line 1 3. _____ 4. Enter the amount from Form 8814, line 1a 4. _____ 5. Add lines 3 and 4 5. _____ 6. Enter the amount of the child's Alaska Permanent Fund dividend 6. _____ 7. Divide line 6 by line 5. Enter the result as a decimal (rounded to at least three places) 7. _____ 8. Enter the amount from Form 8814, line 12 8. _____ 9. Multiply line 7 by line 8 9. _____ 10. Subtract line 9 from line 8. Enter the result on line 4 of Worksheet 1 10. _____ (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2.) Example—Completing Worksheet 2. Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. You choose to report this income on your return. You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. After completing lines 4 through 11, you enter $240 on line 12 of Form 8814 and line 8 of Schedule 1 (Form 1040 or 1040-SR). On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0.500 on line 7, $240 on line 8, $120 on line 9, and $120 on line 10. You then enter $120 on line 4 of Worksheet 1. Rule 7—You Must Have Earned Income This credit is called the "earned income" credit because, to qualify, you must work and have earned income. If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. If you are an employee, earned income includes all the taxable income you get from your employer. Rule 15 has information that will help you figure the amount of your earned income. If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 and 1040-SR instructions. Earned Income Earned income includes all of the following types of income. Wages, salaries, tips, and other taxable employee pay. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't earned income. But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Net earnings from self-employment. Gross income received as a statutory employee. Wages, salaries, and tips. Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. You should report these on Form 1040 or 1040-SR, line 1. Nontaxable combat pay election. You can elect to include your nontaxable combat pay in earned income for the earned income credit. The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. For details, see Nontaxable combat pay in chapter 4. Net earnings from self-employment. You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Minister's housing. The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally isn't subject to income tax but is included in net earnings from self-employment. For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 below). Statutory employee. You are a statutory employee if you receive a Form W-2 on which the "Statutory employee" box (box 13) is checked. You report your income and expenses as a statutory employee on Schedule C (Form 1040 and 1040-SR). Strike benefits. Strike benefits paid by a union to its members are earned income. Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Each approved form exempts certain income from social security taxes. Each form is discussed here in terms of what is or isn't earned income for the EIC. Form 4361. Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. This includes wages, salaries, tips, and other taxable employee compensation. If you have an approved Form 4361, a nontaxable housing allowance or the nontaxable rental value of a home isn't earned income. Also, amounts you received for performing ministerial duties, but not as an employee, don't count as earned income. Examples include fees for performing marriages and honoraria for delivering speeches. Form 4029. Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. However, amounts you received as a self-employed individual don't count as earned income. Also, in figuring earned income, don't subtract losses on Schedule C or F from wages on line 1 of Form 1040 and 1040-SR. Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you weren’t disabled. You must report your taxable disability payments on line 1 of Form 1040 and 1040-SR until you reach minimum retirement age. Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and aren't considered earned income. Report taxable pension payments on Form 1040 or 1040-SR, lines 4c and 4d. Disability insurance payments. Payments you received from a disability insurance policy that you paid the premiums for aren't earned income. It doesn't matter whether you have reached minimum retirement age. If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Income That Is Not Earned Income Examples of items that aren't earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Don’t include any of these items in your earned income. Earnings while an inmate. Amounts received for work performed while an inmate in a penal institution aren't earned income when figuring the earned income credit. This includes amounts for work performed while in a work release program or while in a halfway house. Workfare payments. Nontaxable workfare payments aren't earned income for the EIC. These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment isn't available, or (2) community service program activities. Community property. If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC doesn't include any amount earned by your spouse that is treated as belonging to you under those laws. That amount isn't earned income for the EIC, even though you must include it in your gross income on your income tax return. Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Nevada, Washington, and California domestic partners. If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Your earned income for the EIC doesn't include any amount earned by your partner. Your earned income includes the entire amount you earned. For details, see Pub. 555. Conservation Reserve Program (CRP) payments. If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments aren't earned income for the EIC. Nontaxable military pay. Nontaxable pay for members of the Armed Forces isn't considered earned income for the EIC. Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). See Pub. 3, Armed Forces' Tax Guide, for more information. Combat pay. You can elect to include your nontaxable combat pay in earned income for the EIC. See Nontaxable combat pay in chapter 4. 2. Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. This chapter discusses Rules 8 through 10. You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. When you file Form 1040 or 1040-SR, you must attach Schedule EIC to your return to claim the EIC with a qualifying child. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. No qualifying child. If you don't meet Rule 8, you don't have a qualifying child. Read chapter 3 to find out if you can get the earned income credit without a qualifying child. If your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child under the tiebreaker rules you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child. Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. The four tests are: Relationship, Age, Residency, and Joint return. The four tests are illustrated in Figure A. The paragraphs that follow contain more information about each test. Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild); or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). The following definitions clarify the relationship test. Adopted child. An adopted child is always treated as your own child. The term "adopted child" includes a child who was lawfully placed with you for legal adoption. Foster child. For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. An authorized placement agency includes: A state or local government agency, A tax-exempt organization licensed by a state, and An Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Example. Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Debbie is your foster child. Figure A. Tests for Qualifying Child Conditions for Qualifying Child Test for Qualifying Child Test for Qualifying Child Summary: This figure is an illustrative representation of the relationship, age, and residency tests described in the text that determine if a dependent is a qualifying child. Please click here for the text description of the image. Age Test Your child must be: Under age 19 at the end of 2019 and younger than you (or your spouse, if filing jointly); Under age 24 at the end of 2019, a student, and younger than you (or your spouse, if filing jointly); or Permanently and totally disabled at any time during 2019, regardless of age. The following examples and definitions clarify the age test. Example 1—Child not under age 19. Your son turned 19 on December 10. Unless he was permanently and totally disabled or a student, he isn't a qualifying child because, at the end of the year, he wasn’t under age 19. Example 2—Child not younger than you or your spouse. Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. He isn't disabled. Both you and your spouse are 21 years old, and you file a joint return. Your brother isn't your qualifying child because he isn't younger than you or your spouse. Example 3—Child younger than your spouse but not younger than you. The facts are the same as in Example 2 except that your spouse is 25 years old. Because your brother is younger than your spouse, he is your qualifying child, even though he isn't younger than you. Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school; or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. The 5 calendar months need not be consecutive. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. School defined. A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet don't count as schools for the EIC. Vocational high school students. Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply. He or she can’t engage in any substantial gainful activity because of a physical or mental condition. A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Substantial gainful activity. Substantial gainful activity means performing significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at an employer's convenience) in a competitive work situation for at least the minimum wage shows that the child can engage in substantial gainful activity. Substantial gainful activity isn't work done to take care of yourself or your home. It isn't unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. However, doing this kind of work may show that the child is able to engage in substantial gainful activity. The fact that the child hasn’t worked for some time doesn't, by itself, prove the child can’t engage in substantial gainful activity. For examples of substantial gainful activity, see Pub. 524. Residency Test Your child must have lived with you in the United States for more than half of 2019. You can't claim the EIC for a child who didn't live with you for more than half of the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address. The following paragraphs clarify the residency test. United States. This means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. possessions such as Guam. Homeless shelter. Your home can be any location where you regularly live. You don't need a traditional home. For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Military personnel stationed outside the United States. U.S. military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Extended active duty. Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you don't serve more than 90 days. Birth or death of child. A child who was born or died in 2019 is treated as having lived with you for more than half of 2019 if your home was the child's home for more than half the time he or she was alive in 2019. Temporary absences. Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Kidnapped child. A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping or following the date of the child's return. The child must be presumed by law enforcement authorities to have been kidnapped by someone who isn't a member of your family or the child's family. This treatment applies for all years until the child is returned. However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. If your qualifying child has been kidnapped and meets these requirements, enter "KC," instead of a number, on line 6 of Schedule EIC. Joint Return Test To meet this test, the child can’t file a joint return for the year. Exception. An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Example 1—Child files joint return. You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. He earned $25,000 for the year. The couple files a joint return. Because your daughter and her husband file a joint return, she isn't your qualifying child. Example 2—Child files joint return to get refund of tax withheld. Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. They don't have a child. Neither is required to file a tax return. Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Example 3—Child files joint return to claim American opportunity credit. The facts are the same as in Example 2 except no taxes were taken out of your son's pay. He and his wife aren't required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because claiming the American opportunity credit is their reason for filing the return, they aren't filing it only to claim a refund of income tax withheld or estimated tax paid. The exception to the joint return test doesn't apply, so your son isn't your qualifying child. Married child. Even if your child doesn't file a joint return, if your child was married at the end of the year, he or she can't be your qualifying child unless: You can claim the child as a dependent, or The reason you can't claim the child as a dependent is that you let the child's other parent claim the child as a dependent under the Special rule for divorced or separated parents (or parents who live apart) described later. Social security number. Your qualifying child must have a valid social security number (SSN) on or before the due date of your 2019 return (including extensions), unless the child was born and died in 2019 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. You can’t claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says "Not valid for employment" and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who can’t get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who can’t get an SSN for the child being adopted until the adoption is final. If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. For more information about SSNs, see Rule 2. Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. However, only one of these persons can actually treat the child as a qualifying child. Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). The child tax credit, credit for other dependents, and additional child tax credit. Head of household filing status. The credit for child and dependent care expenses. The exclusion for dependent care benefits. The EIC. The other person can’t take any of these benefits based on this qualifying child. In other words, you and the other person can’t agree to divide these tax benefits between you. The other person can’t take any of these tax benefits unless he or she has a different qualifying child. The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. However, the tiebreaker rules don't apply if the other person is your spouse and you file a joint return. Tiebreaker rules. To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. If the parents don't file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. If your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2019, 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 2019, you may be able to take the EIC using a different qualifying child, or take the EIC using the rules in chapter 3 for people who don't have a qualifying child. If the other person cannot claim the EIC. If you and someone else have the same qualifying child but the other person can’t claim the EIC because he or she isn't eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. See Examples 6 and 7. But you can’t treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other five tax benefits listed earlier in this chapter. Examples. The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Example 1—Child lived with parent and grandparent. You and your 2-year-old son Jimmy lived with your mother all year. You are 25 years old, unmarried, and your AGI is $9,000. Your only income was $9,000 from a part-time job. Your mother's only income was $20,000 from her job, and her AGI is $20,000. Jimmy's father did not live with you or Jimmy. The special rule explained later for divorced or separated parents (or parents who live apart) doesn't apply. Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). He isn't a qualifying child of anyone else, including his father. If you don't claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). Example 2—Parent has higher AGI than grandparent. The facts are the same as in Example 1 except your AGI is $25,000. Because your mother's AGI isn't higher than yours, she can’t claim Jimmy as a qualifying child. Only you can claim him. Example 3—Two persons claim same child. The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier based on Jimmy. Your mother can't take the EIC for a taxpayer without a qualifying child because her AGI is more than $15,570. Example 4—Qualifying children split between two persons. The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. Only one of you can claim each child. However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. For example, if you claim one child, your mother can claim the other two. Example 5—Taxpayer who is a qualifying child. The facts are the same as in Example 1 except that you are only 18 years old. This means you are a qualifying child of your mother. Because of Rule 10, discussed next, you can’t claim the EIC and can’t claim your son as a qualifying child. Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. If your mother meets all the other requirements for claiming the EIC and you don't claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. Example 6—Grandparent with too much earned income to claim EIC. The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Example 7—Parent with too much earned income to claim EIC. The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Your earned income is too high for you to claim the EIC. But your mother can’t claim the EIC either, because her AGI isn't higher than yours. Example 8—Separated parents. You, your husband, and your 10-year-old son Joey lived together until August 1, 2019, when your husband moved out of the household. In August and September, Joey lived with you. For the rest of the year, Joey lived with your husband, who is Joey's father. Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. At the end of the year, you and your husband still weren't divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) doesn't apply. You and your husband will file separate returns. Your husband agrees to let you treat Joey as a qualifying child. This means, if your husband doesn't claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. However, your filing status is married filing separately, so you can’t claim the EIC or the credit for child and dependent care expenses. See Rule 3. Example 9—Separated parents claim same child. The facts are the same as in Example 8 except that you and your husband both claim Joey as a qualifying child. In this case, only your husband will be allowed to treat Joey as a qualifying child. This is because, during 2019, the boy lived with him longer than with you. You can’t claim the EIC (either with or without a qualifying child) because your filing status is married filing separately. However, your husband's filing status is also married filing separately, so he can’t claim the EIC or the credit for child and dependent care expenses. See Rule 3. Example 10—Unmarried parents. You, your 5-year-old son, and your son's father lived together all year. You and your son's father aren't married. Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Neither of you had any other income. Your son's father agrees to let you treat the child as a qualifying child. This means if your son's father doesn't claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Example 11—Unmarried parents claim same child. The facts are the same as in Example 10 except that you and your son's father both claim your son as a qualifying child. In this case, only your son's father will be allowed to treat your son as a qualifying child. This is because his AGI, $14,000, is more than your AGI, $12,000. You can claim the EIC without a qualifying child. Example 12—Child did not live with a parent. You and your 7-year-old niece, your sister's child, lived with your mother all year. You are 25 years old, and your AGI is $9,300. Your only income was from a part-time job. Your mother's AGI is $15,000. Her only income was from her job. Your niece's parents file jointly, have an AGI of less than $9,000, and don't live with you or their child. Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. However, only your mother can treat her as a qualifying child. This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Special rule for divorced or separated parents (or parents who live apart). A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming the child tax credit, but not for the EIC) if all of the following statements are true. The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2019, whether or not they are or were married. The child received over half of his or her support for the year from the parents. The child is in the custody of one or both parents for more than half of 2019. Either of the following statements is true. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2019 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 2019. For details, see Pub. 501. If a child is treated as the qualifying child of the noncustodial parent under this special rule for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim the child tax credit or the credit for other dependents for the child. However, only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC. For details and examples, see Applying the tiebreaker rules to divorced or separated parents (or parents who live apart) in Pub. 501. Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (such as your parent, guardian, or foster parent) if all of the following statements are true. You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly); Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly); or Permanently and totally disabled, regardless of age. You lived with that person in the United States for more than half of the year. You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). For more details about the tests to be a qualifying child, see Rule 8. If you are a qualifying child of another taxpayer, you can’t claim the EIC. This is true even if the person for whom you are a qualifying child doesn't claim the EIC or meet all of the rules to claim the EIC. Enter "No" on the dotted line next to line 18a (Form 1040 or 1040-SR). Example. You and your daughter lived with your mother all year. You are 22 years old, unmarried, and attended a trade school full time. You had a part-time job and earned $5,700. You had no other income. Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. She can claim the EIC if she meets all the other requirements. Because you are your mother's qualifying child, you can’t claim the EIC. This is so even if your mother can’t or doesn't claim the EIC. Child of person not required to file a return. You aren't the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests isn't required to file an income tax return and either: Doesn't file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Example 1—Return not required. The facts are the same as in the last example except your mother had no gross income, isn't required to file a 2019 tax return, and doesn't file a 2019 tax return. As a result, you aren't your mother's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. She files a return only to get a refund of the income tax withheld and doesn't claim the EIC or any other tax credits or deductions. As a result, you aren't your mother's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 3—Return filed to get EIC. The facts are the same as in Example 2 except your mother claimed the EIC on her return. Since she filed the return to get the EIC, she isn't filing it only to get a refund of income tax withheld. As a result, you are your mother's qualifying child. You can’t claim the EIC. 3. Rules If You Do Not Have a Qualifying Child Use this chapter if you don't have a qualifying child and have met all the rules in chapter 1. This chapter discusses Rules 11 through 14. You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. If you have a qualifying child. If you meet Rule 8, you have a qualifying child. If you meet Rule 8 and don't claim the EIC with a qualifying child, you can claim the EIC without a qualifying child. If your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child under the tiebreaker rules you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child. Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2019. 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 2019. 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, 1954, and before January 2, 1995. If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1954, and before January 2, 1995. 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 18a (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 2019, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. Your spouse is considered to reach age 25 on the day before his or her 25th birthday. However, the rule for reaching age 65 is different; your spouse reaches age 65 on his or her 65th birthday. Even if your spouse was born before January 2, 1995, he or she isn't considered at least age 25 at the end of 2019 unless he or she was at least age 25 at the time of death. Example 1. You are married and filing a joint return with your spouse who died in August 2019. You are age 67. Your spouse would have become age 65 in November 2019. Because your spouse was under age 65 when she died, you meet the age test. Example 2. Your spouse was born on February 14, 1994, and died on February 13, 2019. Your spouse is considered age 25 at the time of death. However, if your spouse died on February 12, 2019, your spouse isn't considered age 25 at the time of death and isn't at least age 25 at the end of 2019. Death of taxpayer. A taxpayer who died in 2019 meets the age test if the taxpayer was at least age 25 but under age 65 at the time of death. A taxpayer is considered to reach age 25 on the day before his or her 25th birthday. However, the rule for reaching age 65 is different; a taxpayer reaches age 65 on his or her 65th birthday. Even if the taxpayer was born before January 2, 1995, he or she isn't considered at least age 25 at the end of 2019 unless he or she was at least age 25 at the time of death. Rule 12—You Cannot Be the Dependent of Another Person If you aren't filing a joint return, you meet this rule if you did not check the box under your name that says "Someone can claim you as a dependent." If you are filing a joint return, you meet this rule if you did not check either box that says "Someone can claim you as a dependent" or "Someone can claim your spouse as a dependent." If you aren't sure whether someone else can claim you as a dependent, get Pub. 501 and read the rules for claiming a dependent. If someone else can claim you as a dependent on his or her return, but doesn't, you still can’t claim the credit. Example 1. In 2019, you were age 25, single, and living at home with your parents. You worked and weren't a student. You earned $7,500. Your parents can’t claim you as a dependent. When you file your return, you do not check the "Someone can claim you as a dependent" checkbox. You meet this rule. You can claim the EIC if you meet all the other requirements. Example 2. The facts are the same as in Example 1, except that you earned $2,000. Your parents can claim you as a dependent but decide not to. You don't meet this rule. You can’t claim the credit because your parents could have claimed you as a dependent. Joint returns. You generally can’t be claimed as a dependent by another person if you are married and file a joint return. However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Example 1—Return filed to get refund of tax withheld. You are 26 years old. You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Neither you nor your wife is required to file a tax return. You don't have a child. Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Your parents aren't disqualified from claiming you as a dependent just because you filed a joint return. Example 2—Return filed to get EIC. The facts are the same as in Example 1 except no taxes were taken out of your pay. Also, you and your wife aren't required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Because claiming the EIC is your reason for filing the return, you aren't filing it only to claim a refund of income tax withheld or estimated tax paid. Your parents can’t claim you or your wife as a dependent. Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc.) if all of the following statements are true. You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly); Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly); or Permanently and totally disabled, regardless of age. You lived with that person in the United States for more than half of the year. You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). For more details about the tests to be a qualifying child, see Rule 8. If you are a qualifying child of another taxpayer, you can’t claim the EIC. This is true even if the person for whom you are a qualifying child doesn't claim the EIC or meet all of the rules to claim the EIC. Enter "No" on the dotted line next to line 18a (Form 1040 or 1040-SR). Example. You lived with your mother all year. You are age 26, unmarried, and permanently and totally disabled. Your only income was from a community center where you went three days a week to answer telephones. You earned $5,000 for the year and provided more than half of your own support. Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. She can claim the EIC if she meets all the other requirements. Because you are a qualifying child of your mother, you can’t claim the EIC. This is so even if your mother can’t or doesn’t claim the EIC. Joint returns. You generally can’t be a qualifying child of another taxpayer if you are married and file a joint return. However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Child of person not required to file a return. You aren't the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests isn't required to file an income tax return and either: Doesn't file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Example 1—Return not required. You lived all year with your father. You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. You have no other income, no children, and provided more than half of your own support. Your father had no gross income, isn't required to file a 2019 tax return, and doesn't file a 2019 tax return. As a result, you aren't your father's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. He files a return only to get a refund of the income tax withheld and doesn't claim the EIC or any other tax credits or deductions. As a result, you aren't your father's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 3—Return filed to get EIC. The facts are the same as in Example 2 except your father claimed the EIC on his return. Since he filed the return to get the EIC, he isn't filing it only to get a refund of income tax withheld. As a result, you are your father's qualifying child. You can’t claim the EIC. Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. If it wasn't, enter "No" on the dotted line next to line 18a (Form 1040 or 1040-SR). United States. This means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. possessions such as Guam. Homeless shelter. Your home can be any location where you regularly live. You don't need a traditional home. If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Military personnel stationed outside the United States. U.S. military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. 4. Figuring and Claiming the EIC You must meet one more rule to claim the EIC. You need to know the amount of your earned income to see if you meet the rule in this chapter. You also need to know that amount to figure your EIC. Rule 15—Earned Income Limits Your earned income must be less than: $50,162 ($55,952 for married filing jointly) if you have three or more qualifying children, $46,703 ($52,493 for married filing jointly) if you have two qualifying children, $41,094 ($46,884 for married filing jointly) if you have one qualifying child, or $15,570 ($21,370 for married filing jointly) if you don't have a qualifying child. Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't earned income. But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Earned income is explained in detail in Rule 7 in chapter 1. Election to use prior year earned income. You may be able to use your 2018 earned income to figure your 2019 earned income credit (EIC) if: Your 2018 earned income was greater than your 2019 earned income. Your main home or the main home of your spouse if filing jointly was located in one of the federally declared disaster zones (or the disaster area outside of the disaster zone if you, and your spouse if filing jointly, were displaced from the main home due to the disaster) during any portion of that disaster's incident period. To make this election, enter "PYEI" and the amount of your 2018 earned income in the space next to Form 1040 or 1040-SR, line 18a. Disaster area. Any area where a major disaster was declared after 2017 by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, except the California wildfire disaster area defined in the Bipartisan Budget Act of 2018. Disaster zone. The portion of any disaster area which is determined by the President to warrant individual or individual and public assistance from the federal government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. Incident period. The period specified by the Federal Emergency Management Agency (FEMA) as the period during which the disaster occurred, but not including any dates before 2018 or after January 19, 2020. Joint returns. If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. If you make the election, your 2018 earned income is the sum of your 2018 earned income and your spouse's 2018 earned income. Figuring earned income. If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040 or 1040-SR), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 and 1040-SR instructions. Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 and 1040-SR instructions for line 18a. When using one of those worksheets to figure your earned income, you will start with the amount on Form 1040 or 1040-SR, line 1. You will then reduce that amount by any amount included on that line and described in the following list. Scholarship or fellowship grants not reported on a Form W-2. A scholarship or fellowship grant that wasn't reported to you on a Form W-2 isn't considered earned income for the earned income credit. Inmate's income. Amounts received for work performed while an inmate in a penal institution aren't earned income for the earned income credit. This includes amounts received for work performed while in a work release program or while in a halfway house. If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on Form 1040 or 1040-SR, line 1, put "PRI" and the amount on the dotted line next to Form 1040 or 1040-SR, line 1. Pension or annuity from deferred compensation plans. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan isn't considered earned income for the earned income credit. If you received such an amount and it was included in the total on Form 1040 or 1040-SR, line 1, put "DFC" and the amount on the dotted line next to Form 1040 or 1040-SR, line 1. This amount may be reported in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Medicaid waiver payments. Certain Medicaid waiver payments may be excluded from income under Notice 2014-7. You may include these payments in earned income if you benefit from the inclusion. For more information about these payments, see Pub. 525. Clergy. If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line 1, subtract that amount from the amount on Form 1040 or 1040-SR, line 1 and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 and 1040-SR instructions for line 18a. Enter "Clergy" on the dotted line next to line 18a (Form 1040 and 1040-SR). Church employees. A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. If you received wages as a church employee and included any amount on both line 5a of Schedule SE and Form 1040 and 1040-SR, line 1, subtract that amount from the amount on Form 1040 and 1040-SR, line 1 and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 and 1040-SR instructions for line 18a. Nontaxable combat pay. You can elect to include your nontaxable combat pay in earned income for the earned income credit. If you make the election, you must include in earned income all nontaxable combat pay you received. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn't have to. The amount of your nontaxable combat pay should be shown on your Form W-2 in box 12 with code Q. Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election. Whether the election increases or decreases your EIC depends on your total earned income, filing status, and number of qualifying children. If your earned income without your combat pay is less than the amount shown below for your number of children, you may benefit from electing to include your nontaxable combat pay in earned income and you should figure the credit both ways. If your earned income without your combat pay is equal to or more than these amounts, you will not benefit from including your combat pay in your earned income. $6,900 if you have no children. $10,350 if you have one child. $14,550 if you have two or more children. The following examples illustrate the effect of including nontaxable combat pay in earned income for the EIC. Example 1—Election increases the EIC. George and Janice are married and will file a joint return. They have one qualifying child. George was in the military and earned $15,000 ($5,000 taxable wages + $10,000 nontaxable combat pay). Janice worked part of the year and earned $2,000. Their taxable earned income and AGI are $7,000. George and Janice qualify for the EIC and fill out the EIC Worksheet and Schedule EIC. When they complete the EIC Worksheet without adding the nontaxable combat pay to their earned income, they find their credit to be $2,389. When they complete the EIC Worksheet with the nontaxable combat pay added to their earned income, they find their credit to be $3,461. 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 $3,461 on line 18a of their Form 1040. They also enter the amount of their nontaxable combat pay and write "NCP" on the dotted line next to line 18a on Form 1040. Example 2—Election doesn't increase the EIC. The facts are the same as Example 1 except George had nontaxable combat pay of $25,000. When George and Janice add their nontaxable combat pay to their earned income, they find their credit to be $2,235. 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 18a of their Form 1040. IRS Will Figure the EIC for You The IRS will figure your EIC for you if you follow the instructions in Figure B. Please don't ask the IRS to figure your EIC unless you are eligible for it. To be eligible, you must meet Rule 15 in this chapter as well as the rules in chapter 1 and either chapter 2 or chapter 3, whichever applies to you. If your credit was reduced or disallowed for any year after 1996, the rules in chapter 5 may apply as well. Figure B. Steps To Follow To Have the IRS Figure Your EIC Earned Income Credit On Figure 3. Steps To Follow To Have the IRS figure Your EIC. Figure B. Steps To Follow To Have the IRS Figure Your EIC Figure B. Steps To Follow To Have the IRS Figure Your EIC Summary: This is a portion of a tax return with line items numbered to correspond with instructions listed below describing what the taxpayer should enter (or not enter) on these items if they require the I.R.S. to determine their earned income credit. The text states: Line 18 Other payments and refundable credits: a Earned income credit (EIC) b Additional child tax credit. Attach Schedule 8812 c American opportunity credit from Form 8863, line 8 d. Schedule 3, line 14 e. Add lines 18a through 18d. These are your total payments and refundable credits (1) Enter E.I.C. in the space to the left of Form 1040 or 1040-SR ,line 18a. Then, if you have any of the types of income described earlier under Inmate’s income, Pension or annuity from deferred compensation plans, Medicaid waiver payments, or Clergy, follow the instructions given there. If you received nontaxable combat pay and are electing to include it in your earned income for the EIC, enter the amount of the nontaxable combat pay and write "NCP" in the space to the left of Form 1040 or 1040-SR, line 18a. For details, see Nontaxable combat pay in this chapter. (2) Complete all other parts of your return that apply to you. (3) Do not fill in lines that relate to your total payments, overpayment, refund, or amount you owe (lines 19, 20, 21a, and 23 (Form 1040 or 1040-SR). (4) If you have a qualifying child, complete Schedule EIC and attach it to your tax return. Please click here for the text description of the image. If you want the IRS to figure your income tax, see chapter 29 of Pub. 17, Your Federal Income Tax. How To Figure the EIC Yourself To figure the EIC yourself, use the EIC Worksheet in the instructions for Form 1040 and 1040-SR. If you have a qualifying child, complete Schedule EIC (discussed later in this chapter) and attach it to your tax return. If you want the IRS to figure your EIC for you, see IRS Will Figure the EIC for You, earlier. Special Instructions—EIC Worksheets You will need to decide whether to use EIC Worksheet A or EIC Worksheet B to figure the amount of your EIC. This section explains how to use these worksheets and how to report the EIC on your return. You may be able to elect to use your 2018 earned income to figure your EIC if (a) your 2018 earned income is more than your 2019 earned income, and (b) your main home was located in one of the federally declared disaster areas eligible for this relief at any time during the incident period. See Election to use prior year earned income for more information. EIC Worksheet A. Use EIC Worksheet A if you weren’t self-employed at any time in 2019 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 2019 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 1040-SR) and pay the proper amount of self-employment tax. If you don't, you may not get all the EIC you are entitled to. When figuring your net earnings from self-employment, you must claim all your allowable business expenses. When to use the optional methods of figuring net earnings. Using the optional methods on Schedule SE to figure your net earnings from self-employment may qualify you for the EIC or give you a larger credit. If your net earnings (without using the optional methods) are less than $5,440, see the instructions for Schedule SE for details about the optional methods. When both spouses have self-employment income. You must complete both Parts 1 and 2 of EIC Worksheet B if all of the following conditions apply to you. You are married filing a joint return. Both you and your spouse have income from self-employment. You or your spouse file a Schedule SE and the other spouse doesn't file Schedule SE. Statutory employees. Statutory employees report wages and expenses on Schedule C. They don't file Schedule SE. If you are a statutory employee, enter the amount from line 1 of Schedule C in Part 3 when you complete EIC Worksheet B. Schedule EIC You must complete Schedule EIC and attach it to your tax return if you have a qualifying child and are claiming the EIC. Schedule EIC provides the IRS with information about your qualifying children, including their names, ages, SSNs, relationship to you, and the amount of time they lived with you during the year. An example of a filled-in Schedule EIC is shown in chapter 6. If you are required to complete and attach Schedule EIC but don't, it will take longer to process your return and issue your refund. 5. Disallowance of the EIC If your earned income credit (EIC) for any year after 1996 was denied (disallowed) or reduced by the IRS, you may need to complete an additional form to claim the credit for 2019. This chapter is for people whose earned income credit (EIC) for any year after 1996 was denied or reduced by the IRS. If this applies to you, you may need to complete Form 8862, Information To Claim Certain Credits After Disallowance, and attach it to your 2019 return to claim the credit for 2019. This chapter explains when you need to attach Form 8862. For more information, see Form 8862 and its instructions. This chapter also explains the rules for certain people who can’t claim the EIC for a period of years after their EIC was denied or reduced. Form 8862 If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. You must also qualify to claim the EIC by meeting all the rules described in this publication. Exception 1. Don't file Form 8862 if either (1) or (2) below is true. After your EIC was reduced or disallowed in the earlier year: You filed Form 8862 in a later year and your EIC for that later year was allowed, and Your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error. You are taking the EIC without a qualifying child for 2019 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 2019 return affect whether you need to attach Form 8862 to your 2019 return or to a later return. The following examples demonstrate whether Form 8862 is required for 2019 or 2020. Example 1—Form 8862 required for 2019. You filed your 2018 tax return in March 2019 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 2019, 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 2019. To claim the EIC with a qualifying child on your 2019 return, you must complete and attach Form 8862 to that return. However, to claim the EIC without a qualifying child on your 2019 return, you don't need to file Form 8862. Example 2—Form 8862 required for 2020. The facts are the same as in the previous example except that you received the statutory notice of deficiency in February 2020. Because the 90-day period referred to in the statutory notice isn't over when you are ready to file your return for 2019, you shouldn't attach Form 8862 to your 2019 return. However, to claim the EIC with a qualifying child for 2020, you must complete and attach Form 8862 to your return for that year. To claim the EIC without a qualifying child for 2020, you don't need to file Form 8862. Exception for math or clerical errors. If your EIC was denied or reduced as a result of a math or clerical error, don't attach Form 8862 to your next tax return. For example, if your arithmetic is incorrect, the IRS can correct it. If you don't provide a correct social security number, the IRS can deny the EIC. These kinds of errors are called math or clerical errors. Omission of Form 8862. If you are required to attach Form 8862 to your 2019 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 2019 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 2018 tax return, which you filed in March 2019. 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 2019, 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 2019. You can’t claim the EIC for tax year 2019 or 2020. To claim the EIC on your return for 2021, 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 2018 EIC wasn’t denied until after you filed your 2019 return. You can’t claim the EIC for tax year 2020 or 2021. To claim the EIC on your return for 2022 you must complete and attach Form 8862 to your return for that year. Example 5—Cannot claim EIC for 10 years. You claimed the EIC on your 2018 tax return, which you filed in February 2019. The IRS determined you weren't entitled to the EIC and that your error was due to fraud. In September 2019, 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 2019. You can’t claim the EIC for tax years 2019 through 2028. To claim the EIC on your return for 2029, you must complete and attach Form 8862 to your return for that year. 6. Detailed Examples The next few pages contain two detailed examples (with a filled-in Schedule EIC and EIC Worksheet) that may be helpful if you have questions about claiming the EIC. Example 1—Sharon Rose Sharon Rose is age 63 and retired. She received $7,000 in social security benefits during the year and $10,000 from a part-time job. She also received a taxable pension of $6,400. Sharon had no other income. Her AGI on line 8b of Form 1040 is $16,400 ($10,000 + $6,400). Sharon isn't married and lived alone in the United States for the entire year. She can’t be claimed as a dependent on anyone else's return. She doesn't have any investment income and doesn't have a qualifying child. Sharon reads the steps for eligibility in her Form 1040 instructions. In Step 1 she discovers that, because her AGI ($16,400) isn't less than $15,570, she can’t take the EIC. She completes the rest of her Form 1040 and files it with the IRS. Example 2—Cynthia and Jerry Grey Cynthia and Jerry Grey have two children, Kirk, age 10, and Susanne, age 8. The children lived with Cynthia and Jerry for all of 2019. Cynthia earned wages of $15,000 and Jerry had wages of $10,000. The Greys received $525 in interest on their savings account. They had no other income in 2019. Cynthia and Jerry have the 2019 Form 1040 and instructions. They want to see if they qualify for the EIC, so they follow the steps in the instructions for line 18a. Step 1. The amount Cynthia and Jerry entered on Form 1040, line 8b, was $25,525. They both have valid social security numbers (SSNs), which they have had for many years. They will file a joint return. Neither Cynthia nor Jerry is a nonresident alien. Therefore, the answers they give to the questions in Step 1 allow them to proceed to Step 2. Step 2. The only investment income the Greys have is their $525 interest income. That amount isn't more than $3,600, so they answer "No" to the second question in Step 2 and go to Step 3. Step 3. Their children, Kirk and Susanne, meet the relationship, age, residency, and joint return tests to be Cynthia and Jerry's qualifying children, so Cynthia and Jerry answer "Yes" to the first question in Step 3. Kirk and Susanne aren't qualifying children of anyone else. Both children have valid SSNs, which they got soon after birth. Cynthia and Jerry are filing a joint return, so they answer "Yes" to the second question in Step 3. This means they can skip question 3 and Step 4 and go to Step 5. Step 5. Cynthia and Jerry figure their earned income to be $25,000, the amount of their combined wages. This is less than $52,493, so they go to Step 6 to figure their credit. Step 6. Cynthia and Jerry want to figure their EIC themselves, so they complete the EIC Worksheet in the Form 1040 instructions (shown later). Completing the EIC Worksheet. Cynthia and Jerry complete their worksheet as follows. Cynthia and Jerry enter their total earned income ($25,000) on line 1. To find their credit, they go to the EIC Table (shown later in this publication). The part of the EIC Table they use is included as part of this example. They find their earned income of $25,000 in the range of $25,000 to $25,050. They follow this line across to the column for 2 children under Married filing jointly and find $5,785. They enter $5,785 on line 2. They enter on line 3 their AGI ($25,525) and see that it is different from the amount on line 1. They look up $25,525 in the EIC Table and enter the amount of $5,680 on line 5. They enter $5,680 on line 6. This is the smaller of the line 2 amount ($5,785) and the line 5 amount ($5,680). The Greys enter $5,680 on line 18a of their Form 1040. They will now complete Schedule EIC (shown later) and attach it to their return. They will keep the EIC Worksheet for their records. Excerpt From EIC Table for Example 2 Excerpt from EIC table for Cynthia and Jerry Grey's example Summary: This is an excerpt of the earned income credit table used in the example for Cynthia and Jerry Grey. Please click here for the text description of the image. Filled-in EIC Worksheet — Cynthia and Jerry Grey Filled-in EIC Worksheet — Cynthia and Jerry Grey Worksheet A—2019 EIC—Line 18a Worksheet A—2019 EIC—Line 18a Summary: This is an example of the worksheet used to determine the amount to enter on Form 1040 or 1040-SR, line 18a, for the earned income credit. Line items are included as described in the text; additionally, these line items are completed: Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered “No” to Step 5, question 2. Otherwise, use Worksheet B. Under" Part 1: All Filers Using Worksheet A": 1. Enter your earned income from Step 5. Field contains 25,000. "2. Look up the amount on line 1 above in the E.I.C. Table to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here." field contains 5,785 "3. Enter the amount from Form 1040 or 1040-SR, line 8b."field contains 25,525. "4. Are the amounts on lines 3 and 1 the same? If Yes, leave line 5 blank and enter the amount from line 2 on line 6. If No. Go to line 5. Checkbox No is checked.". Under "Part 2: Filers Who Answered No on Line 4": "5. If you have: No qualifying children, is the amount on line 3 less than $8,650 ($14,450 if married filing jointly)?; 1 or more qualifying children, is the amount on line 3 less than $19,050 ($24,850 if married filing jointly)?" Look up the amount on line 3 in the EIC Table to find the credit. Be sure to use the correct column for your filing status and the number of children you have. Enter the credit here. Check box NO is checked and field contains $5,680. Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6. Under" Part 3: Your Earned Income Credit" "6. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 18a. "field contains $5,680. Caution icon: If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, earlier, to and out if you must file Form 8862 to take the credit for 2019. Please click here for the text description of the image. Filled-in Schedule EIC—Cynthia and Jerry Grey Schedule EIC for Cynthia and Jerry's Example. Filled-in Schedule EIC—Cynthia and Jerry Grey Filled-in Schedule EIC—Cynthia and Jerry Grey Summary: This is an example of Schedule E.I.C. (Form 1040 or 1040-SR) 2019 which pertains to the example in the text. Line items are completed as follows: "Name(s) shown on return" field contains Cynthia and Jerry Grey "Your social security number" field contains 333-00-5555 Under" Qualifying Child Information": 1. Child's name If you have more than three qualifying children, you have to list only three to get the maximum credit: "Child 1: First name/Last name" field contains Kirk Grey "Child 2: First name/Last name" field contains Susanne Grey 2. Child's SSN The child must have an SSN as defined in the Form 1040 and 1040-SR instructions unless the child was born and died in 2019. If your child was born and died in 2019 and did not have an SSN, enter Died on this line and attach a copy of the child's birth certificate: "Child 1" field contains 123-00-5678 "Child 2" field contains 800-00-4321 3. Child's year of birth. Child 1 column field contains 2009. Child 2 column field contains 2011. If born after 2000 and the child is younger than you (or your spouse if filing jointly), skip lines 4a and 4b; go to line 5. 4a. Was the child under age 24 at the end of 2019, a student, and younger than you (or your spouse, if filing jointly)? 4b.Was the child permanently and totally disabled during any part of 2019? 5. Child's relationship to you (for example, son, daughter, grandchild, niece, nephew, foster child, et cetera): "Child 1" field contains son "Child 2" field contains daughter 6. Number of months child lived with you in the United States during 2019: If the child lived with you for more than half of 2019 but less than 7 months, enter 7. If the child was born or died in 2019 and your home was the child's home for more than half the time he or she was alive during 2019, enter 12. "Child 1" field contains 12 months "Child 2" field contains 12 months Please click here for the text description of the image. 7. How To Get Tax Help If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away. Preparing and filing your tax return. After receiving your wage and earning statements (Form W-2, W-2G, 1099-R, 1099-Misc) from all employers and interest and dividend statements from banks (Forms 1099), you can find free options to prepare and file your return on IRS.gov or in your local community if you qualify. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. You can go to IRS.gov to see your options for preparing and filing your return, which include the following. Free File. Go to IRS.gov/FreeFile to see if you qualify to use brand-name software to prepare and e-file your federal tax return for free. VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 to find the nearest VITA location for free tax return preparation. TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 to find the nearest TCE location for free tax return preparation. Employers can register to use Business Services Online. The SSA offers online service for fast, free, and secure online W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Forms W-2, Wage and Tax Statement, and Forms W-2c, Corrected Wage and Tax Statement. Employers can go to SSA.gov/employer for more information. Getting answers to your tax questions. On IRS.gov, get answers to your tax questions anytime, anywhere. Go to IRS.gov/Help for a variety of tools that will help you get answers to some of the most common tax questions. Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records. Go to IRS.gov/Forms to search for our forms, instructions, and publications. You will find details on 2019 tax changes and hundreds of interactive links to help you find answers to your questions. You may also be able to access tax law information in your electronic filing software. Tax reform. Tax reform legislation affects individuals, businesses, tax-exempt and government entities. Go to IRS.gov/TaxReform for information and updates on how this legislation affects your taxes. IRS Social Media. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are paramount. We use these tools to share public information with you. Don’t post your social security number or other confidential information on social media sites. Always protect your identity when using any social networking site. The IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL: www.youtube.com/irsvideos. www.youtube.com/irsvideosmultilingua. www.youtube.com/irsvideosASL. Watching IRS videos. The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals. Getting tax information in other languages. For taxpayers whose native language isn’t English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages. Spanish (IRS.gov/Spanish). Chinese (IRS.gov/Chinese). Korean (IRS.gov/Korean). Russian (IRS.gov/Russian). Vietnamese (IRS.gov/Vietnamese). The IRS Taxpayer Assistance Centers (TACs) provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers. Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all of the forms, instructions, and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 and 1040-SR instructions) on mobile devices as an eBook at no charge at IRS.gov/eBooks. Or, you can go to IRS.gov/OrderForms to place an order and have them mailed to you within 10 business days. Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account. View the amount you owe, pay online, or set up an online payment agreement. Access your tax records online. Review the past 24 months of your payment history. Go to IRS.gov/SecureAccess to review the required identity authentication process. Using direct deposit. The fastest way to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. The IRS issues more than 90% of refunds in less than 21 days. Getting a transcript or copy of a return. The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either “Get Transcript Online” or “Get Transcript by Mail” to order a copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946. Using online tools to help prepare your return. Go to IRS.gov/Tools for the following. The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the EIC. The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number. The Tax Withholding Estimator (IRS.govW4app) makes it easier for everyone to pay the correct amount of tax during the year. The Estimator replaces the Withholding Calculator. The redesigned tool is a convenient, online way to check and tailor your withholding. It’s more user-friendly for taxpayers, including retirees and self-employed individuals. The new and improved features are: Easy to understand language. The ability to switch between screens, correct previous entries, and skip screens that don’t apply. Tips and links to help you determine if you qualify for tax credits and deductions. A progress tracker. A self-employment tax feature. Automatic calculation of taxable social security benefits. The First Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance. The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040 or 1040-SR), choose not to claim state and local income taxes, and you didn’t save your receipts showing the sales tax you paid. Resolving tax-related identity theft issues. The IRS doesn’t initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. Go to IRS.gov/IDProtection for information. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, visit IRS.gov/IdentityTheft to learn what steps you should take. Checking on the status of your refund. Go to IRS.gov/Refunds. The IRS can’t issue refunds before mid-February 2020 for returns that claimed the EIC or the ACTC. This applies to the entire refund, not just the portion associated with these credits. Download the official IRS2Go app to your mobile device to check your refund status. Call the automated refund hotline at 800-829-1954. Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments to make a payment using any of the following options. IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you. Debit or Credit Card: Choose an approved payment processor to pay online, by phone, and by mobile device. Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax return preparation software or through a tax professional. Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required. Check or Money Order: Mail your payment to the address listed on the notice or instructions. Cash: You may be able to pay your taxes with cash at a participating retail store. Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and cut-off times. What if I can’t pay now? Go to IRS.gov/Payments for more information about your options. Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC. Checking the status of an amended return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns. Please note that it can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks. Understanding an IRS notice or letter. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter. Contacting your local IRS office. Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC, 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, please report it to them at IRS.gov/SAMS. TAS also has a website, Tax Reform Changes, which shows you how the new tax law may change your future tax filings and helps you plan for these changes. The information is categorized by tax topic in the order of the IRS Form 1040 or 1040-SR. Go to TaxChanges.us for more information. TAS for Tax Professionals TAS can provide a variety of information for tax professionals, including tax law updates and guidance, TAS programs, and ways to let TAS know about systemic problems you’ve seen in your practice. Low Income Taxpayer Clinics (LITCs) LITCs are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. To find a clinic near you, visit IRS.gov/LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List PDF. Publication 596 - Additional Material EIC Eligibility Checklist You may claim the EIC if you answer "Yes" to all the following questions.* Yes No 1. Is your AGI less than: $15,570 ($21,370 for married filing jointly) if you don't have a qualifying child, $41,094 ($46,884 for married filing jointly) if you have one qualifying child, $46,703 ($52,493 for married filing jointly) if you have two qualifying children, or $50,162 ($55,952 for married filing jointly) if you have more than two qualifying children? (See Rule 1.) □ □ 2. Do you and your spouse each have a valid SSN that you got by the due date of your 2019 return (including extensions)? (See Rule 2.) □ □ 3. Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3.)Caution: If you or your spouse is a nonresident alien, answer "Yes" only if your filing status is married filing jointly. (See Rule 4.) □ □ 4. Answer "Yes" if you aren't filing Form 2555. Otherwise, answer "No." (See Rule 5.) □ □ 5. Is your investment income $3,600 or less? (See Rule 6.) □ □ 6. Is your total earned income at least $1 but less than: $15,570 ($21,370 for married filing jointly) if you don't have a qualifying child, $41,094 ($46,884 for married filing jointly) if you have one qualifying child, $46,703 ($52,493 for married filing jointly) if you have two qualifying children, or $50,162 ($55,952 for married filing jointly) if you have more than two qualifying children? (See Rules 7 and 15.) □ □ 7. Answer "Yes" if (a) you aren't a qualifying child of another taxpayer or, (b) you are filing a joint return. Otherwise, answer "No." (See Rules 10 and 13.) □ □ STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. If you don't have a qualifying child or if another person is entitled to treat your child as a qualifying child under the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.* 8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child and have a valid SSN that he or she got by the due date of your 2019 return (including extensions)? (See Rule 8.) □ □ 9. Is your child a qualifying child only for you? Answer "Yes" if (a) your qualifying child doesn't meet the tests to be a qualifying child of any other person or, (b) your qualifying child meets the tests to be a qualifying child of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in Rule 9. □ 10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2019? (See Rule 11.) □ □ 11. Answer "Yes" if (a) you can’t be claimed as a dependent on anyone else's return or, (b) you are filing a joint return. Otherwise, answer "No." (See Rule 12.) □ □ 12. Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See Rule 14.) □ □ *PERSONS WITH A QUALIFYING CHILD: If you answered "Yes" to questions 1 through 9, you can claim the EIC. (If you have more than one child, you can claim the EIC as long as you answer "Yes" to questions 1 through 7 and can answer "Yes" to questions 8 and 9 for at least one child.) Remember to fill out Schedule EIC and attach it to your Form 1040. If you answered "Yes" to questions 1 through 7 and "No" to question 8, answer questions 10 through 12 to see if you can claim the EIC without a qualifying child. PERSONS WITHOUT A QUALIFYING CHILD: If you answered "Yes" to questions 1 through 7, and 10 through 12, you can claim the EIC. If you answered "No" to any question that applies to you: You can’t claim the EIC. EIC Table 2019 Earned Income Credit (EIC) Table Caution. This is not a tax table. EIC Table Excerpt Example This graphic shows a portion of the EIC table to illustrate how to find your credit at the intersection of the appropriate row and column. Please click here for the text description of the image. 1. To find your credit, read down the "At least - But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. And your filing status is– If the amount you are looking up from the worksheet is– Single, head of household, or qualifying widow(er) and you have– Married filing jointly and you have– 0 1 2 3 0 1 2 3 At least But less than Your credit is– Your credit is– $1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869 6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891 6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914 6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936 6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959 6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981 6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004 6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026 6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049 6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071 6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094 6,900 6,950 529 2,355 2,770 3,116 529 2,355 2,770 3,116 6,950 7,000 529 2,372 2,790 3,139 529 2,372 2,790 3,139 7,000 7,050 529 2,389 2,810 3,161 529 2,389 2,810 3,161 7,050 7,100 529 2,406 2,830 3,184 529 2,406 2,830 3,184 7,100 7,150 529 2,423 2,850 3,206 529 2,423 2,850 3,206 7,150 7,200 529 2,440 2,870 3,229 529 2,440 2,870 3,229 7,200 7,250 529 2,457 2,890 3,251 529 2,457 2,890 3,251 7,250 7,300 529 2,474 2,910 3,274 529 2,474 2,910 3,274 7,300 7,350 529 2,491 2,930 3,296 529 2,491 2,930 3,296 7,350 7,400 529 2,508 2,950 3,319 529 2,508 2,950 3,319 7,400 7,450 529 2,525 2,970 3,341 529 2,525 2,970 3,341 7,450 7,500 529 2,542 2,990 3,364 529 2,542 2,990 3,364 7,500 7,550 529 2,559 3,010 3,386 529 2,559 3,010 3,386 7,550 7,600 529 2,576 3,030 3,409 529 2,576 3,030 3,409 7,600 7,650 529 2,593 3,050 3,431 529 2,593 3,050 3,431 7,650 7,700 529 2,610 3,070 3,454 529 2,610 3,070 3,454 7,700 7,750 529 2,627 3,090 3,476 529 2,627 3,090 3,476 7,750 7,800 529 2,644 3,110 3,499 529 2,644 3,110 3,499 7,800 7,850 529 2,661 3,130 3,521 529 2,661 3,130 3,521 7,850 7,900 529 2,678 3,150 3,544 529 2,678 3,150 3,544 7,900 7,950 529 2,695 3,170 3,566 529 2,695 3,170 3,566 7,950 8,000 529 2,712 3,190 3,589 529 2,712 3,190 3,589 8,000 8,050 529 2,729 3,210 3,611 529 2,729 3,210 3,611 8,050 8,100 529 2,746 3,230 3,634 529 2,746 3,230 3,634 8,100 8,150 529 2,763 3,250 3,656 529 2,763 3,250 3,656 8,150 8,200 529 2,780 3,270 3,679 529 2,780 3,270 3,679 8,200 8,250 529 2,797 3,290 3,701 529 2,797 3,290 3,701 8,250 8,300 529 2,814 3,310 3,724 529 2,814 3,310 3,724 8,300 8,350 529 2,831 3,330 3,746 529 2,831 3,330 3,746 8,350 8,400 529 2,848 3,350 3,769 529 2,848 3,350 3,769 8,400 8,450 529 2,865 3,370 3,791 529 2,865 3,370 3,791 8,450 8,500 529 2,882 3,390 3,814 529 2,882 3,390 3,814 8,500 8,550 529 2,899 3,410 3,836 529 2,899 3,410 3,836 8,550 8,600 529 2,916 3,430 3,859 529 2,916 3,430 3,859 8,600 8,650 529 2,933 3,450 3,881 529 2,933 3,450 3,881 8,650 8,700 527 2,950 3,470 3,904 529 2,950 3,470 3,904 8,700 8,750 524 2,967 3,490 3,926 529 2,967 3,490 3,926 8,750 8,800 520 2,984 3,510 3,949 529 2,984 3,510 3,949 8,800 8,850 516 3,001 3,530 3,971 529 3,001 3,530 3,971 8,850 8,900 512 3,018 3,550 3,994 529 3,018 3,550 3,994 8,900 8,950 508 3,035 3,570 4,016 529 3,035 3,570 4,016 8,950 9,000 505 3,052 3,590 4,039 529 3,052 3,590 4,039 9,000 9,050 501 3,069 3,610 4,061 529 3,069 3,610 4,061 9,050 9,100 497 3,086 3,630 4,084 529 3,086 3,630 4,084 9,100 9,150 493 3,103 3,650 4,106 529 3,103 3,650 4,106 9,150 9,200 489 3,120 3,670 4,129 529 3,120 3,670 4,129 9,200 9,250 485 3,137 3,690 4,151 529 3,137 3,690 4,151 9,250 9,300 482 3,154 3,710 4,174 529 3,154 3,710 4,174 9,300 9,350 478 3,171 3,730 4,196 529 3,171 3,730 4,196 9,350 9,400 474 3,188 3,750 4,219 529 3,188 3,750 4,219 9,400 9,450 470 3,205 3,770 4,241 529 3,205 3,770 4,241 9,450 9,500 466 3,222 3,790 4,264 529 3,222 3,790 4,264 9,500 9,550 462 3,239 3,810 4,286 529 3,239 3,810 4,286 9,550 9,600 459 3,256 3,830 4,309 529 3,256 3,830 4,309 9,600 9,650 455 3,273 3,850 4,331 529 3,273 3,850 4,331 9,650 9,700 451 3,290 3,870 4,354 529 3,290 3,870 4,354 9,700 9,750 447 3,307 3,890 4,376 529 3,307 3,890 4,376 9,750 9,800 443 3,324 3,910 4,399 529 3,324 3,910 4,399 9,800 9,850 439 3,341 3,930 4,421 529 3,341 3,930 4,421 9,850 9,900 436 3,358 3,950 4,444 529 3,358 3,950 4,444 9,900 9,950 432 3,375 3,970 4,466 529 3,375 3,970 4,466 9,950 10,000 428 3,392 3,990 4,489 529 3,392 3,990 4,489 10,000 10,050 424 3,409 4,010 4,511 529 3,409 4,010 4,511 10,050 10,100 420 3,426 4,030 4,534 529 3,426 4,030 4,534 10,100 10,150 417 3,443 4,050 4,556 529 3,443 4,050 4,556 10,150 10,200 413 3,460 4,070 4,579 529 3,460 4,070 4,579 10,200 10,250 409 3,477 4,090 4,601 529 3,477 4,090 4,601 10,250 10,300 405 3,494 4,110 4,624 529 3,494 4,110 4,624 10,300 10,350 401 3,511 4,130 4,646 529 3,511 4,130 4,646 10,350 10,400 397 3,526 4,150 4,669 529 3,526 4,150 4,669 10,400 10,450 394 3,526 4,170 4,691 529 3,526 4,170 4,691 10,450 10,500 390 3,526 4,190 4,714 529 3,526 4,190 4,714 10,500 10,550 386 3,526 4,210 4,736 529 3,526 4,210 4,736 10,550 10,600 382 3,526 4,230 4,759 529 3,526 4,230 4,759 10,600 10,650 378 3,526 4,250 4,781 529 3,526 4,250 4,781 10,650 10,700 374 3,526 4,270 4,804 529 3,526 4,270 4,804 10,700 10,750 371 3,526 4,290 4,826 529 3,526 4,290 4,826 10,750 10,800 367 3,526 4,310 4,849 529 3,526 4,310 4,849 10,800 10,850 363 3,526 4,330 4,871 529 3,526 4,330 4,871 10,850 10,900 359 3,526 4,350 4,894 529 3,526 4,350 4,894 10,900 10,950 355 3,526 4,370 4,916 529 3,526 4,370 4,916 10,950 11,000 352 3,526 4,390 4,939 529 3,526 4,390 4,939 11,000 11,050 348 3,526 4,410 4,961 529 3,526 4,410 4,961 11,050 11,100 344 3,526 4,430 4,984 529 3,526 4,430 4,984 11,100 11,150 340 3,526 4,450 5,006 529 3,526 4,450 5,006 11,150 11,200 336 3,526 4,470 5,029 529 3,526 4,470 5,029 11,200 11,250 332 3,526 4,490 5,051 529 3,526 4,490 5,051 11,250 11,300 329 3,526 4,510 5,074 529 3,526 4,510 5,074 11,300 11,350 325 3,526 4,530 5,096 529 3,526 4,530 5,096 11,350 11,400 321 3,526 4,550 5,119 529 3,526 4,550 5,119 11,400 11,450 317 3,526 4,570 5,141 529 3,526 4,570 5,141 11,450 11,500 313 3,526 4,590 5,164 529 3,526 4,590 5,164 11,500 11,550 309 3,526 4,610 5,186 529 3,526 4,610 5,186 11,550 11,600 306 3,526 4,630 5,209 529 3,526 4,630 5,209 11,600 11,650 302 3,526 4,650 5,231 529 3,526 4,650 5,231 11,650 11,700 298 3,526 4,670 5,254 529 3,526 4,670 5,254 11,700 11,750 294 3,526 4,690 5,276 529 3,526 4,690 5,276 11,750 11,800 290 3,526 4,710 5,299 529 3,526 4,710 5,299 11,800 11,850 286 3,526 4,730 5,321 529 3,526 4,730 5,321 11,850 11,900 283 3,526 4,750 5,344 529 3,526 4,750 5,344 11,900 11,950 279 3,526 4,770 5,366 529 3,526 4,770 5,366 11,950 12,000 275 3,526 4,790 5,389 529 3,526 4,790 5,389 12,000 12,050 271 3,526 4,810 5,411 529 3,526 4,810 5,411 12,050 12,100 267 3,526 4,830 5,434 529 3,526 4,830 5,434 12,100 12,150 264 3,526 4,850 5,456 529 3,526 4,850 5,456 12,150 12,200 260 3,526 4,870 5,479 529 3,526 4,870 5,479 12,200 12,250 256 3,526 4,890 5,501 529 3,526 4,890 5,501 12,250 12,300 252 3,526 4,910 5,524 529 3,526 4,910 5,524 12,300 12,350 248 3,526 4,930 5,546 529 3,526 4,930 5,546 12,350 12,400 244 3,526 4,950 5,569 529 3,526 4,950 5,569 12,400 12,450 241 3,526 4,970 5,591 529 3,526 4,970 5,591 12,450 12,500 237 3,526 4,990 5,614 529 3,526 4,990 5,614 12,500 12,550 233 3,526 5,010 5,636 529 3,526 5,010 5,636 12,550 12,600 229 3,526 5,030 5,659 529 3,526 5,030 5,659 12,600 12,650 225 3,526 5,050 5,681 529 3,526 5,050 5,681 12,650 12,700 221 3,526 5,070 5,704 529 3,526 5,070 5,704 12,700 12,750 218 3,526 5,090 5,726 529 3,526 5,090 5,726 12,750 12,800 214 3,526 5,110 5,749 529 3,526 5,110 5,749 12,800 12,850 210 3,526 5,130 5,771 529 3,526 5,130 5,771 12,850 12,900 206 3,526 5,150 5,794 529 3,526 5,150 5,794 12,900 12,950 202 3,526 5,170 5,816 529 3,526 5,170 5,816 12,950 13,000 199 3,526 5,190 5,839 529 3,526 5,190 5,839 13,000 13,050 195 3,526 5,210 5,861 529 3,526 5,210 5,861 13,050 13,100 191 3,526 5,230 5,884 529 3,526 5,230 5,884 13,100 13,150 187 3,526 5,250 5,906 529 3,526 5,250 5,906 13,150 13,200 183 3,526 5,270 5,929 529 3,526 5,270 5,929 13,200 13,250 179 3,526 5,290 5,951 529 3,526 5,290 5,951 13,250 13,300 176 3,526 5,310 5,974 529 3,526 5,310 5,974 13,300 13,350 172 3,526 5,330 5,996 529 3,526 5,330 5,996 13,350 13,400 168 3,526 5,350 6,019 529 3,526 5,350 6,019 13,400 13,450 164 3,526 5,370 6,041 529 3,526 5,370 6,041 13,450 13,500 160 3,526 5,390 6,064 529 3,526 5,390 6,064 13,500 13,550 156 3,526 5,410 6,086 529 3,526 5,410 6,086 13,550 13,600 153 3,526 5,430 6,109 529 3,526 5,430 6,109 13,600 13,650 149 3,526 5,450 6,131 529 3,526 5,450 6,131 13,650 13,700 145 3,526 5,470 6,154 529 3,526 5,470 6,154 13,700 13,750 141 3,526 5,490 6,176 529 3,526 5,490 6,176 13,750 13,800 137 3,526 5,510 6,199 529 3,526 5,510 6,199 13,800 13,850 133 3,526 5,530 6,221 529 3,526 5,530 6,221 13,850 13,900 130 3,526 5,550 6,244 529 3,526 5,550 6,244 13,900 13,950 126 3,526 5,570 6,266 529 3,526 5,570 6,266 13,950 14,000 122 3,526 5,590 6,289 529 3,526 5,590 6,289 14,000 14,050 118 3,526 5,610 6,311 529 3,526 5,610 6,311 14,050 14,100 114 3,526 5,630 6,334 529 3,526 5,630 6,334 14,100 14,150 111 3,526 5,650 6,356 529 3,526 5,650 6,356 14,150 14,200 107 3,526 5,670 6,379 529 3,526 5,670 6,379 14,200 14,250 103 3,526 5,690 6,401 529 3,526 5,690 6,401 14,250 14,300 99 3,526 5,710 6,424 529 3,526 5,710 6,424 14,300 14,350 95 3,526 5,730 6,446 529 3,526 5,730 6,446 14,350 14,400 91 3,526 5,750 6,469 529 3,526 5,750 6,469 14,400 14,450 88 3,526 5,770 6,491 529 3,526 5,770 6,491 14,450 14,500 84 3,526 5,790 6,514 527 3,526 5,790 6,514 14,500 14,550 80 3,526 5,810 6,536 524 3,526 5,810 6,536 14,550 14,600 76 3,526 5,828 6,557 520 3,526 5,828 6,557 14,600 14,650 72 3,526 5,828 6,557 516 3,526 5,828 6,557 14,650 14,700 68 3,526 5,828 6,557 512 3,526 5,828 6,557 14,700 14,750 65 3,526 5,828 6,557 508 3,526 5,828 6,557 14,750 14,800 61 3,526 5,828 6,557 505 3,526 5,828 6,557 14,800 14,850 57 3,526 5,828 6,557 501 3,526 5,828 6,557 14,850 14,900 53 3,526 5,828 6,557 497 3,526 5,828 6,557 14,900 14,950 49 3,526 5,828 6,557 493 3,526 5,828 6,557 14,950 15,000 46 3,526 5,828 6,557 489 3,526 5,828 6,557 15,000 15,050 42 3,526 5,828 6,557 485 3,526 5,828 6,557 15,050 15,100 38 3,526 5,828 6,557 482 3,526 5,828 6,557 15,100 15,150 34 3,526 5,828 6,557 478 3,526 5,828 6,557 15,150 15,200 30 3,526 5,828 6,557 474 3,526 5,828 6,557 15,200 15,250 26 3,526 5,828 6,557 470 3,526 5,828 6,557 15,250 15,300 23 3,526 5,828 6,557 466 3,526 5,828 6,557 15,300 15,350 19 3,526 5,828 6,557 462 3,526 5,828 6,557 15,350 15,400 15 3,526 5,828 6,557 459 3,526 5,828 6,557 15,400 15,450 11 3,526 5,828 6,557 455 3,526 5,828 6,557 15,450 15,500 7 3,526 5,828 6,557 451 3,526 5,828 6,557 15,500 15,550 3 3,526 5,828 6,557 447 3,526 5,828 6,557 15,550 15,600 * * If the amount you are looking up from the worksheet is at least $15,550 but less than $15,570, and you have no qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $15,570 or more, and you have no qualifying children, you can’t take the credit. 3,526 5,828 6,557 443 3,526 5,828 6,557 15,600 15,650 0 3,526 5,828 6,557 439 3,526 5,828 6,557 15,650 15,700 0 3,526 5,828 6,557 436 3,526 5,828 6,557 15,700 15,750 0 3,526 5,828 6,557 432 3,526 5,828 6,557 15,750 15,800 0 3,526 5,828 6,557 428 3,526 5,828 6,557 15,800 15,850 0 3,526 5,828 6,557 424 3,526 5,828 6,557 15,850 15,900 0 3,526 5,828 6,557 420 3,526 5,828 6,557 15,900 15,950 0 3,526 5,828 6,557 417 3,526 5,828 6,557 15,950 16,000 0 3,526 5,828 6,557 413 3,526 5,828 6,557 16,000 16,050 0 3,526 5,828 6,557 409 3,526 5,828 6,557 16,050 16,100 0 3,526 5,828 6,557 405 3,526 5,828 6,557 16,100 16,150 0 3,526 5,828 6,557 401 3,526 5,828 6,557 16,150 16,200 0 3,526 5,828 6,557 397 3,526 5,828 6,557 16,200 16,250 0 3,526 5,828 6,557 394 3,526 5,828 6,557 16,250 16,300 0 3,526 5,828 6,557 390 3,526 5,828 6,557 16,300 16,350 0 3,526 5,828 6,557 386 3,526 5,828 6,557 16,350 16,400 0 3,526 5,828 6,557 382 3,526 5,828 6,557 16,400 16,450 0 3,526 5,828 6,557 378 3,526 5,828 6,557 16,450 16,500 0 3,526 5,828 6,557 374 3,526 5,828 6,557 16,500 16,550 0 3,526 5,828 6,557 371 3,526 5,828 6,557 16,550 16,600 0 3,526 5,828 6,557 367 3,526 5,828 6,557 16,600 16,650 0 3,526 5,828 6,557 363 3,526 5,828 6,557 16,650 16,700 0 3,526 5,828 6,557 359 3,526 5,828 6,557 16,700 16,750 0 3,526 5,828 6,557 355 3,526 5,828 6,557 16,750 16,800 0 3,526 5,828 6,557 352 3,526 5,828 6,557 16,800 16,850 0 3,526 5,828 6,557 348 3,526 5,828 6,557 16,850 16,900 0 3,526 5,828 6,557 344 3,526 5,828 6,557 16,900 16,950 0 3,526 5,828 6,557 340 3,526 5,828 6,557 16,950 17,000 0 3,526 5,828 6,557 336 3,526 5,828 6,557 17,000 17,050 0 3,526 5,828 6,557 332 3,526 5,828 6,557 17,050 17,100 0 3,526 5,828 6,557 329 3,526 5,828 6,557 17,100 17,150 0 3,526 5,828 6,557 325 3,526 5,828 6,557 17,150 17,200 0 3,526 5,828 6,557 321 3,526 5,828 6,557 17,200 17,250 0 3,526 5,828 6,557 317 3,526 5,828 6,557 17,250 17,300 0 3,526 5,828 6,557 313 3,526 5,828 6,557 17,300 17,350 0 3,526 5,828 6,557 309 3,526 5,828 6,557 17,350 17,400 0 3,526 5,828 6,557 306 3,526 5,828 6,557 17,400 17,450 0 3,526 5,828 6,557 302 3,526 5,828 6,557 17,450 17,500 0 3,526 5,828 6,557 298 3,526 5,828 6,557 17,500 17,550 0 3,526 5,828 6,557 294 3,526 5,828 6,557 17,550 17,600 0 3,526 5,828 6,557 290 3,526 5,828 6,557 17,600 17,650 0 3,526 5,828 6,557 286 3,526 5,828 6,557 17,650 17,700 0 3,526 5,828 6,557 283 3,526 5,828 6,557 17,700 17,750 0 3,526 5,828 6,557 279 3,526 5,828 6,557 17,750 17,800 0 3,526 5,828 6,557 275 3,526 5,828 6,557 17,800 17,850 0 3,526 5,828 6,557 271 3,526 5,828 6,557 17,850 17,900 0 3,526 5,828 6,557 267 3,526 5,828 6,557 17,900 17,950 0 3,526 5,828 6,557 264 3,526 5,828 6,557 17,950 18,000 0 3,526 5,828 6,557 260 3,526 5,828 6,557 18,000 18,050 0 3,526 5,828 6,557 256 3,526 5,828 6,557 18,050 18,100 0 3,526 5,828 6,557 252 3,526 5,828 6,557 18,100 18,150 0 3,526 5,828 6,557 248 3,526 5,828 6,557 18,150 18,200 0 3,526 5,828 6,557 244 3,526 5,828 6,557 18,200 18,250 0 3,526 5,828 6,557 241 3,526 5,828 6,557 18,250 18,300 0 3,526 5,828 6,557 237 3,526 5,828 6,557 18,300 18,350 0 3,526 5,828 6,557 233 3,526 5,828 6,557 18,350 18,400 0 3,526 5,828 6,557 229 3,526 5,828 6,557 18,400 18,450 0 3,526 5,828 6,557 225 3,526 5,828 6,557 18,450 18,500 0 3,526 5,828 6,557 221 3,526 5,828 6,557 18,500 18,550 0 3,526 5,828 6,557 218 3,526 5,828 6,557 18,550 18,600 0 3,526 5,828 6,557 214 3,526 5,828 6,557 18,600 18,650 0 3,526 5,828 6,557 210 3,526 5,828 6,557 18,650 18,700 0 3,526 5,828 6,557 206 3,526 5,828 6,557 18,700 18,750 0 3,526 5,828 6,557 202 3,526 5,828 6,557 18,750 18,800 0 3,526 5,828 6,557 199 3,526 5,828 6,557 18,800 18,850 0 3,526 5,828 6,557 195 3,526 5,828 6,557 18,850 18,900 0 3,526 5,828 6,557 191 3,526 5,828 6,557 18,900 18,950 0 3,526 5,828 6,557 187 3,526 5,828 6,557 18,950 19,000 0 3,526 5,828 6,557 183 3,526 5,828 6,557 19,000 19,050 0 3,526 5,828 6,557 179 3,526 5,828 6,557 19,050 19,100 0 3,519 5,819 6,547 176 3,526 5,828 6,557 19,100 19,150 0 3,511 5,808 6,536 172 3,526 5,828 6,557 19,150 19,200 0 3,503 5,797 6,526 168 3,526 5,828 6,557 19,200 19,250 0 3,495 5,787 6,515 164 3,526 5,828 6,557 19,250 19,300 0 3,487 5,776 6,505 160 3,526 5,828 6,557 19,300 19,350 0 3,479 5,766 6,494 156 3,526 5,828 6,557 19,350 19,400 0 3,471 5,755 6,484 153 3,526 5,828 6,557 19,400 19,450 0 3,463 5,745 6,473 149 3,526 5,828 6,557 19,450 19,500 0 3,455 5,734 6,463 145 3,526 5,828 6,557 19,500 19,550 0 3,447 5,724 6,452 141 3,526 5,828 6,557 19,550 19,600 0 3,439 5,713 6,442 137 3,526 5,828 6,557 19,600 19,650 0 3,431 5,703 6,431 133 3,526 5,828 6,557 19,650 19,700 0 3,423 5,692 6,421 130 3,526 5,828 6,557 19,700 19,750 0 3,415 5,682 6,410 126 3,526 5,828 6,557 19,750 19,800 0 3,407 5,671 6,400 122 3,526 5,828 6,557 19,800 19,850 0 3,399 5,661 6,389 118 3,526 5,828 6,557 19,850 19,900 0 3,391 5,650 6,379 114 3,526 5,828 6,557 19,900 19,950 0 3,383 5,640 6,368 111 3,526 5,828 6,557 19,950 20,000 0 3,375 5,629 6,357 107 3,526 5,828 6,557 20,000 20,050 0 3,367 5,618 6,347 103 3,526 5,828 6,557 20,050 20,100 0 3,359 5,608 6,336 99 3,526 5,828 6,557 20,100 20,150 0 3,351 5,597 6,326 95 3,526 5,828 6,557 20,150 20,200 0 3,343 5,587 6,315 91 3,526 5,828 6,557 20,200 20,250 0 3,335 5,576 6,305 88 3,526 5,828 6,557 20,250 20,300 0 3,327 5,566 6,294 84 3,526 5,828 6,557 20,300 20,350 0 3,319 5,555 6,284 80 3,526 5,828 6,557 20,350 20,400 0 3,311 5,545 6,273 76 3,526 5,828 6,557 20,400 20,450 0 3,303 5,534 6,263 72 3,526 5,828 6,557 20,450 20,500 0 3,295 5,524 6,252 68 3,526 5,828 6,557 20,500 20,550 0 3,287 5,513 6,242 65 3,526 5,828 6,557 20,550 20,600 0 3,279 5,503 6,231 61 3,526 5,828 6,557 20,600 20,650 0 3,271 5,492 6,221 57 3,526 5,828 6,557 20,650 20,700 0 3,263 5,482 6,210 53 3,526 5,828 6,557 20,700 20,750 0 3,255 5,471 6,200 49 3,526 5,828 6,557 20,750 20,800 0 3,247 5,461 6,189 46 3,526 5,828 6,557 20,800 20,850 0 3,239 5,450 6,178 42 3,526 5,828 6,557 20,850 20,900 0 3,231 5,439 6,168 38 3,526 5,828 6,557 20,900 20,950 0 3,223 5,429 6,157 34 3,526 5,828 6,557 20,950 21,000 0 3,215 5,418 6,147 30 3,526 5,828 6,557 21,000 21,050 0 3,207 5,408 6,136 26 3,526 5,828 6,557 21,050 21,100 0 3,199 5,397 6,126 23 3,526 5,828 6,557 21,100 21,150 0 3,191 5,387 6,115 19 3,526 5,828 6,557 21,150 21,200 0 3,183 5,376 6,105 15 3,526 5,828 6,557 21,200 21,250 0 3,175 5,366 6,094 11 3,526 5,828 6,557 21,250 21,300 0 3,167 5,355 6,084 7 3,526 5,828 6,557 21,300 21,350 0 3,159 5,345 6,073 3 3,526 5,828 6,557 21,350 21,400 0 3,151 5,334 6,063 * * If the amount you are looking up from the worksheet is at least $21,350 but less than $21,370, and you have no qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $21,370 or more, and you have no qualifying children, you can’t take the credit. 3,526 5,828 6,557 21,400 21,450 0 3,143 5,324 6,052 0 3,526 5,828 6,557 21,450 21,500 0 3,135 5,313 6,042 0 3,526 5,828 6,557 21,500 21,550 0 3,127 5,303 6,031 0 3,526 5,828 6,557 21,550 21,600 0 3,119 5,292 6,021 0 3,526 5,828 6,557 21,600 21,650 0 3,111 5,281 6,010 0 3,526 5,828 6,557 21,650 21,700 0 3,103 5,271 5,999 0 3,526 5,828 6,557 21,700 21,750 0 3,095 5,260 5,989 0 3,526 5,828 6,557 21,750 21,800 0 3,087 5,250 5,978 0 3,526 5,828 6,557 21,800 21,850 0 3,079 5,239 5,968 0 3,526 5,828 6,557 21,850 21,900 0 3,071 5,229 5,957 0 3,526 5,828 6,557 21,900 21,950 0 3,063 5,218 5,947 0 3,526 5,828 6,557 21,950 22,000 0 3,055 5,208 5,936 0 3,526 5,828 6,557 22,000 22,050 0 3,047 5,197 5,926 0 3,526 5,828 6,557 22,050 22,100 0 3,039 5,187 5,915 0 3,526 5,828 6,557 22,100 22,150 0 3,031 5,176 5,905 0 3,526 5,828 6,557 22,150 22,200 0 3,023 5,166 5,894 0 3,526 5,828 6,557 22,200 22,250 0 3,015 5,155 5,884 0 3,526 5,828 6,557 22,250 22,300 0 3,007 5,145 5,873 0 3,526 5,828 6,557 22,300 22,350 0 2,999 5,134 5,863 0 3,526 5,828 6,557 22,350 22,400 0 2,991 5,124 5,852 0 3,526 5,828 6,557 22,400 22,450 0 2,983 5,113 5,842 0 3,526 5,828 6,557 22,450 22,500 0 2,975 5,102 5,831 0 3,526 5,828 6,557 22,500 22,550 0 2,967 5,092 5,820 0 3,526 5,828 6,557 22,550 22,600 0 2,959 5,081 5,810 0 3,526 5,828 6,557 22,600 22,650 0 2,951 5,071 5,799 0 3,526 5,828 6,557 22,650 22,700 0 2,943 5,060 5,789 0 3,526 5,828 6,557 22,700 22,750 0 2,935 5,050 5,778 0 3,526 5,828 6,557 22,750 22,800 0 2,927 5,039 5,768 0 3,526 5,828 6,557 22,800 22,850 0 2,919 5,029 5,757 0 3,526 5,828 6,557 22,850 22,900 0 2,911 5,018 5,747 0 3,526 5,828 6,557 22,900 22,950 0 2,903 5,008 5,736 0 3,526 5,828 6,557 22,950 23,000 0 2,895 4,997 5,726 0 3,526 5,828 6,557 23,000 23,050 0 2,887 4,987 5,715 0 3,526 5,828 6,557 23,050 23,100 0 2,879 4,976 5,705 0 3,526 5,828 6,557 23,100 23,150 0 2,871 4,966 5,694 0 3,526 5,828 6,557 23,150 23,200 0 2,863 4,955 5,684 0 3,526 5,828 6,557 23,200 23,250 0 2,855 4,945 5,673 0 3,526 5,828 6,557 23,250 23,300 0 2,847 4,934 5,663 0 3,526 5,828 6,557 23,300 23,350 0 2,839 4,923 5,652 0 3,526 5,828 6,557 23,350 23,400 0 2,831 4,913 5,641 0 3,526 5,828 6,557 23,400 23,450 0 2,823 4,902 5,631 0 3,526 5,828 6,557 23,450 23,500 0 2,815 4,892 5,620 0 3,526 5,828 6,557 23,500 23,550 0 2,807 4,881 5,610 0 3,526 5,828 6,557 23,550 23,600 0 2,800 4,871 5,599 0 3,526 5,828 6,557 23,600 23,650 0 2,792 4,860 5,589 0 3,526 5,828 6,557 23,650 23,700 0 2,784 4,850 5,578 0 3,526 5,828 6,557 23,700 23,750 0 2,776 4,839 5,568 0 3,526 5,828 6,557 23,750 23,800 0 2,768 4,829 5,557 0 3,526 5,828 6,557 23,800 23,850 0 2,760 4,818 5,547 0 3,526 5,828 6,557 23,850 23,900 0 2,752 4,808 5,536 0 3,526 5,828 6,557 23,900 23,950 0 2,744 4,797 5,526 0 3,526 5,828 6,557 23,950 24,000 0 2,736 4,787 5,515 0 3,526 5,828 6,557 24,000 24,050 0 2,728 4,776 5,505 0 3,526 5,828 6,557 24,050 24,100 0 2,720 4,766 5,494 0 3,526 5,828 6,557 24,100 24,150 0 2,712 4,755 5,483 0 3,526 5,828 6,557 24,150 24,200 0 2,704 4,744 5,473 0 3,526 5,828 6,557 24,200 24,250 0 2,696 4,734 5,462 0 3,526 5,828 6,557 24,250 24,300 0 2,688 4,723 5,452 0 3,526 5,828 6,557 24,300 24,350 0 2,680 4,713 5,441 0 3,526 5,828 6,557 24,350 24,400 0 2,672 4,702 5,431 0 3,526 5,828 6,557 24,400 24,450 0 2,664 4,692 5,420 0 3,526 5,828 6,557 24,450 24,500 0 2,656 4,681 5,410 0 3,526 5,828 6,557 24,500 24,550 0 2,648 4,671 5,399 0 3,526 5,828 6,557 24,550 24,600 0 2,640 4,660 5,389 0 3,526 5,828 6,557 24,600 24,650 0 2,632 4,650 5,378 0 3,526 5,828 6,557 24,650 24,700 0 2,624 4,639 5,368 0 3,526 5,828 6,557 24,700 24,750 0 2,616 4,629 5,357 0 3,526 5,828 6,557 24,750 24,800 0 2,608 4,618 5,347 0 3,526 5,828 6,557 24,800 24,850 0 2,600 4,608 5,336 0 3,526 5,828 6,557 24,850 24,900 0 2,592 4,597 5,326 0 3,517 5,816 6,545 24,900 24,950 0 2,584 4,587 5,315 0 3,509 5,806 6,534 24,950 25,000 0 2,576 4,576 5,304 0 3,501 5,795 6,524 25,000 25,050 0 2,568 4,565 5,294 0 3,493 5,785 6,513 25,050 25,100 0 2,560 4,555 5,283 0 3,485 5,774 6,503 25,100 25,150 0 2,552 4,544 5,273 0 3,477 5,764 6,492 25,150 25,200 0 2,544 4,534 5,262 0 3,469 5,753 6,482 25,200 25,250 0 2,536 4,523 5,252 0 3,461 5,743 6,471 25,250 25,300 0 2,528 4,513 5,241 0 3,453 5,732 6,461 25,300 25,350 0 2,520 4,502 5,231 0 3,445 5,722 6,450 25,350 25,400 0 2,512 4,492 5,220 0 3,437 5,711 6,440 25,400 25,450 0 2,504 4,481 5,210 0 3,429 5,701 6,429 25,450 25,500 0 2,496 4,471 5,199 0 3,421 5,690 6,419 25,500 25,550 0 2,488 4,460 5,189 0 3,413 5,680 6,408 25,550 25,600 0 2,480 4,450 5,178 0 3,405 5,669 6,397 25,600 25,650 0 2,472 4,439 5,168 0 3,397 5,658 6,387 25,650 25,700 0 2,464 4,429 5,157 0 3,389 5,648 6,376 25,700 25,750 0 2,456 4,418 5,147 0 3,381 5,637 6,366 25,750 25,800 0 2,448 4,408 5,136 0 3,373 5,627 6,355 25,800 25,850 0 2,440 4,397 5,125 0 3,365 5,616 6,345 25,850 25,900 0 2,432 4,386 5,115 0 3,357 5,606 6,334 25,900 25,950 0 2,424 4,376 5,104 0 3,349 5,595 6,324 25,950 26,000 0 2,416 4,365 5,094 0 3,341 5,585 6,313 26,000 26,050 0 2,408 4,355 5,083 0 3,333 5,574 6,303 26,050 26,100 0 2,400 4,344 5,073 0 3,325 5,564 6,292 26,100 26,150 0 2,392 4,334 5,062 0 3,317 5,553 6,282 26,150 26,200 0 2,384 4,323 5,052 0 3,309 5,543 6,271 26,200 26,250 0 2,376 4,313 5,041 0 3,301 5,532 6,261 26,250 26,300 0 2,368 4,302 5,031 0 3,293 5,522 6,250 26,300 26,350 0 2,360 4,292 5,020 0 3,285 5,511 6,240 26,350 26,400 0 2,352 4,281 5,010 0 3,277 5,501 6,229 26,400 26,450 0 2,344 4,271 4,999 0 3,269 5,490 6,218 26,450 26,500 0 2,336 4,260 4,989 0 3,261 5,479 6,208 26,500 26,550 0 2,328 4,250 4,978 0 3,253 5,469 6,197 26,550 26,600 0 2,320 4,239 4,968 0 3,245 5,458 6,187 26,600 26,650 0 2,312 4,228 4,957 0 3,237 5,448 6,176 26,650 26,700 0 2,304 4,218 4,946 0 3,229 5,437 6,166 26,700 26,750 0 2,296 4,207 4,936 0 3,221 5,427 6,155 26,750 26,800 0 2,288 4,197 4,925 0 3,213 5,416 6,145 26,800 26,850 0 2,280 4,186 4,915 0 3,205 5,406 6,134 26,850 26,900 0 2,272 4,176 4,904 0 3,197 5,395 6,124 26,900 26,950 0 2,264 4,165 4,894 0 3,189 5,385 6,113 26,950 27,000 0 2,256 4,155 4,883 0 3,181 5,374 6,103 27,000 27,050 0 2,248 4,144 4,873 0 3,173 5,364 6,092 27,050 27,100 0 2,240 4,134 4,862 0 3,165 5,353 6,082 27,100 27,150 0 2,232 4,123 4,852 0 3,157 5,343 6,071 27,150 27,200 0 2,224 4,113 4,841 0 3,149 5,332 6,061 27,200 27,250 0 2,216 4,102 4,831 0 3,141 5,322 6,050 27,250 27,300 0 2,208 4,092 4,820 0 3,133 5,311 6,039 27,300 27,350 0 2,200 4,081 4,810 0 3,126 5,300 6,029 27,350 27,400 0 2,192 4,071 4,799 0 3,118 5,290 6,018 27,400 27,450 0 2,184 4,060 4,789 0 3,110 5,279 6,008 27,450 27,500 0 2,176 4,049 4,778 0 3,102 5,269 5,997 27,500 27,550 0 2,168 4,039 4,767 0 3,094 5,258 5,987 27,550 27,600 0 2,160 4,028 4,757 0 3,086 5,248 5,976 27,600 27,650 0 2,152 4,018 4,746 0 3,078 5,237 5,966 27,650 27,700 0 2,144 4,007 4,736 0 3,070 5,227 5,955 27,700 27,750 0 2,136 3,997 4,725 0 3,062 5,216 5,945 27,750 27,800 0 2,128 3,986 4,715 0 3,054 5,206 5,934 27,800 27,850 0 2,120 3,976 4,704 0 3,046 5,195 5,924 27,850 27,900 0 2,112 3,965 4,694 0 3,038 5,185 5,913 27,900 27,950 0 2,104 3,955 4,683 0 3,030 5,174 5,903 27,950 28,000 0 2,096 3,944 4,673 0 3,022 5,164 5,892 28,000 28,050 0 2,088 3,934 4,662 0 3,014 5,153 5,882 28,050 28,100 0 2,080 3,923 4,652 0 3,006 5,142 5,871 28,100 28,150 0 2,072 3,913 4,641 0 2,998 5,132 5,860 28,150 28,200 0 2,064 3,902 4,631 0 2,990 5,121 5,850 28,200 28,250 0 2,056 3,892 4,620 0 2,982 5,111 5,839 28,250 28,300 0 2,048 3,881 4,610 0 2,974 5,100 5,829 28,300 28,350 0 2,040 3,870 4,599 0 2,966 5,090 5,818 28,350 28,400 0 2,032 3,860 4,588 0 2,958 5,079 5,808 28,400 28,450 0 2,024 3,849 4,578 0 2,950 5,069 5,797 28,450 28,500 0 2,016 3,839 4,567 0 2,942 5,058 5,787 28,500 28,550 0 2,008 3,828 4,557 0 2,934 5,048 5,776 28,550 28,600 0 2,001 3,818 4,546 0 2,926 5,037 5,766 28,600 28,650 0 1,993 3,807 4,536 0 2,918 5,027 5,755 28,650 28,700 0 1,985 3,797 4,525 0 2,910 5,016 5,745 28,700 28,750 0 1,977 3,786 4,515 0 2,902 5,006 5,734 28,750 28,800 0 1,969 3,776 4,504 0 2,894 4,995 5,724 28,800 28,850 0 1,961 3,765 4,494 0 2,886 4,985 5,713 28,850 28,900 0 1,953 3,755 4,483 0 2,878 4,974 5,703 28,900 28,950 0 1,945 3,744 4,473 0 2,870 4,963 5,692 28,950 29,000 0 1,937 3,734 4,462 0 2,862 4,953 5,681 29,000 29,050 0 1,929 3,723 4,452 0 2,854 4,942 5,671 29,050 29,100 0 1,921 3,713 4,441 0 2,846 4,932 5,660 29,100 29,150 0 1,913 3,702 4,430 0 2,838 4,921 5,650 29,150 29,200 0 1,905 3,691 4,420 0 2,830 4,911 5,639 29,200 29,250 0 1,897 3,681 4,409 0 2,822 4,900 5,629 29,250 29,300 0 1,889 3,670 4,399 0 2,814 4,890 5,618 29,300 29,350 0 1,881 3,660 4,388 0 2,806 4,879 5,608 29,350 29,400 0 1,873 3,649 4,378 0 2,798 4,869 5,597 29,400 29,450 0 1,865 3,639 4,367 0 2,790 4,858 5,587 29,450 29,500 0 1,857 3,628 4,357 0 2,782 4,848 5,576 29,500 29,550 0 1,849 3,618 4,346 0 2,774 4,837 5,566 29,550 29,600 0 1,841 3,607 4,336 0 2,766 4,827 5,555 29,600 29,650 0 1,833 3,597 4,325 0 2,758 4,816 5,545 29,650 29,700 0 1,825 3,586 4,315 0 2,750 4,806 5,534 29,700 29,750 0 1,817 3,576 4,304 0 2,742 4,795 5,524 29,750 29,800 0 1,809 3,565 4,294 0 2,734 4,784 5,513 29,800 29,850 0 1,801 3,555 4,283 0 2,726 4,774 5,502 29,850 29,900 0 1,793 3,544 4,273 0 2,718 4,763 5,492 29,900 29,950 0 1,785 3,534 4,262 0 2,710 4,753 5,481 29,950 30,000 0 1,777 3,523 4,251 0 2,702 4,742 5,471 30,000 30,050 0 1,769 3,512 4,241 0 2,694 4,732 5,460 30,050 30,100 0 1,761 3,502 4,230 0 2,686 4,721 5,450 30,100 30,150 0 1,753 3,491 4,220 0 2,678 4,711 5,439 30,150 30,200 0 1,745 3,481 4,209 0 2,670 4,700 5,429 30,200 30,250 0 1,737 3,470 4,199 0 2,662 4,690 5,418 30,250 30,300 0 1,729 3,460 4,188 0 2,654 4,679 5,408 30,300 30,350 0 1,721 3,449 4,178 0 2,646 4,669 5,397 30,350 30,400 0 1,713 3,439 4,167 0 2,638 4,658 5,387 30,400 30,450 0 1,705 3,428 4,157 0 2,630 4,648 5,376 30,450 30,500 0 1,697 3,418 4,146 0 2,622 4,637 5,366 30,500 30,550 0 1,689 3,407 4,136 0 2,614 4,627 5,355 30,550 30,600 0 1,681 3,397 4,125 0 2,606 4,616 5,344 30,600 30,650 0 1,673 3,386 4,115 0 2,598 4,605 5,334 30,650 30,700 0 1,665 3,376 4,104 0 2,590 4,595 5,323 30,700 30,750 0 1,657 3,365 4,094 0 2,582 4,584 5,313 30,750 30,800 0 1,649 3,355 4,083 0 2,574 4,574 5,302 30,800 30,850 0 1,641 3,344 4,072 0 2,566 4,563 5,292 30,850 30,900 0 1,633 3,333 4,062 0 2,558 4,553 5,281 30,900 30,950 0 1,625 3,323 4,051 0 2,550 4,542 5,271 30,950 31,000 0 1,617 3,312 4,041 0 2,542 4,532 5,260 31,000 31,050 0 1,609 3,302 4,030 0 2,534 4,521 5,250 31,050 31,100 0 1,601 3,291 4,020 0 2,526 4,511 5,239 31,100 31,150 0 1,593 3,281 4,009 0 2,518 4,500 5,229 31,150 31,200 0 1,585 3,270 3,999 0 2,510 4,490 5,218 31,200 31,250 0 1,577 3,260 3,988 0 2,502 4,479 5,208 31,250 31,300 0 1,569 3,249 3,978 0 2,494 4,469 5,197 31,300 31,350 0 1,561 3,239 3,967 0 2,486 4,458 5,187 31,350 31,400 0 1,553 3,228 3,957 0 2,478 4,448 5,176 31,400 31,450 0 1,545 3,218 3,946 0 2,470 4,437 5,165 31,450 31,500 0 1,537 3,207 3,936 0 2,462 4,426 5,155 31,500 31,550 0 1,529 3,197 3,925 0 2,454 4,416 5,144 31,550 31,600 0 1,521 3,186 3,915 0 2,446 4,405 5,134 31,600 31,650 0 1,513 3,175 3,904 0 2,438 4,395 5,123 31,650 31,700 0 1,505 3,165 3,893 0 2,430 4,384 5,113 31,700 31,750 0 1,497 3,154 3,883 0 2,422 4,374 5,102 31,750 31,800 0 1,489 3,144 3,872 0 2,414 4,363 5,092 31,800 31,850 0 1,481 3,133 3,862 0 2,406 4,353 5,081 31,850 31,900 0 1,473 3,123 3,851 0 2,398 4,342 5,071 31,900 31,950 0 1,465 3,112 3,841 0 2,390 4,332 5,060 31,950 32,000 0 1,457 3,102 3,830 0 2,382 4,321 5,050 32,000 32,050 0 1,449 3,091 3,820 0 2,374 4,311 5,039 32,050 32,100 0 1,441 3,081 3,809 0 2,366 4,300 5,029 32,100 32,150 0 1,433 3,070 3,799 0 2,358 4,290 5,018 32,150 32,200 0 1,425 3,060 3,788 0 2,350 4,279 5,008 32,200 32,250 0 1,417 3,049 3,778 0 2,342 4,269 4,997 32,250 32,300 0 1,409 3,039 3,767 0 2,334 4,258 4,986 32,300 32,350 0 1,401 3,028 3,757 0 2,327 4,247 4,976 32,350 32,400 0 1,393 3,018 3,746 0 2,319 4,237 4,965 32,400 32,450 0 1,385 3,007 3,736 0 2,311 4,226 4,955 32,450 32,500 0 1,377 2,996 3,725 0 2,303 4,216 4,944 32,500 32,550 0 1,369 2,986 3,714 0 2,295 4,205 4,934 32,550 32,600 0 1,361 2,975 3,704 0 2,287 4,195 4,923 32,600 32,650 0 1,353 2,965 3,693 0 2,279 4,184 4,913 32,650 32,700 0 1,345 2,954 3,683 0 2,271 4,174 4,902 32,700 32,750 0 1,337 2,944 3,672 0 2,263 4,163 4,892 32,750 32,800 0 1,329 2,933 3,662 0 2,255 4,153 4,881 32,800 32,850 0 1,321 2,923 3,651 0 2,247 4,142 4,871 32,850 32,900 0 1,313 2,912 3,641 0 2,239 4,132 4,860 32,900 32,950 0 1,305 2,902 3,630 0 2,231 4,121 4,850 32,950 33,000 0 1,297 2,891 3,620 0 2,223 4,111 4,839 33,000 33,050 0 1,289 2,881 3,609 0 2,215 4,100 4,829 33,050 33,100 0 1,281 2,870 3,599 0 2,207 4,089 4,818 33,100 33,150 0 1,273 2,860 3,588 0 2,199 4,079 4,807 33,150 33,200 0 1,265 2,849 3,578 0 2,191 4,068 4,797 33,200 33,250 0 1,257 2,839 3,567 0 2,183 4,058 4,786 33,250 33,300 0 1,249 2,828 3,557 0 2,175 4,047 4,776 33,300 33,350 0 1,241 2,817 3,546 0 2,167 4,037 4,765 33,350 33,400 0 1,233 2,807 3,535 0 2,159 4,026 4,755 33,400 33,450 0 1,225 2,796 3,525 0 2,151 4,016 4,744 33,450 33,500 0 1,217 2,786 3,514 0 2,143 4,005 4,734 33,500 33,550 0 1,209 2,775 3,504 0 2,135 3,995 4,723 33,550 33,600 0 1,202 2,765 3,493 0 2,127 3,984 4,713 33,600 33,650 0 1,194 2,754 3,483 0 2,119 3,974 4,702 33,650 33,700 0 1,186 2,744 3,472 0 2,111 3,963 4,692 33,700 33,750 0 1,178 2,733 3,462 0 2,103 3,953 4,681 33,750 33,800 0 1,170 2,723 3,451 0 2,095 3,942 4,671 33,800 33,850 0 1,162 2,712 3,441 0 2,087 3,932 4,660 33,850 33,900 0 1,154 2,702 3,430 0 2,079 3,921 4,650 33,900 33,950 0 1,146 2,691 3,420 0 2,071 3,910 4,639 33,950 34,000 0 1,138 2,681 3,409 0 2,063 3,900 4,628 34,000 34,050 0 1,130 2,670 3,399 0 2,055 3,889 4,618 34,050 34,100 0 1,122 2,660 3,388 0 2,047 3,879 4,607 34,100 34,150 0 1,114 2,649 3,377 0 2,039 3,868 4,597 34,150 34,200 0 1,106 2,638 3,367 0 2,031 3,858 4,586 34,200 34,250 0 1,098 2,628 3,356 0 2,023 3,847 4,576 34,250 34,300 0 1,090 2,617 3,346 0 2,015 3,837 4,565 34,300 34,350 0 1,082 2,607 3,335 0 2,007 3,826 4,555 34,350 34,400 0 1,074 2,596 3,325 0 1,999 3,816 4,544 34,400 34,450 0 1,066 2,586 3,314 0 1,991 3,805 4,534 34,450 34,500 0 1,058 2,575 3,304 0 1,983 3,795 4,523 34,500 34,550 0 1,050 2,565 3,293 0 1,975 3,784 4,513 34,550 34,600 0 1,042 2,554 3,283 0 1,967 3,774 4,502 34,600 34,650 0 1,034 2,544 3,272 0 1,959 3,763 4,492 34,650 34,700 0 1,026 2,533 3,262 0 1,951 3,753 4,481 34,700 34,750 0 1,018 2,523 3,251 0 1,943 3,742 4,471 34,750 34,800 0 1,010 2,512 3,241 0 1,935 3,731 4,460 34,800 34,850 0 1,002 2,502 3,230 0 1,927 3,721 4,449 34,850 34,900 0 994 2,491 3,220 0 1,919 3,710 4,439 34,900 34,950 0 986 2,481 3,209 0 1,911 3,700 4,428 34,950 35,000 0 978 2,470 3,198 0 1,903 3,689 4,418 35,000 35,050 0 970 2,459 3,188 0 1,895 3,679 4,407 35,050 35,100 0 962 2,449 3,177 0 1,887 3,668 4,397 35,100 35,150 0 954 2,438 3,167 0 1,879 3,658 4,386 35,150 35,200 0 946 2,428 3,156 0 1,871 3,647 4,376 35,200 35,250 0 938 2,417 3,146 0 1,863 3,637 4,365 35,250 35,300 0 930 2,407 3,135 0 1,855 3,626 4,355 35,300 35,350 0 922 2,396 3,125 0 1,847 3,616 4,344 35,350 35,400 0 914 2,386 3,114 0 1,839 3,605 4,334 35,400 35,450 0 906 2,375 3,104 0 1,831 3,595 4,323 35,450 35,500 0 898 2,365 3,093 0 1,823 3,584 4,313 35,500 35,550 0 890 2,354 3,083 0 1,815 3,574 4,302 35,550 35,600 0 882 2,344 3,072 0 1,807 3,563 4,291 35,600 35,650 0 874 2,333 3,062 0 1,799 3,552 4,281 35,650 35,700 0 866 2,323 3,051 0 1,791 3,542 4,270 35,700 35,750 0 858 2,312 3,041 0 1,783 3,531 4,260 35,750 35,800 0 850 2,302 3,030 0 1,775 3,521 4,249 35,800 35,850 0 842 2,291 3,019 0 1,767 3,510 4,239 35,850 35,900 0 834 2,280 3,009 0 1,759 3,500 4,228 35,900 35,950 0 826 2,270 2,998 0 1,751 3,489 4,218 35,950 36,000 0 818 2,259 2,988 0 1,743 3,479 4,207 36,000 36,050 0 810 2,249 2,977 0 1,735 3,468 4,197 36,050 36,100 0 802 2,238 2,967 0 1,727 3,458 4,186 36,100 36,150 0 794 2,228 2,956 0 1,719 3,447 4,176 36,150 36,200 0 786 2,217 2,946 0 1,711 3,437 4,165 36,200 36,250 0 778 2,207 2,935 0 1,703 3,426 4,155 36,250 36,300 0 770 2,196 2,925 0 1,695 3,416 4,144 36,300 36,350 0 762 2,186 2,914 0 1,687 3,405 4,134 36,350 36,400 0 754 2,175 2,904 0 1,679 3,395 4,123 36,400 36,450 0 746 2,165 2,893 0 1,671 3,384 4,112 36,450 36,500 0 738 2,154 2,883 0 1,663 3,373 4,102 36,500 36,550 0 730 2,144 2,872 0 1,655 3,363 4,091 36,550 36,600 0 722 2,133 2,862 0 1,647 3,352 4,081 36,600 36,650 0 714 2,122 2,851 0 1,639 3,342 4,070 36,650 36,700 0 706 2,112 2,840 0 1,631 3,331 4,060 36,700 36,750 0 698 2,101 2,830 0 1,623 3,321 4,049 36,750 36,800 0 690 2,091 2,819 0 1,615 3,310 4,039 36,800 36,850 0 682 2,080 2,809 0 1,607 3,300 4,028 36,850 36,900 0 674 2,070 2,798 0 1,599 3,289 4,018 36,900 36,950 0 666 2,059 2,788 0 1,591 3,279 4,007 36,950 37,000 0 658 2,049 2,777 0 1,583 3,268 3,997 37,000 37,050 0 650 2,038 2,767 0 1,575 3,258 3,986 37,050 37,100 0 642 2,028 2,756 0 1,567 3,247 3,976 37,100 37,150 0 634 2,017 2,746 0 1,559 3,237 3,965 37,150 37,200 0 626 2,007 2,735 0 1,551 3,226 3,955 37,200 37,250 0 618 1,996 2,725 0 1,543 3,216 3,944 37,250 37,300 0 610 1,986 2,714 0 1,535 3,205 3,933 37,300 37,350 0 602 1,975 2,704 0 1,528 3,194 3,923 37,350 37,400 0 594 1,965 2,693 0 1,520 3,184 3,912 37,400 37,450 0 586 1,954 2,683 0 1,512 3,173 3,902 37,450 37,500 0 578 1,943 2,672 0 1,504 3,163 3,891 37,500 37,550 0 570 1,933 2,661 0 1,496 3,152 3,881 37,550 37,600 0 562 1,922 2,651 0 1,488 3,142 3,870 37,600 37,650 0 554 1,912 2,640 0 1,480 3,131 3,860 37,650 37,700 0 546 1,901 2,630 0 1,472 3,121 3,849 37,700 37,750 0 538 1,891 2,619 0 1,464 3,110 3,839 37,750 37,800 0 530 1,880 2,609 0 1,456 3,100 3,828 37,800 37,850 0 522 1,870 2,598 0 1,448 3,089 3,818 37,850 37,900 0 514 1,859 2,588 0 1,440 3,079 3,807 37,900 37,950 0 506 1,849 2,577 0 1,432 3,068 3,797 37,950 38,000 0 498 1,838 2,567 0 1,424 3,058 3,786 38,000 38,050 0 490 1,828 2,556 0 1,416 3,047 3,776 38,050 38,100 0 482 1,817 2,546 0 1,408 3,036 3,765 38,100 38,150 0 474 1,807 2,535 0 1,400 3,026 3,754 38,150 38,200 0 466 1,796 2,525 0 1,392 3,015 3,744 38,200 38,250 0 458 1,786 2,514 0 1,384 3,005 3,733 38,250 38,300 0 450 1,775 2,504 0 1,376 2,994 3,723 38,300 38,350 0 442 1,764 2,493 0 1,368 2,984 3,712 38,350 38,400 0 434 1,754 2,482 0 1,360 2,973 3,702 38,400 38,450 0 426 1,743 2,472 0 1,352 2,963 3,691 38,450 38,500 0 418 1,733 2,461 0 1,344 2,952 3,681 38,500 38,550 0 410 1,722 2,451 0 1,336 2,942 3,670 38,550 38,600 0 403 1,712 2,440 0 1,328 2,931 3,660 38,600 38,650 0 395 1,701 2,430 0 1,320 2,921 3,649 38,650 38,700 0 387 1,691 2,419 0 1,312 2,910 3,639 38,700 38,750 0 379 1,680 2,409 0 1,304 2,900 3,628 38,750 38,800 0 371 1,670 2,398 0 1,296 2,889 3,618 38,800 38,850 0 363 1,659 2,388 0 1,288 2,879 3,607 38,850 38,900 0 355 1,649 2,377 0 1,280 2,868 3,597 38,900 38,950 0 347 1,638 2,367 0 1,272 2,857 3,586 38,950 39,000 0 339 1,628 2,356 0 1,264 2,847 3,575 39,000 39,050 0 331 1,617 2,346 0 1,256 2,836 3,565 39,050 39,100 0 323 1,607 2,335 0 1,248 2,826 3,554 39,100 39,150 0 315 1,596 2,324 0 1,240 2,815 3,544 39,150 39,200 0 307 1,585 2,314 0 1,232 2,805 3,533 39,200 39,250 0 299 1,575 2,303 0 1,224 2,794 3,523 39,250 39,300 0 291 1,564 2,293 0 1,216 2,784 3,512 39,300 39,350 0 283 1,554 2,282 0 1,208 2,773 3,502 39,350 39,400 0 275 1,543 2,272 0 1,200 2,763 3,491 39,400 39,450 0 267 1,533 2,261 0 1,192 2,752 3,481 39,450 39,500 0 259 1,522 2,251 0 1,184 2,742 3,470 39,500 39,550 0 251 1,512 2,240 0 1,176 2,731 3,460 39,550 39,600 0 243 1,501 2,230 0 1,168 2,721 3,449 39,600 39,650 0 235 1,491 2,219 0 1,160 2,710 3,439 39,650 39,700 0 227 1,480 2,209 0 1,152 2,700 3,428 39,700 39,750 0 219 1,470 2,198 0 1,144 2,689 3,418 39,750 39,800 0 211 1,459 2,188 0 1,136 2,678 3,407 39,800 39,850 0 203 1,449 2,177 0 1,128 2,668 3,396 39,850 39,900 0 195 1,438 2,167 0 1,120 2,657 3,386 39,900 39,950 0 187 1,428 2,156 0 1,112 2,647 3,375 39,950 40,000 0 179 1,417 2,145 0 1,104 2,636 3,365 40,000 40,050 0 171 1,406 2,135 0 1,096 2,626 3,354 40,050 40,100 0 163 1,396 2,124 0 1,088 2,615 3,344 40,100 40,150 0 155 1,385 2,114 0 1,080 2,605 3,333 40,150 40,200 0 147 1,375 2,103 0 1,072 2,594 3,323 40,200 40,250 0 139 1,364 2,093 0 1,064 2,584 3,312 40,250 40,300 0 131 1,354 2,082 0 1,056 2,573 3,302 40,300 40,350 0 123 1,343 2,072 0 1,048 2,563 3,291 40,350 40,400 0 115 1,333 2,061 0 1,040 2,552 3,281 40,400 40,450 0 107 1,322 2,051 0 1,032 2,542 3,270 40,450 40,500 0 99 1,312 2,040 0 1,024 2,531 3,260 40,500 40,550 0 91 1,301 2,030 0 1,016 2,521 3,249 40,550 40,600 0 83 1,291 2,019 0 1,008 2,510 3,238 40,600 40,650 0 75 1,280 2,009 0 1,000 2,499 3,228 40,650 40,700 0 67 1,270 1,998 0 992 2,489 3,217 40,700 40,750 0 59 1,259 1,988 0 984 2,478 3,207 40,750 40,800 0 51 1,249 1,977 0 976 2,468 3,196 40,800 40,850 0 43 1,238 1,966 0 968 2,457 3,186 40,850 40,900 0 35 1,227 1,956 0 960 2,447 3,175 40,900 40,950 0 27 1,217 1,945 0 952 2,436 3,165 40,950 41,000 0 19 1,206 1,935 0 944 2,426 3,154 41,000 41,050 0 11 1,196 1,924 0 936 2,415 3,144 41,050 41,100 0 * * If the amount you are looking up from the worksheet is at least $41,050 but less than $41,094, and you have one qualifying child, your credit is $3. If the amount you are looking up from the worksheet is $41,094 or more, and you have one qualifying child, you can’t take the credit. 1,185 1,914 0 928 2,405 3,133 41,100 41,150 0 0 1,175 1,903 0 920 2,394 3,123 41,150 41,200 0 0 1,164 1,893 0 912 2,384 3,112 41,200 41,250 0 0 1,154 1,882 0 904 2,373 3,102 41,250 41,300 0 0 1,143 1,872 0 896 2,363 3,091 41,300 41,350 0 0 1,133 1,861 0 888 2,352 3,081 41,350 41,400 0 0 1,122 1,851 0 880 2,342 3,070 41,400 41,450 0 0 1,112 1,840 0 872 2,331 3,059 41,450 41,500 0 0 1,101 1,830 0 864 2,320 3,049 41,500 41,550 0 0 1,091 1,819 0 856 2,310 3,038 41,550 41,600 0 0 1,080 1,809 0 848 2,299 3,028 41,600 41,650 0 0 1,069 1,798 0 840 2,289 3,017 41,650 41,700 0 0 1,059 1,787 0 832 2,278 3,007 41,700 41,750 0 0 1,048 1,777 0 824 2,268 2,996 41,750 41,800 0 0 1,038 1,766 0 816 2,257 2,986 41,800 41,850 0 0 1,027 1,756 0 808 2,247 2,975 41,850 41,900 0 0 1,017 1,745 0 800 2,236 2,965 41,900 41,950 0 0 1,006 1,735 0 792 2,226 2,954 41,950 42,000 0 0 996 1,724 0 784 2,215 2,944 42,000 42,050 0 0 985 1,714 0 776 2,205 2,933 42,050 42,100 0 0 975 1,703 0 768 2,194 2,923 42,100 42,150 0 0 964 1,693 0 760 2,184 2,912 42,150 42,200 0 0 954 1,682 0 752 2,173 2,902 42,200 42,250 0 0 943 1,672 0 744 2,163 2,891 42,250 42,300 0 0 933 1,661 0 736 2,152 2,880 42,300 42,350 0 0 922 1,651 0 729 2,141 2,870 42,350 42,400 0 0 912 1,640 0 721 2,131 2,859 42,400 42,450 0 0 901 1,630 0 713 2,120 2,849 42,450 42,500 0 0 890 1,619 0 705 2,110 2,838 42,500 42,550 0 0 880 1,608 0 697 2,099 2,828 42,550 42,600 0 0 869 1,598 0 689 2,089 2,817 42,600 42,650 0 0 859 1,587 0 681 2,078 2,807 42,650 42,700 0 0 848 1,577 0 673 2,068 2,796 42,700 42,750 0 0 838 1,566 0 665 2,057 2,786 42,750 42,800 0 0 827 1,556 0 657 2,047 2,775 42,800 42,850 0 0 817 1,545 0 649 2,036 2,765 42,850 42,900 0 0 806 1,535 0 641 2,026 2,754 42,900 42,950 0 0 796 1,524 0 633 2,015 2,744 42,950 43,000 0 0 785 1,514 0 625 2,005 2,733 43,000 43,050 0 0 775 1,503 0 617 1,994 2,723 43,050 43,100 0 0 764 1,493 0 609 1,983 2,712 43,100 43,150 0 0 754 1,482 0 601 1,973 2,701 43,150 43,200 0 0 743 1,472 0 593 1,962 2,691 43,200 43,250 0 0 733 1,461 0 585 1,952 2,680 43,250 43,300 0 0 722 1,451 0 577 1,941 2,670 43,300 43,350 0 0 711 1,440 0 569 1,931 2,659 43,350 43,400 0 0 701 1,429 0 561 1,920 2,649 43,400 43,450 0 0 690 1,419 0 553 1,910 2,638 43,450 43,500 0 0 680 1,408 0 545 1,899 2,628 43,500 43,550 0 0 669 1,398 0 537 1,889 2,617 43,550 43,600 0 0 659 1,387 0 529 1,878 2,607 43,600 43,650 0 0 648 1,377 0 521 1,868 2,596 43,650 43,700 0 0 638 1,366 0 513 1,857 2,586 43,700 43,750 0 0 627 1,356 0 505 1,847 2,575 43,750 43,800 0 0 617 1,345 0 497 1,836 2,565 43,800 43,850 0 0 606 1,335 0 489 1,826 2,554 43,850 43,900 0 0 596 1,324 0 481 1,815 2,544 43,900 43,950 0 0 585 1,314 0 473 1,804 2,533 43,950 44,000 0 0 575 1,303 0 465 1,794 2,522 44,000 44,050 0 0 564 1,293 0 457 1,783 2,512 44,050 44,100 0 0 554 1,282 0 449 1,773 2,501 44,100 44,150 0 0 543 1,271 0 441 1,762 2,491 44,150 44,200 0 0 532 1,261 0 433 1,752 2,480 44,200 44,250 0 0 522 1,250 0 425 1,741 2,470 44,250 44,300 0 0 511 1,240 0 417 1,731 2,459 44,300 44,350 0 0 501 1,229 0 409 1,720 2,449 44,350 44,400 0 0 490 1,219 0 401 1,710 2,438 44,400 44,450 0 0 480 1,208 0 393 1,699 2,428 44,450 44,500 0 0 469 1,198 0 385 1,689 2,417 44,500 44,550 0 0 459 1,187 0 377 1,678 2,407 44,550 44,600 0 0 448 1,177 0 369 1,668 2,396 44,600 44,650 0 0 438 1,166 0 361 1,657 2,386 44,650 44,700 0 0 427 1,156 0 353 1,647 2,375 44,700 44,750 0 0 417 1,145 0 345 1,636 2,365 44,750 44,800 0 0 406 1,135 0 337 1,625 2,354 44,800 44,850 0 0 396 1,124 0 329 1,615 2,343 44,850 44,900 0 0 385 1,114 0 321 1,604 2,333 44,900 44,950 0 0 375 1,103 0 313 1,594 2,322 44,950 45,000 0 0 364 1,092 0 305 1,583 2,312 45,000 45,050 0 0 353 1,082 0 297 1,573 2,301 45,050 45,100 0 0 343 1,071 0 289 1,562 2,291 45,100 45,150 0 0 332 1,061 0 281 1,552 2,280 45,150 45,200 0 0 322 1,050 0 273 1,541 2,270 45,200 45,250 0 0 311 1,040 0 265 1,531 2,259 45,250 45,300 0 0 301 1,029 0 257 1,520 2,249 45,300 45,350 0 0 290 1,019 0 249 1,510 2,238 45,350 45,400 0 0 280 1,008 0 241 1,499 2,228 45,400 45,450 0 0 269 998 0 233 1,489 2,217 45,450 45,500 0 0 259 987 0 225 1,478 2,207 45,500 45,550 0 0 248 977 0 217 1,468 2,196 45,550 45,600 0 0 238 966 0 209 1,457 2,185 45,600 45,650 0 0 227 956 0 201 1,446 2,175 45,650 45,700 0 0 217 945 0 193 1,436 2,164 45,700 45,750 0 0 206 935 0 185 1,425 2,154 45,750 45,800 0 0 196 924 0 177 1,415 2,143 45,800 45,850 0 0 185 913 0 169 1,404 2,133 45,850 45,900 0 0 174 903 0 161 1,394 2,122 45,900 45,950 0 0 164 892 0 153 1,383 2,112 45,950 46,000 0 0 153 882 0 145 1,373 2,101 46,000 46,050 0 0 143 871 0 137 1,362 2,091 46,050 46,100 0 0 132 861 0 129 1,352 2,080 46,100 46,150 0 0 122 850 0 121 1,341 2,070 46,150 46,200 0 0 111 840 0 113 1,331 2,059 46,200 46,250 0 0 101 829 0 105 1,320 2,049 46,250 46,300 0 0 90 819 0 97 1,310 2,038 46,300 46,350 0 0 80 808 0 89 1,299 2,028 46,350 46,400 0 0 69 798 0 81 1,289 2,017 46,400 46,450 0 0 59 787 0 73 1,278 2,006 46,450 46,500 0 0 48 777 0 65 1,267 1,996 46,500 46,550 0 0 38 766 0 57 1,257 1,985 46,550 46,600 0 0 27 756 0 49 1,246 1,975 46,600 46,650 0 0 16 745 0 41 1,236 1,964 46,650 46,700 0 0 6 734 0 33 1,225 1,954 46,700 46,750 0 0 0 724 0 25 1,215 1,943 46,750 46,800 0 0 0 713 0 17 1,204 1,933 46,800 46,850 0 0 0 703 0 9 1,194 1,922 46,850 46,900 0 0 0 692 0 * * If the amount you are looking up from the worksheet is at least $46,850 but less than $46,884, and you have one qualifying child, your credit is $3. If the amount you are looking up from the worksheet is $46,884 or more, and you have one qualifying child, you can’t take the credit. 1,183 1,912 46,900 46,950 0 0 0 682 0 0 1,173 1,901 46,950 47,000 0 0 0 671 0 0 1,162 1,891 47,000 47,050 0 0 0 661 0 0 1,152 1,880 47,050 47,100 0 0 0 650 0 0 1,141 1,870 47,100 47,150 0 0 0 640 0 0 1,131 1,859 47,150 47,200 0 0 0 629 0 0 1,120 1,849 47,200 47,250 0 0 0 619 0 0 1,110 1,838 47,250 47,300 0 0 0 608 0 0 1,099 1,827 47,300 47,350 0 0 0 598 0 0 1,088 1,817 47,350 47,400 0 0 0 587 0 0 1,078 1,806 47,400 47,450 0 0 0 577 0 0 1,067 1,796 47,450 47,500 0 0 0 566 0 0 1,057 1,785 47,500 47,550 0 0 0 555 0 0 1,046 1,775 47,550 47,600 0 0 0 545 0 0 1,036 1,764 47,600 47,650 0 0 0 534 0 0 1,025 1,754 47,650 47,700 0 0 0 524 0 0 1,015 1,743 47,700 47,750 0 0 0 513 0 0 1,004 1,733 47,750 47,800 0 0 0 503 0 0 994 1,722 47,800 47,850 0 0 0 492 0 0 983 1,712 47,850 47,900 0 0 0 482 0 0 973 1,701 47,900 47,950 0 0 0 471 0 0 962 1,691 47,950 48,000 0 0 0 461 0 0 952 1,680 48,000 48,050 0 0 0 450 0 0 941 1,670 48,050 48,100 0 0 0 440 0 0 930 1,659 48,100 48,150 0 0 0 429 0 0 920 1,648 48,150 48,200 0 0 0 419 0 0 909 1,638 48,200 48,250 0 0 0 408 0 0 899 1,627 48,250 48,300 0 0 0 398 0 0 888 1,617 48,300 48,350 0 0 0 387 0 0 878 1,606 48,350 48,400 0 0 0 376 0 0 867 1,596 48,400 48,450 0 0 0 366 0 0 857 1,585 48,450 48,500 0 0 0 355 0 0 846 1,575 48,500 48,550 0 0 0 345 0 0 836 1,564 48,550 48,600 0 0 0 334 0 0 825 1,554 48,600 48,650 0 0 0 324 0 0 815 1,543 48,650 48,700 0 0 0 313 0 0 804 1,533 48,700 48,750 0 0 0 303 0 0 794 1,522 48,750 48,800 0 0 0 292 0 0 783 1,512 48,800 48,850 0 0 0 282 0 0 773 1,501 48,850 48,900 0 0 0 271 0 0 762 1,491 48,900 48,950 0 0 0 261 0 0 751 1,480 48,950 49,000 0 0 0 250 0 0 741 1,469 49,000 49,050 0 0 0 240 0 0 730 1,459 49,050 49,100 0 0 0 229 0 0 720 1,448 49,100 49,150 0 0 0 218 0 0 709 1,438 49,150 49,200 0 0 0 208 0 0 699 1,427 49,200 49,250 0 0 0 197 0 0 688 1,417 49,250 49,300 0 0 0 187 0 0 678 1,406 49,300 49,350 0 0 0 176 0 0 667 1,396 49,350 49,400 0 0 0 166 0 0 657 1,385 49,400 49,450 0 0 0 155 0 0 646 1,375 49,450 49,500 0 0 0 145 0 0 636 1,364 49,500 49,550 0 0 0 134 0 0 625 1,354 49,550 49,600 0 0 0 124 0 0 615 1,343 49,600 49,650 0 0 0 113 0 0 604 1,333 49,650 49,700 0 0 0 103 0 0 594 1,322 49,700 49,750 0 0 0 92 0 0 583 1,312 49,750 49,800 0 0 0 82 0 0 572 1,301 49,800 49,850 0 0 0 71 0 0 562 1,290 49,850 49,900 0 0 0 61 0 0 551 1,280 49,900 49,950 0 0 0 50 0 0 541 1,269 49,950 50,000 0 0 0 39 0 0 530 1,259 50,000 50,050 0 0 0 29 0 0 520 1,248 50,050 50,100 0 0 0 18 0 0 509 1,238 50,100 50,150 0 0 0 8 0 0 499 1,227 50,150 50,200 0 0 0 ** **If the amount you are looking up from the worksheet is at least $50,150 but less than $50,162, and you have three qualifying children, your credit is $1. If the amount you are looking up from the worksheet is $50,162 or more, and you have three qualifying children, you can’t take the credit 0 0 488 1,217 50,200 50,250 0 0 0 0 0 0 478 1,206 50,250 50,300 0 0 0 0 0 0 467 1,196 50,300 50,350 0 0 0 0 0 0 457 1,185 50,350 50,400 0 0 0 0 0 0 446 1,175 50,400 50,450 0 0 0 0 0 0 436 1,164 50,450 50,500 0 0 0 0 0 0 425 1,154 50,500 50,550 0 0 0 0 0 0 415 1,143 50,550 50,600 0 0 0 0 0 0 404 1,132 50,600 50,650 0 0 0 0 0 0 393 1,122 50,650 50,700 0 0 0 0 0 0 383 1,111 50,700 50,750 0 0 0 0 0 0 372 1,101 50,750 50,800 0 0 0 0 0 0 362 1,090 50,800 50,850 0 0 0 0 0 0 351 1,080 50,850 50,900 0 0 0 0 0 0 341 1,069 50,900 50,950 0 0 0 0 0 0 330 1,059 50,950 51,000 0 0 0 0 0 0 320 1,048 51,000 51,050 0 0 0 0 0 0 309 1,038 51,050 51,100 0 0 0 0 0 0 299 1,027 51,100 51,150 0 0 0 0 0 0 288 1,017 51,150 51,200 0 0 0 0 0 0 278 1,006 51,200 51,250 0 0 0 0 0 0 267 996 51,250 51,300 0 0 0 0 0 0 257 985 51,300 51,350 0 0 0 0 0 0 246 975 51,350 51,400 0 0 0 0 0 0 236 964 51,400 51,450 0 0 0 0 0 0 225 953 51,450 51,500 0 0 0 0 0 0 214 943 51,500 51,550 0 0 0 0 0 0 204 932 51,550 51,600 0 0 0 0 0 0 193 922 51,600 51,650 0 0 0 0 0 0 183 911 51,650 51,700 0 0 0 0 0 0 172 901 51,700 51,750 0 0 0 0 0 0 162 890 51,750 51,800 0 0 0 0 0 0 151 880 51,800 51,850 0 0 0 0 0 0 141 869 51,850 51,900 0 0 0 0 0 0 130 859 51,900 51,950 0 0 0 0 0 0 120 848 51,950 52,000 0 0 0 0 0 0 109 838 52,000 52,050 0 0 0 0 0 0 99 827 52,050 52,100 0 0 0 0 0 0 88 817 52,100 52,150 0 0 0 0 0 0 78 806 52,150 52,200 0 0 0 0 0 0 67 796 52,200 52,250 0 0 0 0 0 0 57 785 52,250 52,300 0 0 0 0 0 0 46 774 52,300 52,350 0 0 0 0 0 0 35 764 52,350 52,400 0 0 0 0 0 0 25 753 52,400 52,450 0 0 0 0 0 0 14 743 52,450 52,500 0 0 0 0 0 0 * * If the amount you are looking up from the worksheet is at least $52,450 but less than $52,493, and you have two qualifying children, your credit is $5. If the amount you are looking up from the worksheet is $52,493 or more, and you have two qualifying children, you can’t take the credit. 732 52,500 52,550 0 0 0 0 0 0 0 722 52,550 52,600 0 0 0 0 0 0 0 711 52,600 52,650 0 0 0 0 0 0 0 701 52,650 52,700 0 0 0 0 0 0 0 690 52,700 52,750 0 0 0 0 0 0 0 680 52,750 52,800 0 0 0 0 0 0 0 669 52,800 52,850 0 0 0 0 0 0 0 659 52,850 52,900 0 0 0 0 0 0 0 648 52,900 52,950 0 0 0 0 0 0 0 638 52,950 53,000 0 0 0 0 0 0 0 627 53,000 53,050 0 0 0 0 0 0 0 617 53,050 53,100 0 0 0 0 0 0 0 606 53,100 53,150 0 0 0 0 0 0 0 595 53,150 53,200 0 0 0 0 0 0 0 585 53,200 53,250 0 0 0 0 0 0 0 574 53,250 53,300 0 0 0 0 0 0 0 564 53,300 53,350 0 0 0 0 0 0 0 553 53,350 53,400 0 0 0 0 0 0 0 543 53,400 53,450 0 0 0 0 0 0 0 532 53,450 53,500 0 0 0 0 0 0 0 522 53,500 53,550 0 0 0 0 0 0 0 511 53,550 53,600 0 0 0 0 0 0 0 501 53,600 53,650 0 0 0 0 0 0 0 490 53,650 53,700 0 0 0 0 0 0 0 480 53,700 53,750 0 0 0 0 0 0 0 469 53,750 53,800 0 0 0 0 0 0 0 459 53,800 53,850 0 0 0 0 0 0 0 448 53,850 53,900 0 0 0 0 0 0 0 438 53,900 53,950 0 0 0 0 0 0 0 427 53,950 54,000 0 0 0 0 0 0 0 416 54,000 54,050 0 0 0 0 0 0 0 406 54,050 54,100 0 0 0 0 0 0 0 395 54,100 54,150 0 0 0 0 0 0 0 385 54,150 54,200 0 0 0 0 0 0 0 374 54,200 54,250 0 0 0 0 0 0 0 364 54,250 54,300 0 0 0 0 0 0 0 353 54,300 54,350 0 0 0 0 0 0 0 343 54,350 54,400 0 0 0 0 0 0 0 332 54,400 54,450 0 0 0 0 0 0 0 322 54,450 54,500 0 0 0 0 0 0 0 311 54,500 54,550 0 0 0 0 0 0 0 301 54,550 54,600 0 0 0 0 0 0 0 290 54,600 54,650 0 0 0 0 0 0 0 280 54,650 54,700 0 0 0 0 0 0 0 269 54,700 54,750 0 0 0 0 0 0 0 259 54,750 54,800 0 0 0 0 0 0 0 248 54,800 54,850 0 0 0 0 0 0 0 237 54,850 54,900 0 0 0 0 0 0 0 227 54,900 54,950 0 0 0 0 0 0 0 216 54,950 55,000 0 0 0 0 0 0 0 206 55,000 55,050 0 0 0 0 0 0 0 195 55,050 55,100 0 0 0 0 0 0 0 185 55,100 55,150 0 0 0 0 0 0 0 174 55,150 55,200 0 0 0 0 0 0 0 164 55,200 55,250 0 0 0 0 0 0 0 153 55,250 55,300 0 0 0 0 0 0 0 143 55,300 55,350 0 0 0 0 0 0 0 132 55,350 55,400 0 0 0 0 0 0 0 122 55,400 55,450 0 0 0 0 0 0 0 111 55,450 55,500 0 0 0 0 0 0 0 101 55,500 55,550 0 0 0 0 0 0 0 90 55,550 55,600 0 0 0 0 0 0 0 79 55,600 55,650 0 0 0 0 0 0 0 69 55,650 55,700 0 0 0 0 0 0 0 58 55,700 55,750 0 0 0 0 0 0 0 48 55,750 55,800 0 0 0 0 0 0 0 37 55,800 55,850 0 0 0 0 0 0 0 27 55,850 55,900 0 0 0 0 0 0 0 16 55,900 55,950 0 0 0 0 0 0 0 6 55,950 55,952 0 0 0 0 0 0 0 0 Index A Adopted child, Adopted child. Adoption taxpayer identification number (ATIN), Married child. Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,600 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay., Military personnel stationed outside the United States., Temporary absences., Joint Return Test, Military personnel stationed outside the United States., Nontaxable combat pay. Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Basic Allowance for Subsistence (BAS), Nontaxable military pay. Birth of child, Birth or death of child. C California domestic partner, Nevada, Washington, and California domestic partners. Child Adopted child, Adopted child. Birth or death of, Birth or death of child. Foster child, Relationship Test, Foster child., Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Kidnapped child, Kidnapped child. Married child, Married child. Child support, Income That Is Not Earned Income Clergy, Clergy. Combat zone pay, Nontaxable combat pay. Community property, Community property., Community property. Conservation Reserve Program payments, Conservation Reserve Program (CRP) payments. D Death of child, Birth or death of child. Death of spouse, Death of spouse. Death of taxpayer, Death of taxpayer. Detailed examples, Detailed Examples Disability benefits, Disability Benefits Disabled, Permanently and totally disabled. Disallowance of the EIC, Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Domestic partner, Nevada, Washington, and California domestic partners. E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Examples, detailed, Detailed Examples Extended active duty, Extended active duty., Military personnel stationed outside the United States. F Figuring EIC yourself, Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status Head of household, Rule 3—Your Filing Status Cannot Be "Married Filing Separately" Married filing separately, Rule 3—Your Filing Status Cannot Be "Married Filing Separately" Forms 1040, Do I Need This Publication?, Adjusted gross income (AGI)., No SSN., Rule 6—Your Investment Income Must Be $3,600 or Less 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN) 2555, Rule 5—You Cannot File Form 2555 2555–EZ, Rule 5—You Cannot File Form 2555 4029, Minister's housing., Approved Form 4361 or Form 4029, Form 4029. 4361, Minister's housing., Approved Form 4361 or Form 4029, Form 4361. 4797, Do I Need This Publication? 8814, Do I Need This Publication? 8862, Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child., Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Fraud, Exception 2., Are You Prohibited From Claiming the EIC for a Period of Years? H Head of household, Community property., Spouse did not live with you., Community property., Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter., Homeless shelter. I Identity theft, Resolving tax-related identity theft issues. Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number., Married child. Inmate, Earnings while an inmate., Figuring earned income. Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,600 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. M Married child, Married child. Married filing a joint return, Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Medicaid waiver payments, Figuring earned income. Military Combat pay, Nontaxable military pay. Nontaxable pay, Nontaxable military pay. Outside U.S., Military personnel stationed outside the United States. Minister, Net earnings from self-employment., Minister's housing., Church employees. N Net earnings, self-employment, Net earnings from self-employment. Nevada domestic partner, Nevada, Washington, and California domestic partners. Nonresident alien, Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year, Step 1. O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child., Examples., Special rule for divorced or separated parents (or parents who live apart). Partner, domestic, Nevada, Washington, and California domestic partners. Passive activity, Worksheet 1. Investment Income Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Prisoner, Figuring earned income. Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have a Child To Qualify for the EIC?, Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips., Earned Income Schedules C, EIC Worksheet A., EIC Worksheet B. C-EZ, EIC Worksheet A., EIC Worksheet B. EIC, Rules If You Have a Qualifying Child, Kidnapped child., Figuring earned income., Nontaxable combat pay., How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings., Schedule EIC SE, Figuring earned income., Clergy., Church employees., EIC Worksheet A., EIC Worksheet B., Net earnings from self-employment of $400 or more., When to use the optional methods of figuring net earnings., When both spouses have self-employment income. School, School defined. Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income., EIC Worksheet B. Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment of $400 or more. Separated parents, special rule, Married child. Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization., No SSN., Getting an SSN., Married child., Exception for math or clerical errors. Statutory employee, Statutory employee., Figuring earned income., EIC Worksheet A., Statutory employees. Strike benefits, Strike benefits. Student, Student defined. T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Individual taxpayer identification number (ITIN), Other taxpayer identification number. Social security number (SSN), Other taxpayer identification number. Tiebreaker rules, Tiebreaker rules. Tips, wages, and salaries, Earned Income, Wages, salaries, and tips., Earned Income U Unemployment compensation, Income That Is Not Earned Income United States, United States. V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips., Earned Income Washington domestic partner, Nevada, Washington, and California domestic partners. Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Worksheet 1, Worksheet 1. Investment Income Worksheet 2, Worksheet 2. Worksheet for Line 4 of Worksheet 1
