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            Department of the Treasury                        Contents
            Internal Revenue Service
                                                              What's New for 2023       . . . . . . . . . . . . . . . . . . . . . . . .  3
                                                              Reminders    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Publication 596
Cat. No. 15173A                                               Chapter  1.  Rules for Everyone             . . . . . . . . . . . . . . .  4
                                                              Rule 1—Adjusted Gross Income (AGI) Limits                         . . . .  4
                                                              Rule 2—You Must Have a Valid Social 
                                                                    Security Number (SSN)           . . . . . . . . . . . . . . . . . .  4
Earned 
                                                              Rule 3—If You Are Separated From Your 
                                                                    Spouse and Not Filing a Joint Return, You 
Income Credit                                                       Must Meet Certain Rules . . . . . . . . . . . . . . . . .            5
                                                              Rule 4—You Must Be a U.S. Citizen or 
                                                                    Resident Alien All Year         . . . . . . . . . . . . . . . . . .  5
(EIC)                                                         Rule 5—You Cannot File Form 2555                      . . . . . . . . . .  6
                                                              Rule 6—Your Investment Income Must Be 
For use in preparing                                                $11,000 or Less       . . . . . . . . . . . . . . . . . . . . . . .  6
                                                              Rule 7—You Must Have Earned Income . . . . . . . .                         7
2023 Returns                                                  Chapter  2.  Rules if You Have a 
                                                              Qualifying Child          . . . . . . . . . . . . . . . . . . . . . . . .  9
                                                              Rule 8—Your Child Must Meet the 
                                                                    Relationship, Age, Residency, and Joint 
                                                                    Return Tests . . . . . . . . . . . . . . . . . . . . . . . . . .     9
                                                              Rule 9—Your Qualifying Child Cannot Be 
                                                                    Used by More Than One Person To Claim 
                                                                    the EIC   . . . . . . . . . . . . . . . . . . . . . . . . . . . .    12
                                                              Rule 10—You Cannot Be a Qualifying Child of 
                                                                    Another Taxpayer . . . . . . . . . . . . . . . . . . . . .           15
                                                              Chapter  3.  Rules If You Do Not Have a 
                                                              Qualifying Child          . . . . . . . . . . . . . . . . . . . . . . .    16
                                                              Rule 11—You Must Meet the Age 
                                                                    Requirements      . . . . . . . . . . . . . . . . . . . . . . . .    16
                                                              Rule 12—You Cannot Be the Dependent of 
                                                                    Another Person        . . . . . . . . . . . . . . . . . . . . . .    16
                                                              Rule 13—You Cannot Be a Qualifying Child of 
                                                                    Another Taxpayer . . . . . . . . . . . . . . . . . . . . .           17
                                                              Rule 14—You Must Have Lived in the United 
                                                                    States More Than Half of the Year               . . . . . . . . .    18
                                                              Chapter  4.  Figuring and Claiming the EIC                    . . . . .    18
                                                              Rule 15—Earned Income Limits . . . . . . . . . . . . .                     18
                                                              IRS Will Figure the EIC for You . . . . . . . . . . . . . .                19
                                                              How To Figure the EIC Yourself                . . . . . . . . . . . . .    19
                                                              Chapter  5.  Disallowance of the EIC              . . . . . . . . . . .    20
                                                              Chapter  6.  Detailed Examples            . . . . . . . . . . . . . . .    21
                                                              EIC Eligibility Checklist       . . . . . . . . . . . . . . . . . . . .    22
                                                              How To Get Tax Help       . . . . . . . . . . . . . . . . . . . . . . .    22
                                                              2023 EIC Table    . . . . . . . . . . . . . . . . . . . . . . . . . . .    27
                                                              Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  38

Get forms and other information faster and easier at:
• IRS.gov (English)         • IRS.gov/Korean (한국어) 
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) 
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) 

Dec 12, 2023

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means more money in your pocket. It reduces the amount
of tax you owe. The EIC may also give you a refund.
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. Can I Claim the EIC?
To claim the EIC, you must meet certain rules. These rules
are summarized in Table 1.
What Is the EIC?
The EIC is a tax credit for certain people who work and
have earned income under $63,398. A tax credit usually

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 Third, you must meet
these columns, whichever applies. the rule in this column.
Chapter 1. Chapter 2. Chapter 3. Chapter 4.
Rules for Everyone Rules If You Have a Rules If You Do Not Figuring and Claiming
Qualifying Child Have a Qualifying Child the EIC
1. Your adjusted gross 2. You must have a valid 8. Your child must meet 11. You must meet the 15. Your earned income
income (AGI) must be less social security number the relationship, age, age requirements. must be less than:
than: (SSN) by the due date of residency, and joint return
your 2023 return tests. 12. You can’t be the • $56,838 ($63,398 for
• $56,838 ($63,398 for (including extensions). dependent of another married filing jointly) if you
married filing jointly) if you 9. Your qualifying child person. have three or more
have three or more 3. You must meet certain can’t be used by more qualifying children who
qualifying children who requirements if you are than one person to claim 13. You can’t be a have valid SSNs,
have valid social security separated from your the EIC. qualifying child of another
numbers (SSNs), spouse and not filing a person. • $52,918 ($59,478 for
joint return. 10. You can’t be a married filing jointly) if you
• $52,918 ($59,478 for qualifying child of another 14. You must have lived in have two qualifying
married filing jointly) if you 4. You must be a U.S. person. the United States more children who have valid
have two qualifying citizen or resident alien all than half of the year. SSNs,
children who have valid year.
SSNs, • $46,560 ($53,120 for
5. You can’t file Form married filing jointly) if you
• $46,560 ($53,120 for 2555 (relating to foreign have one qualifying child
married filing jointly) if you earned income). who has a valid SSN, or
have one qualifying child
who has a valid SSN, or 6. Your investment income • $17,640 ($24,210 for
must be $11,000 or less. married filing jointly) if you
• $17,640 ($24,210 for don’t have a qualifying
married filing jointly) if you 7. You must have earned child who has a valid SSN.
don’t have a qualifying income.
child who has a valid SSN.

• You are reporting income on Schedule 1 (Form 1040),
line 8z, from Form 8814 (relating to election to report
child's interest and dividends).
Do I Need This Publication?
• You have income or loss from a passive activity.
Certain people who file Form 1040 or 1040-SR must use
Worksheet 1 in this publication, instead of Step 2 in their • You are reporting an amount on Form 1040 or
1040-SR, line 7, that includes an amount from Form
Form 1040 instructions, when they are checking whether
4797.
they can take the EIC. You are one of those people if any
of the following statements are true for 2023. If none of the statements above apply to you, your tax
form instructions may have all the information you need to
• You are filing Schedule E (Form 1040).
find out if you can claim the EIC and to figure your EIC.
• You are reporting income from the rental of personal You may not need this publication. But you can read it to
property not used in a trade or business. find out whether you can take the EIC and to learn more
about the EIC.

2 Publication 596 (2023)

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Investment income amount. The maximum amount of
investment income you can have and still get the credit is
Do I Have To Have a Child To
$11,000. See Rule 6 Your Investment Income Must Be
Qualify for the EIC? $11,000 or Less.

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 $17,640 ($24,210 if married filing Reminders
jointly). See chapter 3. Self-only EIC. If your qualifying child is treated under the
tiebreaker rules as the qualifying child of another person
for 2023, you may be able to take the EIC using the rules
How Do I Figure the Amount of in chapter 3 for taxpayers who don't have a qualifying
child.
EIC? File Schedule EIC (Form 1040) if you have a qualify-
ing child. If you have at least one child who meets the
If you can claim the EIC, you can either have the IRS
conditions to be your qualifying child for purposes of
figure your credit, or you can figure it yourself. To figure it
claiming the EIC, complete and attach Schedule EIC to
yourself, you can complete a worksheet in the instructions
your Form 1040 or 1040-SR even if that child doesn't have
for the form you file. To find out how to have the IRS figure
a valid SSN. For more information, including how to com-
it for you, see chapter 4.
plete Schedule EIC if your qualifying child doesn't have a
valid SSN, see Schedule EIC.
Increased EIC on certain joint returns. A married per-
How Can I Quickly Locate son filing a joint return may get more EIC than someone
with the same income but a different filing status. As a re-
Specific Information? sult, the EIC Table has different columns for married per-
You can use the index to look up specific information. In sons filing jointly than for everyone else. When you look up
most cases, index entries will point you to headings, your EIC in the EIC Table, be sure to use the correct col-
tables, or a worksheet. umn for your filing status and the number of qualifying chil-
dren with a valid SSN you have.
Separated spouses. If you are married, but don’t file a
joint return, you may qualify to claim the EIC. See Rule
Is There Help Online? 3—If You Are Separated From Your Spouse and Not Filing
Yes. You can use the EITC Qualification Assistant at a Joint Return, You Must Meet Certain Rules, for more in-
IRS.gov/EITC to find out if you may be eligible for the formation.
credit. The EITC Qualification Assistant is available in EIC has no effect on certain welfare benefits. Any re-
English and Spanish. fund 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 un-
What's New for 2023 der any state or local program financed in whole or in part
Earned income amount. The maximum amount of in- with federal funds. These programs include the following.
come you can earn and still get the credit has changed. • Temporary Assistance for Needy Families (TANF).
You may be able to take the credit if:
• Medicaid.
• You have three or more qualifying children who have
• Supplemental Security Income (SSI).
valid SSNs and you earned less than $56,838
($63,398 if married filing jointly), • Supplemental Nutrition Assistance Program (food
stamps).
• You have two qualifying children who have valid SSNs
and you earned less than $52,918 ($59,478 if married • Low-income housing.
filing jointly), In addition, when determining eligibility, the refund can’t
• You have one qualifying child who has a valid SSN be counted as a resource for at least 12 months after you
and you earned less than $46,560 ($53,120 if married receive it. Check with your local benefit coordinator to find
filing jointly), or out if your refund will affect your benefits.
• You don't have a qualifying child who has a valid SSN Medicaid waiver payments. For information on how
and you earned less than $17,640 ($24,210 if married Medicaid waiver payments are treated for purposes of the
filing jointly). EIC, see Earned Income.
Your AGI must also be less than the amount just listed Don't overlook your state credit. If you can claim the
that applies to you. For details, see Rules 1 and 15. EIC on your federal income tax return, you may be able to
take a similar credit on your state or local income tax

Publication 596 (2023) 3

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return. For a list of states that offer a state EIC, go to seven rules, you can’t get the credit and you don't need to
IRS.gov/EITC. read the rest of the publication.
EIC questioned by IRS. The IRS may ask you to provide
If you meet all seven rules in this chapter, then read either
documents to prove you are entitled to claim the EIC. We
chapter 2 or chapter 3 (whichever applies) for more rules
will tell you what documents to send us. These may in-
you must meet.
clude birth certificates, school records, etc. The process
of establishing your eligibility will delay your refund.
Spanish version of Pub. 596. Pub. 596(SP), Crédito por
Ingreso del Trabajo, is a Spanish translation of Pub. 596. Rule 1—Adjusted Gross
Go to IRS.gov/Pub596SP. Or see Ordering forms and
publications or How To Get Tax Help, later, to find out how Income (AGI) Limits
to order this and other IRS forms and publications.
Photographs of missing children. The Internal Reve- Your adjusted gross income (AGI) must be less than:
nue Service is a proud partner with the National Center for • $56,838 ($63,398 for married filing jointly) if you have
Missing & Exploited Children® (NCMEC). Photographs of three or more qualifying children who have valid
missing children selected by the Center may appear in SSNs,
this publication on pages that would otherwise be blank.
You can help bring these children home by looking at the • $52,918 ($59,478 for married filing jointly) if you have
photographs and calling 800-THE-LOST (800-843-5678) two qualifying children who have valid SSNs,
if you recognize a child. • $46,560 ($53,120 for married filing jointly) if you have
Comments and suggestions. We welcome your com- one qualifying child who has a valid SSN, or
ments about this publication and suggestions for future $17,640 ($24,210 for married filing jointly) if you don't
•
editions. have a qualifying child who has a valid SSN.
You can send us comments through IRS.gov/
FormComments. Or, you can write to the Internal Revenue Adjusted gross income (AGI). AGI is the amount on
Service, Tax Forms and Publications, 1111 Constitution Form 1040 or 1040-SR, line 11.
Ave. NW, IR-6526, Washington, DC 20224. If your AGI is equal to or more than the applicable limit
Although we can’t respond individually to each com- listed above, you can’t claim the EIC. You don't need to
ment received, we do appreciate your feedback and will read the rest of this publication.
consider your comments and suggestions as we revise
our tax forms, instructions, and publications. Don’t send Example—AGI is more than limit. Your AGI is
tax questions, tax returns, or payments to the above ad- $50,000, you are single, and you have one qualifying child
dress. who has a valid SSN. You can’t claim the EIC because
Getting answers to your tax questions. If you have a your AGI isn't less than $46,560. However, if your filing
tax question not answered by this publication or the How status was married filing jointly, you might be able to claim
To Get Tax Help section at the end of this publication, go the EIC because your AGI is less than $53,120.

to the IRS Interactive Tax Assistant page at IRS.gov/ Community property. If you are married, but qualify to
Help/ITA where you can find topics by using the search file as head of household or married filing separately un-
feature or viewing the categories listed. der special rules for married taxpayers living apart (see
Getting tax forms, instructions, and publications. Go Rule 3), and live in a state that has community property
to IRS.gov/Forms to download current and prior-year laws, your AGI includes that portion of both your and your
forms, instructions, and publications. spouse's wages that you are required to include in gross
Ordering tax forms, instructions, and publications. income. This is different from the community property
Go to IRS.gov/OrderForms to order current forms, instruc- rules that apply under Rule 7.
tions, and publications; call 800-829-3676 to order
prior-year forms and instructions. The IRS will process
your order for forms and publications as soon as possible.
Don’t resubmit requests you’ve already sent us. You can Rule 2—You Must Have a Valid
get forms and publications faster online.
Social Security Number (SSN)

To claim the EIC, you (and your spouse, if filing a joint re-
turn) must have a valid SSN issued by the Social Security
Administration (SSA) by the due date of your 2023 return
(including extensions).
1.
Your qualifying child must have a valid SSN issued on
or before the due date of your return (including exten-
Rules for Everyone sions) for you to claim a higher EIC amount based on that
child. If you have at least one child who meets the condi-
This chapter discusses Rules 1 through 7. You must meet tions to be your qualifying child for purposes of claiming
all seven rules to qualify for the EIC. If you don't meet all the EIC, but that child doesn't have a valid SSN issued on

4 Chapter 1 Rules for Everyone Publication 596 (2023)

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or before the due date of your 2023 return (including ex-            Filing  deadline  approaching  and  still  no  SSN.     If 
tensions),  you  may  be  eligible  to  claim  a  self-only  EIC  if the filing deadline is approaching and you still don't have 
you  are  otherwise  eligible.  For  information  about  how  to     an SSN, you can request an automatic 6-month extension 
complete Schedule EIC if your qualifying child or children           of time to file your return. You can get this extension by fil-
don't have valid SSNs issued on or before the due date of            ing  Form  4868,  Application  for  Automatic  Extension  of 
your return, see Schedule EIC.                                       Time To File U.S. Individual Income Tax Return. For more 
                                                                     information, see the instructions for Form 4868. Instead of 
An SSN is valid for the EIC unless it was issued after 
                                                                     filing Form 4868, you can apply for an automatic extension 
the due date of your 2023 return (including extensions) or 
                                                                     by making an electronic payment by the due date of your 
it was issued solely to apply for or receive a federally fun-
                                                                     return.
ded benefit and does not authorize you to work. An exam-
ple of a federally funded benefit is Medicaid.
    If you, your spouse, or your child has a social se-
                                                                     Rule 3—If You Are Separated 
TIP curity card with “Not valid for employment” printed 
    on  it  and  the  immigration  status  of  you,  your            From Your Spouse and Not 
spouse, or your child has changed so that the individual is 
now a U.S. citizen or permanent resident, ask the SSA for            Filing a Joint Return, You Must 
a social security card without the legend.
                                                                     Meet Certain Rules
U.S. citizen.    If you were a U.S. citizen when you re-
ceived your SSN, you have a valid SSN.                               If  you  are  married,  you  must  usually  file  a  joint  return  to 
                                                                     claim the EIC. However, there is a special rule for separa-
Valid for work only with INS authorization or DHS 
                                                                     ted spouses.
authorization.   If  your  social  security  card  reads  “Valid 
for work only with INS authorization” or “Valid for work only        Special rule for separated spouses. You can claim the 
with DHS authorization,” you have a valid SSN, but only if           EIC if you are married, not filing a joint return, had a quali-
that authorization is still valid.                                   fying child who lived with you for more than half of 2023, 
SSN missing or incorrect.          If an SSN for you or your         and either of the following apply.
spouse is missing from your tax return or is incorrect, you          • You lived apart from your spouse for the last 6 months 
may not get the EIC.                                                   of 2023, or
If an SSN for you or your spouse is missing from your 
                                                                     • You are legally separated according to your state law 
return  because  either  you  or  your  spouse  didn't  have  a 
                                                                       under a written separation agreement or a decree of 
valid SSN on or before the due date of your 2023 return 
                                                                       separate maintenance and you didn't live in the same 
(including extensions) and you later get a valid SSN, you 
                                                                       household as your spouse at the end of 2023.
can’t file an amended return to claim the EIC. However, if 
you or your spouse were issued an SSN that wasn't valid              If you meet these requirements, check the box at the top 
for the EIC, but by the due date of your 2023 return (in-            of Schedule EIC (Form 1040).
cluding  extensions)  you  or  your  spouse  became  eligible               Make sure you complete and attach Schedule EIC 
for  a  social  security  card  without  "Not  valid  for  employ-   TIP    to your return to list your qualifying child (or chil-
ment" printed on it, you may claim the EIC on an original                   dren).  Complete  and  attach  Schedule  EIC 
or  amended  2023  return  even  if  the  social  security  card     whether  or  not  your  qualifying  child  (or  children)  has  a 
wasn't  updated  by  the  due  date  of  your  2023  return  (in-    valid SSN.
cluding extensions).
                                                                            If  the  child  who  meets  the  conditions  to  be  your 
Other  taxpayer  identification  number.      You  can’t  get        TIP    qualifying  child  for  purposes  of  claiming  the  EIC 
the EIC if, instead of an SSN, you (or your spouse, if filing               doesn't have a valid SSN, you may still qualify to 
a  joint  return)  have  an  individual  taxpayer  identification    claim a self-only EIC.
number (ITIN). ITINs are issued by the IRS to noncitizens 
who can’t get an SSN.

No SSN.  If you don't have a valid SSN on or before the 
                                                                     Rule 4—You Must Be a U.S. 
due date of your 2023 return (including extensions), enter 
"No"  on  the  dotted  line  next  to  line  27  (Form  1040  or     Citizen or Resident Alien All 
1040-SR). You can’t claim the EIC on either your original 
or an amended 2023 return.                                           Year
Getting an SSN.      If you (or your spouse, if filing a joint 
                                                                     If you were a nonresident alien for any part of the year, you 
return) don't have an SSN, you can apply for one by filing 
                                                                     can’t claim the EIC unless your filing status is married fil-
Form SS-5 with the SSA. You can get Form SS-5 online at 
                                                                     ing jointly. You can use that filing status only if your spouse 
SSA.gov/forms/ss-5.pdf, from your local SSA office, or by 
                                                                     is  a  U.S.  citizen  or  resident  alien  and  you  choose  to  be 
calling the SSA at 800-772-1213.
                                                                     treated  as  a  U.S.  resident.  If  you  make  this  choice,  you 
                                                                     and your spouse are taxed on your worldwide income. If 

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you  need  more  information  on  making  this  choice,  get             U.S.  Citizens  and  Resident  Aliens  Abroad,  for  more  de-
Pub. 519, U.S. Tax Guide for Aliens. If you were a nonresi-              tailed information.
dent  alien  for  any  part  of  the  year  and  your  filing  status 
isn't married filing jointly, enter “No” on the dotted line next 
to line 27 (Form 1040 or 1040-SR).
                                                                         Rule 6—Your Investment 

                                                                         Income Must Be $11,000 or 
Rule 5—You Cannot File Form 
                                                                         Less
2555
                                                                         You can’t claim the EIC unless your investment income is 
You  can’t  claim  the  EIC  if  you  file  Form  2555,  Foreign         $11,000  or  less.  If  your  investment  income  is  more  than 
Earned  Income.  You  file  these  forms  to  exclude  income            $11,000, you can’t claim the credit.
earned in foreign countries from your gross income, or to                Use Worksheet 1 in this chapter to figure your invest-
deduct or exclude a foreign housing amount. U.S. territo-                ment income.
ries  aren't  foreign  countries.  See  Pub.  54,  Tax  Guide  for 

Worksheet 1. Investment Income                                                                                             Keep for Your Records
Use this worksheet to figure investment income for the EIC when you file Form 1040 or 1040-SR.

Interest and Dividends
1.  Enter any amount from Form 1040 or 1040-SR, line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                  1.   
2.  Enter any amount from Form 1040 or 1040-SR, line 2a, plus any amount on Form 8814, line 1b . . . . . .                                                           2.   
3.  Enter any amount from Form 1040 or 1040-SR, line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                  3.   
4.  Enter the amount from Schedule 1 (Form 1040), line 8z, that is from Form 8814 if you are filing that form 
    to report your child's interest and dividend income on your return. (If your child received an Alaska 
    Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this 
    line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.   
Capital Gain Net Income
5.  Enter the amount from Form 1040 or 1040-SR, line 7. If the amount on that 
    line is a loss, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     5.   
6.  Enter any gain from Form 4797, Sales of Business Property, line 7. If the 
    amount on that line is a loss, enter -0-. (But, if you completed lines 8 and 9 of 
    Form 4797, enter the amount from line 9 instead.) . . . . . . . . . . . . . . . . . . . . .                       6.   
7.  Subtract line 6 of this worksheet from line 5 of this worksheet. (If the result is less than zero, 
    enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    7.   
Royalties and Rental Income From Personal Property
8.  Enter any royalty income from Schedule E, line 23b, plus any income from the 
    rental of personal property shown on Schedule 1 (Form 1040), line 8l . . . . .                                    8.   
9.  Enter any expenses from Schedule E, line 20, related to royalty income, plus 
    any expenses from the rental of personal property deducted on Schedule 1 
    (Form 1040), line 24b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       9.   
10. Subtract the amount on line 9 of this worksheet from the amount on line 8. (If the result is less than zero, 
    enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    10.  
Passive Activities
11. Enter the total of any net income from passive activities (such as income 
    included on Schedule E, line 26, 29a (col. (h)), 34a (col. (d)), or 40; or an 
    ordinary gain identified as "FPA" on Form 4797, line 10). (See instructions 
    below for lines 11 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         11.  
12. Enter the total of any losses from passive activities (such as losses included 
    on Schedule E, line 26, 29b (col. (g)), 34b (col. (c)), or 40; or an ordinary loss 
    identified as "PAL" on Form 4797, line 10). (See instructions below for lines 
    11 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.  
13. Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero, 
    enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    13.  
14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your 
    investment income  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               14.  
15. Is the amount on line 14 more than $11,000?
     Yes. You can’t take the credit.
     No. Go to Step 3 of the Form 1040 instructions for line 27 to find out if you can take the credit (unless 
    you are using this publication to find out if you can take the credit; in that case, go to Rule 7 next).
Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, don’t take into account any royalty income (or loss) 
included on line 26 of Schedule E or any income (or loss) included in your earned income or on line 1, 2, 3, 4, 7, or 10 of this worksheet. To 
find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. If any of the rental real 
estate income (or loss) included on Schedule E, line 26, isn’t from a passive activity, enter “NPA” and the amount of that income (or loss) on 
the dotted line next to line 26.

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Worksheet 2. Worksheet for Line 4 of Worksheet 1                                        Keep for Your Records
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.) 
                                                                 choose to include nontaxable payments in earned income 
                                                                 for purposes of claiming the EIC, taxable dependent care 
Rule 7—You Must Have Earned                                      benefits, employer provided adoption benefits from Form 
                                                                 8839, wages from Form 8919, and other earned income. 
Income
                                                                 You should report these on Form 1040 or 1040-SR, lines 
                                                                 1b through 1h.
This credit is called the “earned income” credit because, 
to qualify, you must work and have earned income. If you         Nontaxable combat pay election.                                                                        You can elect to in-
are married and file a joint return, you meet this rule if at    clude  your  nontaxable  combat  pay  in  earned  income  for 
least one spouse works and has earned income. If you are         the  EIC.  The  amount  of  your  nontaxable  combat  pay 
an  employee,  earned  income  includes  all  the  taxable  in-  should be shown on your Form W-2, in box 12, with code 
come you get from your employer.                                 Q.  Electing  to  include  nontaxable  combat  pay  in  earned 
Rule  15  has  information  that  will  help  you  figure  the   income  may  increase  or  decrease  your  EIC.  For  details, 
amount of your earned income. If you are self-employed or        see Nontaxable combat pay in chapter 4.
a statutory employee, you will figure your earned income 
on EIC Worksheet B in the Form 1040 instructions.                Net  earnings  from  self-employment.                                                                       You  may  have 
                                                                 net earnings from self-employment if:
Earned Income                                                    • You own your own business, or
                                                                 • You are a minister or member of a religious order. 
Earned  income  includes  all  of  the  following  types  of  in-
come.                                                            Minister's housing.    The rental value of a home or a 
                                                                 housing  allowance  provided  to  a  minister  as  part  of  the 
1. Wages, salaries, tips, and other taxable employee             minister's pay generally isn't subject to income tax but is 
   pay. Employee pay is earned income only if it is taxa-        included  in  net  earnings  from  self-employment.  For  that 
   ble. Nontaxable employee pay, such as certain de-             reason, it is included in earned income for the EIC (except 
   pendent care benefits and adoption benefits, isn't            in  the  cases  described  in Approved  Form  4361  or  Form 
   earned income. But there is an exception for nontaxa-         4029 below).
   ble combat pay, which you can choose to include in 
   earned income, as explained later in this chapter.            Statutory  employee.   You  are  a  statutory  employee  if 
2. Net earnings from self-employment.                            you  receive  a  Form  W-2  on  which  the  “Statutory  em-
                                                                 ployee” box (box 13) is checked. You report your income 
3. Gross income received as a statutory employee.                and  expenses  as  a  statutory  employee  on  Schedule  C 
                                                                 (Form 1040).
Wages,  salaries,  and  tips  reported  in  box  1  of 
Form(s) W-2.  Wages, salaries, and tips you receive for          Strike  and  lockout  benefits.   Benefits  paid  to  you  as 
working are reported to you on Form W-2, in box 1. You           strike or lockout benefits, including both cash and the fair 
should report these on Form 1040 or 1040-SR, line 1a.            market value of other property (other than bona fide gifts), 
                                                                 are generally taxable to you. If strike and lockout benefits 
Other types of earned income.    Other types of earned           are taxable, the benefits are generally earned income. You 
income  not  reported  on  Form  W-2,  in  box  1,  include      should report the amount of your taxable strike and lock-
household  employee  wages,  tip  income  not  reported  to      out benefits on Form 1040 or 1040-SR, line 1h. 
your  employer,  certain  Medicaid  waiver  payments  if  you 

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Approved Form 4361 or Form 4029 and railroad retirement benefits (including disability bene-
fits), alimony and child support, welfare benefits, workers'
This section is for persons who have an approved: compensation benefits, unemployment compensation (in-
surance), nontaxable foster care payments, and veterans'
• Form 4361, Application for Exemption From Self-Em-
benefits, including VA rehabilitation payments. Don’t in-
ployment Tax for Use by Ministers, Members of Reli-
clude any of these items in your earned income.
gious Orders, and Christian Science Practitioners, or
• Form 4029, Application for Exemption From Social Se- Earnings while an inmate. Amounts received for serv-
curity and Medicare Taxes and Waiver of Benefits. ices performed while an inmate in a penal institution aren't
earned income when figuring the EIC.
Each approved form exempts certain income from so-
cial security taxes. Each form is discussed here in terms of Workfare payments. Nontaxable workfare payments
what is or isn't earned income for the EIC. aren't earned income for the EIC. These are cash pay-
ments certain people receive from a state or local agency
Form 4361. Whether or not you have an approved Form that administers public assistance programs funded under
4361, amounts you received for performing ministerial du- the federal TANF program in return for certain work activi-
ties as an employee count as earned income. This in- ties such as (1) work experience activities (including re-
cludes wages, salaries, tips, and other taxable employee modeling or repairing public housing) if sufficient private
compensation. sector employment isn't available, or (2) community serv-
If you have an approved Form 4361, a nontaxable ice program activities.
housing allowance or the nontaxable rental value of a
home isn't earned income. Also, amounts you received for Community property. If you are married, but qualify to
performing ministerial duties, but not as an employee, file as head of household or married filing separately un-
don't count as earned income. Examples include fees for der special rules for married taxpayers living apart (see
performing marriages and honoraria for delivering Rule 3), and live in a state that has community property
speeches. laws, your earned income for the EIC doesn't include any
amount earned by your spouse that is treated as belong-
Form 4029. Whether or not you have an approved Form ing to you under those laws. That amount isn't earned in-
4029, all wages, salaries, tips, and other taxable em- come for the EIC, even though you must include it in your
ployee compensation count as earned income. However, gross income on your income tax return. Your earned in-
amounts you received as a self-employed individual don't come includes the entire amount you earned, even if part
count as earned income. Also, in figuring earned income, of it is treated as belonging to your spouse under your
don't subtract losses on Schedule C or F from wages re- state's community property laws.
ported on lines 1a through 1h of Form 1040 or 1040-SR.
Nevada, Washington, and California domestic part-
ners. If you are a registered domestic partner in Nevada,
Disability Benefits
Washington, or California, the same rules apply. Your
If you retired on disability, taxable benefits you receive un- earned income for the EIC doesn't include any amount
der your employer's disability retirement plan are consid- earned by your partner. Your earned income includes the
ered earned income until you reach minimum retirement entire amount you earned. For details, see Pub. 555.
age. Minimum retirement age is generally the earliest age
Conservation Reserve Program (CRP) payments. If
at which you could have received a pension or annuity if
you were receiving social security retirement benefits or
you weren’t disabled. You must report your taxable disabil-
social security disability benefits at the time you received
ity payments on line 1h of Form 1040 or 1040-SR until you
any CRP payments, your CRP payments aren't earned in-
reach minimum retirement age.
come for the EIC.
Beginning on the day after you reach minimum retire-
ment age, payments you receive are taxable as a pension Nontaxable military pay. Nontaxable pay for members
and aren't considered earned income. Report taxable of the Armed Forces isn't considered earned income for
pension payments on Form 1040 or 1040-SR, lines 5a the EIC. Examples of nontaxable military pay are combat
and 5b. pay, the Basic Allowance for Housing (BAH), and the Ba-
sic Allowance for Subsistence (BAS). See Pub. 3, Armed
Disability insurance payments. Payments you re- Forces' Tax Guide, for more information.
ceived from a disability insurance policy that you paid the
Combat pay. You can elect to include your non-
premiums for aren't earned income. It doesn't matter
TIP taxable combat pay in earned income for the EIC.
whether you have reached minimum retirement age. If this
See Nontaxable combat pay in chapter 4.
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 inter-
est and dividends, pensions and annuities, social security

8 Chapter 1 Rules for Everyone Publication 596 (2023)

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The four tests are illustrated in Figure A. The para-
graphs that follow contain more information about each
2. test.

Relationship Test
Rules if You Have a
To be your qualifying child, a child must be your:
Qualifying Child • Son, daughter, stepchild, foster child, or a descendant
of any of them (for example, your grandchild); or
If you have met all the rules in chapter 1, use this chapter
to see if you have a qualifying child. This chapter dis- • Brother, sister, half brother, half sister, stepbrother,
cusses Rules 8 through 10. You must meet all three of stepsister, or a descendant of any of them (for exam-
those rules, in addition to the rules in chapters 1 and 4, to ple, your niece or nephew).
qualify for the EIC with a qualifying child. The following definitions clarify the relationship test.
Follow these rules if you have a child who meets the con-
ditions to be your qualifying child for purposes of claiming Adopted child. An adopted child is always treated as
the EIC, even if the child who qualifies you to claim the your own child. The term “adopted child” includes a child
EIC doesn't have a valid SSN issued on or before the due who was lawfully placed with you for legal adoption.
date of your 2023 return (including extensions).
Foster child. For the EIC, a person is your foster child if
When you file Form 1040 or 1040-SR, you must attach the child is placed with you by an authorized placement
Schedule EIC to your return if you have at least one child agency or by judgment, decree, or other order of any court
who meets the conditions to be your qualifying child for of competent jurisdiction. An authorized placement
purposes of claiming the EIC, even if that child doesn't agency includes:
have a valid SSN issued on or before the due date of your
return (including extensions). For information about how to • A state or local government agency,
complete Schedule EIC if your qualifying child or children • A tax-exempt organization licensed by a state, and
don’t have valid SSNs, see Schedule EIC. If you meet all
the rules in chapter 1 and this chapter, read chapter 4 to • An Indian tribal government or an organization author-
ized by an Indian tribal government to place Indian
find out what to do next.
children.
No qualifying child. If you don't meet Rule 8, you don't
have a qualifying child. Read chapter 3 to find out if you
can get the EIC without a qualifying child. Example. D, who is 12 years old, was placed in your
care 2 years ago by an authorized agency responsible for
If your child meets the tests to be your qualifying placing children in foster homes. D is your foster child.
TIP child, but also meets the tests to be the qualifying
child of another person, only one of you can ac-
tually treat the child as a qualifying child to claim the EIC. Age Test
If the other person can claim the child under the tiebreaker
rules, you can't claim the EIC as a taxpayer with a qualify- Your child must be:
ing child unless you have another qualifying child. How- 1. Under age 19 at the end of 2023 and younger than
ever, you may be able to claim the EIC without a qualifying you (or your spouse, if filing jointly);
child.
2. Under age 24 at the end of 2023, a student, and
younger than you (or your spouse, if filing jointly); or
3. Permanently and totally disabled at any time during
Rule 8—Your Child Must Meet 2023, regardless of age.
the Relationship, Age, The following examples and definitions clarify the age
test.
Residency, and Joint Return
Example 1—Child not under age 19. Your child, S,
Tests turned 19 on December 10. Unless S was permanently
and totally disabled or a student, S isn't a qualifying child
Your child is a qualifying child if your child meets four because, at the end of the year, S wasn’t under age 19.
tests. The four tests are:
Example 2—Child not younger than you or your
1. Relationship,
spouse. Your 23-year-old sibling, B, who is a full-time
2. Age, student and unmarried, lives with you and your spouse. B
isn't disabled. Both you and your spouse are 21 years old,
3. Residency, and
and you file a joint return. B isn't your qualifying child be-
4. Joint return. cause B isn't younger than you or your spouse.

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Figure A. Tests for Qualifying Child
Caution: Figure A is an overview of the tests to claim a qualifying child. For details, see the rest of this chapter.

   Relationship A qualifying child is a child who is 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)

                                                AND
         Age
                                                was . . .
                Under age 19 at the end of 2023 and younger than you 
                                    (or your spouse, if ling jointly)

                                                  OR
                Under age 24 at the end of 2023, a student, and younger than you
                                    (or your spouse, if ling jointly)

                                                  OR
                Permanently and totally disabled at any time during the year, 
                                          regardless of age

                                                AND
   Joint Return

                    Who is not ling a joint return for 2023 (or is ling a 
                joint return for 2023 only to claim a refund of income 
                                    tax withheld or estimated tax paid)

                                                AND
   Residency

                Who lived with you in the United States for more than 
                                          half of 2023.
                         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 
                CAUTION! 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.
                         If the child didn't live with you for more than half of the year 
                TIP      because  of  a  temporary  absence,  birth,  death,  or kidnapping, 
                         see Temporary absences, Birth or death of child, or Kidnapped 
                         child in this chapter. 

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Example 3—Child younger than your spouse but Residency Test
not younger than you. The facts are the same as in Ex-
ample 2 except that your spouse is 25 years old. Because Your child must have lived with you in the United States for
B is younger than your spouse, B is your qualifying child, more than half of 2023.
even though B isn't younger than you.
You can't claim the EIC for a child who didn't live
Student defined. To qualify as a student, your child ! with you for more than half of the year, even if you
must be, during some part of each of any 5 calendar CAUTION paid most of the child's living expenses. The IRS
months during the calendar year: may ask you for documents to show you lived with each
qualifying child. Documents you might want to keep for
1. A full-time student at a school that has a regular this purpose include school and childcare records and
teaching staff, course of study, and regular student other records that show your child's address.
body at the school; or
2. A student taking a full-time, on-farm training course The following paragraphs clarify the residency test.
given by a school described in (1), or a state, county,
United States. This means the 50 states and the District
or local government.
of Columbia. It doesn't include Puerto Rico or U.S. territo-
The 5 calendar months need not be consecutive. ries such as Guam.
A full-time student is a student who is enrolled for the
number of hours or courses the school considers to be Homeless shelter. Your home can be any location
full-time attendance. where you regularly live. You don't need a traditional
home. For example, if your child lived with you for more
School defined. A school can be an elementary than half the year in one or more homeless shelters, your
school, junior or senior high school, college, university, or child meets the residency test.
technical, trade, or mechanical school. However,
on-the-job training courses, correspondence schools, and Military personnel stationed outside the United
schools offering courses only through the internet don't States. U.S. military personnel stationed outside the Uni-
count as schools for the EIC. ted States on extended active duty are considered to live
in the United States during that duty period for purposes
Vocational high school students. Students who
of the EIC.
work in co-op jobs in private industry as a part of a
school's regular course of classroom and practical training Extended active duty. Extended active duty means
are considered full-time students. you are called or ordered to duty for an indefinite period or
for a period of more than 90 days. Once you begin serving
Permanently and totally disabled. Your child is perma- your extended active duty, you are still considered to have
nently and totally disabled if both of the following apply. been on extended active duty even if you don't serve more
1. Your child can’t engage in any substantial gainful ac- than 90 days.
tivity because of a physical or mental condition.
Birth or death of child. A child who was born or died in
2. A doctor determines the condition has lasted or can 2023 is treated as having lived with you for more than half
be expected to last continuously for at least a year or of 2023 if your home was the child's home for more than
can lead to death. half the time the child was alive in 2023.

Substantial gainful activity. Substantial gainful activ- Temporary absences. Count time that you or your child
ity means performing significant duties over a reasonable is away from home on a temporary absence due to a spe-
period of time while working for pay or profit, or in work cial circumstance as time the child lived with you. Exam-
generally done for pay or profit. Full-time work (or ples of a special circumstance include illness, school at-
part-time work done at an employer's convenience) in a tendance, business, vacation, military service, and
competitive work situation for at least the minimum wage detention in a juvenile facility.
shows that the child can engage in substantial gainful ac-
tivity. Adopted child. If you adopted a child in 2023, and that
Substantial gainful activity isn't work done to take care child was lawfully placed with you for legal adoption by
of yourself or your home. It isn't unpaid work on hobbies, you in 2023, or the child was an eligible foster child placed
institutional therapy or training, school attendance, clubs, with you during 2023, the child is considered to have lived
social programs, and similar activities. However, doing this with you for more than half of 2023 if your main home was
kind of work may show that the child is able to engage in this child's main home for more than half the time this child
substantial gainful activity. was adopted or placed with you in 2023.
The fact that the child hasn’t worked for some time
doesn't, by itself, prove the child can’t engage in substan- Kidnapped child. A kidnapped child is treated as living
tial gainful activity. with you for more than half of the year if the child lived with
For examples of substantial gainful activity, see Pub. you for more than half the part of the year before the date
524. of the kidnapping or following the date of the child's return.
The child must be presumed by law enforcement authori-
ties to have been kidnapped by someone who isn't a

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member of your family or the child's family. This treatment                     Social  security  number  (SSN).  To  claim  a 
applies  for  all  years  until  the  child  is  returned.  However,    !       higher  EIC  amount  based  on  a  qualifying  child, 
the last year this treatment can apply is the earlier of:               CAUTION that qualifying child must have a valid SSN issued 
                                                                        on or before the due date of your 2023 return (including 
1. The year there is a determination that the child is 
                                                                        extensions), unless the child was born and died in 2023 
   dead, or
                                                                        and  you  attach  to  your  return  a  copy  of  the  child's  birth 
2. The year the child would have reached age 18.                        certificate, death certificate, or hospital records showing a 
                                                                        live birth. You can’t claim a higher EIC amount on the ba-
If your qualifying child has been kidnapped and meets 
                                                                        sis of a qualifying child if:
these  requirements,  enter  “KC,”  instead  of  a  number,  on 
line 6 of Schedule EIC.                                                 1. The qualifying child's SSN is missing from your tax re-
                                                                        turn or is incorrect;
Joint Return Test                                                       2. The qualifying child's social security card says “Not 
                                                                        valid for employment” and was issued for use in get-
To meet this test, the child can’t file a joint return for the          ting a federally funded benefit; or
year.
                                                                        3. Instead of an SSN, the qualifying child has:
Exception.  An exception to the joint return test applies if 
your child and your child’s spouse file a joint return only to          a. An ITIN, which is issued to a noncitizen who can’t 
claim  a  refund  of  income  tax  withheld  or  estimated  tax                 get an SSN, or
paid.                                                                   b. An adoption taxpayer identification number (ATIN), 
                                                                                issued to adopting parents who can’t get an SSN 
Example 1—Child files joint return.          You supported                      for the child being adopted until the adoption is fi-
your 18-year-old child who lived with you all year while the                    nal.
child's  spouse  was  in  the  Armed  Forces.  Your  child's 
spouse  earned  $25,000  for  the  year.  The  couple  files  a         If  you  have  more  than  one  qualifying  child  and  only  one 
joint return so this child isn't your qualifying child.                 has  a  valid  SSN,  you  can  use  only  that  child  to  claim  a 
                                                                        higher EIC amount. For more information about SSNs, see 
Example 2—Child files joint return to get refund of                     Rule 2.
tax  withheld.   Your  18-year-old  child  and  your  child’s 
17-year-old  spouse  had  $800  of  wages  from  part-time                      If  “Not  Valid  for  Employment”  is  printed  on  your 
jobs and no other income. They don't have a child. Neither              TIP     child's social security card and your child's immi-
is required to file a tax return. Taxes were taken out of their                 gration  status  has  changed  so  that  your  child  is 
pay, so they file a joint return only to get a refund of the            now a U.S. citizen or permanent resident, ask the SSA for 
withheld  taxes.  The  exception  to  the  joint  return  test  ap-     a social security card without the legend.
plies,  so  this  child  may  be  your  qualifying  child  if  all  the 
other tests are met.                                                            If you have a child who meets the conditions to be 
                                                                        TIP     a qualifying child for purposes of claiming the EIC, 
Example 3—Child files joint return to claim Ameri-                              but that child doesn't have a valid SSN, you may 
can  opportunity  credit.   The  facts  are  the  same  as  in          be eligible to claim a self-only EIC.
Example 2 except no taxes were taken out of your child's 
pay. Your child and their spouse aren't required to file a tax 
return, but they file a joint return to claim an American op-
portunity credit of $124 and get a refund of that amount.               Rule 9—Your Qualifying Child 
Because claiming the American opportunity credit is their 
reason for filing the return, they aren't filing it only to claim       Cannot Be Used by More Than 
a refund of income tax withheld or estimated tax paid. The 
exception to the joint return test doesn't apply, so this child         One Person To Claim the EIC
isn't your qualifying child.
                                                                        Sometimes a child meets the tests to be a qualifying child 
Married child.   Even if your child doesn't file a joint re-            of more than one person. However, only one of these per-
turn, if your child was married at the end of the year, your            sons can actually treat the child as a qualifying child. Only 
child can't be your qualifying child unless:                            that person can use the child as a qualifying child to take 
                                                                        all of the following tax benefits (provided the person is eli-
1. You can claim the child as a dependent, or                           gible for each benefit).
2. The reason you can't claim the child as a dependent                  1. The child tax credit, credit for other dependents, or 
   is that you let the child's other parent claim the child             additional child tax credit.
   as a dependent under the Special rule for divorced or 
   separated parents (or parents who live apart), descri-               2. Head of household filing status. 
   bed later.                                                           3. The credit for child and dependent care expenses.
                                                                        4. The exclusion for dependent care benefits.

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5. The EIC. person can’t claim the EIC because the other person isn't
eligible or their earned income or AGI is too high, you may
The other person can’t take any of these benefits based
be able to treat the child as a qualifying child. See Exam-
on this qualifying child. In other words, you and the other
ples 6 and . But you can’t treat the child as a qualifying 7
person can’t agree to divide these tax benefits between
child to claim the EIC if the other person uses the child to
you. The other person can’t take any of these tax benefits
claim any of the other five tax benefits listed earlier in this
unless that person has a different qualifying child.
chapter.
The tiebreaker rules, which follow, explain who, if any-
one, can claim the EIC when more than one person has Examples. The following examples may help you in de-
the same qualifying child. However, the tiebreaker rules termining whether you can claim the EIC when you and
don't apply if the other person is your spouse and you file someone else have the same qualifying child.
a joint return.
Example 1—Child lived with parent and grandpar-
Tiebreaker rules. To determine which person can treat ent. You and your 2-year-old child S lived with your pa-
the child as a qualifying child to claim the five tax benefits rent all year. You are 25 years old, unmarried, and your
just listed, the following tiebreaker rules apply. For purpo- AGI is $9,000. Your only income was $9,000 from a
ses of these tiebreaker rules, the term “parent” means a part-time job. Your parent's only income was $22,000 from
biological or adoptive parent of an individual. It does not a job, and their AGI is $22,000. Your child’s other parent
include a stepparent or foster parent unless that person did not live with you or S. The special rule explained later
has adopted the individual. for divorced or separated parents (or parents who live
apart) doesn't apply. S is a qualifying child of both you and
• If only one of the persons is the child's parent, the your parent because S meets the relationship, age, resi-
child is treated as the qualifying child of the parent. dency, and joint return tests for both you and your parent.
• If the parents file a joint return together and can claim However, only one of you can treat S as a qualifying child
the child as a qualifying child, the child is treated as to claim the EIC (and the other tax benefits listed earlier in
the qualifying child of the parents. this chapter for which that person qualifies). S isn't a quali-
fying child of anyone else, including the child’s other pa-
• If the parents don't file a joint return together but both
rent. If you don't claim S as a qualifying child for the EIC or
parents claim the child as a qualifying child, the IRS
any of the other tax benefits listed earlier, your parent can
will treat the child as the qualifying child of the parent
treat S as a qualifying child to claim the EIC (and any of
with whom the child lived for the longer period of time
the other tax benefits listed earlier for which your parent
during the year. If the child lived with each parent for
qualifies).
the same amount of time, the IRS will treat the child as
the qualifying child of the parent who had the higher Example 2—Parent has higher AGI than grandpar-
AGI for the year. ent. The facts are the same as in Example 1 except your
• If no parent can claim the child as a qualifying child, AGI is $25,000. Because your parent's AGI isn't higher
the child is treated as the qualifying child of the person than yours, your parent can’t claim S as a qualifying child.
who had the highest AGI for the year. Only you can claim S.

• If a parent can claim the child as a qualifying child but Example 3—Two persons claim same child. The
no parent claims the child, the child is treated as the facts are the same as in Example 1 except that you and
qualifying child of the person who had the highest AGI your parent both claim S as a qualifying child. In this case,
for the year, but only if that person's AGI is higher than you as the child's parent will be the only one allowed to
the highest AGI of any of the child's parents who can claim S as a qualifying child for the EIC and the other tax
claim the child. benefits listed earlier for which you qualify. The IRS will
If your qualifying child is treated under the tie- disallow your parent's claim to the EIC and any of the
TIP breaker rules as the qualifying child of another other tax benefits listed earlier based on S. Your parent
person for 2023, you may be able to take the EIC can't take the EIC for a taxpayer without a qualifying child
using the rules in chapter 3 for taxpayers who don't have a because your parent’s AGI is more than $17,640.
qualifying child.
Example 4—Qualifying children split between two
Subject to these tiebreaker rules, you and the other per- persons. The facts are the same as in Example 1 except
son may be able to choose which of you claims the child that you also have two other young children who are quali-
as a qualifying child. See Examples 1 through 12. fying children of both you and your parent. Only one of you
If you can’t claim the EIC because your qualifying child can claim each child. However, if your parent's AGI is
is treated under the tiebreaker rules as the qualifying child higher than yours, you can allow your parent to claim one
of another person for 2023, you may be able to take the or more of the children. For example, if you claim one
EIC using a different qualifying child, or take the EIC using child, your parent can claim the other two.
the rules in chapter 3 for people who don't have a qualify-
ing child. Example 5—Taxpayer who is a qualifying child.
The facts are the same as in Example 1 except that you
If the other person cannot claim the EIC. If you and are only 18 years old. This means you are a qualifying
someone else have the same qualifying child but the other

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child of your parent. Because of Rule 10, discussed next, your spouse can’t claim the EIC because you and your
you can’t claim the EIC and can’t claim S as a qualifying spouse didn't live apart for the last 6 months of 2023 or
child. Only your parent may be able to treat S as a qualify- you aren't legally separated under a written separation
ing child to claim the EIC. If your parent meets all the other agreement or decree of separate maintenance. Therefore,
requirements for claiming the EIC and you don't claim S as your spouse doesn't meet the requirements to claim the
a qualifying child for any of the other tax benefits listed EIC as a separated spouse who isn’t filing a joint return.
earlier, your parent can claim both you and S as qualifying See Rule 3. Your spouse also can't take the credit for child
children for the EIC. and dependent care expenses because your spouse’s fil-
ing status is married filing separately and you and your
Example 6—Grandparent with too much earned in- spouse didn't live apart for the last 6 months of 2023. See
come to claim EIC. The facts are the same as in Exam- Pub. 503.
ple 1 except that your parent earned $50,000 from em-
ployment. Because your parent's earned income is too Example 10—Unmarried parents. You, your
high for your parent to claim the EIC, only you can claim 5-year-old child, L, and L’s other parent lived together all
the EIC using S. year. You and L’s other parent aren't married. L is a qualify-
ing child of both you and L’s other parent because L meets
Example 7—Parent with too much earned income the relationship, age, residency, and joint return tests for
to claim EIC. The facts are the same as in Example 1 both you and L’s other parent. Your earned income and
except that you earned $50,000 from your job and your AGI are $12,000, and L’s other parent’s earned income
AGI is $50,500. Your earned income is too high for you to and AGI are $14,000. Neither of you had any other in-
claim the EIC. But your parent can’t claim the EIC either, come. L’s other parent agrees to let you treat the child as a
because your parent’s AGI isn't higher than yours. qualifying child. This means if L’s other parent doesn't
claim L as a qualifying child for the EIC or any of the other
Example 8—Separated parents. You, your spouse,
tax benefits listed earlier, you can claim L as a qualifying
and your 10-year-old child, J, lived together until August 1,
child for the EIC and any of the other tax benefits listed
2023, when your spouse moved out of the household. In
earlier for which you qualify.
August and September, J lived with you. For the rest of the
year, J lived with J's other parent. J is a qualifying child of Example 11—Unmarried parents claim same child.
both you and your spouse because J lived with each of The facts are the same as in Example 10 except that you
you for more than half the year and because J met the re- and L’s other parent both claim L as a qualifying child. In
lationship, age, and joint return tests for both of you. At the this case, only L’s other parent will be allowed to treat L as
end of the year, you and your spouse still weren't di- a qualifying child. This is because L’s other parent’s AGI,
vorced, legally separated, or separated under a written $14,000, is more than your AGI, $12,000. You can claim
separation agreement, so the Special rule for divorced or the EIC without a qualifying child.
separated parents (or parents who live apart) doesn't ap-
ply. Example 12—Child did not live with a parent. You
You and your spouse will file separate returns. Your and your sibling’s child, M, lived with your parent all year.
spouse agrees to let you treat J as a qualifying child. This You are 25 years old, and your AGI is $9,300. Your only in-
means, if your spouse doesn't claim J as a qualifying child come was from a part-time job. Your parent’s AGI is
for any of the tax benefits listed earlier, you can claim J as $15,000. Your parent’s only income was from a job. M’s
a qualifying child for any tax benefit listed earlier for which parents file jointly, have an AGI of less than $9,000, and
you qualify. However, you can't take the EIC because you don't live with you or M. M is a qualifying child of both you
and your spouse didn't live apart for the last 6 months of and your parent because M meets the relationship, age,
2023 and, while you did live apart at the end of 2023, you residency, and joint return tests for both you and your pa-
aren't legally separated under a written separation agree- rent. However, only your parent can treat M as a qualifying
ment or decree of separate maintenance. Therefore, you child. This is because your parent’s AGI, $15,000, is more
don't meet the requirements for certain separated spou- than your AGI, $9,300.
ses to take the EIC when they don’t file a joint return. See
Rule 3. You also can't take the credit for child and depend- Special rule for divorced or separated parents (or pa-
ent care expenses because your filing status is married fil- rents who live apart). A child will be treated as the
ing separately and you and your spouse didn't live apart qualifying child of the noncustodial parent if all of the fol-
for the last 6 months of 2023. See Pub. 503. lowing statements are true.
1. The parents:
Example 9—Separated parents claim same child.
The facts are the same as in Example 8, except that you a. Are divorced or legally separated under a decree
and your spouse both claim J as a qualifying child. In this of divorce or separate maintenance;
case, only your spouse will be allowed to treat J as a quali-
b. Are separated under a written separation agree-
fying child. This is because, during 2023, J lived with your
ment; or
spouse longer than with you. You can’t claim the EIC be-
cause you are a separated spouse who isn’t filing a joint c. Lived apart at all times during the last 6 months of
return and you don’t have a qualifying child. However, your 2023.
spouse's filing status is also married filing separately, so

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2. The child received over half of the child’s support for        4. You aren't filing a joint return for the year (or are filing 
the year from the parents.                                           a joint return only to claim a refund of withheld income 
                                                                     tax or estimated tax paid).
3. The child is in the custody of one or both parents for 
more than half of 2023.                                           For more details about the tests to be a qualifying child, 
                                                                  see Rule 8.
4. Either of the following statements is true.
                                                                  If  you  are  a  qualifying  child  of  another  taxpayer,  you 
a. The custodial parent signs Form 8332 or a sub-
                                                                  can’t  claim  the  EIC.  This  is  true  even  if  the  person  for 
stantially similar statement that the custodial pa-
                                                                  whom you are a qualifying child doesn't claim the EIC or 
rent will not claim the child as a dependent for the 
                                                                  meet all of the rules to claim the EIC. Enter “No” on the 
year, and the noncustodial parent attaches the 
                                                                  dotted line next to line 27 (Form 1040 or 1040-SR).
form or statement to their return. If the divorce de-
cree or separation agreement went into effect after               Example.   You and your child lived with your parent all 
1984 and before 2009, the noncustodial parent                     year.  You  are  22  years  old,  unmarried,  and  attended  a 
may be able to attach certain pages from the de-                  trade school full time. You had a part-time job and earned 
cree or agreement instead of Form 8332.                           $5,700. You had no other income. Because you meet the 
b. A pre-1985 decree of divorce or separate mainte-               relationship, age, residency, and joint return tests, you are 
nance or written separation agreement that ap-                    a qualifying child of your parent. Your parent can claim the 
plies to 2023 provides that the noncustodial parent               EIC  if  your  parent  meets  all  the  other  requirements.  Be-
can claim the child as a dependent, and the non-                  cause  you  are  your  parent’s  qualifying  child,  you  can’t 
custodial parent provides at least $600 for support               claim  the  EIC.  This  is  so  even  if  your  parent  can’t  or 
of the child during 2023.                                         doesn't claim the EIC.

For details, see Pub. 501. If a child is treated as the quali-    Child  of  person  not  required  to  file  a  return.   You 
fying  child  of  the  noncustodial  parent  under  this  special aren't the qualifying child of another taxpayer (and so may 
rule for children of divorced or separated parents (or pa-        qualify to claim the EIC) if the person for whom you met 
rents  who  live  apart),  only  the  noncustodial  parent  can   the relationship, age, residency, and joint return tests isn't 
claim the child tax credit or the credit for other dependents     required to file an income tax return and either:
for the child. However, only the custodial parent, if eligible, 
or another eligible taxpayer can claim the child as a quali-      •  Doesn't file an income tax return, or
fying child for the EIC. For details and examples, see Ap-        •  Files a return only to get a refund of income tax with-
plying  the  tiebreaker  rules  to  divorced  or  separated  pa-     held or estimated tax paid.
rents (or parents who live apart) in Pub. 501.
                                                                  Example 1—Return not required.             The facts are the 
                                                                  same  as  in  the  last  example  except  your  parent  had  no 
                                                                  gross income, isn't required to file a 2023 tax return, and 
Rule 10—You Cannot Be a                                           doesn't file a 2023 tax return. As a result, you aren't your 
                                                                  parent’s qualifying child. You can claim the EIC if you meet 
Qualifying Child of Another                                       all the other requirements to do so.

Taxpayer                                                          Example 2—Return filed to get refund of tax with-
                                                                  held.   The  facts  are  the  same  as  in Example  1  except 
You  are  a  qualifying  child  of  another  taxpayer  (such  as 
                                                                  your  parent  had  wages  of  $1,500  and  had  income  tax 
your parent, guardian, or foster parent) if all of the follow-
                                                                  withheld from those wages. Your parent files a return only 
ing statements are true.
                                                                  to  get  a  refund  of  the  income  tax  withheld  and  doesn't 
1. You are that person's son, daughter, stepchild, foster         claim the EIC or any other tax credits or deductions. As a 
child, or a descendant of any of them. Or, you are that           result,  you  aren't  your  parent's  qualifying  child.  You  can 
person's brother, sister, half brother, half sister, step-        claim the EIC if you meet all the other requirements to do 
brother, stepsister, or a descendant of any of them.              so.

2. You were:                                                      Example 3—Return filed to get EIC.         The facts are 
a. Under age 19 at the end of the year and younger                the same as in Example 2 except your parent claimed the 
than that person (or that person's spouse, if the                 EIC on their return. Since your parent filed the return to get 
person files jointly);                                            the EIC, your parent isn't filing it only to get a refund of in-
                                                                  come tax withheld. As a result, you are your parent's quali-
b. Under age 24 at the end of the year, a student,                fying child. You can’t claim the EIC.
and younger than that person (or that person's 
spouse, if the person files jointly); or
c. Permanently and totally disabled, regardless of 
age.
3. You lived with that person in the United States for 
more than half of the year.

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                                                                     at least age 25 but under age 65 at the end of 2023, or 
                                                                     your spouse was at least age 25 but under age 65 at the 
3.                                                                   time of death.
                                                                     Your spouse is considered to reach age 25 on the day 
                                                                     before their 25th birthday. However, the rule for reaching 
Rules If You Do Not Have                                             age 65 is different; your spouse reaches age 65 on their 
                                                                     65th birthday.
                                                                     Even if your spouse was born before January 2, 1999, 
a Qualifying Child
                                                                     they aren't considered at least age 25 at the end of 2023 
Use  this  chapter  if  you  don't  have  a  qualifying  child  and  unless they were at least age 25 at the time of death.
have met all the rules in chapter 1. This chapter discusses          Example  1.   You  are  married  and  filing  a  joint  return 
Rules 11 through 14. You must meet all four of these rules,          with your spouse who died in August 2023. You are age 
in addition to the rules in chapters 1 and 4, to qualify for         67. Your spouse would have become age 65 in November 
the EIC without a qualifying child. If you meet all the rules        2023. Because your spouse was under age 65 when he or 
in  chapter  1  and  this  chapter,  read  chapter  4  to  find  out she died, you meet the age test.
what to do next.
                                                                     Example  2.   Your  spouse  was  born  on  February  14, 
If you have a qualifying child.  If you meet  Rule 8, you            1998, and died on February 13, 2023. Your spouse is con-
have a qualifying child. If you meet Rule 8 and don't claim          sidered  age  25  at  the  time  of  death.  However,  if  your 
the EIC with a qualifying child, you can claim the EIC with-         spouse died on February 12, 2023, your spouse isn't con-
out a qualifying child.                                              sidered age 25 at the time of death and isn't at least age 
      If your child meets the tests to be your qualifying            25 at the end of 2023.
TIP   child, but also meets the tests to be the qualifying 
                                                                     Death of taxpayer. A taxpayer who died in 2023 meets 
      child of another person, only one of you can ac-
                                                                     the age test if the taxpayer was at least age 25 but under 
tually treat the child as a qualifying child to claim the EIC. 
                                                                     age 65 at the time of death.
If the other person can claim the child under the tiebreaker 
                                                                     A  taxpayer  is  considered  to  reach  age  25  on  the  day 
rules, you can't claim the EIC as a taxpayer with a qualify-
                                                                     before the taxpayer’s 25th birthday. However, the rule for 
ing  child  unless  you  have  another  qualifying  child.  How-
                                                                     reaching age 65 is different; a taxpayer reaches age 65 on 
ever, you may be able to claim the EIC without a qualifying 
                                                                     the taxpayer’s 65th birthday.
child.
                                                                     Even if the taxpayer was born before January 2, 1999, 
                                                                     they aren't considered at least age 25 at the end of 2023 
                                                                     unless they were at least age 25 at the time of death.
Rule 11—You Must Meet the 

Age Requirements                                                     Rule 12—You Cannot Be the 

You must be at least age 25 but under age 65 at the end of           Dependent of Another Person
2023. If you are married filing a joint return, either you or 
your spouse must be at least age 25 but under age 65 at              If you aren't filing a joint return, you meet this rule if you 
the end of 2023. It doesn't matter which spouse meets the            did not check the box under your name that says "Some-
age test, as long as one of the spouses does.                        one can claim you as a dependent."
You meet the age test if you were born after December                If you are filing a joint return, you meet this rule if you 
31, 1958, and before January 2, 1999. If you are married             did not  check  either  box  that  says  "Someone  can  claim 
filing a joint return, you meet the age test if either you or        you as a dependent" or "Someone can claim your spouse 
your spouse was born after December 31, 1958, and be-                as a dependent."
fore January 2, 1999.
                                                                     If you aren't sure whether someone else can claim you 
If neither you nor your spouse meets the age test, you               as a dependent, get Pub. 501 and read the rules for claim-
can't claim the EIC. Enter "No" on the dotted line next to           ing a dependent.
line 27 (Form 1040 or 1040-SR).
                                                                     If someone else can claim you as a dependent on their 
Example 1.      You are age 28 and unmarried. You meet               return,  but  doesn't,  you  still  can’t  claim  the  credit  unless 
the age test.                                                        the person who can claim you on their tax return isn't re-
                                                                     quired to file an income tax return and doesn't file a tax re-
Example  2—Spouse  meets  age  test.        You  are  mar-           turn or files a return only to claim a refund of withheld in-
ried  and  filing  a  joint  return.  You  are  age  23  and  your   come tax or estimated tax paid.
spouse  is  age  27.  You  meet  the  age  test  because  your 
spouse is at least age 25 but under age 65.                          Example 1.    In 2023, you were age 25, single, and liv-
                                                                     ing at home with your parents. You worked and weren't a 
Death of spouse. If you are filing a joint return with your          student. You earned $7,500. Your parents can’t claim you 
spouse who died in 2023, you meet the age test if you are            as  a  dependent.  When  you  file  your  return,  you  do  not 

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check  the  "Someone  can  claim  you  as  a  dependent"                   b. Under age 24 at the end of the year, a student, 
checkbox. You meet this rule. You can claim the EIC if you                    and younger than that person (or that person's 
meet all the other requirements.                                              spouse, if the person files jointly); or
Example 2.      The facts are the same as in Example 1,                    c. Permanently and totally disabled, regardless of 
except  that  you  earned  $2,000.  Your  parents  can  claim                 age.
you as a dependent but decide not to. You don't meet this              3. You lived with that person in the United States for 
rule. You can’t claim the credit because your parents could              more than half of the year.
have claimed you as a dependent.
                                                                       4. You aren't filing a joint return for the year (or are filing 
Joint  returns. You  generally  can’t  be  claimed  as  a  de-           a joint return only to claim a refund of withheld income 
pendent  by  another  person  if  you  are  married  and  file  a        tax or estimated tax paid).
joint return.
                                                                       For more details about the tests to be a qualifying child, 
However, another person may be able to claim you as a 
                                                                       see Rule 8.
dependent if you and your spouse file a joint return merely 
to claim a refund of income tax withheld or estimated tax              If  you  are  a  qualifying  child  of  another  taxpayer,  you 
paid. But neither you nor your spouse can be claimed as a              can’t  claim  the  EIC.  This  is  true  even  if  the  person  for 
dependent by another person if you claim the EIC on your               whom you are a qualifying child doesn't claim the EIC or 
joint return.                                                          meet all of the rules to claim the EIC. Enter “No” on the 
                                                                       dotted line next to line 27 (Form 1040 or 1040-SR).
Example 1—Return filed to get refund of tax with-
held.  You are 26 years old. You and your spouse live with             Example.      You lived with your parent all year. You are 
your parents and had $800 of wages from part-time jobs                 age 26, unmarried, and permanently and totally disabled. 
and no other income. Neither you nor your spouse is re-                Your only income was from a community center where you 
quired  to  file  a  tax  return.  You  don't  have  a  child.  Taxes  went three days a week to answer telephones. You earned 
were taken out of your pay so you file a joint return only to          $5,000  for  the  year  and  provided  more  than  half  of  your 
get a refund of the withheld taxes. Your parents aren't dis-           own support. Because you meet the relationship, age, res-
qualified from claiming you as a dependent just because                idency, and joint return tests, you are a qualifying child of 
you filed a joint return.                                              your parent for the EIC. Your parent can claim the EIC if 
                                                                       your  parent  meets  all  the  other  requirements.  Because 
Example 2—Return filed to get EIC.      The facts are                  you are a qualifying child of your parent, you can’t claim 
the same as in Example 1 except no taxes were taken out                the  EIC.  This  is  so  even  if  your  parent  can’t  or  doesn’t 
of your pay. Also, you and your spouse aren't required to              claim the EIC.
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         Joint returns.  You generally can’t be a qualifying child of 
the EIC is your reason for filing the return, you aren't filing        another taxpayer if you are married and file a joint return.
it only to claim a refund of income tax withheld or estima-            However, you may be a qualifying child of another tax-
ted tax paid. Your parents can’t claim you or your spouse              payer if you and your spouse file a joint return merely to 
as a dependent.                                                        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.
Rule 13—You Cannot Be a 
                                                                       Child  of  person  not  required  to  file  a  return.   You 
Qualifying Child of Another 
                                                                       aren't the qualifying child of another taxpayer (and so may 
Taxpayer                                                               qualify to claim the EIC) if the person for whom you meet 
                                                                       the relationship, age, residency, and joint return tests isn't 
You are a qualifying child of another taxpayer (your parent,           required to file an income tax return and either:
guardian,  foster  parent,  etc.)  if  all  of  the  following  state- • Doesn't file an income tax return, or
ments are true.
                                                                       • Files a return only to get a refund of income tax with-
1. You are that person's son, daughter, stepchild, foster                held or estimated tax paid.
child, or a descendant of any of them. Or, you are that 
person's brother, sister, half brother, half sister, step-             Example 1—Return not required.         You lived all year 
brother, stepsister, or a descendant of any of them.                   with your parent. You are 27 years old, unmarried, perma-
                                                                       nently and totally disabled, and earned $13,000. You have 
2. You were:                                                           no other income, no children, and provided more than half 
a. Under age 19 at the end of the year and younger                     of  your  own  support.  Your  parent  had  no  gross  income, 
       than that person (or that person's spouse, if the               isn't  required  to  file  a  2023  tax  return,  and  doesn't  file  a 
       person files jointly);                                          2023 tax return. As a result, you aren't your parent's quali-
                                                                       fying child. You can claim the EIC if you meet all the other 
                                                                       requirements to do so.

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Example 2—Return filed to get refund of tax with-
held. The facts are the same as in Example 1 except
your parent had wages of $1,500 and had income tax Rule 15—Earned Income
withheld from wages. Your parent files a return only to get
Limits
a refund of the income tax withheld and doesn't claim the
EIC or any other tax credits or deductions. As a result, you
Your earned income must be less than:
aren't your parent's qualifying child. You can claim the EIC
if you meet all the other requirements to do so. • $56,838 ($63,398 for married filing jointly) if you have
three or more qualifying children who have valid
Example 3—Return filed to get EIC. The facts are SSNs,
the same as in Example 2 except your parent claimed the
• $52,918 ($59,478 for married filing jointly) if you have
EIC on their return. Since your parent filed the return to get
two qualifying children who have valid SSNs,
the EIC, your parent isn't filing it only to get a refund of in-
come tax withheld. As a result, you are your parent’s quali- • $46,560 ($53,120 for married filing jointly) if you have
fying child. You can’t claim the EIC. one qualifying child who has a valid SSN, or
• $17,640 ($24,210 for married filing jointly) if you don't
have a qualifying child who has a valid SSN.
Rule 14—You Must Have Lived
Earned Income
in the United States More Than
Earned income generally means wages, salaries, tips,
Half of the Year other taxable employee pay, and net earnings from
self-employment. Employee pay is earned income only if it
Your home (and your spouse's, if filing a joint return) must is taxable. Nontaxable employee pay, such as certain de-
have been in the United States for more than half the year. pendent care benefits and adoption benefits, isn't earned
If it wasn't, enter “No” on the dotted line next to line 27 income. But there is an exception for nontaxable combat
(Form 1040 or 1040-SR). pay, which you can choose to include in earned income.
Earned income is explained in detail in Rule 7 in chap-
United States. This means the 50 states and the District ter 1.
of Columbia. It doesn't include Puerto Rico or U.S. territo-
ries such as Guam. Figuring earned income. If you are self-employed, a
statutory employee, or a member of the clergy or a church
Homeless shelter. Your home can be any location employee who files Schedule SE (Form 1040), you will fig-
where you regularly live. You don't need a traditional ure your earned income by using the worksheet in Step 5
home. If you lived in one or more homeless shelters in the of the Form 1040 instructions for line 27 and then filling
United States for more than half the year, you meet this out Part 4 of EIC Worksheet B in the Form 1040 instruc-
rule. tions. Be sure to see Clergy or Church employees, which-
ever applies, before completing the worksheet in Step 5.
Military personnel stationed outside the United
States. U.S. military personnel stationed outside the Uni- Clergy. If you are a member of the clergy who files
ted States on extended active duty (defined in chapter 2) Schedule SE and the amount on line 2 of that schedule in-
are considered to live in the United States during that duty cludes an amount that was also reported on Form 1040 or
period for purposes of the EIC. 1040-SR, line 1z, subtract that amount from the amount
on Form 1040 or 1040-SR, line 1z, and enter the result on
line 1 of the worksheet in Step 5 of the Form 1040 instruc-
tions for line 27. Enter “Clergy” on the dotted line next to
line 27 (Form 1040 or 1040-SR).
Church employees. A church employee means an
4. employee (other than a minister or member of a religious
order) of a church or qualified church-controlled organiza-
tion that is exempt from employer social security and Med-
Figuring and Claiming the icare taxes. If you received wages as a church employee
and included any amount on both line 5a of Schedule SE
EIC and Form 1040, line 1a, subtract that amount from the
amount on Form 1040 or 1040-SR, line 1a, and enter the
You must meet one more rule to claim the EIC. result on line 1 of the worksheet in Step 5 of the Form
1040 instructions for line 27.
You need to know the amount of your earned income to
see if you meet the rule in this chapter. You also need to Medicaid waiver payments. When completing the
know that amount to figure your EIC. worksheet in Step 5 of the Form 1040 instructions, line 27,
enter the Medicaid waiver payments you excluded from
income on Schedule 1 (Form 1040), line 8s, unless you

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choose to include these amounts in earned income, in
which case enter -0-. For more information about these
payments, see Pub. 525. How To Figure the EIC Yourself

If you and your spouse both received Medicaid To figure the EIC yourself, use the EIC Worksheet in the
TIP waiver payments during the year, you and your Instructions for Form 1040. If you have a qualifying child,
spouse can make different choices about includ- complete Schedule EIC (discussed later in this chapter)
ing the full amount of your payments in earned income. and attach it to your tax return.
Enter only the amount of Medicaid waiver payments that
you or your spouse, if filing a joint return, do not want to in- If you want the IRS to figure your EIC for you, see IRS
clude in earned income. To include all nontaxable Medic- Will Figure the EIC for You, earlier.
aid waiver payment amounts in earned income, enter -0-.
Special Instructions—EIC Worksheets
Nontaxable combat pay. You can elect to include
your nontaxable combat pay in earned income for the EIC. You will need to decide whether to use EIC Worksheet A
If you make the election, you must include in earned in- or EIC Worksheet B to figure the amount of your EIC. This
come all nontaxable combat pay you received. section explains how to use these worksheets and how to
If you are filing a joint return and both you and your report the EIC on your return.
spouse received nontaxable combat pay, you can each
make your own election. In other words, if one of you EIC Worksheet A. Use EIC Worksheet A if you weren’t
makes the election, the other one can also make it but self-employed at any time in 2023 and aren't a member of
doesn't have to. the clergy, a church employee who files Schedule SE, or a
The amount of your nontaxable combat pay should be statutory employee filing Schedule C.
shown on your Form W-2 in box 12 with code Q.
Electing to include nontaxable combat pay in earned in- EIC Worksheet B. Use EIC Worksheet B if you were
come may increase or decrease your EIC. Figure the self-employed at any time in 2023 or are a member of the
credit with and without your nontaxable combat pay before clergy, a church employee who files Schedule SE, or a
making the election. Whether the election increases or de- statutory employee filing Schedule C. If any of the follow-
creases your EIC depends on your total earned income, ing situations apply to you, read the paragraph and then
filing status, and number of qualifying children. If your complete EIC Worksheet B.
earned income without your combat pay is less than the
Net earnings from self-employment of $400 or
amount shown below for your number of children, you may
more. If your net earnings from self-employment are
benefit from electing to include your nontaxable combat
$400 or more, be sure to correctly fill out Schedule SE
pay in earned income and you should figure the credit
(Form 1040) and pay the proper amount of self-employ-
both ways. If your earned income without your combat pay
ment tax. If you don't, you may not get all the EIC you are
is equal to or more than these amounts, you will not bene-
entitled to receive.
fit from including your combat pay in your earned income.
When figuring your net earnings from self-employ-
• $7,840 if you have no children who have a valid SSN.
ment, you must claim all your allowable business
• $11,750 if you have one child who has a valid SSN. CAUTION! expenses.

• $16,510 if you have two or more children who have
When to use the optional methods of figuring net
valid SSNs.
earnings. Using the optional methods on Schedule SE
If you elect to use your nontaxable combat pay in to figure your net earnings from self-employment may
! figuring your EIC, enter that amount on Form 1040 qualify you for the EIC or give you a larger credit. If your
CAUTION or 1040-SR, line 1i. net earnings (without using the optional methods) are less
than $6,560, see the Instructions for Schedule SE for de-
tails about the optional methods.
IRS Will Figure the EIC for You When both spouses have self-employment in-
come. You must complete both Parts 1 and 2 of EIC
The IRS will figure your EIC for you if you follow the in- Worksheet B if all of the following conditions apply to you.
structions for Line 27 in the Instructions for Form 1040. 1. You are married filing a joint return.
Please don't ask the IRS to figure your EIC unless
2. Both you and your spouse have income from self-em-
! you are eligible for it. To be eligible, you must ployment.
CAUTION meet Rule 15 in this chapter as well as the rules in
chapter 1 and either chapter 2 or chapter 3, whichever ap- 3. You or your spouse file a Schedule SE and the other
plies to you. If your credit was reduced or disallowed for spouse doesn't file Schedule SE.
any year after 1996, the rules in chapter 5 may apply as
well. Statutory employees. Statutory employees report wa-
ges and expenses on Schedule C. They don't file Sched-
ule SE. If you are a statutory employee, enter the amount

Publication 596 (2023) Chapter 4 Figuring and Claiming the EIC 19

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from  line  1  of  Schedule  C  in  Part  3  when  you  complete   1. After your EIC was reduced or disallowed in the ear-
EIC Worksheet B.                                                       lier year:
                                                                       a. You filed Form 8862 in a later year and your EIC 
                                                                       for that later year was allowed, and
Schedule EIC
                                                                       b. Your EIC hasn't been reduced or disallowed again 
You must complete Schedule EIC and attach it to your tax               for any reason other than a math or clerical error.
return if you have a qualifying child and are claiming the         2. You are claiming the EIC without a qualifying child for 
EIC.  Schedule  EIC  provides  the  IRS  with  information             2023 and the only reason your EIC was reduced or 
about  your  qualifying  children,  including  their  names,           disallowed in the earlier year was because the IRS 
ages, SSNs, relationship to you, and the amount of time                determined that a child listed on Schedule EIC wasn't 
they lived with you during the year.                                   your qualifying child.
        If you are required to complete and attach Sched-          In either of these cases, you can take the EIC without filing 
!       ule  EIC  but  don't,  it  will  take  longer  to  process Form 8862 if you meet all the EIC eligibility requirements.
CAUTION your return and issue your refund.
                                                                   Exception 2.  Don't file Form 8862 or take the EIC for:
        Attach and complete Schedule EIC to your tax re-
TIP     turn  even  if  your  qualifying  child  doesn't  have  a  •   2 years after there was a final determination that your 
        valid SSN. For information about how to complete               EIC claim was due to reckless or intentional disregard 
Schedule  EIC  if  your  qualifying  child  or  children  do  not      of the EIC rules, or
have valid SSNs, see Schedule EIC.                                 •   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 chap-
                                                                   ter.
                                                                   The date on which your EIC was denied and the date 
5.                                                                 on which you file your 2023 return affect whether you need 
                                                                   to attach Form 8862 to your 2023 return or to a later re-
                                                                   turn. The following examples demonstrate whether Form 
Disallowance of the EIC                                            8862 is required for 2023 or 2024.

        If  your  EIC  for  any  year  after  1996  was  denied    Example 1—Form 8862 required for 2023.                You filed 
!       (disallowed) or reduced by the IRS, you may need           your 2022 tax return in March 2023 and claimed the EIC 
CAUTION to complete an additional form to claim the credit         with a qualifying child. The IRS questioned the EIC, and 
for 2023.                                                          you were unable to prove the child was a qualifying child. 
                                                                   In September 2023, you received a statutory notice of de-
This  chapter  is  for  people  whose  EIC  for  any  year  after  ficiency telling you that an adjustment would be made and 
1996 was denied or reduced by the IRS. If this applies to          tax assessed unless you filed a petition with the Tax Court 
you, you may need to complete Form 8862, Information To            within 90 days. You didn't act on this notice within 90 days. 
Claim Certain Credits After Disallowance, and attach it to         Therefore,  your  EIC  was  denied  in  December  2023.  To 
your 2023 return to claim the credit for 2023. This chapter        claim the EIC with a qualifying child on your 2023 return, 
explains when you need to attach Form 8862. For more in-           you must complete and attach Form 8862 to that return. 
formation, see Form 8862 and its instructions.                     However,  to  claim  the  EIC  without  a  qualifying  child  on 
                                                                   your 2023 return, you don't need to file Form 8862.
This chapter also explains the rules for certain people who 
can’t claim the EIC for a period of years after their EIC was      Example  2—Form  8862  required  for  2024.           The 
denied or reduced.                                                 facts are the same as in the previous example except that 
                                                                   you received the statutory notice of deficiency in February 
                                                                   2024. Because the 90-day period referred to in the statu-
Form 8862                                                          tory notice isn't over when you are ready to file your return 
                                                                   for 2023, you shouldn't attach Form 8862 to your 2023 re-
If your EIC for any year after 1996 was denied or reduced          turn. However, to claim the EIC with a qualifying child for 
for any reason other than a math or clerical error, you must       2024,  you  must  complete  and  attach  Form  8862  to  your 
attach a completed Form 8862 to your next tax return to            return for that year. To claim the EIC without a qualifying 
claim the EIC. You must also qualify to claim the EIC by           child for 2024, you don't need to file Form 8862.
meeting all the rules described in this publication.
                                                                   Exception for math or clerical errors.  If your EIC was 
Exception 1.  Don't file Form 8862 if either (1) or (2) be-        denied or reduced as a result of a math or clerical error, 
low is true.                                                       don't attach Form 8862 to your next tax return. For exam-
                                                                   ple, if your arithmetic is incorrect, the IRS can correct it. If 

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you  don't  provide  a  correct  SSN,  the  IRS  can  deny  the       unless  you  filed  a  petition  with  the  Tax  Court  within  90 
EIC. These types of errors are called math or clerical er-            days. You didn't act on this notice within 90 days. There-
rors.                                                                 fore,  your  EIC  was  denied  in  December  2023.  You  can’t 
                                                                      claim the EIC for tax years 2023 through 2032. To claim 
Omission  of  Form  8862.   If  you  are  required  to  attach        the EIC on your return for 2033, you must complete and 
Form 8862 to your 2023 tax return, and you claim the EIC              attach Form 8862 to your return for that year.
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 with-
out a completed Form 8862.

Additional  documents  may  be  required.   You  may 
have to provide the IRS with additional documents or in-              6.
formation 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.                                             Detailed Examples

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

Claiming the EIC for a Period of 

Years?                                                                Example 1—S Jamie

If your EIC for any year after 1996 was denied and it was             S Jamie is age 63 and retired. S received $7,000 in social 
determined  that  your  error  was  due  to  reckless  or  inten-     security  benefits  during  the  year  and  $17,000  from  a 
tional disregard of the EIC rules, then you can’t claim the           part-time job. S also received a taxable pension of $7,400. 
EIC  for  the  next  2  years.  If  your  error  was  due  to  fraud, S had no other income. S’s AGI on line 11 of Form 1040 is 
then  you  can’t  claim  the  EIC  for  the  next  10  years.  The    $24,400 ($17,000 + $7,400).
date on which your EIC was denied and the date on which                S isn't married and lived alone in the United States for 
you file your 2023 return affect the years for which you are          the entire year. S can’t be claimed as a dependent on any-
prohibited from claiming the EIC. The following examples              one  else's  return,  doesn’t  have  any  investment  income, 
demonstrate which years you are prohibited from claiming              and doesn’t have a qualifying child.
the EIC.
                                                                       S reads the steps for eligibility in the Form 1040 instruc-
Example  3—Cannot  claim  EIC  for  2  years.   You                   tions.  In Step  1,  S  discovers  that,  because  S’s  AGI 
claimed the EIC on your 2022 tax return, which you filed in           ($24,400) isn't less than $24,210, S can’t take the EIC. S 
March 2023. The IRS determined you weren't entitled to                completes the rest of Form 1040 and files it with the IRS.
the EIC and that your error was due to reckless or inten-
tional disregard of the EIC rules. In September 2023, you 
received a statutory notice of deficiency telling you an ad-          Example 2—C and J Grey
justment  would  be  made  and  tax  assessed  unless  you 
filed a petition with the Tax Court within 90 days. You didn't        C and J Grey have two children, age 10, and age 8. The 
act on this notice within 90 days. Therefore, your EIC was            children lived with C and J for all of 2023. C earned wages 
denied in December 2023. You can’t claim the EIC for tax              of  $15,000  and  J  had  wages  of  $18,030.  The  Greys  re-
year  2023  or  2024.  To  claim  the  EIC  on  your  return  for     ceived $525 in interest on their savings account. They had 
2025,  you  must  complete  and  attach  Form  8862  to  your         no other income in 2023.
return for that year.
                                                                       C  and  J  have  the  2023  Form  1040  and  instructions. 
Example 4.     The facts are the same as in Example 3,                They want to see if they qualify for the EIC, so they follow 
except  that  your  2022  EIC  wasn’t  denied  until  after  you      the steps in the instructions for line 27.
filed your 2023 return. You can’t claim the EIC for tax year 
2024 or 2025. To claim the EIC on your return for 2026,               Step  1.   The  amount  C  and  J  entered  on  Form  1040, 
you must complete and attach Form 8862 to your return                 line 11, was $33,555. They both have valid SSNs, which 
for that year.                                                        they have had for many years. They are married and will 
                                                                      file a joint return. Neither C nor J is a nonresident alien. 
Example  5—Cannot  claim  EIC  for  10  years.  You                   Therefore, the answers they give to the questions in Step 
claimed the EIC on your 2022 tax return, which you filed in           1 allow them to proceed to Step 2.
February 2023. The IRS determined you weren't entitled 
to the EIC and that your error was due to fraud. In Septem-           Step  2.   The  only  investment  income  the  Greys  have  is 
ber 2023, you received a statutory notice of deficiency tell-         their  $525  interest  income.  That  amount  isn't  more  than 
ing you an adjustment would be made and tax assessed                  $11,000,  so  they  answer  “No”  to  the  second  question  in 
                                                                      Step 2 and go to Step 3.

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Step 3.  Their children, meet the relationship, age, resi-              have valid SSNs, they follow this line across to the 
dency, and joint return tests to be C and J's qualifying chil-          column for 2 children under Married filing jointly and 
dren, so C and J answer “Yes” to the first question in Step             find $5,571. They enter $5,571 on line 2.
3. Their children aren't qualifying children of anyone else. 
                                                                   3. They enter on line 3 their AGI ($33,555) and see that 
Both children have valid SSNs, which they received soon 
                                                                        it is different from the amount on line 1.
after birth. C and J are filing a joint return, so they answer 
“Yes” to the second question in  Step 3. This means they           4. They look up $33,555 in the EIC Table and enter the 
can skip questions 3 though 6 and  Step 4 and go to        Step         amount of $5,455 on line 5.
5.
                                                                   5. They enter $5,455 on line 6. This is the smaller of the 
Step  5.   C  and  J  figure  their  earned  income  to  be             line 2 amount ($5,571) and the line 5 amount 
$33,030, the amount of their combined wages. This is less               ($5,455).
than $59,478, so they go to Step 6 to figure their credit.         6. The Greys enter $5,455 on line 27 of their Form 1040. 
                                                                        They will now complete Schedule EIC and attach it to 
Step 6.  C and J want to figure their EIC themselves, so 
                                                                        their return. They will keep the EIC Worksheet for their 
they  complete  the  EIC  Worksheet  in  the  Form  1040  in-
                                                                        records.
structions.

Completing  the  EIC  Worksheet.       C  and  J  complete 
their worksheet as follows.
                                                                   How To Get Tax Help
1. C and J enter their total earned income ($33,030) on 
   line 1.                                                         If you have questions about a tax issue; need help prepar-
2. To find their credit, they go to the EIC Table. They find       ing your tax return; or want to download free publications, 
   their earned income of $33,030 in the range of                  forms, or instructions, go to IRS.gov to find resources that 
   $33,000 to $33,050. Because both of their children              can help you right away.

EIC Eligibility Checklist                                                                  Keep for Your Records
                          You may claim the EIC if you answer “Yes” to all the following questions.
                                                                                                                             Yes No
1.  Is your AGI less than:
     • $17,640 ($24,210 for married filing jointly) if you don't have a qualifying child who has a valid SSN,
     • $46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN,
     • $52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs, or
     • $56,838 ($63,398 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
    (See Rule 1.)
2.  Do you and your spouse, if filing jointly, each have a valid SSN issued by the due date of your 2023 return (including 
    extensions)? (See Rule 2.)
3.  Are you filing a joint return with your spouse or do you meet the special rule for separated spouses? (See Rule 3.) 
    Answer “Yes” if you weren't married at the end of 2023.
    Caution: If you are a nonresident alien, answer “Yes” only if your filing status is married filing jointly. (See Rule 4.)
4.  Answer “Yes” if you aren't filing Form 2555. Otherwise, answer “No.” (See Rule 5.)
5.  Is your investment income $11,000 or less? (See Rule 6.)
6.  Is your total earned income at least $1 but less than:
     • $17,640 ($24,210 for married filing jointly) if you don't have a qualifying child who has a valid SSN,
     • $46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN,
     • $52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs, or
     • $56,838 ($63,398 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
    (See Rules 7 and 15.)
7.  Answer “Yes” if (a) you aren't a qualifying child of another taxpayer, or (b) you are filing a joint return. Otherwise, 
    answer “No.” (See Rules 10 and 13.)
    STOP: If you have a child you want to claim for the EIC, answer questions 8 and 9 and skip 10–12. If you 
    don't have a qualifying child or if another person is entitled to treat your child as a qualifying child under 
    the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.
8.  Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8.)
9.  Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn't meet the tests to be a 
    qualifying child of any other person, or (b) your qualifying child meets the tests to be a qualifying child of another 
    person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in 
    Rule 9.
10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2023? (See Rule 11.)
11. Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else's return, or (b) you are filing a joint return. 
    Otherwise, answer “No.” (See Rule 12.)
12. Was your main home (and your spouse's, if filing a joint return) in the United States for more than half the year? 
    (See Rule 14.)
     
If you answered “No” to any question that applies to you: You can’t claim the EIC.

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Preparing and filing your tax return.  After receiving all             check. This is tax withholding. See how your withhold-
your wage and earnings statements (Forms W-2, W-2G,                    ing affects your refund, take-home pay, or tax due.
1099-R,  1099-MISC,  1099-NEC,  etc.);  unemployment 
                                                                     • The First-Time Homebuyer Credit Account Look-up 
compensation statements (by mail or in a digital format) or 
                                                                       (IRS.gov/HomeBuyer) tool provides information on 
other  government  payment  statements  (Form  1099-G); 
                                                                       your repayments and account balance.
and  interest,  dividend,  and  retirement  statements  from 
banks and investment firms (Forms 1099), you have sev-               • The Sales Tax Deduction Calculator IRS.gov/ (
eral options to choose from to prepare and file your tax re-           SalesTax) figures the amount you can claim if you 
turn.  You  can  prepare  the  tax  return  yourself,  see  if  you    itemize deductions on Schedule A (Form 1040).
qualify for free tax preparation, or hire a tax professional to              Getting  answers  to  your  tax  questions.     On 
prepare your return.                                                         IRS.gov,  you  can  get  up-to-date  information  on 
                                                                             current events and changes in tax law.
Free options for tax preparation.  Your options for pre-
paring  and  filing  your  return  online  or  in  your  local  com- • IRS.gov/Help: A variety of tools to help you get an-
munity, if you qualify, include the following.                         swers to some of the most common tax questions.
• Free File. This program lets you prepare and file your             • IRS.gov/ITA: The Interactive Tax Assistant, a tool that 
  federal individual income tax return for free using soft-            will ask you questions and, based on your input, pro-
  ware or Free File Fillable Forms. However, state tax                 vide answers on a number of tax topics.
  preparation may not be available through Free File. Go               IRS.gov/Forms: Find forms, instructions, and publica-
                                                                     •
  to IRS.gov/FreeFile to see if you qualify for free online            tions. You will find details on the most recent tax 
  federal tax preparation, e-filing, and direct deposit or             changes and interactive links to help you find answers 
  payment options.                                                     to your questions.
• VITA. The Volunteer Income Tax Assistance (VITA)                     You may also be able to access tax information in your 
                                                                     •
  program offers free tax help to people with                          e-filing software.
  low-to-moderate incomes, persons with disabilities, 
  and limited-English-speaking taxpayers who need 
  help preparing their own tax returns. Go to IRS.gov/               Need someone to prepare your tax return?            There are 
  VITA, download the free IRS2Go app, or call                        various  types  of  tax  return  preparers,  including  enrolled 
  800-906-9887 for information on free tax return prepa-             agents, certified public accountants (CPAs), accountants, 
  ration.                                                            and many others who don’t have professional credentials. 
                                                                     If  you  choose  to  have  someone  prepare  your  tax  return, 
• TCE. The Tax Counseling for the Elderly (TCE) pro-
                                                                     choose that preparer wisely. A paid tax preparer is:
  gram offers free tax help for all taxpayers, particularly 
  those who are 60 years of age and older. TCE volun-                • Primarily responsible for the overall substantive accu-
  teers specialize in answering questions about pen-                   racy of your return,
  sions and retirement-related issues unique to seniors.               Required to sign the return, and
                                                                     •
  Go to IRS.gov/TCE or download the free IRS2Go app 
  for information on free tax return preparation.                    • Required to include their preparer tax identification 
                                                                       number (PTIN).
• MilTax. Members of the U.S. Armed Forces and quali-
  fied veterans may use MilTax, a free tax service of-                       Although the tax preparer always signs the return, 
  fered by the Department of Defense through Military                 !      you're  ultimately  responsible  for  providing  all  the 
  OneSource. For more information, go to                             CAUTION information required for the preparer to accurately 
  MilitaryOneSource MilitaryOneSource.mil/MilTax (  ).               prepare your return and for the accuracy of every item re-
     Also, the IRS offers Free Fillable Forms, which can             ported on the return. Anyone paid to prepare tax returns 
  be completed online and then e-filed regardless of in-             for  others  should  have  a  thorough  understanding  of  tax 
  come.                                                              matters. For more information on how to choose a tax pre-
                                                                     parer, go to Tips for Choosing a Tax Preparer on IRS.gov.
Using online tools to help prepare your return.   Go to 
IRS.gov/Tools for the following.
                                                                     Employers can register to use Business Services On-
• The Earned Income Tax Credit Assistant IRS.gov/ (                  line. The Social Security Administration (SSA) offers on-
  EITCAssistant) determines if you’re eligible for the               line service at SSA.gov/employer for fast, free, and secure 
  earned income credit (EIC).                                        W-2 filing options to CPAs, accountants, enrolled agents, 
• The Online EIN Application IRS.gov/EIN (     ) helps you           and  individuals  who  process  Form  W-2,  Wage  and  Tax 
  get an employer identification number (EIN) at no                  Statement,  and  Form  W-2c,  Corrected  Wage  and  Tax 
  cost.                                                              Statement.

• The Tax Withholding Estimator IRS.gov/W4App (   )                  IRS social media. Go to IRS.gov/SocialMedia to see the 
  makes it easier for you to estimate the federal income             various social media tools the IRS uses to share the latest 
  tax you want your employer to withhold from your pay-              information on tax changes, scam alerts, initiatives, prod-
                                                                     ucts, and services. At the IRS, privacy and security are our 

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highest priority. We use these tools to share public infor- structions (including the Instructions for Form 1040) on
mation with you. Don’t post your social security number mobile devices as eBooks at IRS.gov/eBooks.
(SSN) or other confidential information on social media IRS eBooks have been tested using Apple's iBooks for
sites. Always protect your identity when using any social iPad. Our eBooks haven’t been tested on other dedicated
networking site. eBook readers, and eBook functionality may not operate
The following IRS YouTube channels provide short, in- as intended.
formative videos on various tax-related topics in English,
Spanish, and ASL. Access your online account (individual taxpayers
only). Go to IRS.gov/Account to securely access infor-
• Youtube.com/irsvideos. mation about your federal tax account.
• Youtube.com/irsvideosmultilingua. • View the amount you owe and a breakdown by tax
• Youtube.com/irsvideosASL. year.
Watching IRS videos. The IRS Video portal • See payment plan details or apply for a new payment
plan.
(IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals. • Make a payment or view 5 years of payment history
and any pending or scheduled payments.
Online tax information in other languages. You can
find information on IRS.gov/MyLanguage if English isn’t • Access your tax records, including key data from your
your native language. most recent tax return, and transcripts.
• View digital copies of select notices from the IRS.
Free Over-the-Phone Interpreter (OPI) Service. The
IRS is committed to serving taxpayers with limited-English • Approve or reject authorization requests from tax pro-
proficiency (LEP) by offering OPI services. The OPI Serv- fessionals.
ice is a federally funded program and is available at Tax- • View your address on file or manage your communica-
payer Assistance Centers (TACs), most IRS offices, and tion preferences.
every VITA/TCE tax return site. The OPI Service is acces-
sible in more than 350 languages. Get a transcript of your return. With an online account,
you can access a variety of information to help you during
Accessibility Helpline available for taxpayers with the filing season. You can get a transcript, review your
disabilities. Taxpayers who need information about ac- most recently filed tax return, and get your adjusted gross
cessibility services can call 833-690-0598. The Accessi- income. Create or access your online account at IRS.gov/
bility Helpline can answer questions related to current and Account.
future accessibility products and services available in al-
ternative media formats (for example, braille, large print, Tax Pro Account. This tool lets your tax professional
audio, etc.). The Accessibility Helpline does not have ac- submit an authorization request to access your individual
cess to your IRS account. For help with tax law, refunds, or taxpayer IRS online account. For more information, go to
account-related issues, go to IRS.gov/LetUsHelp. IRS.gov/TaxProAccount.

Note. Form 9000, Alternative Media Preference, or Using direct deposit. The safest and easiest way to re-
Form 9000(SP) allows you to elect to receive certain types ceive a tax refund is to e-file and choose direct deposit,
of written correspondence in the following formats. which securely and electronically transfers your refund di-
rectly into your financial account. Direct deposit also
• Standard Print.
avoids the possibility that your check could be lost, stolen,
• Large Print. destroyed, or returned undeliverable to the IRS. Eight in
• Braille. 10 taxpayers use direct deposit to receive their refunds. If
you don’t have a bank account, go to IRS.gov/
• Audio (MP3). DirectDeposit for more information on where to find a bank
• Plain Text File (TXT). or credit union that can open an account online.

• Braille Ready File (BRF). Reporting and resolving your tax-related identity
theft issues.
Disasters. Go to IRS.gov/DisasterRelief to review the
available disaster tax relief. • Tax-related identity theft happens when someone
steals your personal information to commit tax fraud.
Getting tax forms and publications. Go to IRS.gov/ Your taxes can be affected if your SSN is used to file a
Forms to view, download, or print all the forms, instruc- fraudulent return or to claim a refund or credit.
tions, and publications you may need. Or, you can go to
• The IRS doesn’t initiate contact with taxpayers by
IRS.gov/OrderForms to place an order.
email, text messages (including shortened links), tele-
Getting tax publications and instructions in eBook phone calls, or social media channels to request or
format. Download and view most tax publications and in- verify personal or financial information. This includes
requests for personal identification numbers (PINs),

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passwords, or similar information for credit cards, What if I can’t pay now? Go to IRS.gov/Payments for
banks, or other financial accounts. more information about your options.
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft • Apply for an online payment agreement IRS.gov/ (
Central webpage, for information on identity theft and OPA) to meet your tax obligation in monthly install-
data security protection for taxpayers, tax professio- ments if you can’t pay your taxes in full today. Once
nals, and businesses. If your SSN has been lost or you complete the online process, you will receive im-
stolen or you suspect you’re a victim of tax-related mediate notification of whether your agreement has
identity theft, you can learn what steps you should been approved.
take.
• Use the Offer in Compromise Pre-Qualifier to see if
• Get an Identity Protection PIN (IP PIN). IP PINs are you can settle your tax debt for less than the full
six-digit numbers assigned to taxpayers to help pre- amount you owe. For more information on the Offer in
vent the misuse of their SSNs on fraudulent federal in- Compromise program, go to IRS.gov/OIC.
come tax returns. When you have an IP PIN, it pre-
vents someone else from filing a tax return with your Filing an amended return. Go to IRS.gov/Form1040X
SSN. To learn more, go to IRS.gov/IPPIN. for information and updates.

Ways to check on the status of your refund. Checking the status of your amended return. Go to
IRS.gov/WMAR to track the status of Form 1040-X amen-
• Go to IRS.gov/Refunds. ded returns.
• Download the official IRS2Go app to your mobile de- It can take up to 3 weeks from the date you filed
vice to check your refund status. ! your amended return for it to show up in our sys-
• Call the automated refund hotline at 800-829-1954. CAUTION tem, and processing it can take up to 16 weeks.

The IRS can’t issue refunds before mid-February
Understanding an IRS notice or letter you’ve re-
! for returns that claimed the EIC or the additional ceived. Go to IRS.gov/Notices to find additional informa-
CAUTION child tax credit (ACTC). This applies to the entire
refund, not just the portion associated with these credits. tion about responding to an IRS notice or letter.

Responding to an IRS notice or letter. You can now
Making a tax payment. Payments of U.S. tax must be upload responses to all notices and letters using the
remitted to the IRS in U.S. dollars. Digital assets are not Document Upload Tool. For notices that require additional
accepted. Go to IRS.gov/Payments for information on how action, taxpayers will be redirected appropriately on
to make a payment using any of the following options. IRS.gov to take further action. To learn more about the
• IRS Direct Pay: Pay your individual tax bill or estimated tool, go to IRS.gov/Upload.
tax payment directly from your checking or savings ac-
count at no cost to you. Note. You can use Schedule LEP (Form 1040), Re-
quest for Change in Language Preference, to state a pref-
• Debit Card, Credit Card, or Digital Wallet: Choose an erence to receive notices, letters, or other written commu-
approved payment processor to pay online or by nications from the IRS in an alternative language. You may
phone. not immediately receive written communications in the re-
• Electronic Funds Withdrawal: Schedule a payment quested language. The IRS’s commitment to LEP taxpay-
when filing your federal taxes using tax return prepara- ers is part of a multi-year timeline that began providing
tion software or through a tax professional. translations in 2023. You will continue to receive communi-
cations, including notices and letters, in English until they
• Electronic Federal Tax Payment System: Best option are translated to your preferred language.
for businesses. Enrollment is required.
• Check or Money Order: Mail your payment to the ad- Contacting your local TAC. Keep in mind, many ques-
dress listed on the notice or instructions. tions can be answered on IRS.gov without visiting a TAC.
Go to IRS.gov/LetUsHelp for the topics people ask about
• Cash: You may be able to pay your taxes with cash at most. If you still need help, TACs provide tax help when a
a participating retail store. tax issue can’t be handled online or by phone. All TACs
• Same-Day Wire: You may be able to do same-day now provide service by appointment, so you’ll know in ad-
wire from your financial institution. Contact your finan- vance that you can get the service you need without long
cial institution for availability, cost, and time frames. wait times. Before you visit, go to IRS.gov/TACLocator to
find the nearest TAC and to check hours, available serv-
Note. The IRS uses the latest encryption technology to ices, and appointment options. Or, on the IRS2Go app,
ensure that the electronic payments you make online, by under the Stay Connected tab, choose the Contact Us op-
phone, or from a mobile device using the IRS2Go app are tion and click on “Local Offices.”
safe and secure. Paying electronically is quick, easy, and
faster than mailing in a check or money order.

Publication 596 (2023) 25

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The Taxpayer Advocate Service (TAS) How Can You Reach TAS?

Is Here To Help You TAS has offices in every state, the District of Columbia,
What Is TAS? and Puerto Rico. To find your advocate’s number:
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. TAS strives • Download Pub. 1546, The Taxpayer Advocate Service
Is Your Voice at the IRS, available at IRS.gov/pub/irs-
to ensure that every taxpayer is treated fairly and that you
pdf/p1546.pdf;
know and understand your rights under the Taxpayer Bill
of Rights. • Call the IRS toll free at 800-TAX-FORM
(800-829-3676) to order a copy of Pub. 1546;
How Can You Learn About Your Taxpayer • Check your local directory; or
Rights?
• Call TAS toll free at 877-777-4778.
The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to How Else Does TAS Help Taxpayers?
TaxpayerAdvocate.IRS.gov to help you understand what
TAS works to resolve large-scale problems that affect
these rights mean to you and how they apply. These are
many taxpayers. If you know of one of these broad issues,
your rights. Know them. Use them.
report it to TAS at IRS.gov/SAMS. Be sure to not include
any personal taxpayer information.
What Can TAS Do for You?
TAS can help you resolve problems that you can’t resolve Low Income Taxpayer Clinics (LITCs)

with the IRS. And their service is free. If you qualify for LITCs are independent from the IRS and TAS. LITCs rep-
their assistance, you will be assigned to one advocate resent individuals whose income is below a certain level
who will work with you throughout the process and will do and who need to resolve tax problems with the IRS. LITCs
everything possible to resolve your issue. TAS can help can represent taxpayers in audits, appeals, and tax collec-
you if: tion disputes before the IRS and in court. In addition,
• Your problem is causing financial difficulty for you, LITCs can provide information about taxpayer rights and
your family, or your business; responsibilities in different languages for individuals who
speak English as a second language. Services are offered
• You face (or your business is facing) an immediate
for free or a small fee. For more information or to find an
threat of adverse action; or
LITC near you, go to the LITC page at
• You’ve tried repeatedly to contact the IRS but no one TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134,
has responded, or the IRS hasn’t responded by the Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/
date promised. p4134.pdf.

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2023 Earned Income Credit (EIC)                                                                                          And your ﬁling status is—
Table                                                                                 If the amount you are              Single, head of household,  or
                                                                                      looking up from the                qualifying surviving spouse and 
Caution. This is not a tax table.                                                     worksheet is—                      the number of children you have is—
                                                                                                                         0               1     2       3
1. To find your credit, read 2. Then, go to the column   Example. If your filing 
down the “At least - But     that includes your filing   status is single, you           At least         But less         Your credit is—
                                                                                                          than
less than” columns and       status and the number of    have one qualifying 
find the line that includes  qualifying children you     child, and the amount           2,400            2,450          186         825       970   1,091
the amount you were told     have who have valid SSNs    you are looking up from         2,450            2,500          189         842       990   1,114
to look up from your EIC     as defined earlier. Enter   your EIC Worksheet is 
Worksheet.                   the credit from that column $2,455, you would enter 
                             on your EIC Worksheet.      $842.
                                    And your filing status is–                                                           And your filing status is–
If the amount you    Single, head of household,        Married filing jointly and you If the amount you   Single, head of household,     Married filing jointly and you 
are looking up from  or qualifying surviving           have–                          are looking up from or qualifying surviving        have–
the worksheet is–    spouse★ and you have–                                            the worksheet is–   spouse★ and you have–
                         0      1   2           3      0     1   2             3                          0        1     2         3       0   1     2        3
  At least But less             Your credit is–              Your credit is–          At least But less            Your credit is–             Your credit is–
           than                                                                                than
  1               50         2    9 10          11       2     9 10            11     2,800    2,850      216      961   1,130     1,271   216 961   1,130    1,271
  50       100               6  26  30          34       6    26 30            34     2,850    2,900      220      978   1,150     1,294   220 978   1,150    1,294
  100      150               10 43  50          56       10   43 50            56     2,900    2,950      224      995   1,170     1,316   224 995   1,170    1,316
  150      200               13 60  70          79       13   60 70            79     2,950    3,000      228      1,012 1,190     1,339   228 1,012 1,190    1,339
  200      250               17 77  90          101      17   77 90            101    3,000    3,050      231      1,029 1,210     1,361   231 1,029 1,210    1,361
  250      300               21 94  110         124      21   94 110           124    3,050    3,100      235      1,046 1,230     1,384   235 1,046 1,230    1,384
  300      350               25 111 130         146      25  111 130           146    3,100    3,150      239      1,063 1,250     1,406   239 1,063 1,250    1,406
  350      400               29 128 150         169      29  128 150           169    3,150    3,200      243      1,080 1,270     1,429   243 1,080 1,270    1,429
  400      450               33 145 170         191      33  145 170           191    3,200    3,250      247      1,097 1,290     1,451   247 1,097 1,290    1,451
  450      500               36 162 190         214      36  162 190           214    3,250    3,300      251      1,114 1,310     1,474   251 1,114 1,310    1,474
  500      550               40 179 210         236      40  179 210           236    3,300    3,350      254      1,131 1,330     1,496   254 1,131 1,330    1,496
  550      600               44 196 230         259      44  196 230           259    3,350    3,400      258      1,148 1,350     1,519   258 1,148 1,350    1,519
  600      650               48 213 250         281      48  213 250           281    3,400    3,450      262      1,165 1,370     1,541   262 1,165 1,370    1,541
  650      700               52 230 270         304      52  230 270           304    3,450    3,500      266      1,182 1,390     1,564   266 1,182 1,390    1,564
  700      750               55 247 290         326      55  247 290           326    3,500    3,550      270      1,199 1,410     1,586   270 1,199 1,410    1,586
  750      800               59 264 310         349      59  264 310           349    3,550    3,600      273      1,216 1,430     1,609   273 1,216 1,430    1,609
  800      850               63 281 330         371      63  281 330           371    3,600    3,650      277      1,233 1,450     1,631   277 1,233 1,450    1,631
  850      900               67 298 350         394      67  298 350           394    3,650    3,700      281      1,250 1,470     1,654   281 1,250 1,470    1,654
  900      950               71 315 370         416      71  315 370           416    3,700    3,750      285      1,267 1,490     1,676   285 1,267 1,490    1,676
  950      1,000             75 332 390         439      75  332 390           439    3,750    3,800      289      1,284 1,510     1,699   289 1,284 1,510    1,699
  1,000    1,050             78 349 410         461      78  349 410           461    3,800    3,850      293      1,301 1,530     1,721   293 1,301 1,530    1,721
  1,050    1,100             82 366 430         484      82  366 430           484    3,850    3,900      296      1,318 1,550     1,744   296 1,318 1,550    1,744
  1,100    1,150             86 383 450         506      86  383 450           506    3,900    3,950      300      1,335 1,570     1,766   300 1,335 1,570    1,766
  1,150    1,200             90 400 470         529      90  400 470           529    3,950    4,000      304      1,352 1,590     1,789   304 1,352 1,590    1,789
  1,200    1,250             94 417 490         551      94  417 490           551    4,000    4,050      308      1,369 1,610     1,811   308 1,369 1,610    1,811
  1,250    1,300             98 434 510         574      98  434 510           574    4,050    4,100      312      1,386 1,630     1,834   312 1,386 1,630    1,834
  1,300    1,350            101 451 530         596      101 451 530           596    4,100    4,150      316      1,403 1,650     1,856   316 1,403 1,650    1,856
  1,350    1,400            105 468 550         619      105 468 550           619    4,150    4,200      319      1,420 1,670     1,879   319 1,420 1,670    1,879
  1,400    1,450            109 485 570         641      109 485 570           641    4,200    4,250      323      1,437 1,690     1,901   323 1,437 1,690    1,901
  1,450    1,500            113 502 590         664      113 502 590           664    4,250    4,300      327      1,454 1,710     1,924   327 1,454 1,710    1,924
  1,500    1,550            117 519 610         686      117 519 610           686    4,300    4,350      331      1,471 1,730     1,946   331 1,471 1,730    1,946
  1,550    1,600            120 536 630         709      120 536 630           709    4,350    4,400      335      1,488 1,750     1,969   335 1,488 1,750    1,969
  1,600    1,650            124 553 650         731      124 553 650           731    4,400    4,450      339      1,505 1,770     1,991   339 1,505 1,770    1,991
  1,650    1,700            128 570 670         754      128 570 670           754    4,450    4,500      342      1,522 1,790     2,014   342 1,522 1,790    2,014
  1,700    1,750            132 587 690         776      132 587 690           776    4,500    4,550      346      1,539 1,810     2,036   346 1,539 1,810    2,036
  1,750    1,800            136 604 710         799      136 604 710           799    4,550    4,600      350      1,556 1,830     2,059   350 1,556 1,830    2,059
  1,800    1,850            140 621 730         821      140 621 730           821    4,600    4,650      354      1,573 1,850     2,081   354 1,573 1,850    2,081
  1,850    1,900            143 638 750         844      143 638 750           844    4,650    4,700      358      1,590 1,870     2,104   358 1,590 1,870    2,104
  1,900    1,950            147 655 770         866      147 655 770           866    4,700    4,750      361      1,607 1,890     2,126   361 1,607 1,890    2,126
  1,950    2,000            151 672 790         889      151 672 790           889    4,750    4,800      365      1,624 1,910     2,149   365 1,624 1,910    2,149
  2,000    2,050            155 689 810         911      155 689 810           911    4,800    4,850      369      1,641 1,930     2,171   369 1,641 1,930    2,171
  2,050    2,100            159 706 830         934      159 706 830           934    4,850    4,900      373      1,658 1,950     2,194   373 1,658 1,950    2,194
  2,100    2,150            163 723 850         956      163 723 850           956    4,900    4,950      377      1,675 1,970     2,216   377 1,675 1,970    2,216
  2,150    2,200            166 740 870         979      166 740 870           979    4,950    5,000      381      1,692 1,990     2,239   381 1,692 1,990    2,239
  2,200    2,250            170 757 890         1,001    170 757 890           1,001  5,000    5,050      384      1,709 2,010     2,261   384 1,709 2,010    2,261
  2,250    2,300            174 774 910         1,024    174 774 910           1,024  5,050    5,100      388      1,726 2,030     2,284   388 1,726 2,030    2,284
  2,300    2,350            178 791 930         1,046    178 791 930           1,046  5,100    5,150      392      1,743 2,050     2,306   392 1,743 2,050    2,306
  2,350    2,400            182 808 950         1,069    182 808 950           1,069  5,150    5,200      396      1,760 2,070     2,329   396 1,760 2,070    2,329
  2,400    2,450            186 825 970         1,091    186 825 970           1,091  5,200    5,250      400      1,777 2,090     2,351   400 1,777 2,090    2,351
  2,450    2,500            189 842 990         1,114    189 842 990           1,114  5,250    5,300      404      1,794 2,110     2,374   404 1,794 2,110    2,374
  2,500    2,550            193 859 1,010       1,136    193 859 1,010         1,136  5,300    5,350      407      1,811 2,130     2,396   407 1,811 2,130    2,396
  2,550    2,600            197 876 1,030       1,159    197 876 1,030         1,159  5,350    5,400      411      1,828 2,150     2,419   411 1,828 2,150    2,419
  2,600    2,650            201 893 1,050       1,181    201 893 1,050         1,181  5,400    5,450      415      1,845 2,170     2,441   415 1,845 2,170    2,441
  2,650    2,700            205 910 1,070       1,204    205 910 1,070         1,204  5,450    5,500      419      1,862 2,190     2,464   419 1,862 2,190    2,464
  2,700    2,750            208 927 1,090       1,226    208 927 1,090         1,226  5,500    5,550      423      1,879 2,210     2,486   423 1,879 2,210    2,486
  2,750    2,800            212 944 1,110       1,249    212 944 1,110         1,249  5,550    5,600      426      1,896 2,230     2,509   426 1,896 2,230    2,509
  ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC.

                                                                                                                                                     (Continued)

Publication 596 (2023)                                                                                                                                        27

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Page 28 of 39            Fileid: … tions/p596/2023/a/xml/cycle06/source                                              9:18 - 22-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Earned Income Credit (EIC) Table - Continued                                                                   (Caution. This is not a tax table.)
                              And your filing status is–                                                       And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0   1     2             3     0     1     2         3                            0   1     2             3     0    1     2        3
At least But less       Your credit is–                 Your credit is–          At least But less       Your credit is–                Your credit is–
         than                                                                             than
   5,600 5,650      430 1,913 2,250         2,531 430   1,913 2,250     2,531    8,800    8,850      600 3,001 3,530         3,971 600  3,001 3,530    3,971
   5,650 5,700      434 1,930 2,270         2,554 434   1,930 2,270     2,554    8,850    8,900      600 3,018 3,550         3,994 600  3,018 3,550    3,994
   5,700 5,750      438 1,947 2,290         2,576 438   1,947 2,290     2,576    8,900    8,950      600 3,035 3,570         4,016 600  3,035 3,570    4,016
   5,750 5,800      442 1,964 2,310         2,599 442   1,964 2,310     2,599    8,950    9,000      600 3,052 3,590         4,039 600  3,052 3,590    4,039
   5,800 5,850      446 1,981 2,330         2,621 446   1,981 2,330     2,621    9,000    9,050      600 3,069 3,610         4,061 600  3,069 3,610    4,061
   5,850 5,900      449 1,998 2,350         2,644 449   1,998 2,350     2,644    9,050    9,100      600 3,086 3,630         4,084 600  3,086 3,630    4,084
   5,900 5,950      453 2,015 2,370         2,666 453   2,015 2,370     2,666    9,100    9,150      600 3,103 3,650         4,106 600  3,103 3,650    4,106
   5,950 6,000      457 2,032 2,390         2,689 457   2,032 2,390     2,689    9,150    9,200      600 3,120 3,670         4,129 600  3,120 3,670    4,129
   6,000 6,050      461 2,049 2,410         2,711 461   2,049 2,410     2,711    9,200    9,250      600 3,137 3,690         4,151 600  3,137 3,690    4,151
   6,050 6,100      465 2,066 2,430         2,734 465   2,066 2,430     2,734    9,250    9,300      600 3,154 3,710         4,174 600  3,154 3,710    4,174
   6,100 6,150      469 2,083 2,450         2,756 469   2,083 2,450     2,756    9,300    9,350      600 3,171 3,730         4,196 600  3,171 3,730    4,196
   6,150 6,200      472 2,100 2,470         2,779 472   2,100 2,470     2,779    9,350    9,400      600 3,188 3,750         4,219 600  3,188 3,750    4,219
   6,200 6,250      476 2,117 2,490         2,801 476   2,117 2,490     2,801    9,400    9,450      600 3,205 3,770         4,241 600  3,205 3,770    4,241
   6,250 6,300      480 2,134 2,510         2,824 480   2,134 2,510     2,824    9,450    9,500      600 3,222 3,790         4,264 600  3,222 3,790    4,264
   6,300 6,350      484 2,151 2,530         2,846 484   2,151 2,530     2,846    9,500    9,550      600 3,239 3,810         4,286 600  3,239 3,810    4,286
   6,350 6,400      488 2,168 2,550         2,869 488   2,168 2,550     2,869    9,550    9,600      600 3,256 3,830         4,309 600  3,256 3,830    4,309
   6,400 6,450      492 2,185 2,570         2,891 492   2,185 2,570     2,891    9,600    9,650      600 3,273 3,850         4,331 600  3,273 3,850    4,331
   6,450 6,500      495 2,202 2,590         2,914 495   2,202 2,590     2,914    9,650    9,700      600 3,290 3,870         4,354 600  3,290 3,870    4,354
   6,500 6,550      499 2,219 2,610         2,936 499   2,219 2,610     2,936    9,700    9,750      600 3,307 3,890         4,376 600  3,307 3,890    4,376
   6,550 6,600      503 2,236 2,630         2,959 503   2,236 2,630     2,959    9,750    9,800      600 3,324 3,910         4,399 600  3,324 3,910    4,399
   6,600 6,650      507 2,253 2,650         2,981 507   2,253 2,650     2,981    9,800    9,850      598 3,341 3,930         4,421 600  3,341 3,930    4,421
   6,650 6,700      511 2,270 2,670         3,004 511   2,270 2,670     3,004    9,850    9,900      594 3,358 3,950         4,444 600  3,358 3,950    4,444
   6,700 6,750      514 2,287 2,690         3,026 514   2,287 2,690     3,026    9,900    9,950      590 3,375 3,970         4,466 600  3,375 3,970    4,466
   6,750 6,800      518 2,304 2,710         3,049 518   2,304 2,710     3,049    9,950    10,000     586 3,392 3,990         4,489 600  3,392 3,990    4,489
   6,800 6,850      522 2,321 2,730         3,071 522   2,321 2,730     3,071    10,000   10,050     583 3,409 4,010         4,511 600  3,409 4,010    4,511
   6,850 6,900      526 2,338 2,750         3,094 526   2,338 2,750     3,094    10,050   10,100     579 3,426 4,030         4,534 600  3,426 4,030    4,534
   6,900 6,950      530 2,355 2,770         3,116 530   2,355 2,770     3,116    10,100   10,150     575 3,443 4,050         4,556 600  3,443 4,050    4,556
   6,950 7,000      534 2,372 2,790         3,139 534   2,372 2,790     3,139    10,150   10,200     571 3,460 4,070         4,579 600  3,460 4,070    4,579
   7,000 7,050      537 2,389 2,810         3,161 537   2,389 2,810     3,161    10,200   10,250     567 3,477 4,090         4,601 600  3,477 4,090    4,601
   7,050 7,100      541 2,406 2,830         3,184 541   2,406 2,830     3,184    10,250   10,300     563 3,494 4,110         4,624 600  3,494 4,110    4,624
   7,100 7,150      545 2,423 2,850         3,206 545   2,423 2,850     3,206    10,300   10,350     560 3,511 4,130         4,646 600  3,511 4,130    4,646
   7,150 7,200      549 2,440 2,870         3,229 549   2,440 2,870     3,229    10,350   10,400     556 3,528 4,150         4,669 600  3,528 4,150    4,669
   7,200 7,250      553 2,457 2,890         3,251 553   2,457 2,890     3,251    10,400   10,450     552 3,545 4,170         4,691 600  3,545 4,170    4,691
   7,250 7,300      557 2,474 2,910         3,274 557   2,474 2,910     3,274    10,450   10,500     548 3,562 4,190         4,714 600  3,562 4,190    4,714
   7,300 7,350      560 2,491 2,930         3,296 560   2,491 2,930     3,296    10,500   10,550     544 3,579 4,210         4,736 600  3,579 4,210    4,736
   7,350 7,400      564 2,508 2,950         3,319 564   2,508 2,950     3,319    10,550   10,600     540 3,596 4,230         4,759 600  3,596 4,230    4,759
   7,400 7,450      568 2,525 2,970         3,341 568   2,525 2,970     3,341    10,600   10,650     537 3,613 4,250         4,781 600  3,613 4,250    4,781
   7,450 7,500      572 2,542 2,990         3,364 572   2,542 2,990     3,364    10,650   10,700     533 3,630 4,270         4,804 600  3,630 4,270    4,804
   7,500 7,550      576 2,559 3,010         3,386 576   2,559 3,010     3,386    10,700   10,750     529 3,647 4,290         4,826 600  3,647 4,290    4,826
   7,550 7,600      579 2,576 3,030         3,409 579   2,576 3,030     3,409    10,750   10,800     525 3,664 4,310         4,849 600  3,664 4,310    4,849
   7,600 7,650      583 2,593 3,050         3,431 583   2,593 3,050     3,431    10,800   10,850     521 3,681 4,330         4,871 600  3,681 4,330    4,871
   7,650 7,700      587 2,610 3,070         3,454 587   2,610 3,070     3,454    10,850   10,900     518 3,698 4,350         4,894 600  3,698 4,350    4,894
   7,700 7,750      591 2,627 3,090         3,476 591   2,627 3,090     3,476    10,900   10,950     514 3,715 4,370         4,916 600  3,715 4,370    4,916
   7,750 7,800      595 2,644 3,110         3,499 595   2,644 3,110     3,499    10,950   11,000     510 3,732 4,390         4,939 600  3,732 4,390    4,939
   7,800 7,850      600 2,661 3,130         3,521 600   2,661 3,130     3,521    11,000   11,050     506 3,749 4,410         4,961 600  3,749 4,410    4,961
   7,850 7,900      600 2,678 3,150         3,544 600   2,678 3,150     3,544    11,050   11,100     502 3,766 4,430         4,984 600  3,766 4,430    4,984
   7,900 7,950      600 2,695 3,170         3,566 600   2,695 3,170     3,566    11,100   11,150     498 3,783 4,450         5,006 600  3,783 4,450    5,006
   7,950 8,000      600 2,712 3,190         3,589 600   2,712 3,190     3,589    11,150   11,200     495 3,800 4,470         5,029 600  3,800 4,470    5,029
   8,000 8,050      600 2,729 3,210         3,611 600   2,729 3,210     3,611    11,200   11,250     491 3,817 4,490         5,051 600  3,817 4,490    5,051
   8,050 8,100      600 2,746 3,230         3,634 600   2,746 3,230     3,634    11,250   11,300     487 3,834 4,510         5,074 600  3,834 4,510    5,074
   8,100 8,150      600 2,763 3,250         3,656 600   2,763 3,250     3,656    11,300   11,350     483 3,851 4,530         5,096 600  3,851 4,530    5,096
   8,150 8,200      600 2,780 3,270         3,679 600   2,780 3,270     3,679    11,350   11,400     479 3,868 4,550         5,119 600  3,868 4,550    5,119
   8,200 8,250      600 2,797 3,290         3,701 600   2,797 3,290     3,701    11,400   11,450     475 3,885 4,570         5,141 600  3,885 4,570    5,141
   8,250 8,300      600 2,814 3,310         3,724 600   2,814 3,310     3,724    11,450   11,500     472 3,902 4,590         5,164 600  3,902 4,590    5,164
   8,300 8,350      600 2,831 3,330         3,746 600   2,831 3,330     3,746    11,500   11,550     468 3,919 4,610         5,186 600  3,919 4,610    5,186
   8,350 8,400      600 2,848 3,350         3,769 600   2,848 3,350     3,769    11,550   11,600     464 3,936 4,630         5,209 600  3,936 4,630    5,209
   8,400 8,450      600 2,865 3,370         3,791 600   2,865 3,370     3,791    11,600   11,650     460 3,953 4,650         5,231 600  3,953 4,650    5,231
   8,450 8,500      600 2,882 3,390         3,814 600   2,882 3,390     3,814    11,650   11,700     456 3,970 4,670         5,254 600  3,970 4,670    5,254
   8,500 8,550      600 2,899 3,410         3,836 600   2,899 3,410     3,836    11,700   11,750     452 3,987 4,690         5,276 600  3,987 4,690    5,276
   8,550 8,600      600 2,916 3,430         3,859 600   2,916 3,430     3,859    11,750   11,800     449 3,995 4,710         5,299 600  3,995 4,710    5,299
   8,600 8,650      600 2,933 3,450         3,881 600   2,933 3,450     3,881    11,800   11,850     445 3,995 4,730         5,321 600  3,995 4,730    5,321
   8,650 8,700      600 2,950 3,470         3,904 600   2,950 3,470     3,904    11,850   11,900     441 3,995 4,750         5,344 600  3,995 4,750    5,344
   8,700 8,750      600 2,967 3,490         3,926 600   2,967 3,490     3,926    11,900   11,950     437 3,995 4,770         5,366 600  3,995 4,770    5,366
   8,750 8,800      600 2,984 3,510         3,949 600   2,984 3,510     3,949    11,950   12,000     433 3,995 4,790         5,389 600  3,995 4,790    5,389

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

                                                                                                                                              (Continued)

28                                                                                                                           Publication 596 (2023)

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Page 29 of 39              Fileid: … tions/p596/2023/a/xml/cycle06/source                                              9:18 - 22-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Earned Income Credit (EIC) Table - Continued                                                                     (Caution. This is not a tax table.)
                                And your filing status is–                                                       And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0     1     2           3     0     1     2         3                            0     1     2           3     0    1     2        3
  At least But less       Your credit is–               Your credit is–          At least But less         Your credit is–              Your credit is–
           than                                                                           than
  12,000   12,050   430   3,995 4,810       5,411 600   3,995 4,810     5,411    15,200   15,250     185   3,995 6,090       6,851 600  3,995 6,090    6,851
  12,050   12,100   426   3,995 4,830       5,434 600   3,995 4,830     5,434    15,250   15,300     181   3,995 6,110       6,874 600  3,995 6,110    6,874
  12,100   12,150   422   3,995 4,850       5,456 600   3,995 4,850     5,456    15,300   15,350     177   3,995 6,130       6,896 600  3,995 6,130    6,896
  12,150   12,200   418   3,995 4,870       5,479 600   3,995 4,870     5,479    15,350   15,400     173   3,995 6,150       6,919 600  3,995 6,150    6,919
  12,200   12,250   414   3,995 4,890       5,501 600   3,995 4,890     5,501    15,400   15,450     169   3,995 6,170       6,941 600  3,995 6,170    6,941
  12,250   12,300   410   3,995 4,910       5,524 600   3,995 4,910     5,524    15,450   15,500     166   3,995 6,190       6,964 600  3,995 6,190    6,964
  12,300   12,350   407   3,995 4,930       5,546 600   3,995 4,930     5,546    15,500   15,550     162   3,995 6,210       6,986 600  3,995 6,210    6,986
  12,350   12,400   403   3,995 4,950       5,569 600   3,995 4,950     5,569    15,550   15,600     158   3,995 6,230       7,009 600  3,995 6,230    7,009
  12,400   12,450   399   3,995 4,970       5,591 600   3,995 4,970     5,591    15,600   15,650     154   3,995 6,250       7,031 600  3,995 6,250    7,031
  12,450   12,500   395   3,995 4,990       5,614 600   3,995 4,990     5,614    15,650   15,700     150   3,995 6,270       7,054 600  3,995 6,270    7,054
  12,500   12,550   391   3,995 5,010       5,636 600   3,995 5,010     5,636    15,700   15,750     146   3,995 6,290       7,076 600  3,995 6,290    7,076
  12,550   12,600   387   3,995 5,030       5,659 600   3,995 5,030     5,659    15,750   15,800     143   3,995 6,310       7,099 600  3,995 6,310    7,099
  12,600   12,650   384   3,995 5,050       5,681 600   3,995 5,050     5,681    15,800   15,850     139   3,995 6,330       7,121 600  3,995 6,330    7,121
  12,650   12,700   380   3,995 5,070       5,704 600   3,995 5,070     5,704    15,850   15,900     135   3,995 6,350       7,144 600  3,995 6,350    7,144
  12,700   12,750   376   3,995 5,090       5,726 600   3,995 5,090     5,726    15,900   15,950     131   3,995 6,370       7,166 600  3,995 6,370    7,166
  12,750   12,800   372   3,995 5,110       5,749 600   3,995 5,110     5,749    15,950   16,000     127   3,995 6,390       7,189 600  3,995 6,390    7,189
  12,800   12,850   368   3,995 5,130       5,771 600   3,995 5,130     5,771    16,000   16,050     124   3,995 6,410       7,211 600  3,995 6,410    7,211
  12,850   12,900   365   3,995 5,150       5,794 600   3,995 5,150     5,794    16,050   16,100     120   3,995 6,430       7,234 600  3,995 6,430    7,234
  12,900   12,950   361   3,995 5,170       5,816 600   3,995 5,170     5,816    16,100   16,150     116   3,995 6,450       7,256 600  3,995 6,450    7,256
  12,950   13,000   357   3,995 5,190       5,839 600   3,995 5,190     5,839    16,150   16,200     112   3,995 6,470       7,279 600  3,995 6,470    7,279
  13,000   13,050   353   3,995 5,210       5,861 600   3,995 5,210     5,861    16,200   16,250     108   3,995 6,490       7,301 600  3,995 6,490    7,301
  13,050   13,100   349   3,995 5,230       5,884 600   3,995 5,230     5,884    16,250   16,300     104   3,995 6,510       7,324 600  3,995 6,510    7,324
  13,100   13,150   345   3,995 5,250       5,906 600   3,995 5,250     5,906    16,300   16,350     101   3,995 6,530       7,346 600  3,995 6,530    7,346
  13,150   13,200   342   3,995 5,270       5,929 600   3,995 5,270     5,929    16,350   16,400     97    3,995 6,550       7,369 600  3,995 6,550    7,369
  13,200   13,250   338   3,995 5,290       5,951 600   3,995 5,290     5,951    16,400   16,450     93    3,995 6,570       7,391 596  3,995 6,570    7,391
  13,250   13,300   334   3,995 5,310       5,974 600   3,995 5,310     5,974    16,450   16,500     89    3,995 6,590       7,414 592  3,995 6,590    7,414
  13,300   13,350   330   3,995 5,330       5,996 600   3,995 5,330     5,996    16,500   16,550     85    3,995 6,604       7,430 588  3,995 6,604    7,430
  13,350   13,400   326   3,995 5,350       6,019 600   3,995 5,350     6,019    16,550   16,600     81    3,995 6,604       7,430 584  3,995 6,604    7,430
  13,400   13,450   322   3,995 5,370       6,041 600   3,995 5,370     6,041    16,600   16,650     78    3,995 6,604       7,430 580  3,995 6,604    7,430
  13,450   13,500   319   3,995 5,390       6,064 600   3,995 5,390     6,064    16,650   16,700     74    3,995 6,604       7,430 576  3,995 6,604    7,430
  13,500   13,550   315   3,995 5,410       6,086 600   3,995 5,410     6,086    16,700   16,750     70    3,995 6,604       7,430 573  3,995 6,604    7,430
  13,550   13,600   311   3,995 5,430       6,109 600   3,995 5,430     6,109    16,750   16,800     66    3,995 6,604       7,430 569  3,995 6,604    7,430
  13,600   13,650   307   3,995 5,450       6,131 600   3,995 5,450     6,131    16,800   16,850     62    3,995 6,604       7,430 565  3,995 6,604    7,430
  13,650   13,700   303   3,995 5,470       6,154 600   3,995 5,470     6,154    16,850   16,900     59    3,995 6,604       7,430 561  3,995 6,604    7,430
  13,700   13,750   299   3,995 5,490       6,176 600   3,995 5,490     6,176    16,900   16,950     55    3,995 6,604       7,430 557  3,995 6,604    7,430
  13,750   13,800   296   3,995 5,510       6,199 600   3,995 5,510     6,199    16,950   17,000     51    3,995 6,604       7,430 553  3,995 6,604    7,430
  13,800   13,850   292   3,995 5,530       6,221 600   3,995 5,530     6,221    17,000   17,050     47    3,995 6,604       7,430 550  3,995 6,604    7,430
  13,850   13,900   288   3,995 5,550       6,244 600   3,995 5,550     6,244    17,050   17,100     43    3,995 6,604       7,430 546  3,995 6,604    7,430
  13,900   13,950   284   3,995 5,570       6,266 600   3,995 5,570     6,266    17,100   17,150     39    3,995 6,604       7,430 542  3,995 6,604    7,430
  13,950   14,000   280   3,995 5,590       6,289 600   3,995 5,590     6,289    17,150   17,200     36    3,995 6,604       7,430 538  3,995 6,604    7,430
  14,000   14,050   277   3,995 5,610       6,311 600   3,995 5,610     6,311    17,200   17,250     32    3,995 6,604       7,430 534  3,995 6,604    7,430
  14,050   14,100   273   3,995 5,630       6,334 600   3,995 5,630     6,334    17,250   17,300     28    3,995 6,604       7,430 531  3,995 6,604    7,430
  14,100   14,150   269   3,995 5,650       6,356 600   3,995 5,650     6,356    17,300   17,350     24    3,995 6,604       7,430 527  3,995 6,604    7,430
  14,150   14,200   265   3,995 5,670       6,379 600   3,995 5,670     6,379    17,350   17,400     20    3,995 6,604       7,430 523  3,995 6,604    7,430
  14,200   14,250   261   3,995 5,690       6,401 600   3,995 5,690     6,401    17,400   17,450     16    3,995 6,604       7,430 519  3,995 6,604    7,430
  14,250   14,300   257   3,995 5,710       6,424 600   3,995 5,710     6,424    17,450   17,500     13    3,995 6,604       7,430 515  3,995 6,604    7,430
  14,300   14,350   254   3,995 5,730       6,446 600   3,995 5,730     6,446    17,500   17,550       9   3,995 6,604       7,430 511  3,995 6,604    7,430
  14,350   14,400   250   3,995 5,750       6,469 600   3,995 5,750     6,469    17,550   17,600       5   3,995 6,604       7,430 508  3,995 6,604    7,430
  14,400   14,450   246   3,995 5,770       6,491 600   3,995 5,770     6,491    17,600   17,650         * 3,995 6,604       7,430 504  3,995 6,604    7,430
  14,450   14,500   242   3,995 5,790       6,514 600   3,995 5,790     6,514    17,650   17,700       0   3,995 6,604       7,430 500  3,995 6,604    7,430
  14,500   14,550   238   3,995 5,810       6,536 600   3,995 5,810     6,536    17,700   17,750       0   3,995 6,604       7,430 496  3,995 6,604    7,430
  14,550   14,600   234   3,995 5,830       6,559 600   3,995 5,830     6,559    17,750   17,800       0   3,995 6,604       7,430 492  3,995 6,604    7,430
  14,600   14,650   231   3,995 5,850       6,581 600   3,995 5,850     6,581    17,800   17,850       0   3,995 6,604       7,430 488  3,995 6,604    7,430
  14,650   14,700   227   3,995 5,870       6,604 600   3,995 5,870     6,604    17,850   17,900       0   3,995 6,604       7,430 485  3,995 6,604    7,430
  14,700   14,750   223   3,995 5,890       6,626 600   3,995 5,890     6,626    17,900   17,950       0   3,995 6,604       7,430 481  3,995 6,604    7,430
  14,750   14,800   219   3,995 5,910       6,649 600   3,995 5,910     6,649    17,950   18,000       0   3,995 6,604       7,430 477  3,995 6,604    7,430
  14,800   14,850   215   3,995 5,930       6,671 600   3,995 5,930     6,671    18,000   18,050       0   3,995 6,604       7,430 473  3,995 6,604    7,430
  14,850   14,900   212   3,995 5,950       6,694 600   3,995 5,950     6,694    18,050   18,100       0   3,995 6,604       7,430 469  3,995 6,604    7,430
  14,900   14,950   208   3,995 5,970       6,716 600   3,995 5,970     6,716    18,100   18,150       0   3,995 6,604       7,430 466  3,995 6,604    7,430
  14,950   15,000   204   3,995 5,990       6,739 600   3,995 5,990     6,739    18,150   18,200       0   3,995 6,604       7,430 462  3,995 6,604    7,430
  15,000   15,050   200   3,995 6,010       6,761 600   3,995 6,010     6,761    18,200   18,250       0   3,995 6,604       7,430 458  3,995 6,604    7,430
  15,050   15,100   196   3,995 6,030       6,784 600   3,995 6,030     6,784    18,250   18,300       0   3,995 6,604       7,430 454  3,995 6,604    7,430
  15,100   15,150   192   3,995 6,050       6,806 600   3,995 6,050     6,806    18,300   18,350       0   3,995 6,604       7,430 450  3,995 6,604    7,430
  15,150   15,200   189   3,995 6,070       6,829 600   3,995 6,070     6,829    18,350   18,400       0   3,995 6,604       7,430 446  3,995 6,604    7,430

  ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $17,600 but less than $17,640, and you have no qualifying children who have valid 
  SSNs, your credit is $2.
  If the amount you are looking up from the worksheet is $17,640 or more, and you have no qualifying children who have valid SSNs, you can't take the 
  credit.

                                                                                                                                              (Continued)

Publication 596 (2023)                                                                                                                                 29

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Page 30 of 39              Fileid: … tions/p596/2023/a/xml/cycle06/source                                            9:18 - 22-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Earned Income Credit (EIC) Table - Continued                                                                   (Caution. This is not a tax table.)
                                And your filing status is–                                                     And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0     1     2           3     0     1     2         3                            0   1     2             3     0    1     2        3
  At least But less       Your credit is–               Your credit is–          At least But less       Your credit is–                Your credit is–
           than                                                                           than
   18,400  18,450     0   3,995 6,604       7,430 443   3,995 6,604     7,430    21,600   21,650       0 3,985 6,590         7,416 198  3,995 6,604    7,430
   18,450  18,500     0   3,995 6,604       7,430 439   3,995 6,604     7,430    21,650   21,700       0 3,977 6,580         7,405 194  3,995 6,604    7,430
   18,500  18,550     0   3,995 6,604       7,430 435   3,995 6,604     7,430    21,700   21,750       0 3,969 6,569         7,395 190  3,995 6,604    7,430
   18,550  18,600     0   3,995 6,604       7,430 431   3,995 6,604     7,430    21,750   21,800       0 3,961 6,559         7,384 186  3,995 6,604    7,430
   18,600  18,650     0   3,995 6,604       7,430 427   3,995 6,604     7,430    21,800   21,850       0 3,953 6,548         7,374 182  3,995 6,604    7,430
   18,650  18,700     0   3,995 6,604       7,430 423   3,995 6,604     7,430    21,850   21,900       0 3,945 6,538         7,363 179  3,995 6,604    7,430
   18,700  18,750     0   3,995 6,604       7,430 420   3,995 6,604     7,430    21,900   21,950       0 3,937 6,527         7,353 175  3,995 6,604    7,430
   18,750  18,800     0   3,995 6,604       7,430 416   3,995 6,604     7,430    21,950   22,000       0 3,929 6,517         7,342 171  3,995 6,604    7,430
   18,800  18,850     0   3,995 6,604       7,430 412   3,995 6,604     7,430    22,000   22,050       0 3,921 6,506         7,332 167  3,995 6,604    7,430
   18,850  18,900     0   3,995 6,604       7,430 408   3,995 6,604     7,430    22,050   22,100       0 3,913 6,496         7,321 163  3,995 6,604    7,430
   18,900  18,950     0   3,995 6,604       7,430 404   3,995 6,604     7,430    22,100   22,150       0 3,905 6,485         7,311 160  3,995 6,604    7,430
   18,950  19,000     0   3,995 6,604       7,430 400   3,995 6,604     7,430    22,150   22,200       0 3,897 6,474         7,300 156  3,995 6,604    7,430
   19,000  19,050     0   3,995 6,604       7,430 397   3,995 6,604     7,430    22,200   22,250       0 3,889 6,464         7,289 152  3,995 6,604    7,430
   19,050  19,100     0   3,995 6,604       7,430 393   3,995 6,604     7,430    22,250   22,300       0 3,881 6,453         7,279 148  3,995 6,604    7,430
   19,100  19,150     0   3,995 6,604       7,430 389   3,995 6,604     7,430    22,300   22,350       0 3,873 6,443         7,268 144  3,995 6,604    7,430
   19,150  19,200     0   3,995 6,604       7,430 385   3,995 6,604     7,430    22,350   22,400       0 3,865 6,432         7,258 140  3,995 6,604    7,430
   19,200  19,250     0   3,995 6,604       7,430 381   3,995 6,604     7,430    22,400   22,450       0 3,857 6,422         7,247 137  3,995 6,604    7,430
   19,250  19,300     0   3,995 6,604       7,430 378   3,995 6,604     7,430    22,450   22,500       0 3,849 6,411         7,237 133  3,995 6,604    7,430
   19,300  19,350     0   3,995 6,604       7,430 374   3,995 6,604     7,430    22,500   22,550       0 3,841 6,401         7,226 129  3,995 6,604    7,430
   19,350  19,400     0   3,995 6,604       7,430 370   3,995 6,604     7,430    22,550   22,600       0 3,833 6,390         7,216 125  3,995 6,604    7,430
   19,400  19,450     0   3,995 6,604       7,430 366   3,995 6,604     7,430    22,600   22,650       0 3,825 6,380         7,205 121  3,995 6,604    7,430
   19,450  19,500     0   3,995 6,604       7,430 362   3,995 6,604     7,430    22,650   22,700       0 3,817 6,369         7,195 117  3,995 6,604    7,430
   19,500  19,550     0   3,995 6,604       7,430 358   3,995 6,604     7,430    22,700   22,750       0 3,809 6,359         7,184 114  3,995 6,604    7,430
   19,550  19,600     0   3,995 6,604       7,430 355   3,995 6,604     7,430    22,750   22,800       0 3,801 6,348         7,174 110  3,995 6,604    7,430
   19,600  19,650     0   3,995 6,604       7,430 351   3,995 6,604     7,430    22,800   22,850       0 3,793 6,338         7,163 106  3,995 6,604    7,430
   19,650  19,700     0   3,995 6,604       7,430 347   3,995 6,604     7,430    22,850   22,900       0 3,785 6,327         7,153 102  3,995 6,604    7,430
   19,700  19,750     0   3,995 6,604       7,430 343   3,995 6,604     7,430    22,900   22,950       0 3,777 6,317         7,142 98   3,995 6,604    7,430
   19,750  19,800     0   3,995 6,604       7,430 339   3,995 6,604     7,430    22,950   23,000       0 3,769 6,306         7,132 94   3,995 6,604    7,430
   19,800  19,850     0   3,995 6,604       7,430 335   3,995 6,604     7,430    23,000   23,050       0 3,761 6,295         7,121 91   3,995 6,604    7,430
   19,850  19,900     0   3,995 6,604       7,430 332   3,995 6,604     7,430    23,050   23,100       0 3,753 6,285         7,110 87   3,995 6,604    7,430
   19,900  19,950     0   3,995 6,604       7,430 328   3,995 6,604     7,430    23,100   23,150       0 3,745 6,274         7,100 83   3,995 6,604    7,430
   19,950  20,000     0   3,995 6,604       7,430 324   3,995 6,604     7,430    23,150   23,200       0 3,737 6,264         7,089 79   3,995 6,604    7,430
   20,000  20,050     0   3,995 6,604       7,430 320   3,995 6,604     7,430    23,200   23,250       0 3,729 6,253         7,079 75   3,995 6,604    7,430
   20,050  20,100     0   3,995 6,604       7,430 316   3,995 6,604     7,430    23,250   23,300       0 3,721 6,243         7,068 72   3,995 6,604    7,430
   20,100  20,150     0   3,995 6,604       7,430 313   3,995 6,604     7,430    23,300   23,350       0 3,713 6,232         7,058 68   3,995 6,604    7,430
   20,150  20,200     0   3,995 6,604       7,430 309   3,995 6,604     7,430    23,350   23,400       0 3,705 6,222         7,047 64   3,995 6,604    7,430
   20,200  20,250     0   3,995 6,604       7,430 305   3,995 6,604     7,430    23,400   23,450       0 3,697 6,211         7,037 60   3,995 6,604    7,430
   20,250  20,300     0   3,995 6,604       7,430 301   3,995 6,604     7,430    23,450   23,500       0 3,689 6,201         7,026 56   3,995 6,604    7,430
   20,300  20,350     0   3,995 6,604       7,430 297   3,995 6,604     7,430    23,500   23,550       0 3,681 6,190         7,016 52   3,995 6,604    7,430
   20,350  20,400     0   3,995 6,604       7,430 293   3,995 6,604     7,430    23,550   23,600       0 3,673 6,180         7,005 49   3,995 6,604    7,430
   20,400  20,450     0   3,995 6,604       7,430 290   3,995 6,604     7,430    23,600   23,650       0 3,665 6,169         6,995 45   3,995 6,604    7,430
   20,450  20,500     0   3,995 6,604       7,430 286   3,995 6,604     7,430    23,650   23,700       0 3,657 6,159         6,984 41   3,995 6,604    7,430
   20,500  20,550     0   3,995 6,604       7,430 282   3,995 6,604     7,430    23,700   23,750       0 3,649 6,148         6,974 37   3,995 6,604    7,430
   20,550  20,600     0   3,995 6,604       7,430 278   3,995 6,604     7,430    23,750   23,800       0 3,641 6,138         6,963 33   3,995 6,604    7,430
   20,600  20,650     0   3,995 6,604       7,430 274   3,995 6,604     7,430    23,800   23,850       0 3,633 6,127         6,952 29   3,995 6,604    7,430
   20,650  20,700     0   3,995 6,604       7,430 270   3,995 6,604     7,430    23,850   23,900       0 3,625 6,116         6,942 26   3,995 6,604    7,430
   20,700  20,750     0   3,995 6,604       7,430 267   3,995 6,604     7,430    23,900   23,950       0 3,617 6,106         6,931 22   3,995 6,604    7,430
   20,750  20,800     0   3,995 6,604       7,430 263   3,995 6,604     7,430    23,950   24,000       0 3,609 6,095         6,921 18   3,995 6,604    7,430
   20,800  20,850     0   3,995 6,604       7,430 259   3,995 6,604     7,430    24,000   24,050       0 3,601 6,085         6,910 14   3,995 6,604    7,430
   20,850  20,900     0   3,995 6,604       7,430 255   3,995 6,604     7,430    24,050   24,100       0 3,593 6,074         6,900 10   3,995 6,604    7,430
   20,900  20,950     0   3,995 6,604       7,430 251   3,995 6,604     7,430    24,100   24,150       0 3,585 6,064         6,889   7  3,995 6,604    7,430
   20,950  21,000     0   3,995 6,604       7,430 247   3,995 6,604     7,430    24,150   24,200       0 3,577 6,053         6,879   3  3,995 6,604    7,430
   21,000  21,050     0   3,995 6,604       7,430 244   3,995 6,604     7,430    24,200   24,250       0 3,569 6,043         6,868   *  3,995 6,604    7,430
   21,050  21,100     0   3,995 6,604       7,430 240   3,995 6,604     7,430    24,250   24,300       0 3,561 6,032         6,858   0  3,995 6,604    7,430
   21,100  21,150     0   3,995 6,604       7,430 236   3,995 6,604     7,430    24,300   24,350       0 3,553 6,022         6,847   0  3,995 6,604    7,430
   21,150  21,200     0   3,995 6,604       7,430 232   3,995 6,604     7,430    24,350   24,400       0 3,545 6,011         6,837   0  3,995 6,604    7,430
   21,200  21,250     0   3,995 6,604       7,430 228   3,995 6,604     7,430    24,400   24,450       0 3,537 6,001         6,826   0  3,995 6,604    7,430
   21,250  21,300     0   3,995 6,604       7,430 225   3,995 6,604     7,430    24,450   24,500       0 3,529 5,990         6,816   0  3,995 6,604    7,430
   21,300  21,350     0   3,995 6,604       7,430 221   3,995 6,604     7,430    24,500   24,550       0 3,521 5,980         6,805   0  3,995 6,604    7,430
   21,350  21,400     0   3,995 6,604       7,430 217   3,995 6,604     7,430    24,550   24,600       0 3,513 5,969         6,795   0  3,995 6,604    7,430
   21,400  21,450     0   3,995 6,604       7,430 213   3,995 6,604     7,430    24,600   24,650       0 3,505 5,959         6,784   0  3,995 6,604    7,430
   21,450  21,500     0   3,995 6,604       7,430 209   3,995 6,604     7,430    24,650   24,700       0 3,497 5,948         6,773   0  3,995 6,604    7,430
   21,500  21,550     0   3,995 6,604       7,430 205   3,995 6,604     7,430    24,700   24,750       0 3,489 5,937         6,763   0  3,995 6,604    7,430
   21,550  21,600     0   3,995 6,604       7,430 202   3,995 6,604     7,430    24,750   24,800       0 3,481 5,927         6,752   0  3,995 6,604    7,430

  ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $24,200 but less than $24,210, and you have no qualifying children who have valid 
  SSNs, your credit is $0.
  If the amount you are looking up from the worksheet is $24,210 or more, and you have no qualifying children who have valid SSNs, you can’t take the 
  credit.

                                                                                                                                              (Continued)

30                                                                                                                           Publication 596 (2023)

- 31 -

Page 31 of 39            Fileid: … tions/p596/2023/a/xml/cycle06/source                                              9:18 - 22-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Earned Income Credit (EIC) Table - Continued                                                                   (Caution. This is not a tax table.)
                              And your filing status is–                                                       And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0   1     2             3     0     1     2         3                            0   1     2             3     0    1     2        3
At least But less       Your credit is–                 Your credit is–          At least But less       Your credit is–                Your credit is–
         than                                                                             than
24,800   24,850       0 3,473 5,916         6,742   0   3,995 6,604     7,430    28,000   28,050       0 2,962 5,242         6,068   0  3,995 6,604    7,430
24,850   24,900       0 3,465 5,906         6,731   0   3,995 6,604     7,430    28,050   28,100       0 2,954 5,232         6,057   0  3,995 6,604    7,430
24,900   24,950       0 3,457 5,895         6,721   0   3,995 6,604     7,430    28,100   28,150       0 2,946 5,221         6,047   0  3,995 6,604    7,430
24,950   25,000       0 3,449 5,885         6,710   0   3,995 6,604     7,430    28,150   28,200       0 2,938 5,211         6,036   0  3,986 6,592    7,418
25,000   25,050       0 3,441 5,874         6,700   0   3,995 6,604     7,430    28,200   28,250       0 2,930 5,200         6,026   0  3,978 6,582    7,407
25,050   25,100       0 3,433 5,864         6,689   0   3,995 6,604     7,430    28,250   28,300       0 2,922 5,190         6,015   0  3,970 6,571    7,397
25,100   25,150       0 3,425 5,853         6,679   0   3,995 6,604     7,430    28,300   28,350       0 2,914 5,179         6,005   0  3,962 6,561    7,386
25,150   25,200       0 3,417 5,843         6,668   0   3,995 6,604     7,430    28,350   28,400       0 2,906 5,169         5,994   0  3,954 6,550    7,376
25,200   25,250       0 3,409 5,832         6,658   0   3,995 6,604     7,430    28,400   28,450       0 2,898 5,158         5,984   0  3,946 6,540    7,365
25,250   25,300       0 3,401 5,822         6,647   0   3,995 6,604     7,430    28,450   28,500       0 2,890 5,148         5,973   0  3,938 6,529    7,355
25,300   25,350       0 3,393 5,811         6,637   0   3,995 6,604     7,430    28,500   28,550       0 2,882 5,137         5,963   0  3,930 6,519    7,344
25,350   25,400       0 3,385 5,801         6,626   0   3,995 6,604     7,430    28,550   28,600       0 2,874 5,127         5,952   0  3,922 6,508    7,334
25,400   25,450       0 3,377 5,790         6,616   0   3,995 6,604     7,430    28,600   28,650       0 2,866 5,116         5,942   0  3,914 6,498    7,323
25,450   25,500       0 3,369 5,780         6,605   0   3,995 6,604     7,430    28,650   28,700       0 2,858 5,106         5,931   0  3,906 6,487    7,313
25,500   25,550       0 3,361 5,769         6,594   0   3,995 6,604     7,430    28,700   28,750       0 2,850 5,095         5,921   0  3,898 6,477    7,302
25,550   25,600       0 3,353 5,758         6,584   0   3,995 6,604     7,430    28,750   28,800       0 2,842 5,085         5,910   0  3,890 6,466    7,292
25,600   25,650       0 3,345 5,748         6,573   0   3,995 6,604     7,430    28,800   28,850       0 2,834 5,074         5,899   0  3,882 6,456    7,281
25,650   25,700       0 3,337 5,737         6,563   0   3,995 6,604     7,430    28,850   28,900       0 2,826 5,063         5,889   0  3,874 6,445    7,270
25,700   25,750       0 3,329 5,727         6,552   0   3,995 6,604     7,430    28,900   28,950       0 2,818 5,053         5,878   0  3,866 6,434    7,260
25,750   25,800       0 3,321 5,716         6,542   0   3,995 6,604     7,430    28,950   29,000       0 2,810 5,042         5,868   0  3,858 6,424    7,249
25,800   25,850       0 3,313 5,706         6,531   0   3,995 6,604     7,430    29,000   29,050       0 2,802 5,032         5,857   0  3,850 6,413    7,239
25,850   25,900       0 3,305 5,695         6,521   0   3,995 6,604     7,430    29,050   29,100       0 2,794 5,021         5,847   0  3,842 6,403    7,228
25,900   25,950       0 3,297 5,685         6,510   0   3,995 6,604     7,430    29,100   29,150       0 2,786 5,011         5,836   0  3,834 6,392    7,218
25,950   26,000       0 3,289 5,674         6,500   0   3,995 6,604     7,430    29,150   29,200       0 2,778 5,000         5,826   0  3,826 6,382    7,207
26,000   26,050       0 3,281 5,664         6,489   0   3,995 6,604     7,430    29,200   29,250       0 2,770 4,990         5,815   0  3,818 6,371    7,197
26,050   26,100       0 3,274 5,653         6,479   0   3,995 6,604     7,430    29,250   29,300       0 2,762 4,979         5,805   0  3,810 6,361    7,186
26,100   26,150       0 3,266 5,643         6,468   0   3,995 6,604     7,430    29,300   29,350       0 2,754 4,969         5,794   0  3,802 6,350    7,176
26,150   26,200       0 3,258 5,632         6,458   0   3,995 6,604     7,430    29,350   29,400       0 2,746 4,958         5,784   0  3,794 6,340    7,165
26,200   26,250       0 3,250 5,622         6,447   0   3,995 6,604     7,430    29,400   29,450       0 2,738 4,948         5,773   0  3,786 6,329    7,155
26,250   26,300       0 3,242 5,611         6,437   0   3,995 6,604     7,430    29,450   29,500       0 2,730 4,937         5,763   0  3,778 6,319    7,144
26,300   26,350       0 3,234 5,600         6,426   0   3,995 6,604     7,430    29,500   29,550       0 2,722 4,927         5,752   0  3,770 6,308    7,134
26,350   26,400       0 3,226 5,590         6,415   0   3,995 6,604     7,430    29,550   29,600       0 2,714 4,916         5,742   0  3,762 6,298    7,123
26,400   26,450       0 3,218 5,579         6,405   0   3,995 6,604     7,430    29,600   29,650       0 2,706 4,906         5,731   0  3,755 6,287    7,113
26,450   26,500       0 3,210 5,569         6,394   0   3,995 6,604     7,430    29,650   29,700       0 2,698 4,895         5,720   0  3,747 6,277    7,102
26,500   26,550       0 3,202 5,558         6,384   0   3,995 6,604     7,430    29,700   29,750       0 2,690 4,884         5,710   0  3,739 6,266    7,091
26,550   26,600       0 3,194 5,548         6,373   0   3,995 6,604     7,430    29,750   29,800       0 2,682 4,874         5,699   0  3,731 6,255    7,081
26,600   26,650       0 3,186 5,537         6,363   0   3,995 6,604     7,430    29,800   29,850       0 2,674 4,863         5,689   0  3,723 6,245    7,070
26,650   26,700       0 3,178 5,527         6,352   0   3,995 6,604     7,430    29,850   29,900       0 2,666 4,853         5,678   0  3,715 6,234    7,060
26,700   26,750       0 3,170 5,516         6,342   0   3,995 6,604     7,430    29,900   29,950       0 2,658 4,842         5,668   0  3,707 6,224    7,049
26,750   26,800       0 3,162 5,506         6,331   0   3,995 6,604     7,430    29,950   30,000       0 2,650 4,832         5,657   0  3,699 6,213    7,039
26,800   26,850       0 3,154 5,495         6,321   0   3,995 6,604     7,430    30,000   30,050       0 2,642 4,821         5,647   0  3,691 6,203    7,028
26,850   26,900       0 3,146 5,485         6,310   0   3,995 6,604     7,430    30,050   30,100       0 2,634 4,811         5,636   0  3,683 6,192    7,018
26,900   26,950       0 3,138 5,474         6,300   0   3,995 6,604     7,430    30,100   30,150       0 2,626 4,800         5,626   0  3,675 6,182    7,007
26,950   27,000       0 3,130 5,464         6,289   0   3,995 6,604     7,430    30,150   30,200       0 2,618 4,790         5,615   0  3,667 6,171    6,997
27,000   27,050       0 3,122 5,453         6,279   0   3,995 6,604     7,430    30,200   30,250       0 2,610 4,779         5,605   0  3,659 6,161    6,986
27,050   27,100       0 3,114 5,443         6,268   0   3,995 6,604     7,430    30,250   30,300       0 2,602 4,769         5,594   0  3,651 6,150    6,976
27,100   27,150       0 3,106 5,432         6,258   0   3,995 6,604     7,430    30,300   30,350       0 2,594 4,758         5,584   0  3,643 6,140    6,965
27,150   27,200       0 3,098 5,421         6,247   0   3,995 6,604     7,430    30,350   30,400       0 2,586 4,748         5,573   0  3,635 6,129    6,955
27,200   27,250       0 3,090 5,411         6,236   0   3,995 6,604     7,430    30,400   30,450       0 2,578 4,737         5,563   0  3,627 6,119    6,944
27,250   27,300       0 3,082 5,400         6,226   0   3,995 6,604     7,430    30,450   30,500       0 2,570 4,727         5,552   0  3,619 6,108    6,934
27,300   27,350       0 3,074 5,390         6,215   0   3,995 6,604     7,430    30,500   30,550       0 2,562 4,716         5,541   0  3,611 6,098    6,923
27,350   27,400       0 3,066 5,379         6,205   0   3,995 6,604     7,430    30,550   30,600       0 2,554 4,705         5,531   0  3,603 6,087    6,912
27,400   27,450       0 3,058 5,369         6,194   0   3,995 6,604     7,430    30,600   30,650       0 2,546 4,695         5,520   0  3,595 6,076    6,902
27,450   27,500       0 3,050 5,358         6,184   0   3,995 6,604     7,430    30,650   30,700       0 2,538 4,684         5,510   0  3,587 6,066    6,891
27,500   27,550       0 3,042 5,348         6,173   0   3,995 6,604     7,430    30,700   30,750       0 2,530 4,674         5,499   0  3,579 6,055    6,881
27,550   27,600       0 3,034 5,337         6,163   0   3,995 6,604     7,430    30,750   30,800       0 2,522 4,663         5,489   0  3,571 6,045    6,870
27,600   27,650       0 3,026 5,327         6,152   0   3,995 6,604     7,430    30,800   30,850       0 2,514 4,653         5,478   0  3,563 6,034    6,860
27,650   27,700       0 3,018 5,316         6,142   0   3,995 6,604     7,430    30,850   30,900       0 2,506 4,642         5,468   0  3,555 6,024    6,849
27,700   27,750       0 3,010 5,306         6,131   0   3,995 6,604     7,430    30,900   30,950       0 2,498 4,632         5,457   0  3,547 6,013    6,839
27,750   27,800       0 3,002 5,295         6,121   0   3,995 6,604     7,430    30,950   31,000       0 2,490 4,621         5,447   0  3,539 6,003    6,828
27,800   27,850       0 2,994 5,285         6,110   0   3,995 6,604     7,430    31,000   31,050       0 2,482 4,611         5,436   0  3,531 5,992    6,818
27,850   27,900       0 2,986 5,274         6,100   0   3,995 6,604     7,430    31,050   31,100       0 2,475 4,600         5,426   0  3,523 5,982    6,807
27,900   27,950       0 2,978 5,264         6,089   0   3,995 6,604     7,430    31,100   31,150       0 2,467 4,590         5,415   0  3,515 5,971    6,797
27,950   28,000       0 2,970 5,253         6,079   0   3,995 6,604     7,430    31,150   31,200       0 2,459 4,579         5,405   0  3,507 5,961    6,786

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

                                                                                                                                              (Continued)

Publication 596 (2023)                                                                                                                                 31

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Page 32 of 39            Fileid: … tions/p596/2023/a/xml/cycle06/source                                              9:18 - 22-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Earned Income Credit (EIC) Table - Continued                                                                   (Caution. This is not a tax table.)
                              And your filing status is–                                                       And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0   1     2             3     0     1     2         3                            0   1     2             3     0    1     2        3
At least  But less      Your credit is–                 Your credit is–          At least But less       Your credit is–                Your credit is–
          than                                                                            than
   31,200 31,250      0 2,451 4,569         5,394   0   3,499 5,950     6,776    34,400   34,450       0 1,939 3,895         4,720   0  2,987 5,276    6,102
   31,250 31,300      0 2,443 4,558         5,384   0   3,491 5,940     6,765    34,450   34,500       0 1,931 3,884         4,710   0  2,979 5,266    6,091
   31,300 31,350      0 2,435 4,547         5,373   0   3,483 5,929     6,755    34,500   34,550       0 1,923 3,874         4,699   0  2,971 5,255    6,081
   31,350 31,400      0 2,427 4,537         5,362   0   3,475 5,918     6,744    34,550   34,600       0 1,915 3,863         4,689   0  2,963 5,245    6,070
   31,400 31,450      0 2,419 4,526         5,352   0   3,467 5,908     6,733    34,600   34,650       0 1,907 3,853         4,678   0  2,956 5,234    6,060
   31,450 31,500      0 2,411 4,516         5,341   0   3,459 5,897     6,723    34,650   34,700       0 1,899 3,842         4,667   0  2,948 5,224    6,049
   31,500 31,550      0 2,403 4,505         5,331   0   3,451 5,887     6,712    34,700   34,750       0 1,891 3,831         4,657   0  2,940 5,213    6,038
   31,550 31,600      0 2,395 4,495         5,320   0   3,443 5,876     6,702    34,750   34,800       0 1,883 3,821         4,646   0  2,932 5,202    6,028
   31,600 31,650      0 2,387 4,484         5,310   0   3,435 5,866     6,691    34,800   34,850       0 1,875 3,810         4,636   0  2,924 5,192    6,017
   31,650 31,700      0 2,379 4,474         5,299   0   3,427 5,855     6,681    34,850   34,900       0 1,867 3,800         4,625   0  2,916 5,181    6,007
   31,700 31,750      0 2,371 4,463         5,289   0   3,419 5,845     6,670    34,900   34,950       0 1,859 3,789         4,615   0  2,908 5,171    5,996
   31,750 31,800      0 2,363 4,453         5,278   0   3,411 5,834     6,660    34,950   35,000       0 1,851 3,779         4,604   0  2,900 5,160    5,986
   31,800 31,850      0 2,355 4,442         5,268   0   3,403 5,824     6,649    35,000   35,050       0 1,843 3,768         4,594   0  2,892 5,150    5,975
   31,850 31,900      0 2,347 4,432         5,257   0   3,395 5,813     6,639    35,050   35,100       0 1,835 3,758         4,583   0  2,884 5,139    5,965
   31,900 31,950      0 2,339 4,421         5,247   0   3,387 5,803     6,628    35,100   35,150       0 1,827 3,747         4,573   0  2,876 5,129    5,954
   31,950 32,000      0 2,331 4,411         5,236   0   3,379 5,792     6,618    35,150   35,200       0 1,819 3,737         4,562   0  2,868 5,118    5,944
   32,000 32,050      0 2,323 4,400         5,226   0   3,371 5,782     6,607    35,200   35,250       0 1,811 3,726         4,552   0  2,860 5,108    5,933
   32,050 32,100      0 2,315 4,390         5,215   0   3,363 5,771     6,597    35,250   35,300       0 1,803 3,716         4,541   0  2,852 5,097    5,923
   32,100 32,150      0 2,307 4,379         5,205   0   3,355 5,761     6,586    35,300   35,350       0 1,795 3,705         4,531   0  2,844 5,087    5,912
   32,150 32,200      0 2,299 4,368         5,194   0   3,347 5,750     6,576    35,350   35,400       0 1,787 3,695         4,520   0  2,836 5,076    5,902
   32,200 32,250      0 2,291 4,358         5,183   0   3,339 5,739     6,565    35,400   35,450       0 1,779 3,684         4,510   0  2,828 5,066    5,891
   32,250 32,300      0 2,283 4,347         5,173   0   3,331 5,729     6,554    35,450   35,500       0 1,771 3,674         4,499   0  2,820 5,055    5,881
   32,300 32,350      0 2,275 4,337         5,162   0   3,323 5,718     6,544    35,500   35,550       0 1,763 3,663         4,488   0  2,812 5,045    5,870
   32,350 32,400      0 2,267 4,326         5,152   0   3,315 5,708     6,533    35,550   35,600       0 1,755 3,652         4,478   0  2,804 5,034    5,859
   32,400 32,450      0 2,259 4,316         5,141   0   3,307 5,697     6,523    35,600   35,650       0 1,747 3,642         4,467   0  2,796 5,023    5,849
   32,450 32,500      0 2,251 4,305         5,131   0   3,299 5,687     6,512    35,650   35,700       0 1,739 3,631         4,457   0  2,788 5,013    5,838
   32,500 32,550      0 2,243 4,295         5,120   0   3,291 5,676     6,502    35,700   35,750       0 1,731 3,621         4,446   0  2,780 5,002    5,828
   32,550 32,600      0 2,235 4,284         5,110   0   3,283 5,666     6,491    35,750   35,800       0 1,723 3,610         4,436   0  2,772 4,992    5,817
   32,600 32,650      0 2,227 4,274         5,099   0   3,275 5,655     6,481    35,800   35,850       0 1,715 3,600         4,425   0  2,764 4,981    5,807
   32,650 32,700      0 2,219 4,263         5,089   0   3,267 5,645     6,470    35,850   35,900       0 1,707 3,589         4,415   0  2,756 4,971    5,796
   32,700 32,750      0 2,211 4,253         5,078   0   3,259 5,634     6,460    35,900   35,950       0 1,699 3,579         4,404   0  2,748 4,960    5,786
   32,750 32,800      0 2,203 4,242         5,068   0   3,251 5,624     6,449    35,950   36,000       0 1,691 3,568         4,394   0  2,740 4,950    5,775
   32,800 32,850      0 2,195 4,232         5,057   0   3,243 5,613     6,439    36,000   36,050       0 1,683 3,558         4,383   0  2,732 4,939    5,765
   32,850 32,900      0 2,187 4,221         5,047   0   3,235 5,603     6,428    36,050   36,100       0 1,676 3,547         4,373   0  2,724 4,929    5,754
   32,900 32,950      0 2,179 4,211         5,036   0   3,227 5,592     6,418    36,100   36,150       0 1,668 3,537         4,362   0  2,716 4,918    5,744
   32,950 33,000      0 2,171 4,200         5,026   0   3,219 5,582     6,407    36,150   36,200       0 1,660 3,526         4,352   0  2,708 4,908    5,733
   33,000 33,050      0 2,163 4,189         5,015   0   3,211 5,571     6,397    36,200   36,250       0 1,652 3,516         4,341   0  2,700 4,897    5,723
   33,050 33,100      0 2,155 4,179         5,004   0   3,203 5,560     6,386    36,250   36,300       0 1,644 3,505         4,331   0  2,692 4,887    5,712
   33,100 33,150      0 2,147 4,168         4,994   0   3,195 5,550     6,375    36,300   36,350       0 1,636 3,494         4,320   0  2,684 4,876    5,702
   33,150 33,200      0 2,139 4,158         4,983   0   3,187 5,539     6,365    36,350   36,400       0 1,628 3,484         4,309   0  2,676 4,865    5,691
   33,200 33,250      0 2,131 4,147         4,973   0   3,179 5,529     6,354    36,400   36,450       0 1,620 3,473         4,299   0  2,668 4,855    5,680
   33,250 33,300      0 2,123 4,137         4,962   0   3,171 5,518     6,344    36,450   36,500       0 1,612 3,463         4,288   0  2,660 4,844    5,670
   33,300 33,350      0 2,115 4,126         4,952   0   3,163 5,508     6,333    36,500   36,550       0 1,604 3,452         4,278   0  2,652 4,834    5,659
   33,350 33,400      0 2,107 4,116         4,941   0   3,155 5,497     6,323    36,550   36,600       0 1,596 3,442         4,267   0  2,644 4,823    5,649
   33,400 33,450      0 2,099 4,105         4,931   0   3,147 5,487     6,312    36,600   36,650       0 1,588 3,431         4,257   0  2,636 4,813    5,638
   33,450 33,500      0 2,091 4,095         4,920   0   3,139 5,476     6,302    36,650   36,700       0 1,580 3,421         4,246   0  2,628 4,802    5,628
   33,500 33,550      0 2,083 4,084         4,910   0   3,131 5,466     6,291    36,700   36,750       0 1,572 3,410         4,236   0  2,620 4,792    5,617
   33,550 33,600      0 2,075 4,074         4,899   0   3,123 5,455     6,281    36,750   36,800       0 1,564 3,400         4,225   0  2,612 4,781    5,607
   33,600 33,650      0 2,067 4,063         4,889   0   3,115 5,445     6,270    36,800   36,850       0 1,556 3,389         4,215   0  2,604 4,771    5,596
   33,650 33,700      0 2,059 4,053         4,878   0   3,107 5,434     6,260    36,850   36,900       0 1,548 3,379         4,204   0  2,596 4,760    5,586
   33,700 33,750      0 2,051 4,042         4,868   0   3,099 5,424     6,249    36,900   36,950       0 1,540 3,368         4,194   0  2,588 4,750    5,575
   33,750 33,800      0 2,043 4,032         4,857   0   3,091 5,413     6,239    36,950   37,000       0 1,532 3,358         4,183   0  2,580 4,739    5,565
   33,800 33,850      0 2,035 4,021         4,846   0   3,083 5,403     6,228    37,000   37,050       0 1,524 3,347         4,173   0  2,572 4,729    5,554
   33,850 33,900      0 2,027 4,010         4,836   0   3,075 5,392     6,217    37,050   37,100       0 1,516 3,337         4,162   0  2,564 4,718    5,544
   33,900 33,950      0 2,019 4,000         4,825   0   3,067 5,381     6,207    37,100   37,150       0 1,508 3,326         4,152   0  2,556 4,708    5,533
   33,950 34,000      0 2,011 3,989         4,815   0   3,059 5,371     6,196    37,150   37,200       0 1,500 3,315         4,141   0  2,548 4,697    5,523
   34,000 34,050      0 2,003 3,979         4,804   0   3,051 5,360     6,186    37,200   37,250       0 1,492 3,305         4,130   0  2,540 4,686    5,512
   34,050 34,100      0 1,995 3,968         4,794   0   3,043 5,350     6,175    37,250   37,300       0 1,484 3,294         4,120   0  2,532 4,676    5,501
   34,100 34,150      0 1,987 3,958         4,783   0   3,035 5,339     6,165    37,300   37,350       0 1,476 3,284         4,109   0  2,524 4,665    5,491
   34,150 34,200      0 1,979 3,947         4,773   0   3,027 5,329     6,154    37,350   37,400       0 1,468 3,273         4,099   0  2,516 4,655    5,480
   34,200 34,250      0 1,971 3,937         4,762   0   3,019 5,318     6,144    37,400   37,450       0 1,460 3,263         4,088   0  2,508 4,644    5,470
   34,250 34,300      0 1,963 3,926         4,752   0   3,011 5,308     6,133    37,450   37,500       0 1,452 3,252         4,078   0  2,500 4,634    5,459
   34,300 34,350      0 1,955 3,916         4,741   0   3,003 5,297     6,123    37,500   37,550       0 1,444 3,242         4,067   0  2,492 4,623    5,449
   34,350 34,400      0 1,947 3,905         4,731   0   2,995 5,287     6,112    37,550   37,600       0 1,436 3,231         4,057   0  2,484 4,613    5,438

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

                                                                                                                                              (Continued)

32                                                                                                                           Publication 596 (2023)

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Page 33 of 39            Fileid: … tions/p596/2023/a/xml/cycle06/source                                            9:18 - 22-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Earned Income Credit (EIC) Table - Continued                                                                 (Caution. This is not a tax table.)
                              And your filing status is–                                                     And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0   1     2             3     0     1     2         3                            0   1   2               3     0    1     2        3
At least But less       Your credit is–                 Your credit is–          At least But less       Your credit is–                Your credit is–
         than                                                                             than
37,600   37,650       0 1,428 3,221         4,046   0   2,476 4,602     5,428    40,800   40,850       0 916 2,547           3,372   0  1,965 3,928    4,754
37,650   37,700       0 1,420 3,210         4,036   0   2,468 4,592     5,417    40,850   40,900       0 908 2,536           3,362   0  1,957 3,918    4,743
37,700   37,750       0 1,412 3,200         4,025   0   2,460 4,581     5,407    40,900   40,950       0 900 2,526           3,351   0  1,949 3,907    4,733
37,750   37,800       0 1,404 3,189         4,015   0   2,452 4,571     5,396    40,950   41,000       0 892 2,515           3,341   0  1,941 3,897    4,722
37,800   37,850       0 1,396 3,179         4,004   0   2,444 4,560     5,386    41,000   41,050       0 884 2,505           3,330   0  1,933 3,886    4,712
37,850   37,900       0 1,388 3,168         3,994   0   2,436 4,550     5,375    41,050   41,100       0 877 2,494           3,320   0  1,925 3,876    4,701
37,900   37,950       0 1,380 3,158         3,983   0   2,428 4,539     5,365    41,100   41,150       0 869 2,484           3,309   0  1,917 3,865    4,691
37,950   38,000       0 1,372 3,147         3,973   0   2,420 4,529     5,354    41,150   41,200       0 861 2,473           3,299   0  1,909 3,855    4,680
38,000   38,050       0 1,364 3,136         3,962   0   2,412 4,518     5,344    41,200   41,250       0 853 2,463           3,288   0  1,901 3,844    4,670
38,050   38,100       0 1,356 3,126         3,951   0   2,404 4,507     5,333    41,250   41,300       0 845 2,452           3,278   0  1,893 3,834    4,659
38,100   38,150       0 1,348 3,115         3,941   0   2,396 4,497     5,322    41,300   41,350       0 837 2,441           3,267   0  1,885 3,823    4,649
38,150   38,200       0 1,340 3,105         3,930   0   2,388 4,486     5,312    41,350   41,400       0 829 2,431           3,256   0  1,877 3,812    4,638
38,200   38,250       0 1,332 3,094         3,920   0   2,380 4,476     5,301    41,400   41,450       0 821 2,420           3,246   0  1,869 3,802    4,627
38,250   38,300       0 1,324 3,084         3,909   0   2,372 4,465     5,291    41,450   41,500       0 813 2,410           3,235   0  1,861 3,791    4,617
38,300   38,350       0 1,316 3,073         3,899   0   2,364 4,455     5,280    41,500   41,550       0 805 2,399           3,225   0  1,853 3,781    4,606
38,350   38,400       0 1,308 3,063         3,888   0   2,356 4,444     5,270    41,550   41,600       0 797 2,389           3,214   0  1,845 3,770    4,596
38,400   38,450       0 1,300 3,052         3,878   0   2,348 4,434     5,259    41,600   41,650       0 789 2,378           3,204   0  1,837 3,760    4,585
38,450   38,500       0 1,292 3,042         3,867   0   2,340 4,423     5,249    41,650   41,700       0 781 2,368           3,193   0  1,829 3,749    4,575
38,500   38,550       0 1,284 3,031         3,857   0   2,332 4,413     5,238    41,700   41,750       0 773 2,357           3,183   0  1,821 3,739    4,564
38,550   38,600       0 1,276 3,021         3,846   0   2,324 4,402     5,228    41,750   41,800       0 765 2,347           3,172   0  1,813 3,728    4,554
38,600   38,650       0 1,268 3,010         3,836   0   2,316 4,392     5,217    41,800   41,850       0 757 2,336           3,162   0  1,805 3,718    4,543
38,650   38,700       0 1,260 3,000         3,825   0   2,308 4,381     5,207    41,850   41,900       0 749 2,326           3,151   0  1,797 3,707    4,533
38,700   38,750       0 1,252 2,989         3,815   0   2,300 4,371     5,196    41,900   41,950       0 741 2,315           3,141   0  1,789 3,697    4,522
38,750   38,800       0 1,244 2,979         3,804   0   2,292 4,360     5,186    41,950   42,000       0 733 2,305           3,130   0  1,781 3,686    4,512
38,800   38,850       0 1,236 2,968         3,793   0   2,284 4,350     5,175    42,000   42,050       0 725 2,294           3,120   0  1,773 3,676    4,501
38,850   38,900       0 1,228 2,957         3,783   0   2,276 4,339     5,164    42,050   42,100       0 717 2,284           3,109   0  1,765 3,665    4,491
38,900   38,950       0 1,220 2,947         3,772   0   2,268 4,328     5,154    42,100   42,150       0 709 2,273           3,099   0  1,757 3,655    4,480
38,950   39,000       0 1,212 2,936         3,762   0   2,260 4,318     5,143    42,150   42,200       0 701 2,262           3,088   0  1,749 3,644    4,470
39,000   39,050       0 1,204 2,926         3,751   0   2,252 4,307     5,133    42,200   42,250       0 693 2,252           3,077   0  1,741 3,633    4,459
39,050   39,100       0 1,196 2,915         3,741   0   2,244 4,297     5,122    42,250   42,300       0 685 2,241           3,067   0  1,733 3,623    4,448
39,100   39,150       0 1,188 2,905         3,730   0   2,236 4,286     5,112    42,300   42,350       0 677 2,231           3,056   0  1,725 3,612    4,438
39,150   39,200       0 1,180 2,894         3,720   0   2,228 4,276     5,101    42,350   42,400       0 669 2,220           3,046   0  1,717 3,602    4,427
39,200   39,250       0 1,172 2,884         3,709   0   2,220 4,265     5,091    42,400   42,450       0 661 2,210           3,035   0  1,709 3,591    4,417
39,250   39,300       0 1,164 2,873         3,699   0   2,212 4,255     5,080    42,450   42,500       0 653 2,199           3,025   0  1,701 3,581    4,406
39,300   39,350       0 1,156 2,863         3,688   0   2,204 4,244     5,070    42,500   42,550       0 645 2,189           3,014   0  1,693 3,570    4,396
39,350   39,400       0 1,148 2,852         3,678   0   2,196 4,234     5,059    42,550   42,600       0 637 2,178           3,004   0  1,685 3,560    4,385
39,400   39,450       0 1,140 2,842         3,667   0   2,188 4,223     5,049    42,600   42,650       0 629 2,168           2,993   0  1,677 3,549    4,375
39,450   39,500       0 1,132 2,831         3,657   0   2,180 4,213     5,038    42,650   42,700       0 621 2,157           2,983   0  1,669 3,539    4,364
39,500   39,550       0 1,124 2,821         3,646   0   2,172 4,202     5,028    42,700   42,750       0 613 2,147           2,972   0  1,661 3,528    4,354
39,550   39,600       0 1,116 2,810         3,636   0   2,164 4,192     5,017    42,750   42,800       0 605 2,136           2,962   0  1,653 3,518    4,343
39,600   39,650       0 1,108 2,800         3,625   0   2,157 4,181     5,007    42,800   42,850       0 597 2,126           2,951   0  1,645 3,507    4,333
39,650   39,700       0 1,100 2,789         3,614   0   2,149 4,171     4,996    42,850   42,900       0 589 2,115           2,941   0  1,637 3,497    4,322
39,700   39,750       0 1,092 2,778         3,604   0   2,141 4,160     4,985    42,900   42,950       0 581 2,105           2,930   0  1,629 3,486    4,312
39,750   39,800       0 1,084 2,768         3,593   0   2,133 4,149     4,975    42,950   43,000       0 573 2,094           2,920   0  1,621 3,476    4,301
39,800   39,850       0 1,076 2,757         3,583   0   2,125 4,139     4,964    43,000   43,050       0 565 2,083           2,909   0  1,613 3,465    4,291
39,850   39,900       0 1,068 2,747         3,572   0   2,117 4,128     4,954    43,050   43,100       0 557 2,073           2,898   0  1,605 3,454    4,280
39,900   39,950       0 1,060 2,736         3,562   0   2,109 4,118     4,943    43,100   43,150       0 549 2,062           2,888   0  1,597 3,444    4,269
39,950   40,000       0 1,052 2,726         3,551   0   2,101 4,107     4,933    43,150   43,200       0 541 2,052           2,877   0  1,589 3,433    4,259
40,000   40,050       0 1,044 2,715         3,541   0   2,093 4,097     4,922    43,200   43,250       0 533 2,041           2,867   0  1,581 3,423    4,248
40,050   40,100       0 1,036 2,705         3,530   0   2,085 4,086     4,912    43,250   43,300       0 525 2,031           2,856   0  1,573 3,412    4,238
40,100   40,150       0 1,028 2,694         3,520   0   2,077 4,076     4,901    43,300   43,350       0 517 2,020           2,846   0  1,565 3,402    4,227
40,150   40,200       0 1,020 2,684         3,509   0   2,069 4,065     4,891    43,350   43,400       0 509 2,010           2,835   0  1,557 3,391    4,217
40,200   40,250       0 1,012 2,673         3,499   0   2,061 4,055     4,880    43,400   43,450       0 501 1,999           2,825   0  1,549 3,381    4,206
40,250   40,300       0 1,004 2,663         3,488   0   2,053 4,044     4,870    43,450   43,500       0 493 1,989           2,814   0  1,541 3,370    4,196
40,300   40,350       0 996   2,652         3,478   0   2,045 4,034     4,859    43,500   43,550       0 485 1,978           2,804   0  1,533 3,360    4,185
40,350   40,400       0 988   2,642         3,467   0   2,037 4,023     4,849    43,550   43,600       0 477 1,968           2,793   0  1,525 3,349    4,175
40,400   40,450       0 980   2,631         3,457   0   2,029 4,013     4,838    43,600   43,650       0 469 1,957           2,783   0  1,517 3,339    4,164
40,450   40,500       0 972   2,621         3,446   0   2,021 4,002     4,828    43,650   43,700       0 461 1,947           2,772   0  1,509 3,328    4,154
40,500   40,550       0 964   2,610         3,435   0   2,013 3,992     4,817    43,700   43,750       0 453 1,936           2,762   0  1,501 3,318    4,143
40,550   40,600       0 956   2,599         3,425   0   2,005 3,981     4,806    43,750   43,800       0 445 1,926           2,751   0  1,493 3,307    4,133
40,600   40,650       0 948   2,589         3,414   0   1,997 3,970     4,796    43,800   43,850       0 437 1,915           2,740   0  1,485 3,297    4,122
40,650   40,700       0 940   2,578         3,404   0   1,989 3,960     4,785    43,850   43,900       0 429 1,904           2,730   0  1,477 3,286    4,111
40,700   40,750       0 932   2,568         3,393   0   1,981 3,949     4,775    43,900   43,950       0 421 1,894           2,719   0  1,469 3,275    4,101
40,750   40,800       0 924   2,557         3,383   0   1,973 3,939     4,764    43,950   44,000       0 413 1,883           2,709   0  1,461 3,265    4,090

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

                                                                                                                                              (Continued)

Publication 596 (2023)                                                                                                                                 33

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Page 34 of 39            Fileid: … tions/p596/2023/a/xml/cycle06/source                                            9:18 - 22-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Earned Income Credit (EIC) Table - Continued                                                                 (Caution. This is not a tax table.)
                            And your filing status is–                                                       And your filing status is–
If the amount you   Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,    Married filing jointly and you 
are looking up from or qualifying surviving       have–                          are looking up from or qualifying surviving       have–
the worksheet is–   spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                    0   1   2               3     0     1     2         3                            0   1   2               3     0    1   2          3
  At least But less     Your credit is–                 Your credit is–          At least But less       Your credit is–                Your credit is–
           than                                                                           than
   44,000  44,050     0 405 1,873           2,698   0   1,453 3,254     4,080    47,200   47,250       0   0 1,199           2,024   0  942 2,580      3,406
   44,050  44,100     0 397 1,862           2,688   0   1,445 3,244     4,069    47,250   47,300       0   0 1,188           2,014   0  934 2,570      3,395
   44,100  44,150     0 389 1,852           2,677   0   1,437 3,233     4,059    47,300   47,350       0   0 1,178           2,003   0  926 2,559      3,385
   44,150  44,200     0 381 1,841           2,667   0   1,429 3,223     4,048    47,350   47,400       0   0 1,167           1,993   0  918 2,549      3,374
   44,200  44,250     0 373 1,831           2,656   0   1,421 3,212     4,038    47,400   47,450       0   0 1,157           1,982   0  910 2,538      3,364
   44,250  44,300     0 365 1,820           2,646   0   1,413 3,202     4,027    47,450   47,500       0   0 1,146           1,972   0  902 2,528      3,353
   44,300  44,350     0 357 1,810           2,635   0   1,405 3,191     4,017    47,500   47,550       0   0 1,136           1,961   0  894 2,517      3,343
   44,350  44,400     0 349 1,799           2,625   0   1,397 3,181     4,006    47,550   47,600       0   0 1,125           1,951   0  886 2,507      3,332
   44,400  44,450     0 341 1,789           2,614   0   1,389 3,170     3,996    47,600   47,650       0   0 1,115           1,940   0  878 2,496      3,322
   44,450  44,500     0 333 1,778           2,604   0   1,381 3,160     3,985    47,650   47,700       0   0 1,104           1,930   0  870 2,486      3,311
   44,500  44,550     0 325 1,768           2,593   0   1,373 3,149     3,975    47,700   47,750       0   0 1,094           1,919   0  862 2,475      3,301
   44,550  44,600     0 317 1,757           2,583   0   1,365 3,139     3,964    47,750   47,800       0   0 1,083           1,909   0  854 2,465      3,290
   44,600  44,650     0 309 1,747           2,572   0   1,358 3,128     3,954    47,800   47,850       0   0 1,073           1,898   0  846 2,454      3,280
   44,650  44,700     0 301 1,736           2,561   0   1,350 3,118     3,943    47,850   47,900       0   0 1,062           1,888   0  838 2,444      3,269
   44,700  44,750     0 293 1,725           2,551   0   1,342 3,107     3,932    47,900   47,950       0   0 1,052           1,877   0  830 2,433      3,259
   44,750  44,800     0 285 1,715           2,540   0   1,334 3,096     3,922    47,950   48,000       0   0 1,041           1,867   0  822 2,423      3,248
   44,800  44,850     0 277 1,704           2,530   0   1,326 3,086     3,911    48,000   48,050       0   0 1,030           1,856   0  814 2,412      3,238
   44,850  44,900     0 269 1,694           2,519   0   1,318 3,075     3,901    48,050   48,100       0   0 1,020           1,845   0  806 2,401      3,227
   44,900  44,950     0 261 1,683           2,509   0   1,310 3,065     3,890    48,100   48,150       0   0 1,009           1,835   0  798 2,391      3,216
   44,950  45,000     0 253 1,673           2,498   0   1,302 3,054     3,880    48,150   48,200       0   0 999             1,824   0  790 2,380      3,206
   45,000  45,050     0 245 1,662           2,488   0   1,294 3,044     3,869    48,200   48,250       0   0 988             1,814   0  782 2,370      3,195
   45,050  45,100     0 237 1,652           2,477   0   1,286 3,033     3,859    48,250   48,300       0   0 978             1,803   0  774 2,359      3,185
   45,100  45,150     0 229 1,641           2,467   0   1,278 3,023     3,848    48,300   48,350       0   0 967             1,793   0  766 2,349      3,174
   45,150  45,200     0 221 1,631           2,456   0   1,270 3,012     3,838    48,350   48,400       0   0 957             1,782   0  758 2,338      3,164
   45,200  45,250     0 213 1,620           2,446   0   1,262 3,002     3,827    48,400   48,450       0   0 946             1,772   0  750 2,328      3,153
   45,250  45,300     0 205 1,610           2,435   0   1,254 2,991     3,817    48,450   48,500       0   0 936             1,761   0  742 2,317      3,143
   45,300  45,350     0 197 1,599           2,425   0   1,246 2,981     3,806    48,500   48,550       0   0 925             1,751   0  734 2,307      3,132
   45,350  45,400     0 189 1,589           2,414   0   1,238 2,970     3,796    48,550   48,600       0   0 915             1,740   0  726 2,296      3,122
   45,400  45,450     0 181 1,578           2,404   0   1,230 2,960     3,785    48,600   48,650       0   0 904             1,730   0  718 2,286      3,111
   45,450  45,500     0 173 1,568           2,393   0   1,222 2,949     3,775    48,650   48,700       0   0 894             1,719   0  710 2,275      3,101
   45,500  45,550     0 165 1,557           2,382   0   1,214 2,939     3,764    48,700   48,750       0   0 883             1,709   0  702 2,265      3,090
   45,550  45,600     0 157 1,546           2,372   0   1,206 2,928     3,753    48,750   48,800       0   0 873             1,698   0  694 2,254      3,080
   45,600  45,650     0 149 1,536           2,361   0   1,198 2,917     3,743    48,800   48,850       0   0 862             1,687   0  686 2,244      3,069
   45,650  45,700     0 141 1,525           2,351   0   1,190 2,907     3,732    48,850   48,900       0   0 851             1,677   0  678 2,233      3,058
   45,700  45,750     0 133 1,515           2,340   0   1,182 2,896     3,722    48,900   48,950       0   0 841             1,666   0  670 2,222      3,048
   45,750  45,800     0 125 1,504           2,330   0   1,174 2,886     3,711    48,950   49,000       0   0 830             1,656   0  662 2,212      3,037
   45,800  45,850     0 117 1,494           2,319   0   1,166 2,875     3,701    49,000   49,050       0   0 820             1,645   0  654 2,201      3,027
   45,850  45,900     0 109 1,483           2,309   0   1,158 2,865     3,690    49,050   49,100       0   0 809             1,635   0  646 2,191      3,016
   45,900  45,950     0 101 1,473           2,298   0   1,150 2,854     3,680    49,100   49,150       0   0 799             1,624   0  638 2,180      3,006
   45,950  46,000     0 93  1,462           2,288   0   1,142 2,844     3,669    49,150   49,200       0   0 788             1,614   0  630 2,170      2,995
   46,000  46,050     0 85  1,452           2,277   0   1,134 2,833     3,659    49,200   49,250       0   0 778             1,603   0  622 2,159      2,985
   46,050  46,100     0 78  1,441           2,267   0   1,126 2,823     3,648    49,250   49,300       0   0 767             1,593   0  614 2,149      2,974
   46,100  46,150     0 70  1,431           2,256   0   1,118 2,812     3,638    49,300   49,350       0   0 757             1,582   0  606 2,138      2,964
   46,150  46,200     0 62  1,420           2,246   0   1,110 2,802     3,627    49,350   49,400       0   0 746             1,572   0  598 2,128      2,953
   46,200  46,250     0 54  1,410           2,235   0   1,102 2,791     3,617    49,400   49,450       0   0 736             1,561   0  590 2,117      2,943
   46,250  46,300     0 46  1,399           2,225   0   1,094 2,781     3,606    49,450   49,500       0   0 725             1,551   0  582 2,107      2,932
   46,300  46,350     0 38  1,388           2,214   0   1,086 2,770     3,596    49,500   49,550       0   0 715             1,540   0  574 2,096      2,922
   46,350  46,400     0 30  1,378           2,203   0   1,078 2,759     3,585    49,550   49,600       0   0 704             1,530   0  566 2,086      2,911
   46,400  46,450     0 22  1,367           2,193   0   1,070 2,749     3,574    49,600   49,650       0   0 694             1,519   0  559 2,075      2,901
   46,450  46,500     0 14  1,357           2,182   0   1,062 2,738     3,564    49,650   49,700       0   0 683             1,508   0  551 2,065      2,890
   46,500  46,550     0   6 1,346           2,172   0   1,054 2,728     3,553    49,700   49,750       0   0 672             1,498   0  543 2,054      2,879
   46,550  46,600     0   * 1,336           2,161   0   1,046 2,717     3,543    49,750   49,800       0   0 662             1,487   0  535 2,043      2,869
   46,600  46,650     0   0 1,325           2,151   0   1,038 2,707     3,532    49,800   49,850       0   0 651             1,477   0  527 2,033      2,858
   46,650  46,700     0   0 1,315           2,140   0   1,030 2,696     3,522    49,850   49,900       0   0 641             1,466   0  519 2,022      2,848
   46,700  46,750     0   0 1,304           2,130   0   1,022 2,686     3,511    49,900   49,950       0   0 630             1,456   0  511 2,012      2,837
   46,750  46,800     0   0 1,294           2,119   0   1,014 2,675     3,501    49,950   50,000       0   0 620             1,445   0  503 2,001      2,827
   46,800  46,850     0   0 1,283           2,109   0   1,006 2,665     3,490    50,000   50,050       0   0 609             1,435   0  495 1,991      2,816
   46,850  46,900     0   0 1,273           2,098   0   998   2,654     3,480    50,050   50,100       0   0 599             1,424   0  487 1,980      2,806
   46,900  46,950     0   0 1,262           2,088   0   990   2,644     3,469    50,100   50,150       0   0 588             1,414   0  479 1,970      2,795
   46,950  47,000     0   0 1,252           2,077   0   982   2,633     3,459    50,150   50,200       0   0 578             1,403   0  471 1,959      2,785
   47,000  47,050     0   0 1,241           2,067   0   974   2,623     3,448    50,200   50,250       0   0 567             1,393   0  463 1,949      2,774
   47,050  47,100     0   0 1,231           2,056   0   966   2,612     3,438    50,250   50,300       0   0 557             1,382   0  455 1,938      2,764
   47,100  47,150     0   0 1,220           2,046   0   958   2,602     3,427    50,300   50,350       0   0 546             1,372   0  447 1,928      2,753
   47,150  47,200     0   0 1,209           2,035   0   950   2,591     3,417    50,350   50,400       0   0 536             1,361   0  439 1,917      2,743

  ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $46,550 but less than $46,560, and you have one qualifying child who has a valid SSN, 
  your credit is $1.
  If the amount you are looking up from the worksheet is $46,560 or more, and you have one qualifying child who has a valid SSN, you can’t take the 
  credit.

                                                                                                                                            (Continued)

34                                                                                                                           Publication 596 (2023)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Earned Income Credit (EIC) Table - Continued                                                                  (Caution. This is not a tax table.)
                               And your filing status is–                                                     And your filing status is–
If the amount you    Single, head of household,    Married filing jointly and you If the amount you   Single, head of household,  Married filing jointly and you 
are looking up from  or qualifying surviving       have–                          are looking up from or qualifying surviving     have–
the worksheet is–    spouse★ and you have–                                        the worksheet is–   spouse★ and you have–
                     0     1   2             3     0     1    2          3                            0   1   2               3   0    1   2          3
   At least But less       Your credit is–               Your credit is–          At least But less       Your credit is–              Your credit is–
              than                                                                         than
   50,400     50,450   0     0 525           1,351   0   431  1,907      2,732    53,200   53,250       0   0   0             761   0    0 1,317      2,142
   50,450     50,500   0     0 515           1,340   0   423  1,896      2,722    53,250   53,300       0   0   0             750   0    0 1,306      2,132
   50,500     50,550   0     0 504           1,329   0   415  1,886      2,711    53,300   53,350       0   0   0             740   0    0 1,296      2,121
   50,550     50,600   0     0 493           1,319   0   407  1,875      2,700    53,350   53,400       0   0   0             729   0    0 1,285      2,111
   50,600     50,650   0     0 483           1,308   0   399  1,864      2,690    53,400   53,450       0   0   0             719   0    0 1,275      2,100
   50,650     50,700   0     0 472           1,298   0   391  1,854      2,679    53,450   53,500       0   0   0             708   0    0 1,264      2,090
   50,700     50,750   0     0 462           1,287   0   383  1,843      2,669    53,500   53,550       0   0   0             698   0    0 1,254      2,079
   50,750     50,800   0     0 451           1,277   0   375  1,833      2,658    53,550   53,600       0   0   0             687   0    0 1,243      2,069
   50,800     50,850   0     0 441           1,266   0   367  1,822      2,648    53,600   53,650       0   0   0             677   0    0 1,233      2,058
   50,850     50,900   0     0 430           1,256   0   359  1,812      2,637    53,650   53,700       0   0   0             666   0    0 1,222      2,048
   50,900     50,950   0     0 420           1,245   0   351  1,801      2,627    53,700   53,750       0   0   0             656   0    0 1,212      2,037
   50,950     51,000   0     0 409           1,235   0   343  1,791      2,616    53,750   53,800       0   0   0             645   0    0 1,201      2,027
   51,000     51,050   0     0 399           1,224   0   335  1,780      2,606    53,800   53,850       0   0   0             634   0    0 1,191      2,016
   51,050     51,100   0     0 388           1,214   0   327  1,770      2,595    53,850   53,900       0   0   0             624   0    0 1,180      2,005
   51,100     51,150   0     0 378           1,203   0   319  1,759      2,585    53,900   53,950       0   0   0             613   0    0 1,169      1,995
   51,150     51,200   0     0 367           1,193   0   311  1,749      2,574    53,950   54,000       0   0   0             603   0    0 1,159      1,984
   51,200     51,250   0     0 357           1,182   0   303  1,738      2,564    54,000   54,050       0   0   0             592   0    0 1,148      1,974
   51,250     51,300   0     0 346           1,172   0   295  1,728      2,553    54,050   54,100       0   0   0             582   0    0 1,138      1,963
   51,300     51,350   0     0 335           1,161   0   287  1,717      2,543    54,100   54,150       0   0   0             571   0    0 1,127      1,953
   51,350     51,400   0     0 325           1,150   0   279  1,706      2,532    54,150   54,200       0   0   0             561   0    0 1,117      1,942
   51,400     51,450   0     0 314           1,140   0   271  1,696      2,521    54,200   54,250       0   0   0             550   0    0 1,106      1,932
   51,450     51,500   0     0 304           1,129   0   263  1,685      2,511    54,250   54,300       0   0   0             540   0    0 1,096      1,921
   51,500     51,550   0     0 293           1,119   0   255  1,675      2,500    54,300   54,350       0   0   0             529   0    0 1,085      1,911
   51,550     51,600   0     0 283           1,108   0   247  1,664      2,490    54,350   54,400       0   0   0             519   0    0 1,075      1,900
   51,600     51,650   0     0 272           1,098   0   239  1,654      2,479    54,400   54,450       0   0   0             508   0    0 1,064      1,890
   51,650     51,700   0     0 262           1,087   0   231  1,643      2,469    54,450   54,500       0   0   0             498   0    0 1,054      1,879
   51,700     51,750   0     0 251           1,077   0   223  1,633      2,458    54,500   54,550       0   0   0             487   0    0 1,043      1,869
   51,750     51,800   0     0 241           1,066   0   215  1,622      2,448    54,550   54,600       0   0   0             477   0    0 1,033      1,858
   51,800     51,850   0     0 230           1,056   0   207  1,612      2,437    54,600   54,650       0   0   0             466   0    0 1,022      1,848
   51,850     51,900   0     0 220           1,045   0   199  1,601      2,427    54,650   54,700       0   0   0             455   0    0 1,012      1,837
   51,900     51,950   0     0 209           1,035   0   191  1,591      2,416    54,700   54,750       0   0   0             445   0    0 1,001      1,826
   51,950     52,000   0     0 199           1,024   0   183  1,580      2,406    54,750   54,800       0   0   0             434   0    0 990        1,816
   52,000     52,050   0     0 188           1,014   0   175  1,570      2,395    54,800   54,850       0   0   0             424   0    0 980        1,805
   52,050     52,100   0     0 178           1,003   0   167  1,559      2,385    54,850   54,900       0   0   0             413   0    0 969        1,795
   52,100     52,150   0     0 167           993     0   159  1,549      2,374    54,900   54,950       0   0   0             403   0    0 959        1,784
   52,150     52,200   0     0 156           982     0   151  1,538      2,364    54,950   55,000       0   0   0             392   0    0 948        1,774
   52,200     52,250   0     0 146           971     0   143  1,527      2,353    55,000   55,050       0   0   0             382   0    0 938        1,763
   52,250     52,300   0     0 135           961     0   135  1,517      2,342    55,050   55,100       0   0   0             371   0    0 927        1,753
   52,300     52,350   0     0 125           950     0   127  1,506      2,332    55,100   55,150       0   0   0             361   0    0 917        1,742
   52,350     52,400   0     0 114           940     0   119  1,496      2,321    55,150   55,200       0   0   0             350   0    0 906        1,732
   52,400     52,450   0     0 104           929     0   111  1,485      2,311    55,200   55,250       0   0   0             340   0    0 896        1,721
   52,450     52,500   0     0 93            919     0   103  1,475      2,300    55,250   55,300       0   0   0             329   0    0 885        1,711
   52,500     52,550   0     0 83            908     0   95   1,464      2,290    55,300   55,350       0   0   0             319   0    0 875        1,700
   52,550     52,600   0     0 72            898     0   87   1,454      2,279    55,350   55,400       0   0   0             308   0    0 864        1,690
   52,600     52,650   0     0 62            887     0   79   1,443      2,269    55,400   55,450       0   0   0             298   0    0 854        1,679
   52,650     52,700   0     0 51            877     0   71   1,433      2,258    55,450   55,500       0   0   0             287   0    0 843        1,669
   52,700     52,750   0     0 41            866     0   63   1,422      2,248    55,500   55,550       0   0   0             276   0    0 833        1,658
   52,750     52,800   0     0 30            856     0   55   1,412      2,237    55,550   55,600       0   0   0             266   0    0 822        1,647
   52,800     52,850   0     0 20            845     0   47   1,401      2,227    55,600   55,650       0   0   0             255   0    0 811        1,637
   52,850     52,900   0     0   9           835     0   39   1,391      2,216    55,650   55,700       0   0   0             245   0    0 801        1,626
   52,900     52,950   0     0   *           824     0   31   1,380      2,206    55,700   55,750       0   0   0             234   0    0 790        1,616
   52,950     53,000   0     0   0           814     0   23   1,370      2,195    55,750   55,800       0   0   0             224   0    0 780        1,605
   53,000     53,050   0     0   0           803     0   15   1,359      2,185    55,800   55,850       0   0   0             213   0    0 769        1,595
   53,050     53,100   0     0   0           792     0     7  1,348      2,174    55,850   55,900       0   0   0             203   0    0 759        1,584
   53,100     53,150   0     0   0           782     0     ** 1,338      2,163    55,900   55,950       0   0   0             192   0    0 748        1,574
   53,150     53,200   0     0   0           771     0     0  1,327      2,153    55,950   56,000       0   0   0             182   0    0 738        1,563

   ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC.
*  If the amount you are looking up from the worksheet is at least $52,900 but less than $52,918, and you have two qualifying children who have valid 
   SSNs, your credit is $2.
   If the amount you are looking up from the worksheet is $52,918 or more, and you have two qualifying children who have valid SSNs, you can’t take 
   the credit.
** If the amount you are looking up from the worksheet is at least $53,100 but less than $53,120, and you have one qualifying child who has a valid SSN, 
   your credit is $2.
   If the amount you are looking up from the worksheet is $53,120 or more, and you have one qualifying child who has a valid SSN, you can’t take the 
   credit.

                                                                                                                                           (Continued)

Publication 596 (2023)                                                                                                                                35

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Earned Income Credit (EIC) Table - Continued                                                                  (Caution. This is not a tax table.)
                               And your filing status is–                                                     And your filing status is–
If the amount you    Single, head of household,   Married filing jointly and you If the amount you   Single, head of household,   Married filing jointly and you 
are looking up from  or qualifying surviving      have–                          are looking up from or qualifying surviving      have–
the worksheet is–    spouse★ and you have–                                       the worksheet is–   spouse★ and you have–
                     0     1   2             3    0     1   2           3                            0    1   2              3    0    1   2          3
   At least But less       Your credit is–              Your credit is–          At least But less        Your credit is–              Your credit is–
              than                                                                        than
   56,000     56,050   0     0   0           171    0     0 727         1,553    58,800   58,850       0    0   0               0   0    0 138        963
   56,050     56,100   0     0   0           161    0     0 717         1,542    58,850   58,900       0    0   0               0   0    0 127        952
   56,100     56,150   0     0   0           150    0     0 706         1,532    58,900   58,950       0    0   0               0   0    0 116        942
   56,150     56,200   0     0   0           140    0     0 696         1,521    58,950   59,000       0    0   0               0   0    0 106        931
   56,200     56,250   0     0   0           129    0     0 685         1,511    59,000   59,050       0    0   0               0   0    0 95         921
   56,250     56,300   0     0   0           119    0     0 675         1,500    59,050   59,100       0    0   0               0   0    0 85         910
   56,300     56,350   0     0   0           108    0     0 664         1,490    59,100   59,150       0    0   0               0   0    0 74         900
   56,350     56,400   0     0   0           97     0     0 653         1,479    59,150   59,200       0    0   0               0   0    0 64         889
   56,400     56,450   0     0   0           87     0     0 643         1,468    59,200   59,250       0    0   0               0   0    0 53         879
   56,450     56,500   0     0   0           76     0     0 632         1,458    59,250   59,300       0    0   0               0   0    0 43         868
   56,500     56,550   0     0   0           66     0     0 622         1,447    59,300   59,350       0    0   0               0   0    0 32         858
   56,550     56,600   0     0   0           55     0     0 611         1,437    59,350   59,400       0    0   0               0   0    0 22         847
   56,600     56,650   0     0   0           45     0     0 601         1,426    59,400   59,450       0    0   0               0   0    0 11         837
   56,650     56,700   0     0   0           34     0     0 590         1,416    59,450   59,500       0    0   0               0   0    0   **       826
   56,700     56,750   0     0   0           24     0     0 580         1,405    59,500   59,550       0    0   0               0   0    0   0        816
   56,750     56,800   0     0   0           13     0     0 569         1,395    59,550   59,600       0    0   0               0   0    0   0        805
   56,800     56,850   0     0   0              *   0     0 559         1,384    59,600   59,650       0    0   0               0   0    0   0        795
   56,850     56,900   0     0   0              0   0     0 548         1,374    59,650   59,700       0    0   0               0   0    0   0        784
   56,900     56,950   0     0   0              0   0     0 538         1,363    59,700   59,750       0    0   0               0   0    0   0        773
   56,950     57,000   0     0   0              0   0     0 527         1,353    59,750   59,800       0    0   0               0   0    0   0        763
   57,000     57,050   0     0   0              0   0     0 517         1,342    59,800   59,850       0    0   0               0   0    0   0        752
   57,050     57,100   0     0   0              0   0     0 506         1,332    59,850   59,900       0    0   0               0   0    0   0        742
   57,100     57,150   0     0   0              0   0     0 496         1,321    59,900   59,950       0    0   0               0   0    0   0        731
   57,150     57,200   0     0   0              0   0     0 485         1,311    59,950   60,000       0    0   0               0   0    0   0        721
   57,200     57,250   0     0   0              0   0     0 474         1,300    60,000   60,050       0    0   0               0   0    0   0        710
   57,250     57,300   0     0   0              0   0     0 464         1,289    60,050   60,100       0    0   0               0   0    0   0        700
   57,300     57,350   0     0   0              0   0     0 453         1,279    60,100   60,150       0    0   0               0   0    0   0        689
   57,350     57,400   0     0   0              0   0     0 443         1,268    60,150   60,200       0    0   0               0   0    0   0        679
   57,400     57,450   0     0   0              0   0     0 432         1,258    60,200   60,250       0    0   0               0   0    0   0        668
   57,450     57,500   0     0   0              0   0     0 422         1,247    60,250   60,300       0    0   0               0   0    0   0        658
   57,500     57,550   0     0   0              0   0     0 411         1,237    60,300   60,350       0    0   0               0   0    0   0        647
   57,550     57,600   0     0   0              0   0     0 401         1,226    60,350   60,400       0    0   0               0   0    0   0        637
   57,600     57,650   0     0   0              0   0     0 390         1,216    60,400   60,450       0    0   0               0   0    0   0        626
   57,650     57,700   0     0   0              0   0     0 380         1,205    60,450   60,500       0    0   0               0   0    0   0        616
   57,700     57,750   0     0   0              0   0     0 369         1,195    60,500   60,550       0    0   0               0   0    0   0        605
   57,750     57,800   0     0   0              0   0     0 359         1,184    60,550   60,600       0    0   0               0   0    0   0        594
   57,800     57,850   0     0   0              0   0     0 348         1,174    60,600   60,650       0    0   0               0   0    0   0        584
   57,850     57,900   0     0   0              0   0     0 338         1,163    60,650   60,700       0    0   0               0   0    0   0        573
   57,900     57,950   0     0   0              0   0     0 327         1,153    60,700   60,750       0    0   0               0   0    0   0        563
   57,950     58,000   0     0   0              0   0     0 317         1,142    60,750   60,800       0    0   0               0   0    0   0        552
   58,000     58,050   0     0   0              0   0     0 306         1,132    60,800   60,850       0    0   0               0   0    0   0        542
   58,050     58,100   0     0   0              0   0     0 295         1,121    60,850   60,900       0    0   0               0   0    0   0        531
   58,100     58,150   0     0   0              0   0     0 285         1,110    60,900   60,950       0    0   0               0   0    0   0        521
   58,150     58,200   0     0   0              0   0     0 274         1,100    60,950   61,000       0    0   0               0   0    0   0        510
   58,200     58,250   0     0   0              0   0     0 264         1,089    61,000   61,050       0    0   0               0   0    0   0        500
   58,250     58,300   0     0   0              0   0     0 253         1,079    61,050   61,100       0    0   0               0   0    0   0        489
   58,300     58,350   0     0   0              0   0     0 243         1,068    61,100   61,150       0    0   0               0   0    0   0        479
   58,350     58,400   0     0   0              0   0     0 232         1,058    61,150   61,200       0    0   0               0   0    0   0        468
   58,400     58,450   0     0   0              0   0     0 222         1,047    61,200   61,250       0    0   0               0   0    0   0        458
   58,450     58,500   0     0   0              0   0     0 211         1,037    61,250   61,300       0    0   0               0   0    0   0        447
   58,500     58,550   0     0   0              0   0     0 201         1,026    61,300   61,350       0    0   0               0   0    0   0        437
   58,550     58,600   0     0   0              0   0     0 190         1,016    61,350   61,400       0    0   0               0   0    0   0        426
   58,600     58,650   0     0   0              0   0     0 180         1,005    61,400   61,450       0    0   0               0   0    0   0        415
   58,650     58,700   0     0   0              0   0     0 169         995      61,450   61,500       0    0   0               0   0    0   0        405
   58,700     58,750   0     0   0              0   0     0 159         984      61,500   61,550       0    0   0               0   0    0   0        394
   58,750     58,800   0     0   0              0   0     0 148         974      61,550   61,600       0    0   0               0   0    0   0        384

   ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC.
*  If the amount you are looking up from the worksheet is at least $56,800 but less than $56,838, and you have three qualifying children who have valid 
   SSNs, your credit is $4.
   If the amount you are looking up from the worksheet is $56,838 or more, and you have three qualifying children who have valid SSNs, you can’t take 
   the credit.
** If the amount you are looking up from the worksheet is at least $59,450 but less than $59,478, and you have two qualifying children who have valid 
   SSNs, your credit is $3.
   If the amount you are looking up from the worksheet is $59,478 or more, and you have two qualifying children who have valid SSNs, you can’t take 
   the credit.

                                                                                                                                           (Continued)

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Earned Income Credit (EIC) Table - Continued                                                                 (Caution. This is not a tax table.)
                              And your filing status is–                                                     And your filing status is–
If the amount you   Single, head of household,   Married filing jointly and you If the amount you   Single, head of household,   Married filing jointly and you 
are looking up from or qualifying surviving      have–                          are looking up from or qualifying surviving      have–
the worksheet is–   spouse★ and you have–                                       the worksheet is–   spouse★ and you have–
                    0     1   2             3    0     1   2           3                            0    1   2              3    0    1   2          3
  At least But less       Your credit is–              Your credit is–          At least But less        Your credit is–              Your credit is–
             than                                                                        than
  61,600     61,650   0     0   0              0   0     0   0         373      62,800   62,850       0    0   0               0   0    0   0        121
  61,650     61,700   0     0   0              0   0     0   0         363      62,850   62,900       0    0   0               0   0    0   0        110
  61,700     61,750   0     0   0              0   0     0   0         352      62,900   62,950       0    0   0               0   0    0   0        100
  61,750     61,800   0     0   0              0   0     0   0         342      62,950   63,000       0    0   0               0   0    0   0         89
  61,800     61,850   0     0   0              0   0     0   0         331      63,000   63,050       0    0   0               0   0    0   0         79
  61,850     61,900   0     0   0              0   0     0   0         321      63,050   63,100       0    0   0               0   0    0   0         68
  61,900     61,950   0     0   0              0   0     0   0         310      63,100   63,150       0    0   0               0   0    0   0         57
  61,950     62,000   0     0   0              0   0     0   0         300      63,150   63,200       0    0   0               0   0    0   0         47
  62,000     62,050   0     0   0              0   0     0   0         289      63,200   63,250       0    0   0               0   0    0   0         36
  62,050     62,100   0     0   0              0   0     0   0         279      63,250   63,300       0    0   0               0   0    0   0         26
  62,100     62,150   0     0   0              0   0     0   0         268      63,300   63,350       0    0   0               0   0    0   0         15
  62,150     62,200   0     0   0              0   0     0   0         258      63,350   63,400       0    0   0               0   0    0   0         *
  62,200     62,250   0     0   0              0   0     0   0         247
  62,250     62,300   0     0   0              0   0     0   0         236
  62,300     62,350   0     0   0              0   0     0   0         226
  62,350     62,400   0     0   0              0   0     0   0         215
  62,400     62,450   0     0   0              0   0     0   0         205
  62,450     62,500   0     0   0              0   0     0   0         194
  62,500     62,550   0     0   0              0   0     0   0         184
  62,550     62,600   0     0   0              0   0     0   0         173
  62,600     62,650   0     0   0              0   0     0   0         163
  62,650     62,700   0     0   0              0   0     0   0         152
  62,700     62,750   0     0   0              0   0     0   0         142
  62,750     62,800   0     0   0              0   0     0   0         131

  ★  Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $63,350 but less than $63,398, and you have three qualifying children who have valid 
  SSNs, your credit is $5.
  If the amount you are looking up from the worksheet is $63,398 or more, and you have three qualifying children who have valid SSNs, you can’t take 
  the credit.

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                    To help us develop a more useful index, please let us know if you have ideas for index entries.
Index               See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                          2555   6                            Permanently and totally 
A                                         4029   7 8,                          disabled  11
Adopted child    9                        4361   7 8,                         Publications (See Tax help)
Adoption taxpayer identification          4797   2
  number (ATIN)     12                    8814   2                            Q
Age test (See Qualifying child)           8862   20                           Qualifying child 2 3 9,  , 
Alimony 8                               Foster care payments     8             Age test 9
Annuities 8                             Foster child  9 15 17, ,               Home    11
Armed forces     8 11 12 18, , ,        Fraud 20 21,                           Joint return test 9
Assistance (See Tax help)                                                      Permanently and totally disabled                 11
                                        H                                      Relationship test  9
B                                       Head of household    4 8 12,  ,        Residency test  11
Basic Allowance for Housing             Home:                                  United States  11
  (BAH) 8                                 Homeless shelter   18
Basic Allowance for Subsistence           Military 18                         R
  (BAS) 8                                 United States 18                    Railroad retirement benefits               8
Birth of child   11                     Homeless    11 18,                    Registered domestic partner                8
                                                                              Relationship test (See Qualifying 
C                                       I                                      child)
California domestic partner        8    Income that is not earned income    8 Reminders  3
Child:                                  Individual taxpayer identification    Residency test (See Qualifying child)
  Adopted child   9                       number (ITIN)    5 12, 
  Birth or death of 11                  Inmate  8                             S
  Foster child   9 15 17, ,             Interest  8                           Salaries, wages, and tips   7 18, 
  Kidnapped child   11                  Investment income    6                Schedules:
  Married child  12                                                            C 19
Child support    8                      J                                      C-EZ   19
Clergy 18                               Joint return test (See Qualifying      EIC 9 12 18 20, , -
Combat zone pay     19                    child)                               SE 18 19, 
Community    4 8,                                                             School 11
Conservation Reserve Program            K                                     Self-employed persons      7 18 19,        , 
  payments   8                          Kidnapped child    11                 Self-employment income      18
                                                                              Self-employment tax   19
D                                       M                                     Separated parents, special rule                   12
Death of child   11                     Married child   12                    Social security benefits   8
Detailed examples   21                  Married filing a joint return   5     Social security number (SSN)                 4 5,  , 
Disability benefits 8                   Military:                              12 21, 
Disabled  11                              Combat pay    8                     Statutory employee   7 18 20, -
Disallowance of the EIC       20          Nontaxable pay   8                  Strike benefits 7
Dividend income     8                     Outside U.S.  11                    Student 11
Divorced parents, special rule       14 Minister  7 18, 
Domestic partner    8                                                         T
                                        N                                     Tax help 22
E                                                                             Taxpayer identification number:
                                        Net earnings, self-employment     7
Earned income     7                     Nevada domestic partner    8           Adoption identification number 
EITC Assistant   3                      Nonresident alien    5 21,               (ATIN)  12
Examples, detailed    21                                                       Individual taxpayer identification 
Extended active duty        11 18,      O                                        number (ITIN)    5
                                                                               Social security number (SSN)                5
                                        Online help:
F                                                                             Tiebreaker rules   13
                                          EITC Assistant   3
Figuring EIC yourself       18 19,                                            Tips, wages, and salaries                  7 18, 
Filing status:                          P
                                                                              U
  Head of household   5                 Parents, divorced or separated    12, 
  Married filing separately   5           14                                  Unemployment compensation                        8
Forms:                                  Partner, domestic    8                United States 11
  1040 2 4 6,  -                        Passive activity  6
  1040X 5                               Pensions   8

38                                                                                         Publication 596 (2023)

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                                Washington domestic partner        8  Worksheet 2 7
V                               Welfare benefits 8
Veterans' benefits 8            Workers' compensation benefits       8
                                Workfare payments 8
W                               Worksheet 1 6
Wages, salaries, and tips 7 18, 

Publication 596 (2023)                                                                                                   39

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