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            Department of the Treasury                        Contents
            Internal Revenue Service
                                                              What's New for 2022       . . . . . . . . . . . . . . . . . . . . . . . .  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 Income 
                                                              Rule 3—If You Are Separated From Your 
                                                                    Spouse and Not Filing a Joint Return, You 
Credit (EIC)                                                        Must Meet Certain Rules . . . . . . . . . . . . . . . . .            5
                                                              Rule 4—You Must Be a U.S. Citizen or 
                                                                    Resident Alien All Year         . . . . . . . . . . . . . . . . . .  5
For use in preparing
                                                              Rule 5—You Cannot File Form 2555                      . . . . . . . . . .  6
                                                              Rule 6—Your Investment Income Must Be 
2022 Returns                                                        $10,300 or Less       . . . . . . . . . . . . . . . . . . . . . . .  6
                                                              Rule 7—You Must Have Earned Income . . . . . . . .                         7
                                                              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
                                                              How To Get Tax Help         . . . . . . . . . . . . . . . . . . . . . .    22
                                                              EIC Eligibility Checklist       . . . . . . . . . . . . . . . . . . . .    26
                                                              Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  37

                                                              Future Developments
Get forms and other information faster and easier at:
• IRS.gov (English)         • IRS.gov/Korean (한국어)            For the latest information about developments related to 
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)       Pub.  596,  such  as  legislation  enacted  after  it  was 
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) published, go to IRS.gov/Pub596.

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What Is the EIC? Can I Claim the EIC?
The EIC is a tax credit for certain people who work and To claim the EIC, you must meet certain rules. These
have earned income under $59,187. A tax credit usually rules are summarized in Table 1.
means more money in your pocket. It reduces the amount
of tax you owe. The EIC may also give you a refund.

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 2022 return tests. 12. You can’t be the • $53,057 ($59,187 for
• $53,057 ($59,187 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 security separated from your the EIC. qualifying child of another
numbers (SSNs), spouse and not filing a person. • $49,399 ($55,529 for
joint return. 10. You can’t be a married filing jointly) if you
• $49,399 ($55,529 for qualifying child of another 14. You must have lived have two qualifying
married filing jointly) if you 4. You must be a U.S. person. in 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.
social SSNs, • $43,492 ($49,622 for
5. You can’t file Form married filing jointly) if you
• $43,492 ($49,622 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 • $16,480 ($22,610 for
income must be $10,300 married filing jointly) if you
• $16,480 ($22,610 for or less. don’t have a qualifying
married filing jointly) if you child who has a valid SSN.
don’t have a qualifying 7. You must have earned
child who has a valid SSN. income.

• You are reporting an amount on Form 1040 or
1040-SR, line 7, that includes an amount from Form
4797.
Do I Need This Publication?
If none of the statements above apply to you, your tax
Certain people who file Form 1040 or 1040-SR must use form instructions may have all the information you need to
Worksheet 1 in this publication, instead of Step 2 in their find out if you can claim the EIC and to figure your EIC.
Form 1040 instructions, when they are checking whether You may not need this publication. But you can read it to
they can take the EIC. You are one of those people if any find out whether you can take the EIC and to learn more
of the following statements are true for 2022. about the EIC.
• You are filing Schedule E (Form 1040).
• You are reporting income from the rental of personal
property not used in a trade or business. Do I Have To Have a Child To

• You are reporting income on Schedule 1 (Form 1040), Qualify for the EIC?
line 8z, from Form 8814 (relating to election to report
child's interest and dividends). 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
• You have income or loss from a passive activity.
income is less than $16,480 ($22,610 if married filing
jointly). See chapter 3.

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$10,300. See Rule 6—Your Investment Income Must Be
$10,300 or Less.
How Do I Figure the Amount of

EIC?
If you can claim the EIC, you can either have the IRS Reminders
figure your credit, or you can figure it yourself. To figure it Self-only EIC. If your qualifying child is treated under the
yourself, you can complete a worksheet in the instructions tiebreaker rules as the qualifying child of another person
for the form you file. To find out how to have the IRS figure for 2022, you may be able to take the EIC using the rules
it for you, see chapter 4. in chapter 3 for taxpayers who don't have a qualifying
child.
File Schedule EIC (Form 1040) if you have a qualify-
How Can I Quickly Locate ing child. If you have at least one child who meets the
conditions to be your qualifying child for purposes of
Specific Information? claiming the EIC, complete and attach Schedule EIC to
your Form 1040 or 1040-SR even if that child doesn't have
You can use the index to look up specific information. In a valid SSN. For more information, including how to com-
most cases, index entries will point you to headings, plete Schedule EIC if your qualifying child doesn't have a
tables, or a worksheet. valid SSN, see Schedule EIC.
Increased EIC on certain joint returns. A married per-
son filing a joint return may get more EIC than someone
Is There Help Online? with the same income but a different filing status. As a re-
sult, the EIC Table has different columns for married per-
Yes. You can use the EITC Qualification Assistant at sons filing jointly than for everyone else. When you look
IRS.gov/EITC to find out if you may be eligible for the up your EIC in the EIC Table, be sure to use the correct
credit. The EITC Qualification Assistant is available in column for your filing status and the number of qualifying
English and Spanish. children with a valid SSN you have.
Separated spouses. If you are married, but don’t file a
joint return, you may qualify to claim the EIC. See Rule
3—If You Are Separated From Your Spouse and Not Fil-
What's New for 2022
ing a Joint Return, You Must Meet Certain Rules, for more
Earned income amount. The maximum amount of in- information.
come you can earn and still get the credit has changed. EIC has no effect on certain welfare benefits. Any re-
You may be able to take the credit if: fund you receive because of the EIC can’t be counted as
• You have three or more qualifying children who have income when determining whether you or anyone else is
valid SSNs and you earned less than $53,057 eligible for benefits or assistance, or how much you or
($59,187 if married filing jointly), anyone else can receive, under any federal program or
under any state or local program financed in whole or in
• You have two qualifying children who have valid SSNs part with federal funds. These programs include the fol-
and you earned less than $49,399 ($55,529 if married lowing.
filing jointly),
• Temporary Assistance for Needy Families (TANF).
• You have one qualifying child who has a valid SSN
and you earned less than $43,492 ($49,622 if married • Medicaid.
filing jointly), or • Supplemental Security Income (SSI).
• You don't have a qualifying child who has a valid SSN • Supplemental Nutrition Assistance Program (food
and you earned less than $16,480 ($22,610 if married stamps).
filing jointly).
• Low-income housing.
Your AGI must also be less than the amount just listed
In addition, when determining eligibility, the refund can’t
that applies to you. For details, see Rules 1 and 15.
be counted as a resource for at least 12 months after you
Age requirements for taxpayers without a qualifying receive it. Check with your local benefit coordinator to find
child. The special rules that changed the age require- out if your refund will affect your benefits.
ments for certain filers claiming the EIC without a qualify- Medicaid waiver payments. For information on how
ing child were limited to 2021. For 2022, to claim the EIC Medicaid waiver payments are treated for purposes of the
without a qualifying child, you must be at least age 25 but EIC, see Earned Income.
under age 65. See Rule 11—You Must Meet the Age Re-
Don't overlook your state credit. If you can claim the
quirements, for more information.
EIC on your federal income tax return, you may be able to
Investment income amount. The maximum amount of take a similar credit on your state or local income tax re-
investment income you can have and still get the credit is turn. For a list of states that offer a state EIC, go to
IRS.gov/EITC.

Publication 596 (2022) Page 3

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EIC questioned by IRS. The IRS may ask you to provide seven rules, you can’t get the credit and you don't need to
documents to prove you are entitled to claim the EIC. We read the rest of the publication.
will tell you what documents to send us. These may in-
If you meet all seven rules in this chapter, then read either
clude birth certificates, school records, etc. The process
chapter 2 or chapter 3 (whichever applies) for more rules
of establishing your eligibility will delay your refund.
you must meet.
Spanish version of Pub. 596. Pub. 596(SP), Crédito
por Ingreso del Trabajo, is a Spanish translation of Pub.
596. Go to IRS.gov/Pub596SP. Or see Ordering forms
and publications or How To Get Tax Help, later, to find out Rule 1—Adjusted Gross
how to order this and other IRS forms and publications.
Income (AGI) Limits
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for Your adjusted gross income (AGI) must be less than:
Missing & Exploited Children® (NCMEC). Photographs of
• $53,057 ($59,187 for married filing jointly) if you have
missing children selected by the Center may appear in
three or more qualifying children who have valid
this publication on pages that would otherwise be blank.
SSNs,
You can help bring these children home by looking at the
photographs and calling 800-THE-LOST (800-843-5678) • $49,399 ($55,529 for married filing jointly) if you have
if you recognize a child. two qualifying children who have valid SSNs,
Comments and suggestions. We welcome your com- • $43,492 ($49,622 for married filing jointly) if you have
ments about this publication and suggestions for future one qualifying child who has a valid SSN, or
editions.
• $16,480 ($22,610 for married filing jointly) if you don't
You can send us comments through IRS.gov/ have a qualifying child who has a valid SSN.
FormComments. Or, you can write to the Internal Reve-
nue Service, Tax Forms and Publications, 1111 Constitu- Adjusted gross income (AGI). AGI is the amount on
tion Ave. NW, IR-6526, Washington, DC 20224. Form 1040 or 1040-SR, line 11.
Although we can’t respond individually to each com- If your AGI is equal to or more than the applicable limit
ment received, we do appreciate your feedback and will listed above, you can’t claim the EIC. You don't need to
consider your comments and suggestions as we revise read the rest of this publication.
our tax forms, instructions, and publications. Don’t send
tax questions, tax returns, or payments to the above ad- Example—AGI is more than limit. Your AGI is
dress. $45,000, you are single, and you have one qualifying child
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 $43,492. 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 $49,622.
to the IRS Interactive Tax Assistant page at IRS.gov/
Help/ITA where you can find topics by using the search Community property. If you are married, but qualify to
feature or viewing the categories listed. file as head of household or married filing separately un-
Getting tax forms, instructions, and publications. Go der special rules for married taxpayers living apart (see
to IRS.gov/Forms to download current and prior-year Rule 3), and live in a state that has community property
forms, instructions, and publications. laws, your AGI includes that portion of both your and your
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 2022 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

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or before the due date of your 2022 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  exten-
the due date of your 2022 return (including extensions) or 
                                                                   sion by making an electronic payment by the due date of 
it was issued solely to apply for or receive a federally fun-
                                                                   your 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  Special rule for separated spouses. You can claim the 
only with DHS authorization,” you have a valid SSN, but            EIC if you are married, not filing a joint return, had a quali-
only if that authorization is still valid.                         fying child who lived with you for more than half of 2022, 
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 2022, or
If an SSN for you or your spouse is missing from your 
return  because  either  you  or  your  spouse  didn't  have  a    • You are legally separated according to your state law 
                                                                     under a written separation agreement or a decree of 
valid SSN on or before the due date of your 2022 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 2022.
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 2022 return (in-          of Schedule EIC (Form 1040).
cluding  extensions)  you  or  your  spouse  became  eligible          Make  sure  you  complete  and  attach  Sched-
for  a  social  security  card  without  "Not  valid  for  employ- TIP ule EIC to your return to list your qualifying child 
ment" printed on it, you may claim the EIC on an original              (or children). Complete and attach Schedule EIC 
or  amended  2022  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  2022  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 
due date of your 2022 return (including extensions), enter         Rule 4—You Must Be a U.S. 

"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 2022 return.                                         Year
Getting an SSN.      If you (or your spouse, if filing a joint 
return) don't have an SSN, you can apply for one by filing         If  you  were  a  nonresident  alien  for  any  part  of  the  year, 
Form SS-5 with the SSA. You can get Form SS-5 online at            you can’t claim the EIC unless your filing status is married 
SSA.gov/forms/ss-5.pdf, from your local SSA office, or by          filing  jointly.  You  can  use  that  filing  status  only  if  your 
calling the SSA at 800-772-1213.                                   spouse is a U.S. citizen or resident alien and you choose 
                                                                   to be treated as a U.S. resident. If you make this choice, 

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you  and  your  spouse  are  taxed  on  your  worldwide  in-             U.S.  Citizens  and  Resident  Aliens  Abroad,  for  more  de-
come.  If  you  need  more  information  on  making  this                tailed information.
choice,  get  Pub.  519,  U.S.  Tax  Guide  for  Aliens.  If  you 
were a nonresident alien for any part of the year and your 
filing  status  isn't  married  filing  jointly,  enter  “No”  on  the 
                                                                         Rule 6—Your Investment 
dotted line next to line 27 (Form 1040 or 1040-SR).
                                                                         Income Must Be $10,300 or 

Rule 5—You Cannot File Form                                              Less

2555                                                                     You can’t claim the EIC unless your investment income is 
                                                                         $10,300 or less. If your investment income is more than 
You  can’t  claim  the  EIC  if  you  file  Form  2555,  Foreign         $10,300, you can’t claim the credit.
Earned  Income.  You  file  these  forms  to  exclude  income            Use Worksheet 1 in this chapter to figure your invest-
earned in foreign countries from your gross income, or to                ment income.
deduct or exclude a foreign housing amount. U.S. posses-
sions 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 $10,300?
     Yes. You can’t take the credit.
     No. Go to Step 3 of the Form 1040 instructions for line 27 to find out if you can take the credit (unless 
    you are using this publication to find out if you can take the credit; in that case, go to Rule 7 next).
Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, don’t take into account any royalty income (or loss) 
included on line 26 of Schedule E or any income (or loss) included in your earned income or on line 1, 2, 3, 4, 7, or 10 of this worksheet. To 
find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. If any of the rental real 
estate income (or loss) included on Schedule E, line 26, isn’t from a passive activity, enter “NPA” and the amount of that income (or loss) on 
the dotted line next to line 26.

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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           see Nontaxable combat pay in chapter 4.
or  a  statutory  employee,  you  will  figure  your  earned  in-
                                                                 Net  earnings  from  self-employment.                                                                       You  may  have 
come on EIC Worksheet B in the Form 1040 instructions.
                                                                 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 
                                                                 you  receive  a  Form  W-2  on  which  the  “Statutory  em-
2. Net earnings from self-employment.                            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. 
income  not  reported  on  Form  W-2,  in  box  1,  include      You should report the amount of your taxable strike and 
household  employee  wages,  tip  income  not  reported  to      lockout benefits on Form 1040 or 1040-SR, line 1h. 
your  employer,  certain  Medicaid  waiver  payments  if  you 

                                                                     Chapter 1          Rules for Everyone    Page 7

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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 Earnings while an inmate. Amounts received for serv-
Security 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 Workfare payments. Nontaxable workfare payments
of 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
partners. If you are a registered domestic partner in Ne-
Disability Benefits
vada, Washington, or California, the same rules apply.
If you retired on disability, taxable benefits you receive un- Your earned income for the EIC doesn't include any
der your employer's disability retirement plan are consid- amount earned by your partner. Your earned income in-
ered earned income until you reach minimum retirement cludes the entire amount you earned. For details, see
age. Minimum retirement age is generally the earliest age Pub. 555.
at which you could have received a pension or annuity if
Conservation Reserve Program (CRP) payments. If
you weren’t disabled. You must report your taxable disa-
you were receiving social security retirement benefits or
bility payments on line 1h of Form 1040 or 1040-SR until
social security disability benefits at the time you received
you reach minimum retirement age.
any CRP payments, your CRP payments aren't earned in-
Beginning on the day after you reach minimum retire- come for the EIC.
ment age, payments you receive are taxable as a pension
and aren't considered earned income. Report taxable Nontaxable military pay. Nontaxable pay for members
pension payments on Form 1040 or 1040-SR, lines 5a of the Armed Forces isn't considered earned income for
and 5b. the EIC. Examples of nontaxable military pay are combat
pay, the Basic Allowance for Housing (BAH), and the Ba-
Disability insurance payments. Payments you re- sic Allowance for Subsistence (BAS). See Pub. 3, Armed
ceived from a disability insurance policy that you paid the Forces' Tax Guide, for more information.
premiums for aren't earned income. It doesn't matter
Combat pay. You can elect to include your non-
whether you have reached minimum retirement age. If this
TIP taxable combat pay in earned income for the EIC.
policy is through your employer, the amount may be
See Nontaxable combat pay in chapter 4.
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

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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 2022 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 • A state or local government agency,
to complete Schedule EIC if your qualifying child or chil- • A tax-exempt organization licensed by a state, and
dren don’t have valid SSNs, see Schedule EIC. If you
meet all the rules in chapter 1 and this chapter, read chap- • An Indian tribal government or an organization author-
ized by an Indian tribal government to place Indian
ter 4 to 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 2022 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 2022, 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 2022, 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.

Chapter 2 Rules if You Have a Qualifying Child Page 9

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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 2022 and younger than you 
                                     (or your spouse, if ling jointly)

                                                       OR
                     Under age 24 at the end of 2022, 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 2022 (or is ling a 
                     joint return for 2022 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 2022.
                              You can't claim the EIC for a child who didn't live with you for 
                              more than half of the year, even if you paid most of the child's 
                     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
B is younger than your spouse, B is your qualifying child, for more than half of 2022.
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. pos-
The 5 calendar months need not be consecutive. sessions 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 per- your extended active duty, you are still considered to have
manently and totally disabled if both of the following apply. been on extended active duty even if you don't serve
1. Your child can’t engage in any substantial gainful ac- more 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 2022 is treated as having lived with you for more than half
be expected to last continuously for at least a year or of 2022 if your home was the child's home for more than
can lead to death. half the time the child was alive in 2022.

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 2022, 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 2022, or the child was an eligible foster child placed
institutional therapy or training, school attendance, clubs, with you during 2022, the child is considered to have lived
social programs, and similar activities. However, doing with you for more than half of 2022 if your main home was
this kind of work may show that the child is able to engage this child's main home for more than half the time this child
in substantial gainful activity. was adopted or placed with you in 2022.
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 2022 return (including 
1. The year there is a determination that the child is 
                                                                     extensions), unless the child was born and died in 2022 
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 
Example 1—Child files joint return.          You supported                   an SSN for the child being adopted until the adop-
your 18-year-old child who lived with you all year while the                 tion is final.
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, 
Example 2—Child files joint return to get refund of                  see 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         gration  status  has  changed  so  that  your  child  is 
their pay, so they file a joint return only to get a refund of       now a U.S. citizen or permanent resident, ask the SSA for 
the  withheld  taxes.  The  exception  to  the  joint  return  test  a social security card without the legend.
applies, 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 
opportunity 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   One Person To Claim the EIC
child 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 six 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
biological or adoptive parent of an individual. It does not from a job, and their AGI is $22,000. Your child’s other pa-
include a stepparent or foster parent unless that person rent did not live with you or S. The special rule explained
has adopted the individual. later for divorced or separated parents (or parents who
live apart) doesn't apply. S is a qualifying child of both you
• If only one of the persons is the child's parent, the and your parent because S meets the relationship, age,
child is treated as the qualifying child of the parent. residency, and joint return tests for both you and your pa-
• If the parents file a joint return together and can claim rent. However, only one of you can treat S as a qualifying
the child as a qualifying child, the child is treated as child to claim the EIC (and the other tax benefits listed
the qualifying child of the parents. earlier in this chapter for which that person qualifies). S
isn't a qualifying child of anyone else, including the child’s
• If the parents don't file a joint return together but both
other parent. If you don't claim S as a qualifying child for
parents claim the child as a qualifying child, the IRS
the EIC or any of the other tax benefits listed earlier, your
will treat the child as the qualifying child of the parent
parent can treat S as a qualifying child to claim the EIC
with whom the child lived for the longer period of time
(and any of the other tax benefits listed earlier for which
during the year. If the child lived with each parent for
your parent 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 does so claim the child, the child is treated facts are the same as in Example 1 except that you and
as the qualifying child of the person who had the high- your parent both claim S as a qualifying child. In this case,
est AGI for the year, but only if that person's AGI is you as the child's parent will be the only one allowed to
higher than the highest AGI of any of the child's pa- claim S as a qualifying child for the EIC and the other tax
rents who can 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 2022, 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 $16,480.
qualifying child.
Example 4—Qualifying children split between two
Subject to these tiebreaker rules, you and the other persons. The facts are the same as in Example 1 except
person may be able to choose which of you claims the that you also have two other young children who are quali-
child as a qualifying child. See Examples 1 through 12. fying children of both you and your parent. Only one of
If you can’t claim the EIC because your qualifying child you 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 2022, 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

Chapter 2 Rules if You Have a Qualifying Child Page 13

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child of your parent. Because of Rule 10, discussed next,           so 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 2022 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             your  spouse  doesn't  meet  the  requirements  to  claim  the 
as 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 
children for the EIC.                                               child and dependent care expenses because your spou-
                                                                    se’s filing status is married filing separately and you and 
Example 6—Grandparent with too much earned in-                      your spouse didn't live apart for the last 6 months of 2022. 
come to claim EIC.    The facts are the same as in Exam-            See 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 quali-
                                                                    fying  child  of  both  you  and  L’s  other  parent  because  L 
Example 7—Parent with too much earned income                        meets  the  relationship,  age,  residency,  and  joint  return 
to claim EIC.  The facts are the same as in Example 1               tests  for  both  you  and  L’s  other  parent.  Your  earned  in-
except  that  you  earned  $50,000  from  your  job  and  your      come and AGI are $12,000, and L’s other parent’s earned 
AGI is $50,500. Your earned income is too high for you to           income  and  AGI  are  $14,000.  Neither  of  you  had  any 
claim the EIC. But your parent can’t claim the EIC either,          other income. L’s other parent agrees to let you treat the 
because your parent’s AGI isn't higher than yours.                  child as a qualifying child. This means if L’s other parent 
                                                                    doesn't claim L as a qualifying child for the EIC or any of 
Example 8—Separated parents.     You, your spouse, 
                                                                    the other tax benefits listed earlier, you can claim L as a 
and your 10-year-old child, J, lived together until August 1, 
                                                                    qualifying child for the EIC and any of the other tax bene-
2022, when your spouse moved out of the household. In 
                                                                    fits listed 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    Example 11—Unmarried parents claim same child. 
of 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 
means, if your spouse doesn't claim J as a qualifying child         income  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, 
2022 and, while you did live apart at the end of 2022, 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  de- Special  rule  for  divorced  or  separated  parents  (or 
pendent care expenses because your filing status is mar-            parents who live apart).   A child will be treated as the 
ried filing separately and you and your spouse didn't live          qualifying child of the noncustodial parent if all of the fol-
apart for the last 6 months of 2022. 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 qual-
                                                                        b. Are separated under a written separation agree-
ifying child. This is because, during 2022, 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,          2022.
your spouse's filing status is also married filing separately, 

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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 2022.                                           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 2022 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 2022.                                         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 2022 tax return, and 
Rule 10—You Cannot Be a                                           doesn't file a 2022 tax return. As a result, you aren't your 
                                                                  parent’s  qualifying  child.  You  can  claim  the  EIC  if  you 
Qualifying Child of Another                                       meet 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 
person files jointly);                                            get the EIC, your parent isn't filing it only to get a refund of 
                                                                  income  tax  withheld.  As  a  result,  you  are  your  parent's 
b. Under age 24 at the end of the year, a student,                qualifying 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.

                                                       Chapter 2      Rules if You Have a Qualifying Child    Page 15

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                                                                       at least age 25 but under age 65 at the end of 2022, or 
                                                                       your spouse was at least age 25 but under age 65 at the 
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, 1998, 
a Qualifying Child
                                                                       they aren't considered at least age 25 at the end of 2022 
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          with your spouse who died in August 2022. You are age 
rules, in addition to the rules in chapters 1 and 4, to qualify        67. Your spouse would have become age 65 in November 
for  the  EIC  without  a  qualifying  child.  If  you  meet  all  the 2022. Because your spouse was under age 65 when they 
rules in chapter 1 and this chapter, read chapter 4 to find            died, you meet the age test.
out 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              1997, and died on February 13, 2022. 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, 2022, 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 2022.
TIP   child, but also meets the tests to be the qualifying 
                                                                       Death of taxpayer. A taxpayer who died in 2022 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, 1998, 
                                                                       they aren't considered at least age 25 at the end of 2022 
                                                                       unless they were at least age 25 at the time of death.
Rule 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                Dependent of Another Person
of 2022. If you are married filing a joint return, either you or 
your spouse must be at least age 25 but under age 65 at                If you aren't filing a joint return, you meet this rule if you 
the end of 2022. 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, 1957, and before January 2, 1998. 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, 1957, and be-                  as a dependent."
fore January 2, 1998.
                                                                       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 2022, 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 2022, 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           more than half of the year.
could 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 
                                                                      see Rule 8.
a  dependent  if  you  and  your  spouse  file  a  joint  return 
merely to claim a refund of income tax withheld or estima-            If  you  are  a  qualifying  child  of  another  taxpayer,  you 
ted  tax  paid.  But  neither  you  nor  your  spouse  can  be        can’t  claim  the  EIC.  This  is  true  even  if  the  person  for 
claimed  as  a  dependent  by  another  person  if  you  claim        whom you are a qualifying child doesn't claim the EIC or 
the EIC on your 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       Example.   You lived with your parent all year. You are 
with your parents and had $800 of wages from part-time                age 26, unmarried, and permanently and totally disabled. 
jobs and no other income. Neither you nor your spouse is              Your  only  income  was  from  a  community  center  where 
required to file a tax return. You don't have a child. Taxes          you  went  three  days  a  week  to  answer  telephones.  You 
were taken out of your pay so you file a joint return only to         earned $5,000 for the year and provided more than half of 
get a refund of the withheld taxes. Your parents aren't dis-          your  own  support.  Because  you  meet  the  relationship, 
qualified from claiming you as a dependent just because               age, residency, and joint return tests, you are a qualifying 
you filed a joint return.                                             child of your parent for the EIC. Your parent can claim the 
                                                                      EIC  if  your  parent  meets  all  the  other  requirements.  Be-
Example 2—Return filed to get EIC.    The facts are                   cause you are a qualifying child of your parent, you can’t 
the same as in Example 1 except no taxes were taken out               claim  the  EIC.  This  is  so  even  if  your  parent  can’t  or 
of your pay. Also, you and your spouse aren't required to             doesn’t 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 
the EIC is your reason for filing the return, you aren't filing       of another taxpayer if you are married and file a joint re-
it only to claim a refund of income tax withheld or estima-           turn.
ted tax paid. Your parents can’t claim you or your spouse             However, you may be a qualifying child of another tax-
as a dependent.                                                       payer if you and your spouse file a joint return merely to 
                                                                      claim  a  refund  of  income  tax  withheld  or  estimated  tax 
                                                                      paid. But neither you nor your spouse can be a qualifying 
                                                                      child of another taxpayer if you claim the EIC on your joint 
Rule 13—You Cannot Be a 
                                                                      return.
Qualifying Child of Another 
                                                                      Child  of  person  not  required  to  file  a  return.   You 
Taxpayer                                                              aren't the qualifying child of another taxpayer (and so may 
                                                                      qualify to claim the EIC) if the person for whom you meet 
You  are  a  qualifying  child  of  another  taxpayer  (your  pa-     the relationship, age, residency, and joint return tests isn't 
rent,  guardian,  foster  parent,  etc.)  if  all  of  the  following required to file an income tax return and either:
statements are true.                                                  • Doesn't file an income tax return, or
1. You are that person's son, daughter, stepchild, foster             • Files a return only to get a refund of income tax with-
child, or a descendant of any of them. Or, you are that                 held or estimated tax paid.
person's brother, sister, half brother, half sister, step-
brother, stepsister, or a descendant of any of them.                  Example 1—Return not required.         You lived all year 
                                                                      with your parent. You are 27 years old, unmarried, perma-
2. You were:                                                          nently and totally disabled, and earned $13,000. You have 
a. Under age 19 at the end of the year and younger                    no other income, no children, and provided more than half 
        than that person (or that person's spouse, if the             of  your  own  support.  Your  parent  had  no  gross  income, 
        person files jointly);                                        isn't  required  to  file  a  2022  tax  return,  and  doesn't  file  a 
                                                                      2022 tax return. As a result, you aren't your parent's quali-
                                                                      fying child. You can claim the EIC if you meet all the other 
                                                                      requirements to do so.

                                             Chapter 3                Rules If You Do Not Have a Qualifying Child    Page 17

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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. • $53,057 ($59,187 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
• $49,399 ($55,529 for married filing jointly) if you have
EIC on their return. Since your parent filed the return to
two qualifying children who have valid SSNs,
get the EIC, your parent isn't filing it only to get a refund of
income tax withheld. As a result, you are your parent’s • $43,492 ($49,622 for married filing jointly) if you have
qualifying child. You can’t claim the EIC. one qualifying child who has a valid SSN, or
• $16,480 ($22,610 for married filing jointly) if you don't
have a qualifying child who has a valid SSN.
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. pos-
sessions 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
Figuring and Claiming the Medicare taxes. If you received wages as a church em-
ployee and included any amount on both line 5a of Sched-
EIC ule SE and Form 1040 line 1a, subtract that amount from
the amount on Form 1040 or 1040-SR, line 1a, and enter
You must meet one more rule to claim the EIC. the 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

Page 18 Chapter 4 Figuring and Claiming the EIC

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choose to include these amounts in earned income, in Because making the election will increase their EIC, they
which case enter -0-. For more information about these elect to add the nontaxable combat pay to their earned in-
payments, see Pub. 525. come for the EIC. They enter $3,584 on line 27 and they
enter $10,000 on line 1i of their Form 1040.
If you and your spouse both received Medicaid
TIP waiver payments during the year, you and your Example 2—Election doesn't increase the EIC.
spouse can make different choices about includ- The facts are the same as in Example 1, except G had
ing the full amount of your payments in earned income. nontaxable combat pay of $30,000. When G and J add
Enter only the amount of Medicaid waiver payments that their nontaxable combat pay to their earned income, they
you or your spouse, if filing a joint return, do not want to find their credit to be $1,771. Because the credit they can
include in earned income. To include all nontaxable Med- get if they don't add the nontaxable combat pay to their
icaid waver payment amounts in earned income, enter -0-. earned income is $2,389, they decide not to make the
election. They enter $2,389 on line 27 of their Form 1040.
Nontaxable combat pay. You can elect to include
your nontaxable combat pay in earned income for the EIC.
If you make the election, you must include in earned in-
come all nontaxable combat pay you received. IRS Will Figure the EIC for You
If you are filing a joint return and both you and your
spouse received nontaxable combat pay, you can each The IRS will figure your EIC for you if you follow the in-
make your own election. In other words, if one of you structions in Figure B.
makes the election, the other one can also make it but Please don't ask the IRS to figure your EIC unless
doesn't have to. ! you are eligible for it. To be eligible, you must
The amount of your nontaxable combat pay should be CAUTION meet Rule 15 in this chapter as well as the rules in
shown on your Form W-2 in box 12 with code Q. chapter 1 and either chapter 2 or chapter 3, whichever ap-
Electing to include nontaxable combat pay in earned in- plies to you. If your credit was reduced or disallowed for
come may increase or decrease your EIC. Figure the any year after 1996, the rules in chapter 5 may apply as
credit with and without your nontaxable combat pay be- well.
fore making the election. Whether the election increases
or decreases your EIC depends on your total earned in-
come, filing status, and number of qualifying children. If
your earned income without your combat pay is less than How To Figure the EIC Yourself
the amount shown below for your number of children, you
may benefit from electing to include your nontaxable com- To figure the EIC yourself, use the EIC Worksheet in the
bat pay in earned income and you should figure the credit Instructions for Form 1040. If you have a qualifying child,
both ways. If your earned income without your combat pay complete Schedule EIC (discussed later in this chapter)
is equal to or more than these amounts, you will not bene- and attach it to your tax return.
fit from including your combat pay in your earned income.
If you want the IRS to figure your EIC for you, see IRS
• $7,300 if you have no children who have a valid SSN. Will Figure the EIC for You, earlier.
• $10,900 if you have one child who has a valid SSN.
• $15,400 if you have two or more children who have Special Instructions—EIC
valid SSNs. Worksheets

If you elect to use your nontaxable combat pay in You will need to decide whether to use EIC Worksheet A
! figuring your EIC, enter that amount on Form or EIC Worksheet B to figure the amount of your EIC. This
CAUTION 1040 or 1040-SR, line 1i.
section explains how to use these worksheets and how to
The following examples illustrate the effect of including report the EIC on your return.
nontaxable combat pay in earned income for the EIC.
EIC Worksheet A. Use EIC Worksheet A if you weren’t
Example 1—Election increases the EIC. G and J self-employed at any time in 2022 and aren't a member of
are married and will file a joint return. They have one qual- the clergy, a church employee who files Schedule SE, or a
ifying child. G was in the military and earned $15,000 statutory employee filing Schedule C.
($5,000 taxable wages + $10,000 nontaxable combat
pay). J worked part of the year and earned $2,000. Their EIC Worksheet B. Use EIC Worksheet B if you were
taxable earned income and AGI are $7,000. G and J qual- self-employed at any time in 2022 or are a member of the
ify for the EIC and fill out the EIC Worksheet and Sched- clergy, a church employee who files Schedule SE, or a
ule EIC. statutory employee filing Schedule C. If any of the follow-
When they complete the EIC Worksheet without adding ing situations apply to you, read the paragraph and then
the nontaxable combat pay to their earned income, they complete EIC Worksheet B.
find their credit to be $2,389. When they complete the EIC Net earnings from self-employment of $400 or
Worksheet with the nontaxable combat pay added to their more. If your net earnings from self-employment are
earned income, they find their credit to be $3,584. $400 or more, be sure to correctly fill out Schedule SE

Chapter 4 Figuring and Claiming the EIC Page 19

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(Form 1040) and pay the proper amount of self-employ-
ment tax. If you don't, you may not get all the EIC you are
entitled to. 5.
When figuring your net earnings from self-employ-
! ment, you must claim all your allowable business
CAUTION expenses. Disallowance of the EIC

When to use the optional methods of figuring net If your EIC for any year after 1996 was denied
earnings. Using the optional methods on Schedule SE ! (disallowed) or reduced by the IRS, you may need
to figure your net earnings from self-employment may CAUTION to complete an additional form to claim the credit
qualify you for the EIC or give you a larger credit. If your for 2022.
net earnings (without using the optional methods) are less
than $6,040, see the Instructions for Schedule SE for de- This chapter is for people whose EIC for any year after
tails about the optional methods. 1996 was denied or reduced by the IRS. If this applies to
you, you may need to complete Form 8862, Information
When both spouses have self-employment in- To Claim Certain Credits After Disallowance, and attach it
come. You must complete both Parts 1 and 2 of EIC to your 2022 return to claim the credit for 2022. This chap-
Worksheet B if all of the following conditions apply to you. ter explains when you need to attach Form 8862. For
1. You are married filing a joint return. more information, see Form 8862 and its instructions.
This chapter also explains the rules for certain people who
2. Both you and your spouse have income from self-em-
can’t claim the EIC for a period of years after their EIC was
ployment.
denied or reduced.
3. You or your spouse file a Schedule SE and the other
spouse doesn't file Schedule SE.
Statutory employees. Statutory employees report wa- Form 8862
ges and expenses on Schedule C. They don't file Sched-
ule SE. If you are a statutory employee, enter the amount If your EIC for any year after 1996 was denied or reduced
from line 1 of Schedule C in Part 3 when you complete for any reason other than a math or clerical error, you
EIC Worksheet B. must attach a completed Form 8862 to your next tax re-
turn to claim the EIC. You must also qualify to claim the
EIC by meeting all the rules described in this publication.

Schedule EIC Exception 1. Don't file Form 8862 if either (1) or (2) be-
low is true.
You must complete Schedule EIC and attach it to your tax
1. After your EIC was reduced or disallowed in the ear-
return if you have a qualifying child and are claiming the
lier year:
EIC. Schedule EIC provides the IRS with information
about your qualifying children, including their names, a. You filed Form 8862 in a later year and your EIC
ages, SSNs, relationship to you, and the amount of time for that later year was allowed, and
they lived with you during the year.
b. Your EIC hasn't been reduced or disallowed again
If you are required to complete and attach Sched- for any reason other than a math or clerical error.
! ule EIC but don't, it will take longer to process 2. You are claiming the EIC without a qualifying child for
CAUTION your return and issue your refund.
2022 and the only reason your EIC was reduced or
Attach and complete Schedule EIC to your tax re- disallowed in the earlier year was because the IRS
TIP turn even if your qualifying child doesn't have a determined that a child listed on Schedule EIC wasn't
valid SSN. For information about how to complete your qualifying child.
Schedule EIC if your qualifying child or children do not In either of these cases, you can take the EIC without filing
have valid SSNs, see Schedule EIC. Form 8862 if you meet all the EIC eligibility requirements.

Exception 2. Don't file Form 8862 or take the EIC for:
• 2 years after there was a final determination that your
EIC claim was due to reckless or intentional disregard
of the EIC rules, or
• 10 years after there was a final determination that your
EIC claim was due to fraud.

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

Page 20 Chapter 5 Disallowance of the EIC

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The date on which your EIC was denied and the date                EIC  for  the  next  2  years.  If  your  error  was  due  to  fraud, 
on  which  you  file  your  2022  return  affect  whether  you    then  you  can’t  claim  the  EIC  for  the  next  10  years.  The 
need to attach Form 8862 to your 2022 return or to a later        date on which your EIC was denied and the date on which 
return.  The  following  examples  demonstrate  whether           you file your 2022 return affect the years for which you are 
Form 8862 is required for 2022 or 2023.                           prohibited from claiming the EIC. The following examples 
                                                                  demonstrate which years you are prohibited from claiming 
Example 1—Form 8862 required for 2022.            You filed       the EIC.
your 2021 tax return in March 2022 and claimed the EIC 
with a qualifying child. The IRS questioned the EIC, and          Example  3—Cannot  claim  EIC  for  2  years.          You 
you were unable to prove the child was a qualifying child.        claimed the EIC on your 2021 tax return, which you filed in 
In September 2022, you received a statutory notice of de-         March 2022. The IRS determined you weren't entitled to 
ficiency telling you that an adjustment would be made and         the EIC and that your error was due to reckless or inten-
tax assessed unless you filed a petition with the Tax Court       tional disregard of the EIC rules. In September 2022, you 
within  90  days.  You  didn't  act  on  this  notice  within  90 received a statutory notice of deficiency telling you an ad-
days. Therefore, your EIC was denied in December 2022.            justment  would  be  made  and  tax  assessed  unless  you 
To claim the EIC with a qualifying child on your 2022 re-         filed  a  petition  with  the  Tax  Court  within  90  days.  You 
turn, you must complete and attach Form 8862 to that re-          didn't  act  on  this  notice  within  90  days.  Therefore,  your 
turn. However, to claim the EIC without a qualifying child        EIC  was  denied  in  December  2022.  You  can’t  claim  the 
on your 2022 return, you don't need to file Form 8862.            EIC for tax year 2022 or 2023. To claim the EIC on your 
                                                                  return for 2024, you must complete and attach Form 8862 
Example  2—Form  8862  required  for  2023.            The        to your return for that year.
facts are the same as in the previous example except that 
you received the statutory notice of deficiency in February       Example 4.    The facts are the same as in Example 3, 
2023. Because the 90-day period referred to in the statu-         except  that  your  2021  EIC  wasn’t  denied  until  after  you 
tory notice isn't over when you are ready to file your return     filed your 2022 return. You can’t claim the EIC for tax year 
for 2022, you shouldn't attach Form 8862 to your 2022 re-         2023  or  2024.  To  claim  the  EIC  on  your  return  for  2025 
turn. However, to claim the EIC with a qualifying child for       you must complete and attach Form 8862 to your return 
2023, you must complete and attach Form 8862 to your              for that year.
return for that year. To claim the EIC without a qualifying 
child for 2023, you don't need to file Form 8862.                 Example  5—Cannot  claim  EIC  for  10  years.         You 
                                                                  claimed the EIC on your 2021 tax return, which you filed in 
Exception for math or clerical errors.  If your EIC was           February 2022. The IRS determined you weren't entitled 
denied or reduced as a result of a math or clerical error,        to the EIC and that your error was due to fraud. In Sep-
don't attach Form 8862 to your next tax return. For exam-         tember 2022, you received a statutory notice of deficiency 
ple, if your arithmetic is incorrect, the IRS can correct it. If  telling  you  an  adjustment  would  be  made  and  tax  as-
you  don't  provide  a  correct  SSN,  the  IRS  can  deny  the   sessed  unless  you  filed  a  petition  with  the  Tax  Court 
EIC. These kinds of errors are called math or clerical er-        within  90  days.  You  didn't  act  on  this  notice  within  90 
rors.                                                             days. Therefore, your EIC was denied in December 2022. 
                                                                  You can’t claim the EIC for tax years 2022 through 2031. 
Omission of Form 8862.    If you are required to attach           To claim the EIC on your return for 2032, you must com-
Form 8862 to your 2022 tax return, and you claim the EIC          plete and 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 
without 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 Rose

If your EIC for any year after 1996 was denied and it was         S Rose 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 $6,400. 

                                                                          Chapter 6 Detailed Examples    Page 21

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S had no other income. S’s AGI on line 11 of Form 1040 is column for 2 children under Married filing jointly and
$23,400 ($17,000 + $6,400). find $6,164. They enter $6,164 on line 2.
S isn't married and lived alone in the United States for 3. They enter on line 3 their AGI ($26,500) and see that
the entire year. S can’t be claimed as a dependent on any- it is different from the amount on line 1.
one else's return, doesn’t have any investment income,
4. They look up $26,500 in the EIC Table and enter the
and doesn’t have a qualifying child.
amount of $6,108 on line 5.
S reads the steps for eligibility in the Form 1040 instruc-
5. They enter $6,108 on line 6. This is the smaller of the
tions. In Step 1, S discovers that, because S’s AGI
line 2 amount ($6,164) and the line 5 amount
($23,400) isn't less than $22,610, S can’t take the EIC. S
($6,108).
completes the rest of Form 1040 and files it with the IRS.
6. The Greys enter $6,108 on line 27 of their Form 1040.
They will now complete Schedule EIC and attach it to
their return. They will keep the EIC Worksheet for their
Example 2—C and J Grey records.
C and J Grey have two children, the oldest is age 10, and
the youngest is age 8. The children lived with C and J for
all of 2022. C earned wages of $15,000 and J had wages
How To Get Tax Help
of $10,000. The Greys received $525 in interest on their
savings account. They had no other income in 2022.
If you have questions about a tax issue; need help prepar-
C and J have the 2022 Form 1040 and instructions. ing your tax return; or want to download free publications,
They want to see if they qualify for the EIC, so they follow forms, or instructions, go to IRS.gov to find resources that
the steps in the instructions for line 27. can help you right away.

Step 1. The amount C and J entered on Form 1040, Preparing and filing your tax return. After receiving all
line 11, was $25,525. They both have valid SSNs, which your wage and earnings statements (Forms W-2, W-2G,
they have had for many years. They will file a joint return. 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
Neither C nor J is a nonresident alien. Therefore, the an- compensation statements (by mail or in a digital format) or
swers they give to the questions in Step 1 allow them to other government payment statements (Form 1099-G);
proceed to Step 2. and interest, dividend, and retirement statements from
banks and investment firms (Forms 1099), you have sev-
Step 2. The only investment income the Greys have is eral options to choose from to prepare and file your tax re-
their $525 interest income. That amount isn't more than turn. You can prepare the tax return yourself, see if you
$10,300, so they answer “No” to the second question in qualify for free tax preparation, or hire a tax professional to
Step 2 and go to Step 3. prepare your return.

Step 3. Their children, meet the relationship, age, resi- Free options for tax preparation. Go to IRS.gov to see
dency, and joint return tests to be C and J's qualifying chil- your options for preparing and filing your return online or
dren, so C and J answer “Yes” to the first question in Step in your local community, if you qualify, which include the
3. Their children aren't qualifying children of anyone else. following.
Both children have valid SSNs, which they got soon after
birth. C and J are filing a joint return, so they answer “Yes” • Free File. This program lets you prepare and file your
to the second question in Step 3. This means they can federal individual income tax return for free using
skip questions 3 though 6 and Step 4 and go to Step 5. brand-name tax-preparation-and-filing software or
Free File fillable forms. However, state tax preparation
Step 5. C and J figure their earned income to be may not be available through Free File. Go to IRS.gov/
$25,000, the amount of their combined wages. This is less FreeFile to see if you qualify for free online federal tax
than $55,529, so they go to Step 6 to figure their credit. preparation, e-filing, and direct deposit or payment op-
tions.
Step 6. C and J want to figure their EIC themselves, so VITA. The Volunteer Income Tax Assistance (VITA)
•
they complete the EIC Worksheet in the Form 1040 in- program offers free tax help to people with
structions. low-to-moderate incomes, persons with disabilities,
Completing the EIC Worksheet. C and J complete and limited-English-speaking taxpayers who need
their worksheet as follows. help preparing their own tax returns. Go to IRS.gov/
VITA, download the free IRS2Go app, or call
1. C and J enter their total earned income ($25,000) on 800-906-9887 for information on free tax return prepa-
line 1. ration.
2. To find their credit, they go to the EIC Table. They find • TCE. The Tax Counseling for the Elderly (TCE) pro-
their earned income of $25,000 in the range of gram offers free tax help for all taxpayers, particularly
$25,000 to $25,050. Because both of their children those who are 60 years of age and older. TCE
have valid SSNs, they follow this line across to the volunteers specialize in answering questions about

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pensions and retirement-related issues unique to se- • Required to include their preparer tax identification
niors. Go to IRS.gov/TCE, download the free IRS2Go number (PTIN).
app, or call 888-227-7669 for information on free tax
return preparation. Although the tax preparer always signs the return,
you're ultimately responsible for providing all the informa-
• MilTax. Members of the U.S. Armed Forces and tion required for the preparer to accurately prepare your
qualified veterans may use MilTax, a free tax service return. Anyone paid to prepare tax returns for others
offered by the Department of Defense through Military should have a thorough understanding of tax matters. For
OneSource. For more information, go to more information on how to choose a tax preparer, go to
MilitaryOneSource MilitaryOneSource.mil/MilTax ( ). Tips for Choosing a Tax Preparer on IRS.gov.
Also, the IRS offers Free Fillable Forms, which can
be completed online and then filed electronically re- Coronavirus. Go to IRS.gov/Coronavirus for links to in-
gardless of income. formation on the impact of the coronavirus, as well as tax
relief available for individuals and families, small and large
Using online tools to help prepare your return. Go to businesses, and tax-exempt organizations.
IRS.gov/Tools for the following.
• The Earned Income Tax Credit Assistant IRS.gov/ ( Employers can register to use Business Services On-
EITCAssistant) determines if you’re eligible for the line. The Social Security Administration (SSA) offers on-
earned income credit (EIC). line service at SSA.gov/employer for fast, free, and secure
online W-2 filing options to CPAs, accountants, enrolled
• The Online EIN Application IRS.gov/EIN ( ) helps you agents, and individuals who process Form W-2, Wage
get an employer identification number (EIN) at no and Tax Statement, and Form W-2c, Corrected Wage and
cost. Tax Statement.
• The Tax Withholding Estimator IRS.gov/W4app ( )
makes it easier for you to estimate the federal income IRS social media. Go to IRS.gov/SocialMedia to see the
tax you want your employer to withhold from your pay- various social media tools the IRS uses to share the latest
check. This is tax withholding. See how your withhold- information on tax changes, scam alerts, initiatives, prod-
ing affects your refund, take-home pay, or tax due. ucts, and services. At the IRS, privacy and security are
our highest priority. We use these tools to share public in-
• The First-Time Homebuyer Credit Account Look-up formation with you. Don’t post your social security number
(IRS.gov/HomeBuyer) tool provides information on (SSN) or other confidential information on social media
your repayments and account balance. sites. Always protect your identity when using any social
• The Sales Tax Deduction Calculator IRS.gov/ ( networking site.
SalesTax) figures the amount you can claim if you The following IRS YouTube channels provide short, in-
itemize deductions on Schedule A (Form 1040). formative videos on various tax-related topics in English,
Spanish, and ASL.
Getting answers to your tax questions. On
IRS.gov, you can get up-to-date information on • Youtube.com/irsvideos.
current events and changes in tax law. Youtube.com/irsvideosmultilingua.
•
• IRS.gov/Help: A variety of tools to help you get an- Youtube.com/irsvideosASL.
•
swers to some of the most common tax questions.
• IRS.gov/ITA: The Interactive Tax Assistant, a tool that Watching IRS videos. The IRS Video portal
will ask you questions and, based on your input, pro- (IRSVideos.gov) contains video and audio presentations
vide answers on a number of tax law topics. for individuals, small businesses, and tax professionals.

• IRS.gov/Forms: Find forms, instructions, and publica- Online tax information in other languages. You can
tions. You will find details on the most recent tax find information on IRS.gov/MyLanguage if English isn’t
changes and interactive links to help you find answers your native language.
to your questions.
• You may also be able to access tax law information in Free Over-the-Phone Interpreter (OPI) Service. The
your electronic filing software. IRS is committed to serving our multilingual customers by
offering OPI services. The OPI Service is a federally fun-
ded program and is available at Taxpayer Assistance
Need someone to prepare your tax return? There are Centers (TACs), other IRS offices, and every VITA/TCE
various types of tax return preparers, including enrolled return site. The OPI Service is accessible in more than
agents, certified public accountants (CPAs), accountants, 350 languages.
and many others who don’t have professional credentials.
If you choose to have someone prepare your tax return, Accessibility Helpline available for taxpayers with
choose that preparer wisely. A paid tax preparer is: disabilities. Taxpayers who need information about ac-
cessibility services can call 833-690-0598. The Accessi-
• Primarily responsible for the overall substantive accu- bility Helpline can answer questions related to current and
racy of your return, future accessibility products and services available in al-
• Required to sign the return, and ternative media formats (for example, braille, large print,

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audio, etc.). The Accessibility Helpline does not have ac- which securely and electronically transfers your refund di-
cess to your IRS account. For help with tax law, refunds, rectly into your financial account. Direct deposit also
or account-related issues, go to IRS.gov/LetUsHelp. avoids the possibility that your check could be lost, stolen,
destroyed, or returned undeliverable to the IRS. Eight in
Note. Form 9000, Alternative Media Preference, or 10 taxpayers use direct deposit to receive their refunds. If
Form 9000(SP) allows you to elect to receive certain types you don’t have a bank account, go to IRS.gov/
of written correspondence in the following formats. DirectDeposit for more information on where to find a
• Standard Print. bank or credit union that can open an account online.

• Large Print. Getting a transcript of your return. The quickest way
• Braille. to get a copy of your tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get Transcript Online” or “Get
• Audio (MP3). Transcript by Mail” to order a free copy of your transcript.
• Plain Text File (TXT). If you prefer, you can order your transcript by calling
800-908-9946.
• Braille Ready File (BRF).
Reporting and resolving your tax-related identity
Disasters. Go to Disaster Assistance and Emergency
theft issues.
Relief for Individuals and Businesses to review the availa-
ble 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
IRS.gov/OrderForms to place an order. • The IRS doesn’t initiate contact with taxpayers by
email, text messages (including shortened links), tele-
Getting tax publications and instructions in eBook phone calls, or social media channels to request or
format. You can also download and view popular tax verify personal or financial information. This includes
publications and instructions (including the Instructions for requests for personal identification numbers (PINs),
Form 1040) on mobile devices as eBooks at IRS.gov/ passwords, or similar information for credit cards,
eBooks. banks, or other financial accounts.
Note. IRS eBooks have been tested using Apple's • Go to IRS.gov/IdentityTheft, the IRS Identity Theft
Central webpage, for information on identity theft and
iBooks for iPad. Our eBooks haven’t been tested on other
data security protection for taxpayers, tax professio-
dedicated eBook readers, and eBook functionality may
nals, and businesses. If your SSN has been lost or
not operate as intended.
stolen or you suspect you’re a victim of tax-related
Access your online account (individual taxpayers identity theft, you can learn what steps you should
only). Go to IRS.gov/Account to securely access infor- take.
mation about your federal tax account. • Get an Identity Protection PIN (IP PIN). IP PINs are
• View the amount you owe and a breakdown by tax six-digit numbers assigned to taxpayers to help pre-
year. vent the misuse of their SSNs on fraudulent federal in-
come tax returns. When you have an IP PIN, it pre-
• See payment plan details or apply for a new payment vents someone else from filing a tax return with your
plan. SSN. To learn more, go to IRS.gov/IPPIN.
• Make a payment or view 5 years of payment history
and any pending or scheduled payments. Ways to check on the status of your refund.
• Access your tax records, including key data from your • Go to IRS.gov/Refunds.
most recent tax return, and transcripts. • Download the official IRS2Go app to your mobile de-
• View digital copies of select notices from the IRS. vice to check your refund status.
• Approve or reject authorization requests from tax pro- • Call the automated refund hotline at 800-829-1954.
fessionals.
Note. The IRS can’t issue refunds before mid-Febru-
• View your address on file or manage your communi- ary for returns that claimed the EIC or the additional child
cation preferences. tax credit (ACTC). This applies to the entire refund, not
just the portion associated with these credits.
Tax Pro Account. This tool lets your tax professional
submit an authorization request to access your individual
taxpayer IRS online account. For more information, go to
IRS.gov/TaxProAccount.

Using direct deposit. The fastest way to receive a tax
refund is to file electronically and choose direct deposit,

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Making a tax payment. Go to IRS.gov/Payments for in- may not immediately receive written communications in
formation on how to make a payment using any of the fol- the requested language. The IRS’s commitment to LEP
lowing options. taxpayers is part of a multi-year timeline that is scheduled
to begin providing translations in 2023. You will continue
• IRS Direct Pay: Pay your individual tax bill or estima-
to receive communications, including notices and letters
ted tax payment directly from your checking or
in English until they are translated to your preferred lan-
savings account at no cost to you.
guage.
• Debit or Credit Card: Choose an approved payment
processor to pay online or by phone. Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an
• Electronic Funds Withdrawal: Schedule a payment
IRS TAC. Go to IRS.gov/LetUsHelp for the topics people
when filing your federal taxes using tax return prepara-
ask about most. If you still need help, IRS TACs provide
tion software or through a tax professional.
tax help when a tax issue can’t be handled online or by
• Electronic Federal Tax Payment System: Best option phone. All TACs now provide service by appointment, so
for businesses. Enrollment is required. you’ll know in advance that you can get the service you
• Check or Money Order: Mail your payment to the ad- need without long wait times. Before you visit, go to
dress listed on the notice or instructions. IRS.gov/TACLocator to find the nearest TAC and to check
hours, available services, and appointment options. Or,
• Cash: You may be able to pay your taxes with cash at on the IRS2Go app, under the Stay Connected tab,
a participating retail store. choose the Contact Us option and click on “Local Offices.”
• Same-Day Wire: You may be able to do same-day
wire from your financial institution. Contact your finan- The Taxpayer Advocate Service (TAS)
cial institution for availability, cost, and time frames. Is Here To Help You
Note. The IRS uses the latest encryption technology to What Is TAS?
ensure that the electronic payments you make online, by
phone, or from a mobile device using the IRS2Go app are TAS is an independent organization within the IRS that
safe and secure. Paying electronically is quick, easy, and helps taxpayers and protects taxpayer rights. Their job is
faster than mailing in a check or money order. to ensure that every taxpayer is treated fairly and that you
know and understand your rights under the Taxpayer Bill
What if I can’t pay now? Go to IRS.gov/Payments for of Rights.
more information about your options.
• Apply for an online payment agreement IRS.gov/ ( How Can You Learn About Your Taxpayer
OPA) to meet your tax obligation in monthly install- Rights?
ments if you can’t pay your taxes in full today. Once
you complete the online process, you will receive im- The Taxpayer Bill of Rights describes 10 basic rights that
mediate notification of whether your agreement has all taxpayers have when dealing with the IRS. Go to
been approved. TaxpayerAdvocate.IRS.gov to help you understand what
these rights mean to you and how they apply. These are
• Use the Offer in Compromise Pre-Qualifier to see if your rights. Know them. Use them.
you can settle your tax debt for less than the full
amount you owe. For more information on the Offer in
Compromise program, go to IRS.gov/OIC. What Can TAS Do for You?

Filing an amended return. Go to IRS.gov/Form1040X TAS can help you resolve problems that you can’t resolve
for information and updates. with the IRS. And their service is free. If you qualify for
their assistance, you will be assigned to one advocate
Checking the status of your amended return. Go to who will work with you throughout the process and will do
IRS.gov/WMAR to track the status of Form 1040-X amen- everything possible to resolve your issue. TAS can help
ded returns. you if:
• Your problem is causing financial difficulty for you,
Note. It can take up to 3 weeks from the date you filed
your family, or your business;
your amended return for it to show up in our system, and
processing it can take up to 16 weeks. • You face (or your business is facing) an immediate
threat of adverse action; or
Understanding an IRS notice or letter you’ve re-
ceived. Go to IRS.gov/Notices to find additional informa- • You’ve tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn’t responded by the
tion about responding to an IRS notice or letter.
date promised.
Note. You can use Schedule LEP (Form 1040), Re-
quest for Change in Language Preference, to state a pref-
erence to receive notices, letters, or other written commu-
nications from the IRS in an alternative language. You

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How Can You Reach TAS?                                             Low Income Taxpayer Clinics (LITCs)

TAS  has  offices in  every  state,  the  District  of  Columbia,  LITCs are independent from the IRS. LITCs represent in-
and Puerto Rico. Your local advocate’s number is in your           dividuals whose income is below a certain level and need 
local  directory  and  at  TaxpayerAdvocate.IRS.gov/               to  resolve  tax  problems  with  the  IRS,  such  as  audits, 
Contact-Us. You can also call them at 877-777-4778.                appeals,  and  tax  collection  disputes.  In  addition,  LITCs 
                                                                   can provide information about taxpayer rights and respon-
How Else Does TAS Help Taxpayers?                                  sibilities in different languages for individuals who speak 
                                                                   English  as  a  second  language.  Services  are  offered  for 
TAS  works  to  resolve  large-scale  problems  that  affect       free or a small fee for eligible taxpayers. To find an LITC 
many taxpayers. If you know of one of these broad issues,          near  you,  go  to TaxpayerAdvocate.IRS.gov/about-us/
report it to them at IRS.gov/SAMS.                                 Low-Income-Taxpayer-Clinics-LITC  or  see  IRS  Pub. 
                                                                   4134, Low Income Taxpayer Clinic List.
TAS for Tax Professionals

TAS can provide a variety of information for tax professio-
nals,  including  tax  law  updates  and  guidance,  TAS  pro-
grams,  and  ways  to  let  TAS  know  about  systemic  prob-
lems you’ve seen in your practice.

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:
     • $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN,
     • $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN,
     • $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs, or
     • $53,057 ($59,187 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
    (See Rule 1.)
2.  Do you and your spouse, if filing jointly, each have a valid SSN issued by the due date of your 2022 return 
    (including extensions)? (See Rule 2.)
3.  Are you filing a joint return with your spouse or do you meet the special rule for separated spouses? (See Rule 3.) 
    Answer “Yes” if you weren't married at the end of 2022.
    Caution: If you are a nonresident alien, answer “Yes” only if your filing status is married filing jointly. (See Rule 4.)
4.  Answer “Yes” if you aren't filing Form 2555. Otherwise, answer “No.” (See Rule 5.)
5.  Is your investment income $10,300 or less? (See Rule 6.)
6.  Is your total earned income at least $1 but less than:
     • $16,480 ($22,610 for married filing jointly) if you don't have a qualifying child who has a valid SSN,
     • $43,492 ($49,622 for married filing jointly) if you have one qualifying child who has a valid SSN,
     • $49,399 ($55,529 for married filing jointly) if you have two qualifying children who have valid SSNs, or
     • $53,057 ($59,187 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
    (See Rules 7 and 15.)
7.  Answer “Yes” if (a) you aren't a qualifying child of another taxpayer, or (b) you are filing a joint return. Otherwise, 
    answer “No.” (See Rules 10 and 13.)
    STOP: If you have a child you want to claim for the EIC, answer questions 8 and 9 and skip 10–12. If you 
    don't have a qualifying child or if another person is entitled to treat your child as a qualifying child under 
    the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.
8.  Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8.)
9.  Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn't meet the tests to be a 
    qualifying child of any other person, or (b) your qualifying child meets the tests to be a qualifying child of another 
    person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in 
    Rule 9.
10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2022? (See Rule 11.)
11. Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else's return, or (b) you are filing a joint return. 
    Otherwise, answer “No.” (See Rule 12.)
12. Was your main home (and your spouse's, if filing a joint return) in the United States for more than half the year? 
    (See Rule 14.)
     
If you answered “No” to any question that applies to you: You can’t claim the EIC.

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2022 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,   2. Then, go to the column     Example. If your filing 
read down the “At least - that includes your filing     status is single, you           At least         But less         Your credit is—
                                                                                                         than
But less than” columns    status and the number of      have one qualifying 
and find the line that    qualifying children you       child, and the amount           2,400            2,450          186         825       970   1,091
includes the amount you   have who have valid SSNs      you are looking up from         2,450            2,500          189         842       990   1,114
were told to look up from as defined earlier. Enter     your EIC Worksheet is 
your EIC 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★                                                      the worksheet is–   spouse★
                        and you have–                                                                    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     2,400    2,450      186      825   970       1,091   186 825   970      1,091
  50       100            6     26    30        34      6    26  30           34     2,450    2,500      189      842   990       1,114   189 842   990      1,114
  100      150            10    43    50        56    10     43  50           56     2,500    2,550      193      859   1,010     1,136   193 859   1,010    1,136
  150      200            13    60    70        79    13     60  70           79     2,550    2,600      197      876   1,030     1,159   197 876   1,030    1,159
  200      250            17    77    90        101   17     77  90           101    2,600    2,650      201      893   1,050     1,181   201 893   1,050    1,181
  250      300            21    94    110       124   21     94  110          124    2,650    2,700      205      910   1,070     1,204   205 910   1,070    1,204
  300      350            25    111   130       146   25    111  130          146    2,700    2,750      208      927   1,090     1,226   208 927   1,090    1,226
  350      400            29    128   150       169   29    128  150          169    2,750    2,800      212      944   1,110     1,249   212 944   1,110    1,249
  400      450            33    145   170       191   33    145  170          191    2,800    2,850      216      961   1,130     1,271   216 961   1,130    1,271
  450      500            36    162   190       214   36    162  190          214    2,850    2,900      220      978   1,150     1,294   220 978   1,150    1,294
  500      550            40    179   210       236   40    179  210          236    2,900    2,950      224      995   1,170     1,316   224 995   1,170    1,316
  550      600            44    196   230       259   44    196  230          259    2,950    3,000      228      1,012 1,190     1,339   228 1,012 1,190    1,339
  600      650            48    213   250       281   48    213  250          281    3,000    3,050      231      1,029 1,210     1,361   231 1,029 1,210    1,361
  650      700            52    230   270       304   52    230  270          304    3,050    3,100      235      1,046 1,230     1,384   235 1,046 1,230    1,384
  700      750            55    247   290       326   55    247  290          326    3,100    3,150      239      1,063 1,250     1,406   239 1,063 1,250    1,406
  750      800            59    264   310       349   59    264  310          349    3,150    3,200      243      1,080 1,270     1,429   243 1,080 1,270    1,429
  800      850            63    281   330       371   63    281  330          371    3,200    3,250      247      1,097 1,290     1,451   247 1,097 1,290    1,451
  850      900            67    298   350       394   67    298  350          394    3,250    3,300      251      1,114 1,310     1,474   251 1,114 1,310    1,474
  900      950            71    315   370       416   71    315  370          416    3,300    3,350      254      1,131 1,330     1,496   254 1,131 1,330    1,496
  950      1,000          75    332   390       439   75    332  390          439    3,350    3,400      258      1,148 1,350     1,519   258 1,148 1,350    1,519
  1,000    1,050          78    349   410       461   78    349  410          461    3,400    3,450      262      1,165 1,370     1,541   262 1,165 1,370    1,541
  1,050    1,100          82    366   430       484   82    366  430          484    3,450    3,500      266      1,182 1,390     1,564   266 1,182 1,390    1,564
  1,100    1,150          86    383   450       506   86    383  450          506    3,500    3,550      270      1,199 1,410     1,586   270 1,199 1,410    1,586
  1,150    1,200          90    400   470       529   90    400  470          529    3,550    3,600      273      1,216 1,430     1,609   273 1,216 1,430    1,609
  1,200    1,250          94    417   490       551   94    417  490          551    3,600    3,650      277      1,233 1,450     1,631   277 1,233 1,450    1,631
  1,250    1,300          98    434   510       574   98    434  510          574    3,650    3,700      281      1,250 1,470     1,654   281 1,250 1,470    1,654
  1,300    1,350          101   451   530       596   101   451  530          596    3,700    3,750      285      1,267 1,490     1,676   285 1,267 1,490    1,676
  1,350    1,400          105   468   550       619   105   468  550          619    3,750    3,800      289      1,284 1,510     1,699   289 1,284 1,510    1,699
  1,400    1,450          109   485   570       641   109   485  570          641    3,800    3,850      293      1,301 1,530     1,721   293 1,301 1,530    1,721
  1,450    1,500          113   502   590       664   113   502  590          664    3,850    3,900      296      1,318 1,550     1,744   296 1,318 1,550    1,744
  1,500    1,550          117   519   610       686   117   519  610          686    3,900    3,950      300      1,335 1,570     1,766   300 1,335 1,570    1,766
  1,550    1,600          120   536   630       709   120   536  630          709    3,950    4,000      304      1,352 1,590     1,789   304 1,352 1,590    1,789
  1,600    1,650          124   553   650       731   124   553  650          731    4,000    4,050      308      1,369 1,610     1,811   308 1,369 1,610    1,811
  1,650    1,700          128   570   670       754   128   570  670          754    4,050    4,100      312      1,386 1,630     1,834   312 1,386 1,630    1,834
  1,700    1,750          132   587   690       776   132   587  690          776    4,100    4,150      316      1,403 1,650     1,856   316 1,403 1,650    1,856
  1,750    1,800          136   604   710       799   136   604  710          799    4,150    4,200      319      1,420 1,670     1,879   319 1,420 1,670    1,879
  1,800    1,850          140   621   730       821   140   621  730          821    4,200    4,250      323      1,437 1,690     1,901   323 1,437 1,690    1,901
  1,850    1,900          143   638   750       844   143   638  750          844    4,250    4,300      327      1,454 1,710     1,924   327 1,454 1,710    1,924
  1,900    1,950          147   655   770       866   147   655  770          866    4,300    4,350      331      1,471 1,730     1,946   331 1,471 1,730    1,946
  1,950    2,000          151   672   790       889   151   672  790          889    4,350    4,400      335      1,488 1,750     1,969   335 1,488 1,750    1,969
  2,000    2,050          155   689   810       911   155   689  810          911    4,400    4,450      339      1,505 1,770     1,991   339 1,505 1,770    1,991
  2,050    2,100          159   706   830       934   159   706  830          934    4,450    4,500      342      1,522 1,790     2,014   342 1,522 1,790    2,014
  2,100    2,150          163   723   850       956   163   723  850          956    4,500    4,550      346      1,539 1,810     2,036   346 1,539 1,810    2,036
  2,150    2,200          166   740   870       979   166   740  870          979    4,550    4,600      350      1,556 1,830     2,059   350 1,556 1,830    2,059
  2,200    2,250          170   757   890       1,001 170   757  890          1,001  4,600    4,650      354      1,573 1,850     2,081   354 1,573 1,850    2,081
  2,250    2,300          174   774   910       1,024 174   774  910          1,024  4,650    4,700      358      1,590 1,870     2,104   358 1,590 1,870    2,104
  2,300    2,350          178   791   930       1,046 178   791  930          1,046  4,700    4,750      361      1,607 1,890     2,126   361 1,607 1,890    2,126
  2,350    2,400          182   808   950       1,069 182   808  950          1,069  4,750    4,800      365      1,624 1,910     2,149   365 1,624 1,910    2,149

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

                                                                                                                                                    (Continued)

Publication 596 (2022)                                                                                                                              Page 27

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Page 28 of 38            Fileid: … tions/p596/2022/a/xml/cycle05/source                                            16:34 - 20-Dec-2022

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★                                                      the worksheet is–   spouse★
                    and you have–                                                                    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
4,800    4,850      369 1,641     1,930     2,171 369   1,641 1,930     2,171    8,000    8,050      560    2,729 3,210      3,611 560  2,729 3,210    3,611
4,850    4,900      373 1,658     1,950     2,194 373   1,658 1,950     2,194    8,050    8,100      560    2,746 3,230      3,634 560  2,746 3,230    3,634
4,900    4,950      377 1,675     1,970     2,216 377   1,675 1,970     2,216    8,100    8,150      560    2,763 3,250      3,656 560  2,763 3,250    3,656
4,950    5,000      381 1,692     1,990     2,239 381   1,692 1,990     2,239    8,150    8,200      560    2,780 3,270      3,679 560  2,780 3,270    3,679
5,000    5,050      384 1,709     2,010     2,261 384   1,709 2,010     2,261    8,200    8,250      560    2,797 3,290      3,701 560  2,797 3,290    3,701
5,050    5,100      388 1,726     2,030     2,284 388   1,726 2,030     2,284    8,250    8,300      560    2,814 3,310      3,724 560  2,814 3,310    3,724
5,100    5,150      392 1,743     2,050     2,306 392   1,743 2,050     2,306    8,300    8,350      560    2,831 3,330      3,746 560  2,831 3,330    3,746
5,150    5,200      396 1,760     2,070     2,329 396   1,760 2,070     2,329    8,350    8,400      560    2,848 3,350      3,769 560  2,848 3,350    3,769
5,200    5,250      400 1,777     2,090     2,351 400   1,777 2,090     2,351    8,400    8,450      560    2,865 3,370      3,791 560  2,865 3,370    3,791
5,250    5,300      404 1,794     2,110     2,374 404   1,794 2,110     2,374    8,450    8,500      560    2,882 3,390      3,814 560  2,882 3,390    3,814
5,300    5,350      407 1,811     2,130     2,396 407   1,811 2,130     2,396    8,500    8,550      560    2,899 3,410      3,836 560  2,899 3,410    3,836
5,350    5,400      411 1,828     2,150     2,419 411   1,828 2,150     2,419    8,550    8,600      560    2,916 3,430      3,859 560  2,916 3,430    3,859
5,400    5,450      415 1,845     2,170     2,441 415   1,845 2,170     2,441    8,600    8,650      560    2,933 3,450      3,881 560  2,933 3,450    3,881
5,450    5,500      419 1,862     2,190     2,464 419   1,862 2,190     2,464    8,650    8,700      560    2,950 3,470      3,904 560  2,950 3,470    3,904
5,500    5,550      423 1,879     2,210     2,486 423   1,879 2,210     2,486    8,700    8,750      560    2,967 3,490      3,926 560  2,967 3,490    3,926
5,550    5,600      426 1,896     2,230     2,509 426   1,896 2,230     2,509    8,750    8,800      560    2,984 3,510      3,949 560  2,984 3,510    3,949
5,600    5,650      430 1,913     2,250     2,531 430   1,913 2,250     2,531    8,800    8,850      560    3,001 3,530      3,971 560  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      560    3,018 3,550      3,994 560  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      560    3,035 3,570      4,016 560  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      560    3,052 3,590      4,039 560  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      560    3,069 3,610      4,061 560  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      560    3,086 3,630      4,084 560  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      560    3,103 3,650      4,106 560  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      560    3,120 3,670      4,129 560  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      555    3,137 3,690      4,151 560  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      551    3,154 3,710      4,174 560  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      547    3,171 3,730      4,196 560  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      544    3,188 3,750      4,219 560  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      540    3,205 3,770      4,241 560  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      536    3,222 3,790      4,264 560  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      532    3,239 3,810      4,286 560  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      528    3,256 3,830      4,309 560  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      524    3,273 3,850      4,331 560  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      521    3,290 3,870      4,354 560  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      517    3,307 3,890      4,376 560  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      513    3,324 3,910      4,399 560  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      509    3,341 3,930      4,421 560  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      505    3,358 3,950      4,444 560  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      501    3,375 3,970      4,466 560  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     498    3,392 3,990      4,489 560  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     494    3,409 4,010      4,511 560  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     490    3,426 4,030      4,534 560  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     486    3,443 4,050      4,556 560  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     482    3,460 4,070      4,579 560  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     479    3,477 4,090      4,601 560  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     475    3,494 4,110      4,624 560  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     471    3,511 4,130      4,646 560  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     467    3,528 4,150      4,669 560  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     463    3,545 4,170      4,691 560  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     459    3,562 4,190      4,714 560  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     456    3,579 4,210      4,736 560  3,579 4,210    4,736
7,350    7,400      560 2,508     2,950     3,319 560   2,508 2,950     3,319    10,550   10,600     452    3,596 4,230      4,759 560  3,596 4,230    4,759
7,400    7,450      560 2,525     2,970     3,341 560   2,525 2,970     3,341    10,600   10,650     448    3,613 4,250      4,781 560  3,613 4,250    4,781
7,450    7,500      560 2,542     2,990     3,364 560   2,542 2,990     3,364    10,650   10,700     444    3,630 4,270      4,804 560  3,630 4,270    4,804
7,500    7,550      560 2,559     3,010     3,386 560   2,559 3,010     3,386    10,700   10,750     440    3,647 4,290      4,826 560  3,647 4,290    4,826
7,550    7,600      560 2,576     3,030     3,409 560   2,576 3,030     3,409    10,750   10,800     436    3,664 4,310      4,849 560  3,664 4,310    4,849
7,600    7,650      560 2,593     3,050     3,431 560   2,593 3,050     3,431    10,800   10,850     433    3,681 4,330      4,871 560  3,681 4,330    4,871
7,650    7,700      560 2,610     3,070     3,454 560   2,610 3,070     3,454    10,850   10,900     429    3,698 4,350      4,894 560  3,698 4,350    4,894
7,700    7,750      560 2,627     3,090     3,476 560   2,627 3,090     3,476    10,900   10,950     425    3,715 4,370      4,916 560  3,715 4,370    4,916
7,750    7,800      560 2,644     3,110     3,499 560   2,644 3,110     3,499    10,950   11,000     421    3,733 4,390      4,939 560  3,733 4,390    4,939
7,800    7,850      560 2,661     3,130     3,521 560   2,661 3,130     3,521    11,000   11,050     417    3,733 4,410      4,961 560  3,733 4,410    4,961
7,850    7,900      560 2,678     3,150     3,544 560   2,678 3,150     3,544    11,050   11,100     413    3,733 4,430      4,984 560  3,733 4,430    4,984
7,900    7,950      560 2,695     3,170     3,566 560   2,695 3,170     3,566    11,100   11,150     410    3,733 4,450      5,006 560  3,733 4,450    5,006
7,950    8,000      560 2,712     3,190     3,589 560   2,712 3,190     3,589    11,150   11,200     406    3,733 4,470      5,029 560  3,733 4,470    5,029

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

                                                                                                                                              (Continued)

Page 28                                                                                                                      Publication 596 (2022)

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Page 29 of 38              Fileid: … tions/p596/2022/a/xml/cycle05/source                                          16:34 - 20-Dec-2022

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★                                                      the worksheet is–   spouse★
                    and you have–                                                                    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
  11,200   11,250   402   3,733   4,490     5,051 560   3,733 4,490     5,051    14,400   14,450     157    3,733 5,770      6,491 560  3,733 5,770    6,491
  11,250   11,300   398   3,733   4,510     5,074 560   3,733 4,510     5,074    14,450   14,500     153    3,733 5,790      6,514 560  3,733 5,790    6,514
  11,300   11,350   394   3,733   4,530     5,096 560   3,733 4,530     5,096    14,500   14,550     150    3,733 5,810      6,536 560  3,733 5,810    6,536
  11,350   11,400   391   3,733   4,550     5,119 560   3,733 4,550     5,119    14,550   14,600     146    3,733 5,830      6,559 560  3,733 5,830    6,559
  11,400   11,450   387   3,733   4,570     5,141 560   3,733 4,570     5,141    14,600   14,650     142    3,733 5,850      6,581 560  3,733 5,850    6,581
  11,450   11,500   383   3,733   4,590     5,164 560   3,733 4,590     5,164    14,650   14,700     138    3,733 5,870      6,604 560  3,733 5,870    6,604
  11,500   11,550   379   3,733   4,610     5,186 560   3,733 4,610     5,186    14,700   14,750     134    3,733 5,890      6,626 560  3,733 5,890    6,626
  11,550   11,600   375   3,733   4,630     5,209 560   3,733 4,630     5,209    14,750   14,800     130    3,733 5,910      6,649 560  3,733 5,910    6,649
  11,600   11,650   371   3,733   4,650     5,231 560   3,733 4,650     5,231    14,800   14,850     127    3,733 5,930      6,671 560  3,733 5,930    6,671
  11,650   11,700   368   3,733   4,670     5,254 560   3,733 4,670     5,254    14,850   14,900     123    3,733 5,950      6,694 560  3,733 5,950    6,694
  11,700   11,750   364   3,733   4,690     5,276 560   3,733 4,690     5,276    14,900   14,950     119    3,733 5,970      6,716 560  3,733 5,970    6,716
  11,750   11,800   360   3,733   4,710     5,299 560   3,733 4,710     5,299    14,950   15,000     115    3,733 5,990      6,739 560  3,733 5,990    6,739
  11,800   11,850   356   3,733   4,730     5,321 560   3,733 4,730     5,321    15,000   15,050     111    3,733 6,010      6,761 560  3,733 6,010    6,761
  11,850   11,900   352   3,733   4,750     5,344 560   3,733 4,750     5,344    15,050   15,100     107    3,733 6,030      6,784 560  3,733 6,030    6,784
  11,900   11,950   348   3,733   4,770     5,366 560   3,733 4,770     5,366    15,100   15,150     104    3,733 6,050      6,806 560  3,733 6,050    6,806
  11,950   12,000   345   3,733   4,790     5,389 560   3,733 4,790     5,389    15,150   15,200     100    3,733 6,070      6,829 560  3,733 6,070    6,829
  12,000   12,050   341   3,733   4,810     5,411 560   3,733 4,810     5,411    15,200   15,250     96     3,733 6,090      6,851 560  3,733 6,090    6,851
  12,050   12,100   337   3,733   4,830     5,434 560   3,733 4,830     5,434    15,250   15,300     92     3,733 6,110      6,874 560  3,733 6,110    6,874
  12,100   12,150   333   3,733   4,850     5,456 560   3,733 4,850     5,456    15,300   15,350     88     3,733 6,130      6,896 557  3,733 6,130    6,896
  12,150   12,200   329   3,733   4,870     5,479 560   3,733 4,870     5,479    15,350   15,400     85     3,733 6,150      6,919 553  3,733 6,150    6,919
  12,200   12,250   326   3,733   4,890     5,501 560   3,733 4,890     5,501    15,400   15,450     81     3,733 6,164      6,935 550  3,733 6,164    6,935
  12,250   12,300   322   3,733   4,910     5,524 560   3,733 4,910     5,524    15,450   15,500     77     3,733 6,164      6,935 546  3,733 6,164    6,935
  12,300   12,350   318   3,733   4,930     5,546 560   3,733 4,930     5,546    15,500   15,550     73     3,733 6,164      6,935 542  3,733 6,164    6,935
  12,350   12,400   314   3,733   4,950     5,569 560   3,733 4,950     5,569    15,550   15,600     69     3,733 6,164      6,935 538  3,733 6,164    6,935
  12,400   12,450   310   3,733   4,970     5,591 560   3,733 4,970     5,591    15,600   15,650     65     3,733 6,164      6,935 534  3,733 6,164    6,935
  12,450   12,500   306   3,733   4,990     5,614 560   3,733 4,990     5,614    15,650   15,700     62     3,733 6,164      6,935 531  3,733 6,164    6,935
  12,500   12,550   303   3,733   5,010     5,636 560   3,733 5,010     5,636    15,700   15,750     58     3,733 6,164      6,935 527  3,733 6,164    6,935
  12,550   12,600   299   3,733   5,030     5,659 560   3,733 5,030     5,659    15,750   15,800     54     3,733 6,164      6,935 523  3,733 6,164    6,935
  12,600   12,650   295   3,733   5,050     5,681 560   3,733 5,050     5,681    15,800   15,850     50     3,733 6,164      6,935 519  3,733 6,164    6,935
  12,650   12,700   291   3,733   5,070     5,704 560   3,733 5,070     5,704    15,850   15,900     46     3,733 6,164      6,935 515  3,733 6,164    6,935
  12,700   12,750   287   3,733   5,090     5,726 560   3,733 5,090     5,726    15,900   15,950     42     3,733 6,164      6,935 511  3,733 6,164    6,935
  12,750   12,800   283   3,733   5,110     5,749 560   3,733 5,110     5,749    15,950   16,000     39     3,733 6,164      6,935 508  3,733 6,164    6,935
  12,800   12,850   280   3,733   5,130     5,771 560   3,733 5,130     5,771    16,000   16,050     35     3,733 6,164      6,935 504  3,733 6,164    6,935
  12,850   12,900   276   3,733   5,150     5,794 560   3,733 5,150     5,794    16,050   16,100     31     3,733 6,164      6,935 500  3,733 6,164    6,935
  12,900   12,950   272   3,733   5,170     5,816 560   3,733 5,170     5,816    16,100   16,150     27     3,733 6,164      6,935 496  3,733 6,164    6,935
  12,950   13,000   268   3,733   5,190     5,839 560   3,733 5,190     5,839    16,150   16,200     23     3,733 6,164      6,935 492  3,733 6,164    6,935
  13,000   13,050   264   3,733   5,210     5,861 560   3,733 5,210     5,861    16,200   16,250     20     3,733 6,164      6,935 488  3,733 6,164    6,935
  13,050   13,100   260   3,733   5,230     5,884 560   3,733 5,230     5,884    16,250   16,300     16     3,733 6,164      6,935 485  3,733 6,164    6,935
  13,100   13,150   257   3,733   5,250     5,906 560   3,733 5,250     5,906    16,300   16,350     12     3,733 6,164      6,935 481  3,733 6,164    6,935
  13,150   13,200   253   3,733   5,270     5,929 560   3,733 5,270     5,929    16,350   16,400       8    3,733 6,164      6,935 477  3,733 6,164    6,935
  13,200   13,250   249   3,733   5,290     5,951 560   3,733 5,290     5,951    16,400   16,450       4    3,733 6,164      6,935 473  3,733 6,164    6,935
  13,250   13,300   245   3,733   5,310     5,974 560   3,733 5,310     5,974    16,450   16,500         *  3,733 6,164      6,935 469  3,733 6,164    6,935
  13,300   13,350   241   3,733   5,330     5,996 560   3,733 5,330     5,996    16,500   16,550       0    3,733 6,164      6,935 466  3,733 6,164    6,935
  13,350   13,400   238   3,733   5,350     6,019 560   3,733 5,350     6,019    16,550   16,600       0    3,733 6,164      6,935 462  3,733 6,164    6,935
  13,400   13,450   234   3,733   5,370     6,041 560   3,733 5,370     6,041    16,600   16,650       0    3,733 6,164      6,935 458  3,733 6,164    6,935
  13,450   13,500   230   3,733   5,390     6,064 560   3,733 5,390     6,064    16,650   16,700       0    3,733 6,164      6,935 454  3,733 6,164    6,935
  13,500   13,550   226   3,733   5,410     6,086 560   3,733 5,410     6,086    16,700   16,750       0    3,733 6,164      6,935 450  3,733 6,164    6,935
  13,550   13,600   222   3,733   5,430     6,109 560   3,733 5,430     6,109    16,750   16,800       0    3,733 6,164      6,935 446  3,733 6,164    6,935
  13,600   13,650   218   3,733   5,450     6,131 560   3,733 5,450     6,131    16,800   16,850       0    3,733 6,164      6,935 443  3,733 6,164    6,935
  13,650   13,700   215   3,733   5,470     6,154 560   3,733 5,470     6,154    16,850   16,900       0    3,733 6,164      6,935 439  3,733 6,164    6,935
  13,700   13,750   211   3,733   5,490     6,176 560   3,733 5,490     6,176    16,900   16,950       0    3,733 6,164      6,935 435  3,733 6,164    6,935
  13,750   13,800   207   3,733   5,510     6,199 560   3,733 5,510     6,199    16,950   17,000       0    3,733 6,164      6,935 431  3,733 6,164    6,935
  13,800   13,850   203   3,733   5,530     6,221 560   3,733 5,530     6,221    17,000   17,050       0    3,733 6,164      6,935 427  3,733 6,164    6,935
  13,850   13,900   199   3,733   5,550     6,244 560   3,733 5,550     6,244    17,050   17,100       0    3,733 6,164      6,935 423  3,733 6,164    6,935
  13,900   13,950   195   3,733   5,570     6,266 560   3,733 5,570     6,266    17,100   17,150       0    3,733 6,164      6,935 420  3,733 6,164    6,935
  13,950   14,000   192   3,733   5,590     6,289 560   3,733 5,590     6,289    17,150   17,200       0    3,733 6,164      6,935 416  3,733 6,164    6,935
  14,000   14,050   188   3,733   5,610     6,311 560   3,733 5,610     6,311    17,200   17,250       0    3,733 6,164      6,935 412  3,733 6,164    6,935
  14,050   14,100   184   3,733   5,630     6,334 560   3,733 5,630     6,334    17,250   17,300       0    3,733 6,164      6,935 408  3,733 6,164    6,935
  14,100   14,150   180   3,733   5,650     6,356 560   3,733 5,650     6,356    17,300   17,350       0    3,733 6,164      6,935 404  3,733 6,164    6,935
  14,150   14,200   176   3,733   5,670     6,379 560   3,733 5,670     6,379    17,350   17,400       0    3,733 6,164      6,935 400  3,733 6,164    6,935
  14,200   14,250   173   3,733   5,690     6,401 560   3,733 5,690     6,401    17,400   17,450       0    3,733 6,164      6,935 397  3,733 6,164    6,935
  14,250   14,300   169   3,733   5,710     6,424 560   3,733 5,710     6,424    17,450   17,500       0    3,733 6,164      6,935 393  3,733 6,164    6,935
  14,300   14,350   165   3,733   5,730     6,446 560   3,733 5,730     6,446    17,500   17,550       0    3,733 6,164      6,935 389  3,733 6,164    6,935
  14,350   14,400   161   3,733   5,750     6,469 560   3,733 5,750     6,469    17,550   17,600       0    3,733 6,164      6,935 385  3,733 6,164    6,935
  ★  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 $16,450 but less than $16,480, and you have no qualifying children who have valid 
  SSNs, your credit is $1.
  If the amount you are looking up from the worksheet is $16,480 or more, and you have no qualifying children who have valid SSNs, you can’t take the 
  credit.

                                                                                                                                              (Continued)

Publication 596 (2022)                                                                                                                        Page 29

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Page 30 of 38              Fileid: … tions/p596/2022/a/xml/cycle05/source                                          16:34 - 20-Dec-2022

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★                                                      the worksheet is–   spouse★
                    and you have–                                                                    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
  17,600     17,650   0   3,733   6,164     6,935 381   3,733 6,164     6,935    20,800   20,850       0    3,622 6,018      6,788 137  3,733 6,164    6,935
  17,650     17,700   0   3,733   6,164     6,935 378   3,733 6,164     6,935    20,850   20,900       0    3,614 6,007      6,778 133  3,733 6,164    6,935
  17,700     17,750   0   3,733   6,164     6,935 374   3,733 6,164     6,935    20,900   20,950       0    3,606 5,997      6,767 129  3,733 6,164    6,935
  17,750     17,800   0   3,733   6,164     6,935 370   3,733 6,164     6,935    20,950   21,000       0    3,598 5,986      6,757 125  3,733 6,164    6,935
  17,800     17,850   0   3,733   6,164     6,935 366   3,733 6,164     6,935    21,000   21,050       0    3,590 5,976      6,746 121  3,733 6,164    6,935
  17,850     17,900   0   3,733   6,164     6,935 362   3,733 6,164     6,935    21,050   21,100       0    3,582 5,965      6,735 117  3,733 6,164    6,935
  17,900     17,950   0   3,733   6,164     6,935 358   3,733 6,164     6,935    21,100   21,150       0    3,574 5,954      6,725 114  3,733 6,164    6,935
  17,950     18,000   0   3,733   6,164     6,935 355   3,733 6,164     6,935    21,150   21,200       0    3,566 5,944      6,714 110  3,733 6,164    6,935
  18,000     18,050   0   3,733   6,164     6,935 351   3,733 6,164     6,935    21,200   21,250       0    3,558 5,933      6,704 106  3,733 6,164    6,935
  18,050     18,100   0   3,733   6,164     6,935 347   3,733 6,164     6,935    21,250   21,300       0    3,550 5,923      6,693 102  3,733 6,164    6,935
  18,100     18,150   0   3,733   6,164     6,935 343   3,733 6,164     6,935    21,300   21,350       0    3,542 5,912      6,683 98   3,733 6,164    6,935
  18,150     18,200   0   3,733   6,164     6,935 339   3,733 6,164     6,935    21,350   21,400       0    3,534 5,902      6,672 94   3,733 6,164    6,935
  18,200     18,250   0   3,733   6,164     6,935 335   3,733 6,164     6,935    21,400   21,450       0    3,526 5,891      6,662 91   3,733 6,164    6,935
  18,250     18,300   0   3,733   6,164     6,935 332   3,733 6,164     6,935    21,450   21,500       0    3,518 5,881      6,651 87   3,733 6,164    6,935
  18,300     18,350   0   3,733   6,164     6,935 328   3,733 6,164     6,935    21,500   21,550       0    3,510 5,870      6,641 83   3,733 6,164    6,935
  18,350     18,400   0   3,733   6,164     6,935 324   3,733 6,164     6,935    21,550   21,600       0    3,502 5,860      6,630 79   3,733 6,164    6,935
  18,400     18,450   0   3,733   6,164     6,935 320   3,733 6,164     6,935    21,600   21,650       0    3,494 5,849      6,620 75   3,733 6,164    6,935
  18,450     18,500   0   3,733   6,164     6,935 316   3,733 6,164     6,935    21,650   21,700       0    3,486 5,839      6,609 72   3,733 6,164    6,935
  18,500     18,550   0   3,733   6,164     6,935 313   3,733 6,164     6,935    21,700   21,750       0    3,478 5,828      6,599 68   3,733 6,164    6,935
  18,550     18,600   0   3,733   6,164     6,935 309   3,733 6,164     6,935    21,750   21,800       0    3,470 5,818      6,588 64   3,733 6,164    6,935
  18,600     18,650   0   3,733   6,164     6,935 305   3,733 6,164     6,935    21,800   21,850       0    3,462 5,807      6,578 60   3,733 6,164    6,935
  18,650     18,700   0   3,733   6,164     6,935 301   3,733 6,164     6,935    21,850   21,900       0    3,454 5,797      6,567 56   3,733 6,164    6,935
  18,700     18,750   0   3,733   6,164     6,935 297   3,733 6,164     6,935    21,900   21,950       0    3,446 5,786      6,556 52   3,733 6,164    6,935
  18,750     18,800   0   3,733   6,164     6,935 293   3,733 6,164     6,935    21,950   22,000       0    3,438 5,775      6,546 49   3,733 6,164    6,935
  18,800     18,850   0   3,733   6,164     6,935 290   3,733 6,164     6,935    22,000   22,050       0    3,430 5,765      6,535 45   3,733 6,164    6,935
  18,850     18,900   0   3,733   6,164     6,935 286   3,733 6,164     6,935    22,050   22,100       0    3,422 5,754      6,525 41   3,733 6,164    6,935
  18,900     18,950   0   3,733   6,164     6,935 282   3,733 6,164     6,935    22,100   22,150       0    3,414 5,744      6,514 37   3,733 6,164    6,935
  18,950     19,000   0   3,733   6,164     6,935 278   3,733 6,164     6,935    22,150   22,200       0    3,406 5,733      6,504 33   3,733 6,164    6,935
  19,000     19,050   0   3,733   6,164     6,935 274   3,733 6,164     6,935    22,200   22,250       0    3,398 5,723      6,493 29   3,733 6,164    6,935
  19,050     19,100   0   3,733   6,164     6,935 270   3,733 6,164     6,935    22,250   22,300       0    3,390 5,712      6,483 26   3,733 6,164    6,935
  19,100     19,150   0   3,733   6,164     6,935 267   3,733 6,164     6,935    22,300   22,350       0    3,382 5,702      6,472 22   3,733 6,164    6,935
  19,150     19,200   0   3,733   6,164     6,935 263   3,733 6,164     6,935    22,350   22,400       0    3,374 5,691      6,462 18   3,733 6,164    6,935
  19,200     19,250   0   3,733   6,164     6,935 259   3,733 6,164     6,935    22,400   22,450       0    3,366 5,681      6,451 14   3,733 6,164    6,935
  19,250     19,300   0   3,733   6,164     6,935 255   3,733 6,164     6,935    22,450   22,500       0    3,358 5,670      6,441 10   3,733 6,164    6,935
  19,300     19,350   0   3,733   6,164     6,935 251   3,733 6,164     6,935    22,500   22,550       0    3,350 5,660      6,430   7  3,733 6,164    6,935
  19,350     19,400   0   3,733   6,164     6,935 247   3,733 6,164     6,935    22,550   22,600       0    3,342 5,649      6,420   3  3,733 6,164    6,935
  19,400     19,450   0   3,733   6,164     6,935 244   3,733 6,164     6,935    22,600   22,650       0    3,334 5,639      6,409   *  3,733 6,164    6,935
  19,450     19,500   0   3,733   6,164     6,935 240   3,733 6,164     6,935    22,650   22,700       0    3,327 5,628      6,399   0  3,733 6,164    6,935
  19,500     19,550   0   3,733   6,164     6,935 236   3,733 6,164     6,935    22,700   22,750       0    3,319 5,617      6,388   0  3,733 6,164    6,935
  19,550     19,600   0   3,733   6,164     6,935 232   3,733 6,164     6,935    22,750   22,800       0    3,311 5,607      6,377   0  3,733 6,164    6,935
  19,600     19,650   0   3,733   6,164     6,935 228   3,733 6,164     6,935    22,800   22,850       0    3,303 5,596      6,367   0  3,733 6,164    6,935
  19,650     19,700   0   3,733   6,164     6,935 225   3,733 6,164     6,935    22,850   22,900       0    3,295 5,586      6,356   0  3,733 6,164    6,935
  19,700     19,750   0   3,733   6,164     6,935 221   3,733 6,164     6,935    22,900   22,950       0    3,287 5,575      6,346   0  3,733 6,164    6,935
  19,750     19,800   0   3,733   6,164     6,935 217   3,733 6,164     6,935    22,950   23,000       0    3,279 5,565      6,335   0  3,733 6,164    6,935
  19,800     19,850   0   3,733   6,164     6,935 213   3,733 6,164     6,935    23,000   23,050       0    3,271 5,554      6,325   0  3,733 6,164    6,935
  19,850     19,900   0   3,733   6,164     6,935 209   3,733 6,164     6,935    23,050   23,100       0    3,263 5,544      6,314   0  3,733 6,164    6,935
  19,900     19,950   0   3,733   6,164     6,935 205   3,733 6,164     6,935    23,100   23,150       0    3,255 5,533      6,304   0  3,733 6,164    6,935
  19,950     20,000   0   3,733   6,164     6,935 202   3,733 6,164     6,935    23,150   23,200       0    3,247 5,523      6,293   0  3,733 6,164    6,935
  20,000     20,050   0   3,733   6,164     6,935 198   3,733 6,164     6,935    23,200   23,250       0    3,239 5,512      6,283   0  3,733 6,164    6,935
  20,050     20,100   0   3,733   6,164     6,935 194   3,733 6,164     6,935    23,250   23,300       0    3,231 5,502      6,272   0  3,733 6,164    6,935
  20,100     20,150   0   3,733   6,164     6,935 190   3,733 6,164     6,935    23,300   23,350       0    3,223 5,491      6,262   0  3,733 6,164    6,935
  20,150     20,200   0   3,726   6,155     6,925 186   3,733 6,164     6,935    23,350   23,400       0    3,215 5,481      6,251   0  3,733 6,164    6,935
  20,200     20,250   0   3,718   6,144     6,914 182   3,733 6,164     6,935    23,400   23,450       0    3,207 5,470      6,241   0  3,733 6,164    6,935
  20,250     20,300   0   3,710   6,133     6,904 179   3,733 6,164     6,935    23,450   23,500       0    3,199 5,460      6,230   0  3,733 6,164    6,935
  20,300     20,350   0   3,702   6,123     6,893 175   3,733 6,164     6,935    23,500   23,550       0    3,191 5,449      6,220   0  3,733 6,164    6,935
  20,350     20,400   0   3,694   6,112     6,883 171   3,733 6,164     6,935    23,550   23,600       0    3,183 5,438      6,209   0  3,733 6,164    6,935
  20,400     20,450   0   3,686   6,102     6,872 167   3,733 6,164     6,935    23,600   23,650       0    3,175 5,428      6,198   0  3,733 6,164    6,935
  20,450     20,500   0   3,678   6,091     6,862 163   3,733 6,164     6,935    23,650   23,700       0    3,167 5,417      6,188   0  3,733 6,164    6,935
  20,500     20,550   0   3,670   6,081     6,851 160   3,733 6,164     6,935    23,700   23,750       0    3,159 5,407      6,177   0  3,733 6,164    6,935
  20,550     20,600   0   3,662   6,070     6,841 156   3,733 6,164     6,935    23,750   23,800       0    3,151 5,396      6,167   0  3,733 6,164    6,935
  20,600     20,650   0   3,654   6,060     6,830 152   3,733 6,164     6,935    23,800   23,850       0    3,143 5,386      6,156   0  3,733 6,164    6,935
  20,650     20,700   0   3,646   6,049     6,820 148   3,733 6,164     6,935    23,850   23,900       0    3,135 5,375      6,146   0  3,733 6,164    6,935
  20,700     20,750   0   3,638   6,039     6,809 144   3,733 6,164     6,935    23,900   23,950       0    3,127 5,365      6,135   0  3,733 6,164    6,935
  20,750     20,800   0   3,630   6,028     6,799 140   3,733 6,164     6,935    23,950   24,000       0    3,119 5,354      6,125   0  3,733 6,164    6,935
  ★  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 $22,600 but less than $22,610, and you have no qualifying children who have valid 
  SSNs, your credit is $0.
  If the amount you are looking up from the worksheet is $22,610 or more, and you have no qualifying children who have valid SSN’s, you can’t take 
  the credit.

                                                                                                                                              (Continued)

Page 30                                                                                                                      Publication 596 (2022)

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Page 31 of 38            Fileid: … tions/p596/2022/a/xml/cycle05/source                                            16:34 - 20-Dec-2022

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★                                                      the worksheet is–   spouse★
                    and you have–                                                                    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
24,000   24,050       0 3,111     5,344     6,114   0   3,733 6,164     6,935    27,200   27,250       0    2,599 4,670      5,440   0  3,579 5,961    6,731
24,050   24,100       0 3,103     5,333     6,104   0   3,733 6,164     6,935    27,250   27,300       0    2,591 4,659      5,430   0  3,571 5,950    6,721
24,100   24,150       0 3,095     5,323     6,093   0   3,733 6,164     6,935    27,300   27,350       0    2,583 4,649      5,419   0  3,563 5,940    6,710
24,150   24,200       0 3,087     5,312     6,083   0   3,733 6,164     6,935    27,350   27,400       0    2,575 4,638      5,409   0  3,555 5,929    6,700
24,200   24,250       0 3,079     5,302     6,072   0   3,733 6,164     6,935    27,400   27,450       0    2,567 4,628      5,398   0  3,547 5,919    6,689
24,250   24,300       0 3,071     5,291     6,062   0   3,733 6,164     6,935    27,450   27,500       0    2,559 4,617      5,388   0  3,539 5,908    6,679
24,300   24,350       0 3,063     5,281     6,051   0   3,733 6,164     6,935    27,500   27,550       0    2,551 4,607      5,377   0  3,531 5,898    6,668
24,350   24,400       0 3,055     5,270     6,041   0   3,733 6,164     6,935    27,550   27,600       0    2,543 4,596      5,367   0  3,523 5,887    6,658
24,400   24,450       0 3,047     5,259     6,030   0   3,733 6,164     6,935    27,600   27,650       0    2,535 4,586      5,356   0  3,515 5,877    6,647
24,450   24,500       0 3,039     5,249     6,019   0   3,733 6,164     6,935    27,650   27,700       0    2,528 4,575      5,346   0  3,507 5,866    6,637
24,500   24,550       0 3,031     5,238     6,009   0   3,733 6,164     6,935    27,700   27,750       0    2,520 4,564      5,335   0  3,499 5,855    6,626
24,550   24,600       0 3,023     5,228     5,998   0   3,733 6,164     6,935    27,750   27,800       0    2,512 4,554      5,324   0  3,491 5,845    6,615
24,600   24,650       0 3,015     5,217     5,988   0   3,733 6,164     6,935    27,800   27,850       0    2,504 4,543      5,314   0  3,483 5,834    6,605
24,650   24,700       0 3,007     5,207     5,977   0   3,733 6,164     6,935    27,850   27,900       0    2,496 4,533      5,303   0  3,475 5,824    6,594
24,700   24,750       0 2,999     5,196     5,967   0   3,733 6,164     6,935    27,900   27,950       0    2,488 4,522      5,293   0  3,467 5,813    6,584
24,750   24,800       0 2,991     5,186     5,956   0   3,733 6,164     6,935    27,950   28,000       0    2,480 4,512      5,282   0  3,459 5,803    6,573
24,800   24,850       0 2,983     5,175     5,946   0   3,733 6,164     6,935    28,000   28,050       0    2,472 4,501      5,272   0  3,451 5,792    6,563
24,850   24,900       0 2,975     5,165     5,935   0   3,733 6,164     6,935    28,050   28,100       0    2,464 4,491      5,261   0  3,443 5,782    6,552
24,900   24,950       0 2,967     5,154     5,925   0   3,733 6,164     6,935    28,100   28,150       0    2,456 4,480      5,251   0  3,435 5,771    6,542
24,950   25,000       0 2,959     5,144     5,914   0   3,733 6,164     6,935    28,150   28,200       0    2,448 4,470      5,240   0  3,427 5,761    6,531
25,000   25,050       0 2,951     5,133     5,904   0   3,733 6,164     6,935    28,200   28,250       0    2,440 4,459      5,230   0  3,419 5,750    6,521
25,050   25,100       0 2,943     5,123     5,893   0   3,733 6,164     6,935    28,250   28,300       0    2,432 4,449      5,219   0  3,411 5,740    6,510
25,100   25,150       0 2,935     5,112     5,883   0   3,733 6,164     6,935    28,300   28,350       0    2,424 4,438      5,209   0  3,403 5,729    6,500
25,150   25,200       0 2,927     5,102     5,872   0   3,733 6,164     6,935    28,350   28,400       0    2,416 4,428      5,198   0  3,395 5,719    6,489
25,200   25,250       0 2,919     5,091     5,861   0   3,733 6,164     6,935    28,400   28,450       0    2,408 4,417      5,188   0  3,387 5,708    6,479
25,250   25,300       0 2,911     5,080     5,851   0   3,733 6,164     6,935    28,450   28,500       0    2,400 4,407      5,177   0  3,379 5,698    6,468
25,300   25,350       0 2,903     5,070     5,840   0   3,733 6,164     6,935    28,500   28,550       0    2,392 4,396      5,167   0  3,371 5,687    6,457
25,350   25,400       0 2,895     5,059     5,830   0   3,733 6,164     6,935    28,550   28,600       0    2,384 4,385      5,156   0  3,363 5,676    6,447
25,400   25,450       0 2,887     5,049     5,819   0   3,733 6,164     6,935    28,600   28,650       0    2,376 4,375      5,145   0  3,355 5,666    6,436
25,450   25,500       0 2,879     5,038     5,809   0   3,733 6,164     6,935    28,650   28,700       0    2,368 4,364      5,135   0  3,347 5,655    6,426
25,500   25,550       0 2,871     5,028     5,798   0   3,733 6,164     6,935    28,700   28,750       0    2,360 4,354      5,124   0  3,339 5,645    6,415
25,550   25,600       0 2,863     5,017     5,788   0   3,733 6,164     6,935    28,750   28,800       0    2,352 4,343      5,114   0  3,331 5,634    6,405
25,600   25,650       0 2,855     5,007     5,777   0   3,733 6,164     6,935    28,800   28,850       0    2,344 4,333      5,103   0  3,323 5,624    6,394
25,650   25,700       0 2,847     4,996     5,767   0   3,733 6,164     6,935    28,850   28,900       0    2,336 4,322      5,093   0  3,315 5,613    6,384
25,700   25,750       0 2,839     4,986     5,756   0   3,733 6,164     6,935    28,900   28,950       0    2,328 4,312      5,082   0  3,307 5,603    6,373
25,750   25,800       0 2,831     4,975     5,746   0   3,733 6,164     6,935    28,950   29,000       0    2,320 4,301      5,072   0  3,299 5,592    6,363
25,800   25,850       0 2,823     4,965     5,735   0   3,733 6,164     6,935    29,000   29,050       0    2,312 4,291      5,061   0  3,291 5,582    6,352
25,850   25,900       0 2,815     4,954     5,725   0   3,733 6,164     6,935    29,050   29,100       0    2,304 4,280      5,051   0  3,283 5,571    6,342
25,900   25,950       0 2,807     4,944     5,714   0   3,733 6,164     6,935    29,100   29,150       0    2,296 4,270      5,040   0  3,275 5,561    6,331
25,950   26,000       0 2,799     4,933     5,704   0   3,733 6,164     6,935    29,150   29,200       0    2,288 4,259      5,030   0  3,267 5,550    6,321
26,000   26,050       0 2,791     4,923     5,693   0   3,733 6,164     6,935    29,200   29,250       0    2,280 4,249      5,019   0  3,259 5,540    6,310
26,050   26,100       0 2,783     4,912     5,682   0   3,733 6,164     6,935    29,250   29,300       0    2,272 4,238      5,009   0  3,251 5,529    6,300
26,100   26,150       0 2,775     4,901     5,672   0   3,733 6,164     6,935    29,300   29,350       0    2,264 4,228      4,998   0  3,243 5,519    6,289
26,150   26,200       0 2,767     4,891     5,661   0   3,733 6,164     6,935    29,350   29,400       0    2,256 4,217      4,988   0  3,235 5,508    6,278
26,200   26,250       0 2,759     4,880     5,651   0   3,733 6,164     6,935    29,400   29,450       0    2,248 4,206      4,977   0  3,227 5,497    6,268
26,250   26,300       0 2,751     4,870     5,640   0   3,733 6,164     6,935    29,450   29,500       0    2,240 4,196      4,966   0  3,219 5,487    6,257
26,300   26,350       0 2,743     4,859     5,630   0   3,723 6,150     6,921    29,500   29,550       0    2,232 4,185      4,956   0  3,211 5,476    6,247
26,350   26,400       0 2,735     4,849     5,619   0   3,715 6,140     6,910    29,550   29,600       0    2,224 4,175      4,945   0  3,203 5,466    6,236
26,400   26,450       0 2,727     4,838     5,609   0   3,707 6,129     6,900    29,600   29,650       0    2,216 4,164      4,935   0  3,195 5,455    6,226
26,450   26,500       0 2,719     4,828     5,598   0   3,699 6,119     6,889    29,650   29,700       0    2,208 4,154      4,924   0  3,187 5,445    6,215
26,500   26,550       0 2,711     4,817     5,588   0   3,691 6,108     6,879    29,700   29,750       0    2,200 4,143      4,914   0  3,179 5,434    6,205
26,550   26,600       0 2,703     4,807     5,577   0   3,683 6,098     6,868    29,750   29,800       0    2,192 4,133      4,903   0  3,172 5,424    6,194
26,600   26,650       0 2,695     4,796     5,567   0   3,675 6,087     6,858    29,800   29,850       0    2,184 4,122      4,893   0  3,164 5,413    6,184
26,650   26,700       0 2,687     4,786     5,556   0   3,667 6,077     6,847    29,850   29,900       0    2,176 4,112      4,882   0  3,156 5,403    6,173
26,700   26,750       0 2,679     4,775     5,546   0   3,659 6,066     6,837    29,900   29,950       0    2,168 4,101      4,872   0  3,148 5,392    6,163
26,750   26,800       0 2,671     4,765     5,535   0   3,651 6,056     6,826    29,950   30,000       0    2,160 4,091      4,861   0  3,140 5,382    6,152
26,800   26,850       0 2,663     4,754     5,525   0   3,643 6,045     6,816    30,000   30,050       0    2,152 4,080      4,851   0  3,132 5,371    6,142
26,850   26,900       0 2,655     4,744     5,514   0   3,635 6,034     6,805    30,050   30,100       0    2,144 4,070      4,840   0  3,124 5,361    6,131
26,900   26,950       0 2,647     4,733     5,503   0   3,627 6,024     6,794    30,100   30,150       0    2,136 4,059      4,830   0  3,116 5,350    6,121
26,950   27,000       0 2,639     4,722     5,493   0   3,619 6,013     6,784    30,150   30,200       0    2,128 4,049      4,819   0  3,108 5,340    6,110
27,000   27,050       0 2,631     4,712     5,482   0   3,611 6,003     6,773    30,200   30,250       0    2,120 4,038      4,808   0  3,100 5,329    6,099
27,050   27,100       0 2,623     4,701     5,472   0   3,603 5,992     6,763    30,250   30,300       0    2,112 4,027      4,798   0  3,092 5,318    6,089
27,100   27,150       0 2,615     4,691     5,461   0   3,595 5,982     6,752    30,300   30,350       0    2,104 4,017      4,787   0  3,084 5,308    6,078
27,150   27,200       0 2,607     4,680     5,451   0   3,587 5,971     6,742    30,350   30,400       0    2,096 4,006      4,777   0  3,076 5,297    6,068

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

                                                                                                                                              (Continued)

Publication 596 (2022)                                                                                                                        Page 31

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Page 32 of 38            Fileid: … tions/p596/2022/a/xml/cycle05/source                                            16:34 - 20-Dec-2022

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★                                                      the worksheet is–   spouse★
                    and you have–                                                                    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
30,400   30,450       0 2,088     3,996     4,766   0   3,068 5,287     6,057    33,600   33,650       0    1,577 3,322      4,092   0  2,556 4,613    5,383
30,450   30,500       0 2,080     3,985     4,756   0   3,060 5,276     6,047    33,650   33,700       0    1,569 3,311      4,082   0  2,548 4,602    5,373
30,500   30,550       0 2,072     3,975     4,745   0   3,052 5,266     6,036    33,700   33,750       0    1,561 3,301      4,071   0  2,540 4,592    5,362
30,550   30,600       0 2,064     3,964     4,735   0   3,044 5,255     6,026    33,750   33,800       0    1,553 3,290      4,061   0  2,532 4,581    5,352
30,600   30,650       0 2,056     3,954     4,724   0   3,036 5,245     6,015    33,800   33,850       0    1,545 3,280      4,050   0  2,524 4,571    5,341
30,650   30,700       0 2,048     3,943     4,714   0   3,028 5,234     6,005    33,850   33,900       0    1,537 3,269      4,040   0  2,516 4,560    5,331
30,700   30,750       0 2,040     3,933     4,703   0   3,020 5,224     5,994    33,900   33,950       0    1,529 3,259      4,029   0  2,508 4,550    5,320
30,750   30,800       0 2,032     3,922     4,693   0   3,012 5,213     5,984    33,950   34,000       0    1,521 3,248      4,019   0  2,500 4,539    5,310
30,800   30,850       0 2,024     3,912     4,682   0   3,004 5,203     5,973    34,000   34,050       0    1,513 3,238      4,008   0  2,492 4,529    5,299
30,850   30,900       0 2,016     3,901     4,672   0   2,996 5,192     5,963    34,050   34,100       0    1,505 3,227      3,998   0  2,484 4,518    5,289
30,900   30,950       0 2,008     3,891     4,661   0   2,988 5,182     5,952    34,100   34,150       0    1,497 3,217      3,987   0  2,476 4,508    5,278
30,950   31,000       0 2,000     3,880     4,651   0   2,980 5,171     5,942    34,150   34,200       0    1,489 3,206      3,977   0  2,468 4,497    5,268
31,000   31,050       0 1,992     3,870     4,640   0   2,972 5,160     5,931    34,200   34,250       0    1,481 3,196      3,966   0  2,460 4,487    5,257
31,050   31,100       0 1,984     3,859     4,629   0   2,964 5,150     5,920    34,250   34,300       0    1,473 3,185      3,956   0  2,452 4,476    5,247
31,100   31,150       0 1,976     3,848     4,619   0   2,956 5,139     5,910    34,300   34,350       0    1,465 3,175      3,945   0  2,444 4,466    5,236
31,150   31,200       0 1,968     3,838     4,608   0   2,948 5,129     5,899    34,350   34,400       0    1,457 3,164      3,935   0  2,436 4,455    5,225
31,200   31,250       0 1,960     3,827     4,598   0   2,940 5,118     5,889    34,400   34,450       0    1,449 3,153      3,924   0  2,428 4,444    5,215
31,250   31,300       0 1,952     3,817     4,587   0   2,932 5,108     5,878    34,450   34,500       0    1,441 3,143      3,913   0  2,420 4,434    5,204
31,300   31,350       0 1,944     3,806     4,577   0   2,924 5,097     5,868    34,500   34,550       0    1,433 3,132      3,903   0  2,412 4,423    5,194
31,350   31,400       0 1,936     3,796     4,566   0   2,916 5,087     5,857    34,550   34,600       0    1,425 3,122      3,892   0  2,404 4,413    5,183
31,400   31,450       0 1,928     3,785     4,556   0   2,908 5,076     5,847    34,600   34,650       0    1,417 3,111      3,882   0  2,396 4,402    5,173
31,450   31,500       0 1,920     3,775     4,545   0   2,900 5,066     5,836    34,650   34,700       0    1,409 3,101      3,871   0  2,388 4,392    5,162
31,500   31,550       0 1,912     3,764     4,535   0   2,892 5,055     5,826    34,700   34,750       0    1,401 3,090      3,861   0  2,380 4,381    5,152
31,550   31,600       0 1,904     3,754     4,524   0   2,884 5,045     5,815    34,750   34,800       0    1,393 3,080      3,850   0  2,373 4,371    5,141
31,600   31,650       0 1,896     3,743     4,514   0   2,876 5,034     5,805    34,800   34,850       0    1,385 3,069      3,840   0  2,365 4,360    5,131
31,650   31,700       0 1,888     3,733     4,503   0   2,868 5,024     5,794    34,850   34,900       0    1,377 3,059      3,829   0  2,357 4,350    5,120
31,700   31,750       0 1,880     3,722     4,493   0   2,860 5,013     5,784    34,900   34,950       0    1,369 3,048      3,819   0  2,349 4,339    5,110
31,750   31,800       0 1,872     3,712     4,482   0   2,852 5,003     5,773    34,950   35,000       0    1,361 3,038      3,808   0  2,341 4,329    5,099
31,800   31,850       0 1,864     3,701     4,472   0   2,844 4,992     5,763    35,000   35,050       0    1,353 3,027      3,798   0  2,333 4,318    5,089
31,850   31,900       0 1,856     3,691     4,461   0   2,836 4,981     5,752    35,050   35,100       0    1,345 3,017      3,787   0  2,325 4,308    5,078
31,900   31,950       0 1,848     3,680     4,450   0   2,828 4,971     5,741    35,100   35,150       0    1,337 3,006      3,777   0  2,317 4,297    5,068
31,950   32,000       0 1,840     3,669     4,440   0   2,820 4,960     5,731    35,150   35,200       0    1,329 2,996      3,766   0  2,309 4,287    5,057
32,000   32,050       0 1,832     3,659     4,429   0   2,812 4,950     5,720    35,200   35,250       0    1,321 2,985      3,755   0  2,301 4,276    5,046
32,050   32,100       0 1,824     3,648     4,419   0   2,804 4,939     5,710    35,250   35,300       0    1,313 2,974      3,745   0  2,293 4,265    5,036
32,100   32,150       0 1,816     3,638     4,408   0   2,796 4,929     5,699    35,300   35,350       0    1,305 2,964      3,734   0  2,285 4,255    5,025
32,150   32,200       0 1,808     3,627     4,398   0   2,788 4,918     5,689    35,350   35,400       0    1,297 2,953      3,724   0  2,277 4,244    5,015
32,200   32,250       0 1,800     3,617     4,387   0   2,780 4,908     5,678    35,400   35,450       0    1,289 2,943      3,713   0  2,269 4,234    5,004
32,250   32,300       0 1,792     3,606     4,377   0   2,772 4,897     5,668    35,450   35,500       0    1,281 2,932      3,703   0  2,261 4,223    4,994
32,300   32,350       0 1,784     3,596     4,366   0   2,764 4,887     5,657    35,500   35,550       0    1,273 2,922      3,692   0  2,253 4,213    4,983
32,350   32,400       0 1,776     3,585     4,356   0   2,756 4,876     5,647    35,550   35,600       0    1,265 2,911      3,682   0  2,245 4,202    4,973
32,400   32,450       0 1,768     3,575     4,345   0   2,748 4,866     5,636    35,600   35,650       0    1,257 2,901      3,671   0  2,237 4,192    4,962
32,450   32,500       0 1,760     3,564     4,335   0   2,740 4,855     5,626    35,650   35,700       0    1,249 2,890      3,661   0  2,229 4,181    4,952
32,500   32,550       0 1,752     3,554     4,324   0   2,732 4,845     5,615    35,700   35,750       0    1,241 2,880      3,650   0  2,221 4,171    4,941
32,550   32,600       0 1,744     3,543     4,314   0   2,724 4,834     5,605    35,750   35,800       0    1,233 2,869      3,640   0  2,213 4,160    4,931
32,600   32,650       0 1,736     3,533     4,303   0   2,716 4,824     5,594    35,800   35,850       0    1,225 2,859      3,629   0  2,205 4,150    4,920
32,650   32,700       0 1,729     3,522     4,293   0   2,708 4,813     5,584    35,850   35,900       0    1,217 2,848      3,619   0  2,197 4,139    4,910
32,700   32,750       0 1,721     3,511     4,282   0   2,700 4,802     5,573    35,900   35,950       0    1,209 2,838      3,608   0  2,189 4,129    4,899
32,750   32,800       0 1,713     3,501     4,271   0   2,692 4,792     5,562    35,950   36,000       0    1,201 2,827      3,598   0  2,181 4,118    4,889
32,800   32,850       0 1,705     3,490     4,261   0   2,684 4,781     5,552    36,000   36,050       0    1,193 2,817      3,587   0  2,173 4,107    4,878
32,850   32,900       0 1,697     3,480     4,250   0   2,676 4,771     5,541    36,050   36,100       0    1,185 2,806      3,576   0  2,165 4,097    4,867
32,900   32,950       0 1,689     3,469     4,240   0   2,668 4,760     5,531    36,100   36,150       0    1,177 2,795      3,566   0  2,157 4,086    4,857
32,950   33,000       0 1,681     3,459     4,229   0   2,660 4,750     5,520    36,150   36,200       0    1,169 2,785      3,555   0  2,149 4,076    4,846
33,000   33,050       0 1,673     3,448     4,219   0   2,652 4,739     5,510    36,200   36,250       0    1,161 2,774      3,545   0  2,141 4,065    4,836
33,050   33,100       0 1,665     3,438     4,208   0   2,644 4,729     5,499    36,250   36,300       0    1,153 2,764      3,534   0  2,133 4,055    4,825
33,100   33,150       0 1,657     3,427     4,198   0   2,636 4,718     5,489    36,300   36,350       0    1,145 2,753      3,524   0  2,125 4,044    4,815
33,150   33,200       0 1,649     3,417     4,187   0   2,628 4,708     5,478    36,350   36,400       0    1,137 2,743      3,513   0  2,117 4,034    4,804
33,200   33,250       0 1,641     3,406     4,177   0   2,620 4,697     5,468    36,400   36,450       0    1,129 2,732      3,503   0  2,109 4,023    4,794
33,250   33,300       0 1,633     3,396     4,166   0   2,612 4,687     5,457    36,450   36,500       0    1,121 2,722      3,492   0  2,101 4,013    4,783
33,300   33,350       0 1,625     3,385     4,156   0   2,604 4,676     5,447    36,500   36,550       0    1,113 2,711      3,482   0  2,093 4,002    4,773
33,350   33,400       0 1,617     3,375     4,145   0   2,596 4,666     5,436    36,550   36,600       0    1,105 2,701      3,471   0  2,085 3,992    4,762
33,400   33,450       0 1,609     3,364     4,135   0   2,588 4,655     5,426    36,600   36,650       0    1,097 2,690      3,461   0  2,077 3,981    4,752
33,450   33,500       0 1,601     3,354     4,124   0   2,580 4,645     5,415    36,650   36,700       0    1,089 2,680      3,450   0  2,069 3,971    4,741
33,500   33,550       0 1,593     3,343     4,114   0   2,572 4,634     5,404    36,700   36,750       0    1,081 2,669      3,440   0  2,061 3,960    4,731
33,550   33,600       0 1,585     3,332     4,103   0   2,564 4,623     5,394    36,750   36,800       0    1,073 2,659      3,429   0  2,053 3,950    4,720

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

                                                                                                                                              (Continued)

Page 32                                                                                                                      Publication 596 (2022)

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Page 33 of 38            Fileid: … tions/p596/2022/a/xml/cycle05/source                                            16:34 - 20-Dec-2022

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★                                                      the worksheet is–   spouse★
                    and you have–                                                                    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
36,800   36,850       0 1,065     2,648     3,419   0   2,045 3,939     4,710    40,000   40,050       0    554   1,974      2,745   0  1,534 3,265    4,036
36,850   36,900       0 1,057     2,638     3,408   0   2,037 3,928     4,699    40,050   40,100       0    546   1,964      2,734   0  1,526 3,255    4,025
36,900   36,950       0 1,049     2,627     3,397   0   2,029 3,918     4,688    40,100   40,150       0    538   1,953      2,724   0  1,518 3,244    4,015
36,950   37,000       0 1,041     2,616     3,387   0   2,021 3,907     4,678    40,150   40,200       0    530   1,943      2,713   0  1,510 3,234    4,004
37,000   37,050       0 1,033     2,606     3,376   0   2,013 3,897     4,667    40,200   40,250       0    522   1,932      2,702   0  1,502 3,223    3,993
37,050   37,100       0 1,025     2,595     3,366   0   2,005 3,886     4,657    40,250   40,300       0    514   1,921      2,692   0  1,494 3,212    3,983
37,100   37,150       0 1,017     2,585     3,355   0   1,997 3,876     4,646    40,300   40,350       0    506   1,911      2,681   0  1,486 3,202    3,972
37,150   37,200       0 1,009     2,574     3,345   0   1,989 3,865     4,636    40,350   40,400       0    498   1,900      2,671   0  1,478 3,191    3,962
37,200   37,250       0 1,001     2,564     3,334   0   1,981 3,855     4,625    40,400   40,450       0    490   1,890      2,660   0  1,470 3,181    3,951
37,250   37,300       0     993   2,553     3,324   0   1,973 3,844     4,615    40,450   40,500       0    482   1,879      2,650   0  1,462 3,170    3,941
37,300   37,350       0     985   2,543     3,313   0   1,965 3,834     4,604    40,500   40,550       0    474   1,869      2,639   0  1,454 3,160    3,930
37,350   37,400       0     977   2,532     3,303   0   1,957 3,823     4,594    40,550   40,600       0    466   1,858      2,629   0  1,446 3,149    3,920
37,400   37,450       0     969   2,522     3,292   0   1,949 3,813     4,583    40,600   40,650       0    458   1,848      2,618   0  1,438 3,139    3,909
37,450   37,500       0     961   2,511     3,282   0   1,941 3,802     4,573    40,650   40,700       0    450   1,837      2,608   0  1,430 3,128    3,899
37,500   37,550       0     953   2,501     3,271   0   1,933 3,792     4,562    40,700   40,750       0    442   1,827      2,597   0  1,422 3,118    3,888
37,550   37,600       0     945   2,490     3,261   0   1,925 3,781     4,552    40,750   40,800       0    434   1,816      2,587   0  1,414 3,107    3,878
37,600   37,650       0     937   2,480     3,250   0   1,917 3,771     4,541    40,800   40,850       0    426   1,806      2,576   0  1,406 3,097    3,867
37,650   37,700       0     930   2,469     3,240   0   1,909 3,760     4,531    40,850   40,900       0    418   1,795      2,566   0  1,398 3,086    3,857
37,700   37,750       0     922   2,458     3,229   0   1,901 3,749     4,520    40,900   40,950       0    410   1,785      2,555   0  1,390 3,076    3,846
37,750   37,800       0     914   2,448     3,218   0   1,893 3,739     4,509    40,950   41,000       0    402   1,774      2,545   0  1,382 3,065    3,836
37,800   37,850       0     906   2,437     3,208   0   1,885 3,728     4,499    41,000   41,050       0    394   1,764      2,534   0  1,374 3,054    3,825
37,850   37,900       0     898   2,427     3,197   0   1,877 3,718     4,488    41,050   41,100       0    386   1,753      2,523   0  1,366 3,044    3,814
37,900   37,950       0     890   2,416     3,187   0   1,869 3,707     4,478    41,100   41,150       0    378   1,742      2,513   0  1,358 3,033    3,804
37,950   38,000       0     882   2,406     3,176   0   1,861 3,697     4,467    41,150   41,200       0    370   1,732      2,502   0  1,350 3,023    3,793
38,000   38,050       0     874   2,395     3,166   0   1,853 3,686     4,457    41,200   41,250       0    362   1,721      2,492   0  1,342 3,012    3,783
38,050   38,100       0     866   2,385     3,155   0   1,845 3,676     4,446    41,250   41,300       0    354   1,711      2,481   0  1,334 3,002    3,772
38,100   38,150       0     858   2,374     3,145   0   1,837 3,665     4,436    41,300   41,350       0    346   1,700      2,471   0  1,326 2,991    3,762
38,150   38,200       0     850   2,364     3,134   0   1,829 3,655     4,425    41,350   41,400       0    338   1,690      2,460   0  1,318 2,981    3,751
38,200   38,250       0     842   2,353     3,124   0   1,821 3,644     4,415    41,400   41,450       0    330   1,679      2,450   0  1,310 2,970    3,741
38,250   38,300       0     834   2,343     3,113   0   1,813 3,634     4,404    41,450   41,500       0    322   1,669      2,439   0  1,302 2,960    3,730
38,300   38,350       0     826   2,332     3,103   0   1,805 3,623     4,394    41,500   41,550       0    314   1,658      2,429   0  1,294 2,949    3,720
38,350   38,400       0     818   2,322     3,092   0   1,797 3,613     4,383    41,550   41,600       0    306   1,648      2,418   0  1,286 2,939    3,709
38,400   38,450       0     810   2,311     3,082   0   1,789 3,602     4,373    41,600   41,650       0    298   1,637      2,408   0  1,278 2,928    3,699
38,450   38,500       0     802   2,301     3,071   0   1,781 3,592     4,362    41,650   41,700       0    290   1,627      2,397   0  1,270 2,918    3,688
38,500   38,550       0     794   2,290     3,061   0   1,773 3,581     4,351    41,700   41,750       0    282   1,616      2,387   0  1,262 2,907    3,678
38,550   38,600       0     786   2,279     3,050   0   1,765 3,570     4,341    41,750   41,800       0    274   1,606      2,376   0  1,254 2,897    3,667
38,600   38,650       0     778   2,269     3,039   0   1,757 3,560     4,330    41,800   41,850       0    266   1,595      2,366   0  1,246 2,886    3,657
38,650   38,700       0     770   2,258     3,029   0   1,749 3,549     4,320    41,850   41,900       0    258   1,585      2,355   0  1,238 2,875    3,646
38,700   38,750       0     762   2,248     3,018   0   1,741 3,539     4,309    41,900   41,950       0    250   1,574      2,344   0  1,230 2,865    3,635
38,750   38,800       0     754   2,237     3,008   0   1,733 3,528     4,299    41,950   42,000       0    242   1,563      2,334   0  1,222 2,854    3,625
38,800   38,850       0     746   2,227     2,997   0   1,725 3,518     4,288    42,000   42,050       0    234   1,553      2,323   0  1,214 2,844    3,614
38,850   38,900       0     738   2,216     2,987   0   1,717 3,507     4,278    42,050   42,100       0    226   1,542      2,313   0  1,206 2,833    3,604
38,900   38,950       0     730   2,206     2,976   0   1,709 3,497     4,267    42,100   42,150       0    218   1,532      2,302   0  1,198 2,823    3,593
38,950   39,000       0     722   2,195     2,966   0   1,701 3,486     4,257    42,150   42,200       0    210   1,521      2,292   0  1,190 2,812    3,583
39,000   39,050       0     714   2,185     2,955   0   1,693 3,476     4,246    42,200   42,250       0    202   1,511      2,281   0  1,182 2,802    3,572
39,050   39,100       0     706   2,174     2,945   0   1,685 3,465     4,236    42,250   42,300       0    194   1,500      2,271   0  1,174 2,791    3,562
39,100   39,150       0     698   2,164     2,934   0   1,677 3,455     4,225    42,300   42,350       0    186   1,490      2,260   0  1,166 2,781    3,551
39,150   39,200       0     690   2,153     2,924   0   1,669 3,444     4,215    42,350   42,400       0    178   1,479      2,250   0  1,158 2,770    3,541
39,200   39,250       0     682   2,143     2,913   0   1,661 3,434     4,204    42,400   42,450       0    170   1,469      2,239   0  1,150 2,760    3,530
39,250   39,300       0     674   2,132     2,903   0   1,653 3,423     4,194    42,450   42,500       0    162   1,458      2,229   0  1,142 2,749    3,520
39,300   39,350       0     666   2,122     2,892   0   1,645 3,413     4,183    42,500   42,550       0    154   1,448      2,218   0  1,134 2,739    3,509
39,350   39,400       0     658   2,111     2,882   0   1,637 3,402     4,172    42,550   42,600       0    146   1,437      2,208   0  1,126 2,728    3,499
39,400   39,450       0     650   2,100     2,871   0   1,629 3,391     4,162    42,600   42,650       0    138   1,427      2,197   0  1,118 2,718    3,488
39,450   39,500       0     642   2,090     2,860   0   1,621 3,381     4,151    42,650   42,700       0    131   1,416      2,187   0  1,110 2,707    3,478
39,500   39,550       0     634   2,079     2,850   0   1,613 3,370     4,141    42,700   42,750       0    123   1,405      2,176   0  1,102 2,696    3,467
39,550   39,600       0     626   2,069     2,839   0   1,605 3,360     4,130    42,750   42,800       0    115   1,395      2,165   0  1,094 2,686    3,456
39,600   39,650       0     618   2,058     2,829   0   1,597 3,349     4,120    42,800   42,850       0    107   1,384      2,155   0  1,086 2,675    3,446
39,650   39,700       0     610   2,048     2,818   0   1,589 3,339     4,109    42,850   42,900       0    99    1,374      2,144   0  1,078 2,665    3,435
39,700   39,750       0     602   2,037     2,808   0   1,581 3,328     4,099    42,900   42,950       0    91    1,363      2,134   0  1,070 2,654    3,425
39,750   39,800       0     594   2,027     2,797   0   1,574 3,318     4,088    42,950   43,000       0    83    1,353      2,123   0  1,062 2,644    3,414
39,800   39,850       0     586   2,016     2,787   0   1,566 3,307     4,078    43,000   43,050       0    75    1,342      2,113   0  1,054 2,633    3,404
39,850   39,900       0     578   2,006     2,776   0   1,558 3,297     4,067    43,050   43,100       0    67    1,332      2,102   0  1,046 2,623    3,393
39,900   39,950       0     570   1,995     2,766   0   1,550 3,286     4,057    43,100   43,150       0    59    1,321      2,092   0  1,038 2,612    3,383
39,950   40,000       0     562   1,985     2,755   0   1,542 3,276     4,046    43,150   43,200       0    51    1,311      2,081   0  1,030 2,602    3,372

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

                                                                                                                                              (Continued)

Publication 596 (2022)                                                                                                                        Page 33

- 34 -

Page 34 of 38            Fileid: … tions/p596/2022/a/xml/cycle05/source                                            16:34 - 20-Dec-2022

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★                                                      the worksheet is–   spouse★
                    and you have–                                                                    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
  43,200   43,250     0     43    1,300     2,071   0   1,022 2,591     3,362    46,000   46,050       0      0   711        1,481   0  575 2,001      2,772
  43,250   43,300     0     35    1,290     2,060   0   1,014 2,581     3,351    46,050   46,100       0      0   700        1,470   0  567 1,991      2,761
  43,300   43,350     0     27    1,279     2,050   0   1,006 2,570     3,341    46,100   46,150       0      0   689        1,460   0  559 1,980      2,751
  43,350   43,400     0     19    1,269     2,039   0   998   2,560     3,330    46,150   46,200       0      0   679        1,449   0  551 1,970      2,740
  43,400   43,450     0     11    1,258     2,029   0   990   2,549     3,320    46,200   46,250       0      0   668        1,439   0  543 1,959      2,730
  43,450   43,500     0     *     1,248     2,018   0   982   2,539     3,309    46,250   46,300       0      0   658        1,428   0  535 1,949      2,719
  43,500   43,550     0     0     1,237     2,008   0   974   2,528     3,298    46,300   46,350       0      0   647        1,418   0  527 1,938      2,709
  43,550   43,600     0     0     1,226     1,997   0   966   2,517     3,288    46,350   46,400       0      0   637        1,407   0  519 1,928      2,698
  43,600   43,650     0     0     1,216     1,986   0   958   2,507     3,277    46,400   46,450       0      0   626        1,397   0  511 1,917      2,688
  43,650   43,700     0     0     1,205     1,976   0   950   2,496     3,267    46,450   46,500       0      0   616        1,386   0  503 1,907      2,677
  43,700   43,750     0     0     1,195     1,965   0   942   2,486     3,256    46,500   46,550       0      0   605        1,376   0  495 1,896      2,667
  43,750   43,800     0     0     1,184     1,955   0   934   2,475     3,246    46,550   46,600       0      0   595        1,365   0  487 1,886      2,656
  43,800   43,850     0     0     1,174     1,944   0   926   2,465     3,235    46,600   46,650       0      0   584        1,355   0  479 1,875      2,646
  43,850   43,900     0     0     1,163     1,934   0   918   2,454     3,225    46,650   46,700       0      0   574        1,344   0  471 1,865      2,635
  43,900   43,950     0     0     1,153     1,923   0   910   2,444     3,214    46,700   46,750       0      0   563        1,334   0  463 1,854      2,625
  43,950   44,000     0     0     1,142     1,913   0   902   2,433     3,204    46,750   46,800       0      0   553        1,323   0  455 1,844      2,614
  44,000   44,050     0     0     1,132     1,902   0   894   2,423     3,193    46,800   46,850       0      0   542        1,313   0  447 1,833      2,604
  44,050   44,100     0     0     1,121     1,892   0   886   2,412     3,183    46,850   46,900       0      0   532        1,302   0  439 1,822      2,593
  44,100   44,150     0     0     1,111     1,881   0   878   2,402     3,172    46,900   46,950       0      0   521        1,291   0  431 1,812      2,582
  44,150   44,200     0     0     1,100     1,871   0   870   2,391     3,162    46,950   47,000       0      0   510        1,281   0  423 1,801      2,572
  44,200   44,250     0     0     1,090     1,860   0   862   2,381     3,151    47,000   47,050       0      0   500        1,270   0  415 1,791      2,561
  44,250   44,300     0     0     1,079     1,850   0   854   2,370     3,141    47,050   47,100       0      0   489        1,260   0  407 1,780      2,551
  44,300   44,350     0     0     1,069     1,839   0   846   2,360     3,130    47,100   47,150       0      0   479        1,249   0  399 1,770      2,540
  44,350   44,400     0     0     1,058     1,829   0   838   2,349     3,119    47,150   47,200       0      0   468        1,239   0  391 1,759      2,530
  44,400   44,450     0     0     1,047     1,818   0   830   2,338     3,109    47,200   47,250       0      0   458        1,228   0  383 1,749      2,519
  44,450   44,500     0     0     1,037     1,807   0   822   2,328     3,098    47,250   47,300       0      0   447        1,218   0  375 1,738      2,509
  44,500   44,550     0     0     1,026     1,797   0   814   2,317     3,088    47,300   47,350       0      0   437        1,207   0  367 1,728      2,498
  44,550   44,600     0     0     1,016     1,786   0   806   2,307     3,077    47,350   47,400       0      0   426        1,197   0  359 1,717      2,488
  44,600   44,650     0     0     1,005     1,776   0   798   2,296     3,067    47,400   47,450       0      0   416        1,186   0  351 1,707      2,477
  44,650   44,700     0     0     995       1,765   0   790   2,286     3,056    47,450   47,500       0      0   405        1,176   0  343 1,696      2,467
  44,700   44,750     0     0     984       1,755   0   782   2,275     3,046    47,500   47,550       0      0   395        1,165   0  335 1,686      2,456
  44,750   44,800     0     0     974       1,744   0   775   2,265     3,035    47,550   47,600       0      0   384        1,155   0  327 1,675      2,446
  44,800   44,850     0     0     963       1,734   0   767   2,254     3,025    47,600   47,650       0      0   374        1,144   0  319 1,665      2,435
  44,850   44,900     0     0     953       1,723   0   759   2,244     3,014    47,650   47,700       0      0   363        1,134   0  311 1,654      2,425
  44,900   44,950     0     0     942       1,713   0   751   2,233     3,004    47,700   47,750       0      0   352        1,123   0  303 1,643      2,414
  44,950   45,000     0     0     932       1,702   0   743   2,223     2,993    47,750   47,800       0      0   342        1,112   0  295 1,633      2,403
  45,000   45,050     0     0     921       1,692   0   735   2,212     2,983    47,800   47,850       0      0   331        1,102   0  287 1,622      2,393
  45,050   45,100     0     0     911       1,681   0   727   2,202     2,972    47,850   47,900       0      0   321        1,091   0  279 1,612      2,382
  45,100   45,150     0     0     900       1,671   0   719   2,191     2,962    47,900   47,950       0      0   310        1,081   0  271 1,601      2,372
  45,150   45,200     0     0     890       1,660   0   711   2,181     2,951    47,950   48,000       0      0   300        1,070   0  263 1,591      2,361
  45,200   45,250     0     0     879       1,649   0   703   2,170     2,940    48,000   48,050       0      0   289        1,060   0  255 1,580      2,351
  45,250   45,300     0     0     868       1,639   0   695   2,159     2,930    48,050   48,100       0      0   279        1,049   0  247 1,570      2,340
  45,300   45,350     0     0     858       1,628   0   687   2,149     2,919    48,100   48,150       0      0   268        1,039   0  239 1,559      2,330
  45,350   45,400     0     0     847       1,618   0   679   2,138     2,909    48,150   48,200       0      0   258        1,028   0  231 1,549      2,319
  45,400   45,450     0     0     837       1,607   0   671   2,128     2,898    48,200   48,250       0      0   247        1,018   0  223 1,538      2,309
  45,450   45,500     0     0     826       1,597   0   663   2,117     2,888    48,250   48,300       0      0   237        1,007   0  215 1,528      2,298
  45,500   45,550     0     0     816       1,586   0   655   2,107     2,877    48,300   48,350       0      0   226        997     0  207 1,517      2,288
  45,550   45,600     0     0     805       1,576   0   647   2,096     2,867    48,350   48,400       0      0   216        986     0  199 1,507      2,277
  45,600   45,650     0     0     795       1,565   0   639   2,086     2,856    48,400   48,450       0      0   205        976     0  191 1,496      2,267
  45,650   45,700     0     0     784       1,555   0   631   2,075     2,846    48,450   48,500       0      0   195        965     0  183 1,486      2,256
  45,700   45,750     0     0     774       1,544   0   623   2,065     2,835    48,500   48,550       0      0   184        955     0  175 1,475      2,245
  45,750   45,800     0     0     763       1,534   0   615   2,054     2,825    48,550   48,600       0      0   173        944     0  167 1,464      2,235
  45,800   45,850     0     0     753       1,523   0   607   2,044     2,814    48,600   48,650       0      0   163        933     0  159 1,454      2,224
  45,850   45,900     0     0     742       1,513   0   599   2,033     2,804    48,650   48,700       0      0   152        923     0  151 1,443      2,214
  45,900   45,950     0     0     732       1,502   0   591   2,023     2,793    48,700   48,750       0      0   142        912     0  143 1,433      2,203
  45,950   46,000     0     0     721       1,492   0   583   2,012     2,783    48,750   48,800       0      0   131        902     0  135 1,422      2,193

  ★  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 $43,450 but less than $43,492, and you have one qualifying child who has a valid SSN, 
  your credit is $3.
  If the amount you are looking up from the worksheet is $43,492 or more, and you have one qualifying child who has a valid SSN, you can’t take the 
  credit.

                                                                                                                                            (Continued)

Page 34                                                                                                                      Publication 596 (2022)

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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★                                                    the worksheet is–   spouse★
                      and you have–                                                                  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
    48,800     48,850   0     0     121       891   0   127    1,412    2,182    51,200   51,250       0      0     0        386    0       0 906     1,677
    48,850     48,900   0     0     110       881   0   119    1,401    2,172    51,250   51,300       0      0     0        375    0       0 896     1,666
    48,900     48,950   0     0     100       870   0   111    1,391    2,161    51,300   51,350       0      0     0        365    0       0 885     1,656
    48,950     49,000   0     0     89        860   0   103    1,380    2,151    51,350   51,400       0      0     0        354    0       0 875     1,645
    49,000     49,050   0     0     79        849   0   95     1,370    2,140    51,400   51,450       0      0     0        344    0       0 864     1,635
    49,050     49,100   0     0     68        839   0   87     1,359    2,130    51,450   51,500       0      0     0        333    0       0 854     1,624
    49,100     49,150   0     0     58        828   0   79     1,349    2,119    51,500   51,550       0      0     0        323    0       0 843     1,614
    49,150     49,200   0     0     47        818   0   71     1,338    2,109    51,550   51,600       0      0     0        312    0       0 833     1,603
    49,200     49,250   0     0     37        807   0   63     1,328    2,098    51,600   51,650       0      0     0        302    0       0 822     1,593
    49,250     49,300   0     0     26        797   0   55     1,317    2,088    51,650   51,700       0      0     0        291    0       0 812     1,582
    49,300     49,350   0     0     16        786   0   47     1,307    2,077    51,700   51,750       0      0     0        281    0       0 801     1,572
    49,350     49,400   0     0       *       776   0   39     1,296    2,066    51,750   51,800       0      0     0        270    0       0 791     1,561
    49,400     49,450   0     0       0       765   0   31     1,285    2,056    51,800   51,850       0      0     0        260    0       0 780     1,551
    49,450     49,500   0     0       0       754   0   23     1,275    2,045    51,850   51,900       0      0     0        249    0       0 769     1,540
    49,500     49,550   0     0       0       744   0   15     1,264    2,035    51,900   51,950       0      0     0        238    0       0 759     1,529
    49,550     49,600   0     0       0       733   0     7    1,254    2,024    51,950   52,000       0      0     0        228    0       0 748     1,519
    49,600     49,650   0     0       0       723   0     **   1,243    2,014    52,000   52,050       0      0     0        217    0       0 738     1,508
    49,650     49,700   0     0       0       712   0     0    1,233    2,003    52,050   52,100       0      0     0        207    0       0 727     1,498
    49,700     49,750   0     0       0       702   0     0    1,222    1,993    52,100   52,150       0      0     0        196    0       0 717     1,487
    49,750     49,800   0     0       0       691   0     0    1,212    1,982    52,150   52,200       0      0     0        186    0       0 706     1,477
    49,800     49,850   0     0       0       681   0     0    1,201    1,972    52,200   52,250       0      0     0        175    0       0 696     1,466
    49,850     49,900   0     0       0       670   0     0    1,191    1,961    52,250   52,300       0      0     0        165    0       0 685     1,456
    49,900     49,950   0     0       0       660   0     0    1,180    1,951    52,300   52,350       0      0     0        154    0       0 675     1,445
    49,950     50,000   0     0       0       649   0     0    1,170    1,940    52,350   52,400       0      0     0        144    0       0 664     1,435
    50,000     50,050   0     0       0       639   0     0    1,159    1,930    52,400   52,450       0      0     0        133    0       0 654     1,424
    50,050     50,100   0     0       0       628   0     0    1,149    1,919    52,450   52,500       0      0     0        123    0       0 643     1,414
    50,100     50,150   0     0       0       618   0     0    1,138    1,909    52,500   52,550       0      0     0        112    0       0 633     1,403
    50,150     50,200   0     0       0       607   0     0    1,128    1,898    52,550   52,600       0      0     0        102    0       0 622     1,393
    50,200     50,250   0     0       0       596   0     0    1,117    1,887    52,600   52,650       0      0     0        91     0       0 612     1,382
    50,250     50,300   0     0       0       586   0     0    1,106    1,877    52,650   52,700       0      0     0        81     0       0 601     1,372
    50,300     50,350   0     0       0       575   0     0    1,096    1,866    52,700   52,750       0      0     0        70     0       0 590     1,361
    50,350     50,400   0     0       0       565   0     0    1,085    1,856    52,750   52,800       0      0     0        59     0       0 580     1,350
    50,400     50,450   0     0       0       554   0     0    1,075    1,845    52,800   52,850       0      0     0        49     0       0 569     1,340
    50,450     50,500   0     0       0       544   0     0    1,064    1,835    52,850   52,900       0      0     0        38     0       0 559     1,329
    50,500     50,550   0     0       0       533   0     0    1,054    1,824    52,900   52,950       0      0     0        28     0       0 548     1,319
    50,550     50,600   0     0       0       523   0     0    1,043    1,814    52,950   53,000       0      0     0        17     0       0 538     1,308
    50,600     50,650   0     0       0       512   0     0    1,033    1,803    53,000   53,050       0      0     0           7   0       0 527     1,298
    50,650     50,700   0     0       0       502   0     0    1,022    1,793    53,050   53,100       0      0     0        ***    0       0 517     1,287
    50,700     50,750   0     0       0       491   0     0    1,012    1,782    53,100   53,150       0      0     0           0   0       0 506     1,277
    50,750     50,800   0     0       0       481   0     0    1,001    1,772    53,150   53,200       0      0     0           0   0       0 496     1,266
    50,800     50,850   0     0       0       470   0     0    991      1,761    53,200   53,250       0      0     0           0   0       0 485     1,256
    50,850     50,900   0     0       0       460   0     0    980      1,751    53,250   53,300       0      0     0           0   0       0 475     1,245
    50,900     50,950   0     0       0       449   0     0    970      1,740    53,300   53,350       0      0     0           0   0       0 464     1,235
    50,950     51,000   0     0       0       439   0     0    959      1,730    53,350   53,400       0      0     0           0   0       0 454     1,224
    51,000     51,050   0     0       0       428   0     0    948      1,719    53,400   53,450       0      0     0           0   0       0 443     1,214
    51,050     51,100   0     0       0       417   0     0    938      1,708    53,450   53,500       0      0     0           0   0       0 433     1,203
    51,100     51,150   0     0       0       407   0     0    927      1,698    53,500   53,550       0      0     0           0   0       0 422     1,192
    51,150     51,200   0     0       0       396   0     0    917      1,687    53,550   53,600       0      0     0           0   0       0 411     1,182

    ★  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 $49,350 but less than $49,399, and you have two qualifying children who have valid 
    SSNs, your credit is $5.
    If the amount you are looking up from the worksheet is $49,399 or more, and you have two qualifying children who have valid SSNs, you can’t take 
    the credit.
**  If the amount you are looking up from the worksheet is at least $49,600 but less than $49,622, and you have one qualifying child who has a valid SSN, 
    your credit is $2.
    If the amount you are looking up from the worksheet is $49,622 or more, and you have one qualifying child who has a valid SSN, you can’t take the 
    credit.
*** If the amount you are looking up from the worksheet is at least $53,050 but less than $53,057, and you have three qualifying children who have valid 
    SSNs, your credit is $1.
    If the amount you are looking up from the worksheet is $53,057 or more, and you have three qualifying children who have valid SSNs, you can’t take 
    the credit.

                                                                                                                                              (Continued)

Publication 596 (2022)                                                                                                                        Page 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★                                                     the worksheet is–   spouse★
                     and you have–                                                                   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
   53,600     53,650   0     0       0          0   0     0   401       1,171    56,400   56,450       0      0     0           0   0       0   0     582
   53,650     53,700   0     0       0          0   0     0   390       1,161    56,450   56,500       0      0     0           0   0       0   0     571
   53,700     53,750   0     0       0          0   0     0   380       1,150    56,500   56,550       0      0     0           0   0       0   0     561
   53,750     53,800   0     0       0          0   0     0   369       1,140    56,550   56,600       0      0     0           0   0       0   0     550
   53,800     53,850   0     0       0          0   0     0   359       1,129    56,600   56,650       0      0     0           0   0       0   0     540
   53,850     53,900   0     0       0          0   0     0   348       1,119    56,650   56,700       0      0     0           0   0       0   0     529
   53,900     53,950   0     0       0          0   0     0   338       1,108    56,700   56,750       0      0     0           0   0       0   0     519
   53,950     54,000   0     0       0          0   0     0   327       1,098    56,750   56,800       0      0     0           0   0       0   0     508
   54,000     54,050   0     0       0          0   0     0   317       1,087    56,800   56,850       0      0     0           0   0       0   0     498
   54,050     54,100   0     0       0          0   0     0   306       1,077    56,850   56,900       0      0     0           0   0       0   0     487
   54,100     54,150   0     0       0          0   0     0   296       1,066    56,900   56,950       0      0     0           0   0       0   0     476
   54,150     54,200   0     0       0          0   0     0   285       1,056    56,950   57,000       0      0     0           0   0       0   0     466
   54,200     54,250   0     0       0          0   0     0   275       1,045    57,000   57,050       0      0     0           0   0       0   0     455
   54,250     54,300   0     0       0          0   0     0   264       1,035    57,050   57,100       0      0     0           0   0       0   0     445
   54,300     54,350   0     0       0          0   0     0   254       1,024    57,100   57,150       0      0     0           0   0       0   0     434
   54,350     54,400   0     0       0          0   0     0   243       1,013    57,150   57,200       0      0     0           0   0       0   0     424
   54,400     54,450   0     0       0          0   0     0   232       1,003    57,200   57,250       0      0     0           0   0       0   0     413
   54,450     54,500   0     0       0          0   0     0   222       992      57,250   57,300       0      0     0           0   0       0   0     403
   54,500     54,550   0     0       0          0   0     0   211       982      57,300   57,350       0      0     0           0   0       0   0     392
   54,550     54,600   0     0       0          0   0     0   201       971      57,350   57,400       0      0     0           0   0       0   0     382
   54,600     54,650   0     0       0          0   0     0   190       961      57,400   57,450       0      0     0           0   0       0   0     371
   54,650     54,700   0     0       0          0   0     0   180       950      57,450   57,500       0      0     0           0   0       0   0     361
   54,700     54,750   0     0       0          0   0     0   169       940      57,500   57,550       0      0     0           0   0       0   0     350
   54,750     54,800   0     0       0          0   0     0   159       929      57,550   57,600       0      0     0           0   0       0   0     340
   54,800     54,850   0     0       0          0   0     0   148       919      57,600   57,650       0      0     0           0   0       0   0     329
   54,850     54,900   0     0       0          0   0     0   138       908      57,650   57,700       0      0     0           0   0       0   0     319
   54,900     54,950   0     0       0          0   0     0   127       898      57,700   57,750       0      0     0           0   0       0   0     308
   54,950     55,000   0     0       0          0   0     0   117       887      57,750   57,800       0      0     0           0   0       0   0     297
   55,000     55,050   0     0       0          0   0     0   106       877      57,800   57,850       0      0     0           0   0       0   0     287
   55,050     55,100   0     0       0          0   0     0   96        866      57,850   57,900       0      0     0           0   0       0   0     276
   55,100     55,150   0     0       0          0   0     0   85        856      57,900   57,950       0      0     0           0   0       0   0     266
   55,150     55,200   0     0       0          0   0     0   75        845      57,950   58,000       0      0     0           0   0       0   0     255
   55,200     55,250   0     0       0          0   0     0   64        834      58,000   58,050       0      0     0           0   0       0   0     245
   55,250     55,300   0     0       0          0   0     0   53        824      58,050   58,100       0      0     0           0   0       0   0     234
   55,300     55,350   0     0       0          0   0     0   43        813      58,100   58,150       0      0     0           0   0       0   0     224
   55,350     55,400   0     0       0          0   0     0   32        803      58,150   58,200       0      0     0           0   0       0   0     213
   55,400     55,450   0     0       0          0   0     0   22        792      58,200   58,250       0      0     0           0   0       0   0     203
   55,450     55,500   0     0       0          0   0     0   11        782      58,250   58,300       0      0     0           0   0       0   0     192
   55,500     55,550   0     0       0          0   0     0     *       771      58,300   58,350       0      0     0           0   0       0   0     182
   55,550     55,600   0     0       0          0   0     0     0       761      58,350   58,400       0      0     0           0   0       0   0     171
   55,600     55,650   0     0       0          0   0     0     0       750      58,400   58,450       0      0     0           0   0       0   0     161
   55,650     55,700   0     0       0          0   0     0     0       740      58,450   58,500       0      0     0           0   0       0   0     150
   55,700     55,750   0     0       0          0   0     0     0       729      58,500   58,550       0      0     0           0   0       0   0     139
   55,750     55,800   0     0       0          0   0     0     0       719      58,550   58,600       0      0     0           0   0       0   0     129
   55,800     55,850   0     0       0          0   0     0     0       708      58,600   58,650       0      0     0           0   0       0   0     118
   55,850     55,900   0     0       0          0   0     0     0       698      58,650   58,700       0      0     0           0   0       0   0     108
   55,900     55,950   0     0       0          0   0     0     0       687      58,700   58,750       0      0     0           0   0       0   0      97
   55,950     56,000   0     0       0          0   0     0     0       677      58,750   58,800       0      0     0           0   0       0   0      87
   56,000     56,050   0     0       0          0   0     0     0       666      58,800   58,850       0      0     0           0   0       0   0      76
   56,050     56,100   0     0       0          0   0     0     0       655      58,850   58,900       0      0     0           0   0       0   0      66
   56,100     56,150   0     0       0          0   0     0     0       645      58,900   58,950       0      0     0           0   0       0   0      55
   56,150     56,200   0     0       0          0   0     0     0       634      58,950   59,000       0      0     0           0   0       0   0      45
   56,200     56,250   0     0       0          0   0     0     0       624      59,000   59,050       0      0     0           0   0       0   0      34
   56,250     56,300   0     0       0          0   0     0     0       613      59,050   59,100       0      0     0           0   0       0   0      24
   56,300     56,350   0     0       0          0   0     0     0       603      59,100   59,150       0      0     0           0   0       0   0      13
   56,350     56,400   0     0       0          0   0     0     0       592      59,150   59,187       0      0     0           0   0       0   0      **

   ★  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 $55,500 but less than $55,529, and you have two qualifying children who have valid 
   SSNs, your credit is $3.
   If the amount you are looking up from the worksheet is $55,529 or more, and you have two qualifying children who have valid SSNs, you can’t take 
   the credit.
** If the amount you are looking up from the worksheet is at least $59,150 but less than $59,187, 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 $59,187 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 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 19, , , ,    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 20-
Community property     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   20
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 22,               (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

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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, 

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