Department of the Treasury
Internal Revenue Service
Publication 596
Cat. No. 15173A
Earned Income
Credit (EIC)
For use in preparing
2017 Returns
Get forms and other information faster and easier at:
• IRS.gov (English)
• IRS.gov/Spanish (Español)
• IRS.gov/Chinese (中文)
• IRS.gov/Korean (한국어)
• IRS.gov/Russian (Pусский)
• IRS.gov/Vietnamese (TiếngViệt)
Contents
What's New for 2017 . . . . . . . . . . . . . . . . . . . . . . . . 3
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
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
Rule 3—Your Filing Status Cannot Be
Married Filing Separately . . . . . . . . . . . . . . . . 5
Rule 4—You Must Be a U.S. Citizen or
Resident Alien All Year . . . . . . . . . . . . . . . . . . 5
Rule 5—You Cannot File Form 2555 or Form
2555-EZ . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Rule 6—Your Investment Income Must Be
$3,450 or Less . . . . . . . . . . . . . . . . . . . . . . . . 5
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 . . . . . . . . . . . . . . . . . . . . . . . 15
Rule 11—You Must Be at Least Age 25 but
Under Age 65 . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . 20
Chapter 5. Disallowance of the EIC . . . . . . . . . . 21
Chapter 6. Detailed Examples . . . . . . . . . . . . . . 23
Chapter 7. How To Get Tax Help . . . . . . . . . . . . . 27
EIC Eligibility Checklist . . . . . . . . . . . . . . . . . . . . 30
2017 EIC Table . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Jan 16, 2018
Future Developments
For the latest information about developments related to
Pub. 596, such as legislation enacted after it was
published, go to IRS.gov/Pub596.
What is the EIC?
The earned income credit (EIC) is a tax credit for certain
people who work and have earned income under
$53,930. A tax credit usually means more money in your
pocket. It reduces the amount of tax you owe. The EIC
may also give you a refund.
Can I Claim the EIC?
To claim the EIC, you must meet certain rules. These
rules are summarized in Table 1.
Table 1. Earned Income Credit in a Nutshell
First, you must meet all the rules in this column. Second, you must meet all the rules in one of
these columns, whichever applies.
Third, you must meet
the rule in this column.
Chapter 1.
Rules for Everyone
Chapter 2.
Rules If You Have a
Qualifying Child
Chapter 3.
Rules If You Do Not
Have a Qualifying Child
Chapter 4.
Figuring and Claiming
the EIC
1. Your adjusted gross
income (AGI) must be less
than:
• $48,340 ($53,930 for
married filing jointly) if you
have three or more
qualifying children,
• $45,007 ($50,597 for
married filing jointly) if you
have two qualifying
children,
• $39,617 ($45,207 for
married filing jointly) if you
have one qualifying child,
or
• $15,010 ($20,600 for
married filing jointly) if you
don’t have a qualifying
child.
2. You must have a valid
social security number by
the due date of your 2017
return (including
extensions).
3.Your filing status can’t
be married filing
separately.
4. You must be a U.S.
citizen or resident alien all
year.
5. You can’t file Form
2555 or Form 2555-EZ
(relating to foreign earned
income).
6. Your investment
income must be $3,450 or
less.
7.You must have earned
income.
8. Your child must meet
the relationship, age,
residency, and joint return
tests.
9. Your qualifying child
can’t be used by more
than one person to claim
the EIC.
10. You can’t be a
qualifying child of another
person.
11. You must be at least
age 25 but under age 65.
12. You can’t be the
dependent of another
person.
13. You can’t be a
qualifying child of another
person.
14. You must have lived
in the United States more
than half of the year.
15. Your earned income
must be less than:
• $48,340 ($53,930 for
married filing jointly) if you
have three or more
qualifying children,
• $45,007 ($50,597 for
married filing jointly) if you
have two qualifying
children,
• $39,617 ($45,207 for
married filing jointly) if you
have one qualifying child,
or
• $15,010 ($20,600 for
married filing jointly) if you
don’t have a qualifying
child.
Do I Need This Publication?
Certain people who file Form 1040 must use Worksheet 1
in this publication, instead of Step 2 in their Form 1040
instructions, when they are checking whether they can
take the EIC. You are one of those people if any of the
following statements are true for 2017.
You are filing Schedule E (Form 1040).
You are reporting income from the rental of personal
property not used in a trade or business.
You are reporting income on Form 1040, line 21, from
Form 8814 (relating to election to report child's
interest and dividends).
You have income or loss from a passive activity.
You are reporting an amount on Form 1040, line 13,
that includes an amount from Form 4797.
If none of the statements above apply to you, your tax
form instructions may have all the information you need to
find out if you can claim the EIC and to figure your EIC.
You may not need this publication. But you can read it to
find out whether you can take the EIC and to learn more
about the EIC.
Page 2 Publication 596 (2017)
Do I Have To Have a Child To
Qualify for the EIC?
No, you can qualify for the EIC without a qualifying child if
you are at least age 25 but under age 65 and your earned
income is less than $15,010 ($20,600 if married filing
jointly). See chapter 3.
How Do I Figure the Amount of
EIC?
If you can claim the EIC, you can either have the IRS
figure your credit, or you can figure it yourself. To figure it
yourself, you can complete a worksheet in the instructions
for the form you file. To find out how to have the IRS figure
it for you, see chapter 4.
How Can I Quickly Locate
Specific Information?
You can use the index to look up specific information. In
most cases, index entries will point you to headings,
tables, or a worksheet.
Is There Help Online?
Yes. You can use the EITC Assistant at IRS.gov/EITC to
find out if you may be eligible for the credit. The EITC
Assistant is available in English and Spanish.
What's New for 2017
Childless EIC. You may be able to qualify for the EIC un-
der the rules in chapter 3 for taxpayers without a qualifying
child if you have a qualifying child for the EIC who is
claimed as a qualifying child by another taxpayer.
Disaster tax relief. Disaster tax relief was enacted for
those impacted by certain Presidentially declared disas-
ters. The tax benefits provided by this relief include an
election to use your 2016 earned income to figure your
2017 EIC if your 2016 earned income is more than your
2017 earned income. To see if you were impacted by one
of the Presidentially declared disasters eligible for this re-
lief or to get more information about disaster tax relief, see
Pub. 976.
Earned income amount. The maximum amount of in-
come you can earn and still get the credit has increased.
You may be able to take the credit if:
You have three or more qualifying children and you
earned less than $48,340 ($53,930 if married filing
jointly),
You have two qualifying children and you earned less
than $45,007 ($50,597 if married filing jointly),
You have one qualifying child and you earned less
than $39,617 ($45,207 if married filing jointly), or
You don't have a qualifying child and you earned less
than $15,010 ($20,600 if married filing jointly).
Your adjusted gross income also must be less than the
amount just listed that applies to you. For details, see
Rules 1 and 15.
Investment income amount. The maximum amount of
investment income you can have and still get the credit is
$3,450. See Rule 6—Your Investment Income Must Be
$3,450 or Less.
Reminders
Increased EIC on certain joint returns. A married per-
son filing a joint return may get more EIC than someone
with the same income but a different filing status. As a re-
sult, the EIC table has different columns for married per-
sons filing jointly than for everyone else. When you look
up your EIC in the EIC Table, be sure to use the correct
column for your filing status and the number of children
you have.
Earned income credit has no effect on certain wel-
fare benefits. Any refund you receive because of the EIC
can’t be counted as income when determining whether
you or anyone else is eligible for benefits or assistance, or
how much you or anyone else can receive, under any fed-
eral program or under any state or local program financed
in whole or in part with federal funds. These programs in-
clude the following.
Temporary Assistance for Needy Families (TANF).
Medicaid.
Supplemental security income (SSI).
Supplemental Nutrition Assistance Program (food
stamps).
Low-income housing.
In addition, when determining eligibility, the refund can’t
be counted as a resource for at least 12 months after you
receive it. Check with your local benefit coordinator to find
out if your refund will affect your benefits.
Don't overlook your state credit. If you can claim the
EIC on your federal income tax return, you may be able to
take a similar credit on your state or local income tax re-
turn. For a list of states that offer a state EIC, go to
IRS.gov/EITC.
EIC questioned by IRS. The IRS may ask you to provide
documents to prove you are entitled to claim the EIC. We
will tell you what documents to send us. These may in-
clude: birth certificates, school records, etc. The process
of establishing your eligibility will delay your refund.
Spanish version of Publication 596. Publicación
596SP, Crédito por Ingreso del Trabajo, is a Spanish
translation of Pub. 596. Go to IRS.gov/Pub596SP. Or see
Publication 596 (2017) Page 3
Ordering forms and publications or How To Get Tax Help,
later, to find out how to order this and other IRS forms and
publications.
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publi-
cation on pages that would otherwise be blank. You can
help bring these children home by looking at the photo-
graphs and calling 1-800-THE-LOST (1-800-843-5678) if
you recognize a child.
Comments and suggestions. We welcome your com-
ments about this publication and your suggestions for fu-
ture editions.
You can send us comments through IRS.gov/
FormComments. Or you can write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Although we can’t respond individually to each com-
ment received, we do appreciate your feedback and will
consider your comments as we revise our tax forms, in-
structions, and publications.
Ordering forms and publications. Visit IRS.gov/
FormsPubs to download forms and publications. Other-
wise, you can go to IRS.gov/OrderForms to order current
and prior-year forms and instructions. Your order should
arrive within 10 business days.
Tax questions. If you have a tax question not answered
by this publication, check IRS.gov and How To Get Tax
Help at the end of this publication.
1.
Rules for Everyone
This chapter discusses Rules 1 through 7. You must meet
all seven rules to qualify for the earned income credit. If
you don't meet all seven rules, you can’t get the credit and
you don't need to read the rest of the publication.
If you meet all seven rules in this chapter, then read either
chapter 2 or chapter 3 (whichever applies) for more rules
you must meet.
Rule 1—Adjusted Gross
Income (AGI) Limits
Your adjusted gross income (AGI) must be less than:
$48,340 ($53,930 for married filing jointly) if you have
three or more qualifying children,
$45,007 ($50,597 for married filing jointly) if you have
two qualifying children,
$39,617 ($45,207 for married filing jointly) if you have
one qualifying child, or
$15,010 ($20,600 for married filing jointly) if you don't
have a qualifying child.
Adjusted gross income (AGI). AGI is the amount on
line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38
of Form 1040.
If your AGI is equal to or more than the applicable limit
listed above, you can’t claim the EIC. You don't need to
read the rest of this publication.
Example—AGI is more than limit. Your AGI is
$40,550, you are single, and you have one qualifying
child. You can’t claim the EIC because your AGI isn't less
than $39,617. However, if your filing status was married
filing jointly, you might be able to claim the EIC because
your AGI is less than $45,207.
Community property. If you are married, but qualify to
file as head of household under special rules for married
taxpayers living apart (see Rule 3), and live in a state that
has community property laws, your AGI includes that por-
tion of both your and your spouse's wages that you are re-
quired to include in gross income. This is different from
the community property rules that apply under Rule 7.
Rule 2—You Must Have a Valid
Social Security Number (SSN)
To claim the EIC, you (and your spouse, if filing a joint re-
turn) must have a valid SSN issued by the Social Security
Administration (SSA) by the due date of your 2017 return
(including extensions). Any qualifying child listed on
Schedule EIC also must have a valid SSN by the due date
of your 2017 return (including extensions). (See Rule 8 if
you have a qualifying child.)
If your social security card (or your spouse's, if filing a
joint return) says “Not valid for employment” and your
SSN was issued so that you (or your spouse) could get a
federally funded benefit, you can’t get the EIC. An exam-
ple of a federally funded benefit is Medicaid. If you have a
card with the legend “Not valid for employment” and your
immigration status has changed so that you are now a
U.S. citizen or permanent resident, ask the SSA for a new
social security card without the legend.
U.S. citizen. If you were a U.S. citizen when you re-
ceived your SSN, you have a valid SSN.
Valid for work only with INS authorization or DHS
authorization. If your social security card reads “Valid
for work only with INS authorization” or “Valid for work
only with DHS authorization,” you have a valid SSN, but
only if that authorization is still valid.
SSN missing or incorrect. If an SSN for you or your
spouse is missing from your tax return or is incorrect, you
may not get the EIC.
Page 4 Chapter 1 Rules for Everyone
If an SSN for you or your spouse is missing from your
return because either you or your spouse didn't have a
valid SSN by the due date of your 2017 return (including
extensions) and you later get a valid SSN, you can’t file an
amended return to claim the EIC.
Other taxpayer identification number. You can’t get
the EIC if, instead of an SSN, you (or your spouse, if filing
a joint return) have an individual taxpayer identification
number (ITIN). ITINs are issued by the Internal Revenue
Service to noncitizens who can’t get an SSN.
No SSN. If you don't have a valid SSN by the due date of
your 2017 return (including extensions), put “No” next to
line 66a (Form 1040), line 42a (Form 1040A), or line 8a
(Form 1040EZ). You can’t claim the EIC on either your
original or an amended 2017 return.
Getting an SSN. If you (or your spouse, if filing a joint
return) don't have an SSN, you can apply for one by filing
Form SS-5 with the SSA. You can get Form SS-5 online at
SSA.gov, from your local SSA office, or by calling the SSA
at 1-800-772-1213.
Filing deadline approaching and still no SSN. If
the filing deadline is approaching and you still don't have
an SSN, you can request an automatic 6-month extension
of time to file your return. You can get this extension by fil-
ing Form 4868, Application for Automatic Extension of
Time To File U.S. Individual Income Tax Return. For more
information, see the instructions for Form 4868. Instead of
filing Form 4868, you can apply for an automatic exten-
sion by making an electronic payment by the due date of
your return.
Rule 3—Your Filing Status
Cannot Be “Married Filing
Separately”
If you are married, you usually must file a joint return to
claim the EIC. Your filing status can’t be “Married filing
separately.”
Spouse did not live with you. If you are married and
your spouse did not live in your home at any time during
the last 6 months of the year, you may be able to file as
head of household, instead of married filing separately. In
that case, you may be able to claim the EIC. For detailed
information about filing as head of household, see Pub.
501, Exemptions, Standard Deduction, and Filing Informa-
tion.
Rule 4—You Must Be a U.S.
Citizen or Resident Alien All
Year
If you (or your spouse, if married) were a nonresident alien
for any part of the year, you can’t claim the earned income
credit unless your filing status is married filing jointly. You
can use that filing status only if one spouse is a U.S. citi-
zen or resident alien and you choose to treat the nonresi-
dent spouse as a U.S. resident. If you make this choice,
you and your spouse are taxed on your worldwide in-
come. If you need more information on making this
choice, get Pub. 519, U.S. Tax Guide for Aliens. If you (or
your spouse, if married) were a nonresident alien for any
part of the year and your filing status isn't married filing
jointly, enter “No” on the dotted line next to line 66a (Form
1040) or in the space to the left of line 42a (Form 1040A).
Rule 5—You Cannot File Form
2555 or Form 2555-EZ
You can’t claim the earned income credit if you file Form
2555, Foreign Earned Income, or Form 2555-EZ, Foreign
Earned Income Exclusion. You file these forms to exclude
income earned in foreign countries from your gross in-
come, or to deduct or exclude a foreign housing amount.
U.S. possessions aren't foreign countries. See Pub. 54,
Tax Guide for U.S. Citizens and Resident Aliens Abroad,
for more detailed information.
Rule 6—Your Investment
Income Must Be $3,450 or Less
You can’t claim the earned income credit unless your in-
vestment income is $3,450 or less. If your investment in-
come is more than $3,450, you can’t claim the credit.
Form 1040EZ. If you file Form 1040EZ, your investment
income is the total of the amount on line 2 and the amount
of any tax-exempt interest you wrote to the right of the
words “Form 1040EZ” on line 2.
Form 1040A. If you file Form 1040A, your investment in-
come is the total of the amounts on lines 8a (taxable inter-
est), 8b (tax-exempt interest), 9a (ordinary dividends), and
10 (capital gain distributions) on that form.
Form 1040. If you file Form 1040, use Worksheet 1 in
this chapter to figure your investment income.
Chapter 1 Rules for Everyone Page 5
Worksheet 1. Investment Income If You Are Filing Form
1040 Keep for Your Records
Use this worksheet to figure investment income for the earned income credit when you file Form 1040.
Interest and Dividends
1. Enter any amount from Form 1040, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b . . . . . . . . . . . . . . . . 2.
3. Enter any amount from Form 1040, line 9a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount from Form 1040, line 21, 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, line 13. 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 Form 1040, line 21 . . . . . . . . . . . . . . . 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 Form 1040,
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. (g)), 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. (f)), 34b (col. (c)), or 40; or an ordinary loss
identified as "PAL" on Form 4797, line 10). (See instructions below for lines
11 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero,
enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your
investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Is the amount on line 14 more than $3,450?
Yes. You can’t take the credit.
No. Go to Step 3 of the Form 1040 instructions for lines 66a and 66b to find out if you can take the
credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule
7, next).
Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, don’t take into account any royalty income (or loss)
included on line 26 of Schedule E or any income (or loss) included in your earned income or on line 1, 2, 3, 4, 7, or 10 of this worksheet. To
find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. If any of the rental real
estate income (or loss) included on Schedule E, line 26, isn’t from a passive activity, print “NPA” and the amount of that income (or loss) on
the dotted line next to line 26.
Page 6 Chapter 1 Rules for Everyone
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.)
Example—Completing Worksheet 2. Your
10-year-old child has taxable interest income of $400, an
Alaska Permanent Fund dividend of $1,000, and ordinary
dividends of $1,100, of which $500 are qualified divi-
dends. You choose to report this income on your return.
You enter $400 on line 1a of Form 8814, $2,100 ($1,000 +
$1,100) on line 2a, and $500 on line 2b. After completing
lines 4 through 11, you enter $320 on line 12 of Form
8814 and line 21 of Form 1040. On Worksheet 2, you en-
ter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400
on line 4, $2,000 on line 5, $1,000 on line 6, 0.500 on
line 7, $320 on line 8, $160 on line 9, and $160 on line 10.
You then enter $160 on line 4 of Worksheet 1.
Rule 7—You Must Have Earned
Income
This credit is called the “earned income” credit because,
to qualify, you must work and have earned income. If you
are married and file a joint return, you meet this rule if at
least one spouse works and has earned income. If you are
an employee, earned income includes all the taxable in-
come you get from your employer.
Rule 15 has information that will help you figure the
amount of your earned income. If you are self-employed
or a statutory employee, you will figure your earned in-
come on EIC Worksheet B in the Form 1040 instructions.
Earned Income
Earned income includes all of the following types of in-
come.
1. Wages, salaries, tips, and other taxable employee
pay. Employee pay is earned income only if it is taxa-
ble. Nontaxable employee pay, such as certain de-
pendent care benefits and adoption benefits, isn't
earned income. But there is an exception for nontaxa-
ble combat pay, which you can choose to include in
earned income, as explained later in this chapter.
2. Net earnings from self-employment.
3. Gross income received as a statutory employee.
Wages, salaries, and tips. Wages, salaries, and tips
you receive for working are reported to you on Form W-2,
in box 1. You should report these on line 1 (Form 1040EZ)
or line 7 (Forms 1040A and 1040).
Nontaxable combat pay election. You can elect to in-
clude your nontaxable combat pay in earned income for
the earned income credit. The amount of your nontaxable
combat pay should be shown on your Form W-2, in
box 12, with code Q. Electing to include nontaxable com-
bat pay in earned income may increase or decrease your
EIC. For details, see Nontaxable combat pay in chapter 4.
If you are using your 2016 earned income to fig-
ure your 2017 EIC and you elected to include
nontaxable combat pay, be sure to use 2016 non-
taxable combat pay and enter that amount on line 66b of
Form 1040, line 42b of Form 1040A, or line 8b of Form
1040EZ.
Net earnings from self-employment. You may have
net earnings from self-employment if:
You own your own business, or
You are a minister or member of a religious order.
Minister's housing. The rental value of a home or a
housing allowance provided to a minister as part of the
minister's pay generally isn't subject to income tax but is
included in net earnings from self-employment. For that
reason, it is included in earned income for the EIC (except
in the cases described in Approved Form 4361 or Form
4029 below).
Statutory employee. You are a statutory employee if
you receive a Form W-2 on which the “StatutoryCAUTION
!
Chapter 1 Rules for Everyone Page 7
employee” box (box 13) is checked. You report your in-
come and expenses as a statutory employee on Sched-
ule C or C-EZ (Form 1040).
Strike benefits. Strike benefits paid by a union to its
members are earned income.
Approved Form 4361 or Form 4029
This section is for persons who have an approved:
Form 4361, Application for Exemption From Self-Em-
ployment Tax for Use by Ministers, Members of Reli-
gious Orders and Christian Science Practitioners, or
Form 4029, Application for Exemption From Social
Security and Medicare Taxes and Waiver of Benefits.
Each approved form exempts certain income from so-
cial security taxes. Each form is discussed here in terms
of what is or isn't earned income for the EIC.
Form 4361. Whether or not you have an approved Form
4361, amounts you received for performing ministerial du-
ties as an employee count as earned income. This in-
cludes wages, salaries, tips, and other taxable employee
compensation.
If you have an approved Form 4361, a nontaxable
housing allowance or the nontaxable rental value of a
home isn't earned income. Also, amounts you received for
performing ministerial duties, but not as an employee,
don't count as earned income. Examples include fees for
performing marriages and honoraria for delivering
speeches.
Form 4029. Whether or not you have an approved Form
4029, all wages, salaries, tips, and other taxable em-
ployee compensation count as earned income. However,
amounts you received as a self-employed individual don't
count as earned income. Also, in figuring earned income,
don't subtract losses on Schedule C, C-EZ, or F from wa-
ges on line 7 of Form 1040.
Disability Benefits
If you retired on disability, taxable benefits you receive un-
der your employer's disability retirement plan are consid-
ered earned income until you reach minimum retirement
age. Minimum retirement age generally is the earliest age
at which you could have received a pension or annuity if
you weren’t disabled. You must report your taxable disa-
bility payments on line 7 of either Form 1040 or Form
1040A until you reach minimum retirement age.
Beginning on the day after you reach minimum retire-
ment age, payments you receive are taxable as a pension
and aren't considered earned income. Report taxable
pension payments on Form 1040, lines 16a and 16b, or
Form 1040A, lines 12a and 12b.
Disability insurance payments. Payments you re-
ceived from a disability insurance policy that you paid the
premiums for aren't earned income. It doesn't matter
whether you have reached minimum retirement age. If this
policy is through your employer, the amount may be
shown in box 12 of your Form W-2 with code J.
Income That Is Not Earned Income
Examples of items that aren't earned income include inter-
est and dividends, pensions and annuities, social security
and railroad retirement benefits (including disability bene-
fits), alimony and child support, welfare benefits, workers'
compensation benefits, unemployment compensation (in-
surance), nontaxable foster care payments, and veterans'
benefits, including VA rehabilitation payments. Don’t in-
clude any of these items in your earned income.
Earnings while an inmate. Amounts received for work
performed while an inmate in a penal institution aren't
earned income when figuring the earned income credit.
This includes amounts for work performed while in a work
release program or while in a halfway house.
Workfare payments. Nontaxable workfare payments
aren't earned income for the EIC. These are cash pay-
ments certain people receive from a state or local agency
that administers public assistance programs funded under
the federal Temporary Assistance for Needy Families
(TANF) program in return for certain work activities such
as (1) work experience activities (including remodeling or
repairing public housing) if sufficient private sector em-
ployment isn't available, or (2) community service pro-
gram activities.
Community property. If you are married, but qualify to
file as head of household under special rules for married
taxpayers living apart (see Rule 3), and live in a state that
has community property laws, your earned income for the
EIC doesn't include any amount earned by your spouse
that is treated as belonging to you under those laws. That
amount isn't earned income for the EIC, even though you
must include it in your gross income on your income tax
return. Your earned income includes the entire amount
you earned, even if part of it is treated as belonging to
your spouse under your state's community property laws.
Nevada, Washington, and California domestic
partners. If you are a registered domestic partner in Ne-
vada, Washington, or California, the same rules apply.
Your earned income for the EIC doesn't include any
amount earned by your partner. Your earned income in-
cludes the entire amount you earned. For details, see
Pub. 555.
Conservation Reserve Program (CRP) payments. If
you were receiving social security retirement benefits or
social security disability benefits at the time you received
any CRP payments, your CRP payments aren't earned in-
come for the EIC.
Nontaxable military pay. Nontaxable pay for members
of the Armed Forces isn't considered earned income for
the EIC. Examples of nontaxable military pay are combat
pay, the Basic Allowance for Housing (BAH), and the Ba-
sic Allowance for Subsistence (BAS). See Pub. 3, Armed
Forces' Tax Guide, for more information.
Page 8 Chapter 1 Rules for Everyone
Combat pay. You can elect to include your non-
taxable combat pay in earned income for the EIC.
See Nontaxable combat pay in chapter 4.
2.
Rules If You Have a
Qualifying Child
If you have met all the rules in chapter 1, use this chapter
to see if you have a qualifying child. This chapter dis-
cusses Rules 8 through 10. You must meet all three of
those rules, in addition to the rules in chapters 1 and 4, to
qualify for the earned income credit with a qualifying child.
You must file Form 1040 or Form 1040A to claim the EIC
with a qualifying child. (You can’t file Form 1040EZ.) You
also must complete Schedule EIC and attach it to your re-
turn. If you meet all the rules in chapter 1 and this chapter,
read chapter 4 to find out what to do next.
No qualifying child. If you don't meet Rule 8, you don't
have a qualifying child. Read chapter 3 to find out if you
can get the earned income credit without a qualifying
child.
If your child meets the tests to be your qualifying
child, but also meets the tests to be the qualifying
child of another person, only one of you can ac-
tually treat the child as a qualifying child to claim the EIC.
If the other person can claim the child under the tiebreaker
rules you can't claim the EIC as a taxpayer with a qualify-
ing child unless you have another qualifying child. How-
ever, you may be able to claim the EIC without a qualifying
child.
Rule 8—Your Child Must Meet
the Relationship, Age,
Residency, and Joint Return
Tests
Your child is a qualifying child if your child meets four
tests. The four tests are:
1. Relationship,
2. Age,
3. Residency, and
4. Joint return.TIPTIP
The four tests are illustrated in Figure A. The para-
graphs that follow contain more information about each
test.
Relationship Test
To be your qualifying child, a child must be your:
Son, daughter, stepchild, foster child, or a descendant
of any of them (for example, your grandchild); or
Brother, sister, half brother, half sister, stepbrother,
stepsister, or a descendant of any of them (for exam-
ple, your niece or nephew).
The following definitions clarify the relationship test.
Adopted child. An adopted child is always treated as
your own child. The term “adopted child” includes a child
who was lawfully placed with you for legal adoption.
Foster child. For the EIC, a person is your foster child if
the child is placed with you by an authorized placement
agency or by judgment, decree, or other order of any court
of competent jurisdiction. An authorized placement
agency includes:
A state or local government agency,
A tax-exempt organization licensed by a state, and
An Indian tribal government or an organization author-
ized by an Indian tribal government to place Indian
children.
Example. Debbie, who is 12 years old, was placed in
your care 2 years ago by an authorized agency responsi-
ble for placing children in foster homes. Debbie is your
foster child.
Age Test
Your child must be:
1. Under age 19 at the end of 2017 and younger than
you (or your spouse, if filing jointly);
2. Under age 24 at the end of 2017, a student, and
younger than you (or your spouse, if filing jointly); or
3. Permanently and totally disabled at any time during
2017, regardless of age.
The following examples and definitions clarify the age
test.
Example 1—Child not under age 19. Your son
turned 19 on December 10. Unless he was permanently
and totally disabled or a student, he isn't a qualifying child
because, at the end of the year, he wasn’t under age 19.
Example 2—Child not younger than you or your
spouse. Your 23-year-old brother, who is a full-time stu-
dent and unmarried, lives with you and your spouse. He
isn't disabled. Both you and your spouse are 21 years old,
Chapter 2 Rules If You Have a Qualifying Child Page 9
Figure A. Tests for Qualifying ChildAND
AND
OR
OR
OR
AND
Son, daughter, stepchild, foster child, or a descendant of
any of them (for example, your grandchild)
Brother, sister, half brother, half sister, stepbrother,
stepsister, or a descendant of any of them (for example, your
niece or nephew)
A qualifying child is a child who is your . . .
Under age 19 at the end of 2017 and younger than you
(or your spouse, if filing jointly)
Under age 24 at the end of 2017, a student, and younger than you
(or your spouse, if filing jointly)
was . . .
Permanently and totally disabled at any time during the year,
regardless of age
Joint Return
Who is not filing a joint return for 2017 (or is filing a
joint return for 2017 only to claim a refund of income
tax withheld or estimated tax paid)
Who lived with you in the United States for more than
half of 2017.
Relationship
Residency
Age
You can't claim the EIC for a child who didn't live with you for
more than half of the year, even if you paid most of the child's
living expenses. The IRS may ask you for documents to show
you lived with each qualifying child. Documents you might
want to keep for this purpose include school and child care
records and other records that show your child's address.
!CAUTION
If the child didn't live with you for more than half of the year
because of a temporary absence, birth, death, or kidnapping,
see Temporary absences, Birth or death of child, or Kidnapped
child in this chapter.
TIP
Caution: Figure A is an overview of the tests to claim a qualifying child. For details, see the rest of this chapter.
Page 10 Chapter 2 Rules If You Have a Qualifying Child
and you file a joint return. Your brother isn't your qualifying
child because he isn't younger than you or your spouse.
Example 3—Child younger than your spouse but
not younger than you. The facts are the same as in Ex-
ample 2 except that your spouse is 25 years old. Because
your brother is younger than your spouse, he is your quali-
fying child, even though he isn't younger than you.
Student defined. To qualify as a student, your child
must be, during some part of each of any 5 calendar
months during the calendar year:
1. A full-time student at a school that has a regular
teaching staff, course of study, and regular student
body at the school; or
2. A student taking a full-time, on-farm training course
given by a school described in (1), or a state, county,
or local government.
The 5 calendar months need not be consecutive.
A full-time student is a student who is enrolled for the
number of hours or courses the school considers to be
full-time attendance.
School defined. A school can be an elementary
school, junior or senior high school, college, university, or
technical, trade, or mechanical school. However,
on-the-job training courses, correspondence schools, and
schools offering courses only through the Internet don't
count as schools for the EIC.
Vocational high school students. Students who
work in co-op jobs in private industry as a part of a
school's regular course of classroom and practical training
are considered full-time students.
Permanently and totally disabled. Your child is per-
manently and totally disabled if both of the following apply.
1. He or she can’t engage in any substantial gainful ac-
tivity because of a physical or mental condition.
2. A doctor determines the condition has lasted or can
be expected to last continuously for at least a year or
can lead to death.
Substantial gainful activity. Substantial gainful activ-
ity means performing significant duties over a reasonable
period of time while working for pay or profit, or in work
generally done for pay or profit. Full-time work (or
part-time work done at an employer's convenience) in a
competitive work situation for at least the minimum wage
shows that the child can engage in substantial gainful ac-
tivity.
Substantial gainful activity isn't work done to take care
of yourself or your home. It isn't unpaid work on hobbies,
institutional therapy or training, school attendance, clubs,
social programs, and similar activities. However, doing
this kind of work may show that the child is able to engage
in substantial gainful activity.
The fact that the child hasn’t worked for some time
doesn't, by itself, prove the child can’t engage in substan-
tial gainful activity.
For examples of substantial gainful activity, see Pub.
524.
Residency Test
Your child must have lived with you in the United States
for more than half of 2017.
You can't claim the EIC for a child who didn't live
with you for more than half of the year, even if you
paid most of the child's living expenses. The IRS
may ask you for documents to show you lived with each
qualifying child. Documents you might want to keep for
this purpose include school and child care records and
other records that show your child's address.
The following paragraphs clarify the residency test.
United States. This means the 50 states and the District
of Columbia. It doesn't include Puerto Rico or U.S. pos-
sessions such as Guam.
Homeless shelter. Your home can be any location
where you regularly live. You don't need a traditional
home. For example, if your child lived with you for more
than half the year in one or more homeless shelters, your
child meets the residency test.
Military personnel stationed outside the United
States. U.S. military personnel stationed outside the Uni-
ted States on extended active duty are considered to live
in the United States during that duty period for purposes
of the EIC.
Extended active duty. Extended active duty means
you are called or ordered to duty for an indefinite period or
for a period of more than 90 days. Once you begin serving
your extended active duty, you are still considered to have
been on extended active duty even if you don't serve
more than 90 days.
Birth or death of child. A child who was born or died in
2017 is treated as having lived with you for more than half
of 2017 if your home was the child's home for more than
half the time he or she was alive in 2017.
Temporary absences. Count time that you or your child
is away from home on a temporary absence due to a spe-
cial circumstance as time the child lived with you. Exam-
ples of a special circumstance include illness, school at-
tendance, business, vacation, military service, and
detention in a juvenile facility.
Kidnapped child. A kidnapped child is treated as living
with you for more than half of the year if the child lived with
you for more than half the part of the year before the date
of the kidnapping or following the date of the child's return.
The child must be presumed by law enforcement authori-
ties to have been kidnapped by someone who isn't a
member of your family or the child's family. This treatment
applies for all years until the child is returned. However,
the last year this treatment can apply is the earlier of:CAUTION
!
Chapter 2 Rules If You Have a Qualifying Child Page 11
1. The year there is a determination that the child is
dead, or
2. The year the child would have reached age 18.
If your qualifying child has been kidnapped and meets
these requirements, enter “KC,” instead of a number, on
line 6 of Schedule EIC.
Joint Return Test
To meet this test, the child can’t file a joint return for the
year.
Exception. An exception to the joint return test applies if
your child and his or her spouse file a joint return only to
claim a refund of income tax withheld or estimated tax
paid.
Example 1—Child files joint return. You supported
your 18-year-old daughter, and she lived with you all year
while her husband was in the Armed Forces. He earned
$25,000 for the year. The couple files a joint return. Be-
cause your daughter and her husband file a joint return,
she isn't your qualifying child.
Example 2—Child files joint return to get refund of
tax withheld. Your 18-year-old son and his 17-year-old
wife had $800 of wages from part-time jobs and no other
income. They don't have a child. Neither is required to file
a tax return. Taxes were taken out of their pay, so they file
a joint return only to get a refund of the withheld taxes.
The exception to the joint return test applies, so your son
may be your qualifying child if all the other tests are met.
Example 3—Child files joint return to claim Ameri-
can opportunity credit. The facts are the same as in
Example 2 except no taxes were taken out of your son's
pay. He and his wife aren't required to file a tax return, but
they file a joint return to claim an American opportunity
credit of $124 and get a refund of that amount. Because
claiming the American opportunity credit is their reason for
filing the return, they aren't filing it only to claim a refund of
income tax withheld or estimated tax paid. The exception
to the joint return test doesn't apply, so your son isn't your
qualifying child.
Married child. Even if your child doesn't file a joint re-
turn, if your child was married at the end of the year, he or
she can’t be your qualifying child unless:
1. You can claim an exemption for the child, or
2. The reason you can’t claim an exemption for the child
is that you let the child's other parent claim the ex-
emption under the Special rule for divorced or separa-
ted parents (or parents who live apart) described
later.
Social security number. Your qualifying child
must have a valid social security number (SSN)
by the due date of your 2017 return (including ex-
tensions), unless the child was born and died in 2017 andCAUTION
!
you attach to your return a copy of the child's birth certifi-
cate, death certificate, or hospital records showing a live
birth. You can’t claim the EIC on the basis of a qualifying
child if:
1. The qualifying child's SSN is missing from your tax re-
turn or is incorrect,
2. The qualifying child's social security card says “Not
valid for employment” and was issued for use in get-
ting a federally funded benefit, or
3. Instead of an SSN, the qualifying child has:
a. An individual taxpayer identification number
(ITIN), which is issued to a noncitizen who can’t
get an SSN, or
b. An adoption taxpayer identification number
(ATIN), issued to adopting parents who can’t get
an SSN for the child being adopted until the adop-
tion is final.
If you have more than one qualifying child and only one
has a valid SSN, you can use only that child to claim the
EIC. For more information about SSNs, see Rule 2.
Rule 9—Your Qualifying Child
Cannot Be Used by More Than
One Person To Claim the EIC
Sometimes a child meets the tests to be a qualifying child
of more than one person. However, only one of these per-
sons can actually treat the child as a qualifying child. Only
that person can use the child as a qualifying child to take
all of the following tax benefits (provided the person is eli-
gible for each benefit).
1. The exemption for the child.
2. The child tax credit.
3. Head of household filing status.
4. The credit for child and dependent care expenses.
5. The exclusion for dependent care benefits.
6. The EIC.
The other person can’t take any of these benefits based
on this qualifying child. In other words, you and the other
person can’t agree to divide these tax benefits between
you. The other person can’t take any of these tax benefits
unless he or she has a different qualifying child.
The tiebreaker rules, which follow, explain who, if any-
one, can claim the EIC when more than one person has
the same qualifying child. However, the tiebreaker rules
don't apply if the other person is your spouse and you file
a joint return.
Page 12 Chapter 2 Rules If You Have a Qualifying Child
Tiebreaker rules. To determine which person can treat
the child as a qualifying child to claim the six tax benefits
just listed, the following tiebreaker rules apply.
If only one of the persons is the child's parent, the
child is treated as the qualifying child of the parent.
If the parents file a joint return together and can claim
the child as a qualifying child, the child is treated as
the qualifying child of the parents.
If the parents don't file a joint return together but both
parents claim the child as a qualifying child, the IRS
will treat the child as the qualifying child of the parent
with whom the child lived for the longer period of time
during the year. If the child lived with each parent for
the same amount of time, the IRS will treat the child as
the qualifying child of the parent who had the higher
adjusted gross income (AGI) for the year.
If no parent can claim the child as a qualifying child,
the child is treated as the qualifying child of the person
who had the highest AGI for the year.
If a parent can claim the child as a qualifying child but
no parent does so claim the child, the child is treated
as the qualifying child of the person who had the high-
est AGI for the year, but only if that person's AGI is
higher than the highest AGI of any of the child's pa-
rents who can claim the child.
If you have a qualifying child for the EIC who is
claimed as a qualifying child by another taxpayer,
you may be able to qualify for the EIC under the
rules for taxpayers without a qualifying child. See chap-
ter 3.
Subject to these tiebreaker rules, you and the other
person may be able to choose which of you claims the
child as a qualifying child. See Examples 1 through 12.
If you can’t claim the EIC because your qualifying child
is treated under the tiebreaker rules as the qualifying child
of another person for 2017, you may be able to take the
EIC using a different qualifying child, or take the EIC using
the rules in chapter 3 for people who don't have a qualify-
ing child.
If the other person cannot claim the EIC. If you and
someone else have the same qualifying child but the other
person can’t claim the EIC because he or she isn't eligible
or his or her earned income or AGI is too high, you may be
able to treat the child as a qualifying child. See Examples
6 and 7. But you can’t treat the child as a qualifying child
to claim the EIC if the other person uses the child to claim
any of the other six tax benefits listed earlier in this chap-
ter.
Examples. The following examples may help you in de-
termining whether you can claim the EIC when you and
someone else have the same qualifying child.
Example 1—Child lived with parent and grandpar-
ent. You and your 2-year-old son Jimmy lived with your
mother all year. You are 25 years old, unmarried, and your
AGI is $9,000. Your only income was $9,000 from a
part-time job. Your mother's only income was $20,000TIP
from her job, and her AGI is $20,000. Jimmy's father did
not live with you or Jimmy. The special rule explained later
for divorced or separated parents (or parents who live
apart) doesn't apply. Jimmy is a qualifying child of both
you and your mother because he meets the relationship,
age, residency, and joint return tests for both you and your
mother. However, only one of you can treat him as a quali-
fying child to claim the EIC (and the other tax benefits lis-
ted earlier in this chapter for which that person qualifies).
He isn't a qualifying child of anyone else, including his fa-
ther. If you don't claim Jimmy as a qualifying child for the
EIC or any of the other tax benefits listed earlier, your
mother can treat him as a qualifying child to claim the EIC
(and any of the other tax benefits listed earlier for which
she qualifies).
Example 2—Parent has higher AGI than grandpar-
ent. The facts are the same as in Example 1 except your
AGI is $25,000. Because your mother's AGI isn't higher
than yours, she can’t claim Jimmy as a qualifying child.
Only you can claim him.
Example 3—Two persons claim same child. The
facts are the same as in Example 1 except that you and
your mother both claim Jimmy as a qualifying child. In this
case, you as the child's parent will be the only one allowed
to claim Jimmy as a qualifying child for the EIC and the
other tax benefits listed earlier for which you qualify. The
IRS will disallow your mother's claim to the EIC and any of
the other tax benefits listed earlier unless she has another
qualifying child or dependent. The IRS will disallow your
mother's claim to the EIC with a qualifying child and any of
the other tax benefits listed earlier based on Jimmy. Your
mother can't take the EIC for a taxpayer without a qualify-
ing child because her AGI is more than $15,010.
Example 4—Qualifying children split between two
persons. The facts are the same as in Example 1 except
that you also have two other young children who are quali-
fying children of both you and your mother. Only one of
you can claim each child. However, if your mother's AGI is
higher than yours, you can allow your mother to claim one
or more of the children. For example, if you claim one
child, your mother can claim the other two.
Example 5—Taxpayer who is a qualifying child.
The facts are the same as in Example 1 except that you
are only 18 years old. This means you are a qualifying
child of your mother. Because of Rule 10, discussed next,
you can’t claim the EIC and can’t claim your son as a qual-
ifying child. Only your mother may be able to treat Jimmy
as a qualifying child to claim the EIC. If your mother meets
all the other requirements for claiming the EIC and you
don't claim Jimmy as a qualifying child for any of the other
tax benefits listed earlier, your mother can claim both you
and Jimmy as qualifying children for the EIC.
Example 6—Grandparent with too much earned in-
come to claim EIC. The facts are the same as in Exam-
ple 1 except that your mother earned $50,000 from her
job. Because your mother's earned income is too high for
Chapter 2 Rules If You Have a Qualifying Child Page 13
her to claim the EIC, only you can claim the EIC using
your son.
Example 7—Parent with too much earned income
to claim EIC. The facts are the same as in Example 1
except that you earned $50,000 from your job and your
AGI is $50,500. Your earned income is too high for you to
claim the EIC. But your mother can’t claim the EIC either,
because her AGI isn't higher than yours.
Example 8—Separated parents. You, your hus-
band, and your 10-year-old son Joey lived together until
August 1, 2017, when your husband moved out of the
household. In August and September, Joey lived with you.
For the rest of the year, Joey lived with your husband, who
is Joey's father. Joey is a qualifying child of both you and
your husband because he lived with each of you for more
than half the year and because he met the relationship,
age, and joint return tests for both of you. At the end of the
year, you and your husband still weren't divorced, legally
separated, or separated under a written separation agree-
ment, so the Special rule for divorced or separated pa-
rents (or parents who live apart) doesn't apply.
You and your husband will file separate returns. Your
husband agrees to let you treat Joey as a qualifying child.
This means, if your husband doesn't claim Joey as a qual-
ifying child for any of the tax benefits listed earlier, you can
claim him as a qualifying child for any tax benefit listed
earlier for which you qualify. However, your filing status is
married filing separately, so you can’t claim the EIC or the
credit for child and dependent care expenses. See Rule 3.
Example 9—Separated parents claim same child.
The facts are the same as in Example 8 except that you
and your husband both claim Joey as a qualifying child. In
this case, only your husband will be allowed to treat Joey
as a qualifying child. This is because, during 2017, the
boy lived with him longer than with you. You can’t claim
the EIC (either with or without a qualifying child) because
your filing status is married filing separately. However,
your husband's filing status is also married filing sepa-
rately, so he can’t claim the EIC or the credit for child and
dependent care expenses. See Rule 3.
Example 10—Unmarried parents. You, your
5-year-old son, and your son's father lived together all
year. You and your son's father aren't married. Your son is
a qualifying child of both you and his father because he
meets the relationship, age, residency, and joint return
tests for both you and his father. Your earned income and
AGI are $12,000, and your son's father's earned income
and AGI are $14,000. Neither of you had any other in-
come. Your son's father agrees to let you treat the child as
a qualifying child. This means if your son's father doesn't
claim your son as a qualifying child for the EIC or any of
the other tax benefits listed earlier, you can claim him as a
qualifying child for the EIC and any of the other tax bene-
fits listed earlier for which you qualify.
Example 11—Unmarried parents claim same child.
The facts are the same as in Example 10 except that you
and your son's father both claim your son as a qualifying
child. In this case, only your son's father will be allowed to
treat your son as a qualifying child. This is because his
AGI, $14,000, is more than your AGI, $12,000. You can
claim the EIC without a qualifying child.
Example 12—Child did not live with a parent. You
and your 7-year-old niece, your sister's child, lived with
your mother all year. You are 25 years old, and your AGI
is $9,300. Your only income was from a part-time job.
Your mother's AGI is $15,000. Her only income was from
her job. Your niece's parents file jointly, have an AGI of
less than $9,000, and don't live with you or their child.
Your niece is a qualifying child of both you and your
mother because she meets the relationship, age, resi-
dency, and joint return tests for both you and your mother.
However, only your mother can treat her as a qualifying
child. This is because your mother's AGI, $15,000, is
more than your AGI, $9,300.
Special rule for divorced or separated parents (or
parents who live apart). A child will be treated as the
qualifying child of his or her noncustodial parent (for pur-
poses of claiming an exemption and the child tax credit,
but not for the EIC) if all of the following statements are
true.
1. The parents:
a. Are divorced or legally separated under a decree
of divorce or separate maintenance,
b. Are separated under a written separation agree-
ment, or
c. Lived apart at all time during the last 6 months of
2017, whether or not they are or were married.
2. The child received over half of his or her support for
the year from the parents.
3. The child is in the custody of one or both parents for
more than half of 2017.
4. Either of the following statements is true.
a. The custodial parent signs Form 8332 or a sub-
stantially similar statement that he or she will not
claim the child as a dependent for the year, and
the noncustodial parent attaches the form or state-
ment to his or her return. If the divorce decree or
separation agreement went into effect after 1984
and before 2009, the noncustodial parent may be
able to attach certain pages from the decree or
agreement instead of Form 8332.
b. A pre-1985 decree of divorce or separate mainte-
nance or written separation agreement that ap-
plies to 2017 provides that the noncustodial parent
can claim the child as a dependent, and the non-
custodial parent provides at least $600 for support
of the child during 2017.
For details, see Pub. 501. If a child is treated as the quali-
fying child of the noncustodial parent under this special
rule for children of divorced or separated parents (or pa-
rents who live apart), only the noncustodial parent can
claim an exemption and the child tax credit for the child.
Page 14 Chapter 2 Rules If You Have a Qualifying Child
However, only the custodial parent, if eligible, or another
eligible taxpayer can claim the child as a qualifying child
for the EIC. For details and examples, see Applying the
tiebreaker rules to divorced or separated parents (or pa-
rents who live apart) in Pub. 501.
Rule 10—You Cannot Be a
Qualifying Child of Another
Taxpayer
You are a qualifying child of another taxpayer (such as
your parent, guardian, or foster parent) if all of the follow-
ing statements are true.
1. You are that person's son, daughter, stepchild, foster
child, or a descendant of any of them. Or, you are that
person's brother, sister, half brother, half sister, step-
brother, stepsister, or a descendant of any of them.
2. You were:
a. Under age 19 at the end of the year and younger
than that person (or that person's spouse, if the
person files jointly);
b. Under age 24 at the end of the year, a student,
and younger than that person (or that person's
spouse, if the person files jointly); or
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.
4. You aren't filing a joint return for the year (or are filing
a joint return only to claim a refund of withheld income
tax or estimated tax paid).
For more details about the tests to be a qualifying child,
see Rule 8.
If you are a qualifying child of another taxpayer, you
can’t claim the EIC. This is true even if the person for
whom you are a qualifying child doesn't claim the EIC or
meet all of the rules to claim the EIC. Put “No” beside
line 66a (Form 1040) or line 42a (Form 1040A).
Example. You and your daughter lived with your
mother all year. You are 22 years old, unmarried, and at-
tended a trade school full time. You had a part-time job
and earned $5,700. You had no other income. Because
you meet the relationship, age, residency, and joint return
tests, you are a qualifying child of your mother. She can
claim the EIC if she meets all the other requirements. Be-
cause you are your mother's qualifying child, you can’t
claim the EIC. This is so even if your mother can’t or
doesn't claim the EIC.
Child of person not required to file a return. You
aren't the qualifying child of another taxpayer (and so may
qualify to claim the EIC) if the person for whom you met
the relationship, age, residency, and joint return tests isn't
required to file an income tax return and either:
Doesn't file an income tax return, or
Files a return only to get a refund of income tax with-
held or estimated tax paid.
Example 1—Return not required. The facts are the
same as in the last example except your mother had no
gross income, isn't required to file a 2017 tax return, and
doesn't file a 2017 tax return. As a result, you aren't your
mother's qualifying child. You can claim the EIC if you
meet all the other requirements to do so.
Example 2—Return filed to get refund of tax with-
held. The facts are the same as in Example 1 except
your mother had wages of $1,500 and had income tax
withheld from her wages. She files a return only to get a
refund of the income tax withheld and doesn't claim the
EIC or any other tax credits or deductions. As a result, you
aren't your mother's qualifying child. You can claim the
EIC if you meet all the other requirements to do so.
Example 3—Return filed to get EIC. The facts are
the same as in Example 2 except your mother claimed the
EIC on her return. Since she filed the return to get the EIC,
she isn't filing it only to get a refund of income tax with-
held. As a result, you are your mother's qualifying child.
You can’t claim the EIC.
3.
Rules If You Do Not Have
a Qualifying Child
Use this chapter if you don't have a qualifying child and
have met all the rules in chapter 1. This chapter discusses
Rules 11 through 14. You must meet all four of those
rules, in addition to the rules in chapters 1 and 4, to qualify
for the earned income credit without a qualifying child.
You can file Form 1040, Form 1040A, or Form 1040EZ to
claim the EIC without a qualifying child. If you meet all the
rules in chapter 1 and this chapter, read chapter 4 to find
out what to do next.
If you have a qualifying child. If you meet Rule 8, you
have a qualifying child. If you meet Rule 8 and don't claim
the EIC with a qualifying child, you can claim the EIC with-
out a qualifying child.
If your child meets the tests to be your qualifying
child, but also meets the tests to be the qualifying
child of another person, only one of you can ac-
tually treat the child as a qualifying child to claim the EIC.
If the other person can claim the child under the tiebreaker
rules you can't claim the EIC as a taxpayer with aTIP
Chapter 3 Rules If You Do Not Have a Qualifying Child Page 15
qualifying child unless you have another qualifying child.
However, you may be able to claim the EIC without a qual-
ifying child.
Rule 11—You Must Be at Least
Age 25 but Under Age 65
You must be at least age 25 but under age 65 at the end
of 2017. If you are married filing a joint return, either you or
your spouse must be at least age 25 but under age 65 at
the end of 2017. It doesn't matter which spouse meets the
age test, as long as one of the spouses does.
You meet the age test if you were born after December
31, 1952, and before January 2, 1993. If you are married
filing a joint return, you meet the age test if either you or
your spouse was born after December 31, 1952, and be-
fore January 2, 1993.
If neither you nor your spouse meets the age test, you
can’t claim the EIC. Put “No” next to line 66a (Form 1040),
line 42a (Form 1040A), or line 8a (Form 1040EZ).
Example 1. You are age 28 and unmarried. You meet
the age test.
Example 2—Spouse meets age test. You are mar-
ried and filing a joint return. You are age 23 and your
spouse is age 27. You meet the age test because your
spouse is at least age 25 but under age 65.
Death of spouse. If you are filing a joint return with your
spouse who died in 2017, you meet the age test if your
spouse was at least age 25 but under age 65 at the time
of death.
Your spouse is considered to reach age 25 on the day
before his or her 25th birthday. However, the rule for
reaching age 65 is different; your spouse reaches age 65
on his or her 65th birthday.
Even if your spouse was born before January 2, 1993,
he or she isn't considered at least age 25 at the end of
2017 unless he or she was at least age 25 at the time of
death.
Example 1. You are married and filing a joint return
with your spouse who died in August 2017. You are age
67. Your spouse would have become age 65 in November
2017. Because your spouse was under age 65 when she
died, you meet the age test.
Example 2. Your spouse was born on February 14,
1992, and died on February 13, 2017. Your spouse is con-
sidered age 25 at the time of death. However, if your
spouse died on February 12, 2017, your spouse isn't con-
sidered age 25 at the time of death and isn't at least age
25 at the end of 2017.
Death of taxpayer. A taxpayer who died in 2017 meets
the age test if the taxpayer was at least age 25 but under
age 65 at the time of death.
A taxpayer is considered to reach age 25 on the day
before his or her 25th birthday. However, the rule for
reaching age 65 is different; a taxpayer reaches age 65 on
his or her 65th birthday.
Even if the taxpayer was born before January 2, 1993,
he or she isn't considered at least age 25 at the end of
2017 unless he or she was at least age 25 at the time of
death.
Rule 12—You Cannot Be the
Dependent of Another Person
If you aren't filing a joint return, you meet this rule if:
You checked box 6a on Form 1040 or 1040A, or
You didn't check the “You” box on line 5 of Form
1040EZ, and you entered $10,400 on that line.
If you are filing a joint return, you meet this rule if:
You checked both box 6a and box 6b on Form 1040
or 1040A, or
You and your spouse didn't check either the “You” box
or the “Spouse” box on line 5 of Form 1040EZ, and
you entered $20,800 on that line.
If you aren't sure whether someone else can claim you
as a dependent, get Pub. 501 and read the rules for claim-
ing a dependent.
If someone else can claim you as a dependent on his
or her return, but doesn't, you still can’t claim the credit.
Example 1. In 2017, you were age 25, single, and liv-
ing at home with your parents. You worked and weren't a
student. You earned $7,500. Your parents can’t claim you
as a dependent. When you file your return, you claim an
exemption for yourself by not checking the “You” box on
line 5 of your Form 1040EZ and by entering $10,400 on
that line. You meet this rule. You can claim the EIC if you
meet all the other requirements.
Example 2. The facts are the same as in Example 1,
except that you earned $2,000. Your parents can claim
you as a dependent but decide not to. You don't meet this
rule. You can’t claim the credit because your parents
could have claimed you as a dependent.
Joint returns. You generally can’t be claimed as a de-
pendent by another person if you are married and file a
joint return.
However, another person may be able to claim you as
a dependent if you and your spouse file a joint return
merely to claim a refund of income tax withheld or estima-
ted tax paid. But neither you nor your spouse can be
claimed as a dependent by another person if you claim
the EIC on your joint return.
Example 1—Return filed to get refund of tax with-
held. You are 26 years old. You and your wife live with
your parents and had $800 of wages from part-time jobs
and no other income. Neither you nor your wife is required
Page 16 Chapter 3 Rules If You Do Not Have a Qualifying Child
to file a tax return. You don't have a child. Taxes were
taken out of your pay so you file a joint return only to get a
refund of the withheld taxes. Your parents aren't disquali-
fied from claiming an exemption for you just because you
filed a joint return. They can claim exemptions for you and
your wife if all the other tests to do so are met.
Example 2—Return filed to get EIC. The facts are
the same as in Example 1 except no taxes were taken out
of your pay. Also, you and your wife aren't required to file
a tax return, but you file a joint return to claim an EIC of
$63 and get a refund of that amount. Because claiming
the EIC is your reason for filing the return, you aren't filing
it only to claim a refund of income tax withheld or estima-
ted tax paid. Your parents can’t claim an exemption for ei-
ther you or your wife.
Rule 13—You Cannot Be a
Qualifying Child of Another
Taxpayer
You are a qualifying child of another taxpayer (your pa-
rent, guardian, foster parent, etc.) if all of the following
statements are true.
1. You are that person's son, daughter, stepchild, foster
child, or a descendant of any of them. Or, you are that
person's brother, sister, half brother, half sister, step-
brother, stepsister, or a descendant of any of them.
2. You were:
a. Under age 19 at the end of the year and younger
than that person (or that person's spouse, if the
person files jointly);
b. Under age 24 at the end of the year, a student,
and younger than that person (or that person's
spouse, if the person files jointly); or
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.
4. You aren't filing a joint return for the year (or are filing
a joint return only to claim a refund of withheld income
tax or estimated tax paid).
For more details about the tests to be a qualifying child,
see Rule 8.
If you are a qualifying child of another taxpayer, you
can’t claim the EIC. This is true even if the person for
whom you are a qualifying child doesn't claim the EIC or
meet all of the rules to claim the EIC. Put “No” next to
line 66a (Form 1040), line 42a (Form 1040A), or line 8a
(Form 1040EZ).
Example. You lived with your mother all year. You are
age 26, unmarried, and permanently and totally disabled.
Your only income was from a community center where
you went three days a week to answer telephones. You
earned $5,000 for the year and provided more than half of
your own support. Because you meet the relationship,
age, residency, and joint return tests, you are a qualifying
child of your mother for the EIC. She can claim the EIC if
she meets all the other requirements. Because you are a
qualifying child of your mother, you can’t claim the EIC.
This is so even if your mother can’t or doesn’t claim the
EIC.
Joint returns. You generally can’t be a qualifying child
of another taxpayer if you are married and file a joint re-
turn.
However, you may be a qualifying child of another tax-
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
return.
Child of person not required to file a return. You
aren't the qualifying child of another taxpayer (and so may
qualify to claim the EIC) if the person for whom you meet
the relationship, age, residency, and joint return tests isn't
required to file an income tax return and either:
Doesn't file an income tax return, or
Files a return only to get a refund of income tax with-
held or estimated tax paid.
Example 1—Return not required. You lived all year
with your father. You are 27 years old, unmarried, perma-
nently and totally disabled, and earned $13,000. You have
no other income, no children, and provided more than half
of your own support. Your father had no gross income,
isn't required to file a 2017 tax return, and doesn't file a
2017 tax return. As a result, you aren't your father's quali-
fying child. You can claim the EIC if you meet all the other
requirements to do so.
Example 2—Return filed to get refund of tax with-
held. The facts are the same as in Example 1 except
your father had wages of $1,500 and had income tax with-
held from his wages. He files a return only to get a refund
of the income tax withheld and doesn't claim the EIC or
any other tax credits or deductions. As a result, you aren't
your father's qualifying child. You can claim the EIC if you
meet all the other requirements to do so.
Example 3—Return filed to get EIC. The facts are
the same as in Example 2 except your father claimed the
EIC on his return. Since he filed the return to get the EIC,
he isn't filing it only to get a refund of income tax withheld.
As a result, you are your father's qualifying child. You can’t
claim the EIC.
Chapter 3 Rules If You Do Not Have a Qualifying Child Page 17
Rule 14—You Must Have Lived
in the United States More Than
Half of the Year
Your home (and your spouse's, if filing a joint return) must
have been in the United States for more than half the year.
If it wasn't, put “No” next to line 66a (Form 1040),
line 42a (Form 1040A), or line 8a (Form 1040EZ).
United States. This means the 50 states and the District
of Columbia. It doesn't include Puerto Rico or U.S. pos-
sessions such as Guam.
Homeless shelter. Your home can be any location
where you regularly live. You don't need a traditional
home. If you lived in one or more homeless shelters in the
United States for more than half the year, you meet this
rule.
Military personnel stationed outside the United
States. U.S. military personnel stationed outside the Uni-
ted States on extended active duty (defined in chapter 2)
are considered to live in the United States during that duty
period for purposes of the EIC.
4.
Figuring and Claiming the
EIC
You must meet one more rule to claim the EIC.
You need to know the amount of your earned income to
see if you meet the rule in this chapter. You also need to
know that amount to figure your EIC.
Rule 15—Earned Income
Limits
Your earned income must be less than:
$48,340 ($53,930 for married filing jointly) if you have
three or more qualifying children,
$45,007 ($50,597 for married filing jointly) if you have
two qualifying children,
$39,617 ($45,207 for married filing jointly) if you have
one qualifying child, or
$15,010 ($20,600 for married filing jointly) if you don't
have a qualifying child.
Earned Income
Earned income generally means wages, salaries, tips,
other taxable employee pay, and net earnings from
self-employment. Employee pay is earned income only if it
is taxable. Nontaxable employee pay, such as certain de-
pendent care benefits and adoption benefits, isn't earned
income. But there is an exception for nontaxable combat
pay, which you can choose to include in earned income.
Earned income is explained in detail in Rule 7 in chap-
ter 1.
You may be able to elect to use your 2016 earned
income to figure your EIC if (a) your 2016 earned
income is more than your 2017 earned income,
and (b) your main home was located in one of the Presi-
dentially declared disaster areas eligible for this relief on
the specified date. For details, see Pub. 976.
Figuring earned income. If you are self-employed, a
statutory employee, or a member of the clergy or a church
employee who files Schedule SE (Form 1040), you will fig-
ure your earned income when you fill out Part 4 of EIC
Worksheet B in the Form 1040 instructions.
Otherwise, figure your earned income by using the
worksheet in Step 5 of the Form 1040 instructions for lines
66a and 66b or the Form 1040A instructions for lines 42a
and 42b, or the worksheet in Step 2 of the Form 1040EZ
instructions for lines 8a and 8b.
When using one of those worksheets to figure your
earned income, you will start with the amount on line 7
(Form 1040 or Form 1040A) or line 1 (Form 1040EZ). You
will then reduce that amount by any amount included on
that line and described in the following list.
Scholarship or fellowship grants not reported on
a Form W-2. A scholarship or fellowship grant that
wasn't reported to you on a Form W-2 isn't considered
earned income for the earned income credit.
Inmate's income. Amounts received for work per-
formed while an inmate in a penal institution aren't
earned income for the earned income credit. This in-
cludes amounts received for work performed while in
a work release program or while in a halfway house. If
you received any amount for work done while an in-
mate in a penal institution and that amount is included
in the total on line 7 (Form 1040 or Form 1040A) or
line 1 (Form 1040EZ), put “PRI” and the amount on
the dotted line next to line 7 (Form 1040), in the space
to the left of the entry space for line 7 (Form 1040A),
or in the space to the left of line 1 (Form 1040EZ).
Pension or annuity from deferred compensation
plans. A pension or annuity from a nonqualified defer-
red compensation plan or a nongovernmental section
457 plan isn't considered earned income for the
earned income credit. If you received such an amount
and it was included in the total on line 7 (Form 1040 or
Form 1040A) or line 1 (Form 1040EZ), put “DFC” and
the amount on the dotted line next to line 7 (Form
1040), in the space to the left of the entry space for
line 7 (Form 1040A), or in the space to the left of line 1TIP
Page 18 Chapter 4 Figuring and Claiming the EIC
(Form 1040EZ). This amount may be reported in
box 11 of your Form W-2. If you received such an
amount but box 11 is blank, contact your employer for
the amount received as a pension or an annuity.
Medicaid waiver payments. Medicaid waiver pay-
ments you exclude from income aren't earned income
for the earned income credit. These are payments re-
ceived for providing nonmedical support services un-
der a plan of care to someone in your home. If these
payments were incorrectly reported to you in box 1 of
Form(s) W-2 and you included them in the total on
Form 1040, line 7, because you couldn't get a correc-
ted Form W-2, report them as described in the instruc-
tions for Form 1040, line 21. For more information
about these payments, see Pub. 525.
Clergy. If you are a member of the clergy who files
Schedule SE and the amount on line 2 of that schedule in-
cludes an amount that was also reported on line 7 (Form
1040), subtract that amount from the amount on line 7
(Form 1040) and enter the result on line 1 of the work-
sheet in Step 5 of the Form 1040 instructions for lines 66a
and 66b. Put “Clergy” on the dotted line next to line 66a
(Form 1040).
Church employees. A church employee means an
employee (other than a minister or member of a religious
order) of a church or qualified church-controlled organiza-
tion that is exempt from employer social security and
Medicare taxes. If you received wages as a church em-
ployee and included any amount on both line 5a of Sched-
ule SE and line 7 (Form 1040), subtract that amount from
the amount on line 7 (Form 1040) and enter the result on
line 1 of the worksheet in Step 5 of the Form 1040 instruc-
tions for lines 66a and 66b.
Nontaxable combat pay. You can elect to include
your nontaxable combat pay in earned income for the
earned income credit. If you make the election, you must
include in earned income all nontaxable combat pay you
received.
If you are using your 2016 earned income to fig-
ure your 2017 EIC and you elected to include
nontaxable combat pay, be sure to use 2016 non-
taxable combat pay and enter that amount on line 66b of
Form 1040, line 42b of Form 1040A, or line 8b of Form
1040EZ.
If you are filing a joint return and both you and your
spouse received nontaxable combat pay, you can each
make your own election. In other words, if one of you
makes the election, the other one can also make it but
doesn't have to.
The amount of your nontaxable combat pay should be
shown on your Form W-2 in box 12 with code Q.
Electing to include nontaxable combat pay in earned in-
come may increase or decrease your EIC. Figure the
credit with and without your nontaxable combat pay be-
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 thanCAUTION
!
the amount shown below for your number of children, you
may benefit from electing to include your nontaxable com-
bat pay in earned income and you should figure the credit
both ways. If your earned income without your combat pay
is equal to or more than these amounts, you will not bene-
fit from including your combat pay in your earned income.
$6,650 if you have no children.
$10,000 if you have one child.
$14,000 if you have two or more children.
The following examples illustrate the effect of including
nontaxable combat pay in earned income for the EIC.
Example 1—Election increases the EIC. George
and Janice are married and will file a joint return. They
have one qualifying child. George was in the military and
earned $15,000 ($5,000 taxable wages + $10,000 nontax-
able combat pay). Janice worked part of the year and
earned $2,000. Their taxable earned income and AGI are
$7,000. George and Janice qualify for the EIC and fill out
the EIC Worksheet and Schedule EIC.
When they complete the EIC Worksheet without adding
the nontaxable combat pay to their earned income, they
find their credit to be $2,389. When they complete the EIC
Worksheet with the nontaxable combat pay added to their
earned income, they find their credit to be $3,400. Be-
cause making the election will increase their EIC, they
elect to add the nontaxable combat pay to their earned in-
come for the EIC. They enter $3,400 on line 42a of their
Form 1040A and enter the amount of their nontaxable
combat pay on line 42b.
Example 2—Election doesn't increase the EIC.
The facts are the same as Example 1 except George had
nontaxable combat pay of $24,000. When George and
Janice add their nontaxable combat pay to their earned in-
come, they find their credit to be $2,266. Because the
credit they can get if they don't add the nontaxable com-
bat pay to their earned income is $2,389, they decide not
to make the election. They enter $2,389 on line 42a of
their Form 1040A.
IRS Will Figure the EIC for You
The IRS will figure your EIC for you if you follow the in-
structions in Figure B.
Please don't ask the IRS to figure your EIC unless
you are eligible for it. To be eligible, you must
meet Rule 15 in this chapter as well as the rules in
chapter 1 and either chapter 2 or chapter 3, whichever ap-
plies to you. If your credit was reduced or disallowed for
any year after 1996, the rules in chapter 5 may apply as
well.
If you want the IRS to figure your income tax, see
chapter 30 of Pub. 17, Your Federal Income Tax.CAUTION
!TIP
Chapter 4 Figuring and Claiming the EIC Page 19
How To Figure the EIC Yourself
To figure the EIC yourself, use the EIC Worksheet in the
instructions for the form you are using (Form 1040, Form
1040A, or Form 1040EZ). If you have a qualifying child,
complete Schedule EIC (discussed later in this chapter)
and attach it to your tax return.
If you want the IRS to figure your EIC for you, see IRS
Will Figure the EIC for You, earlier.
Special Instructions for Form 1040
Filers
If you file Form 1040, you will need to decide whether to
use EIC Worksheet A or EIC Worksheet B to figure the
amount of your EIC. This section explains how to use
these worksheets and how to report the EIC on your re-
turn.
You may be able to elect to use your 2016 earned
income to figure your EIC if (a) your 2016 earned
income is more than your 2017 earned income,
and (b) your main home was located in one of the Presi-
dentially declared disaster areas eligible for this relief on
the specified date. For details, see Pub. 976.
EIC Worksheet A. Use EIC Worksheet A if you weren’t
self-employed at any time in 2017 and aren't a member of
the clergy, a church employee who files Schedule SE, or a
statutory employee filing Schedule C or C-EZ.
EIC Worksheet B. Use EIC Worksheet B if you were
self-employed at any time in 2017 or are a member of theTIP
Figure B. Steps To Follow To Have the IRS Figure Your EICPayments,
credits,
and tax
Refund
Add lines your total payments
Put “EIC” on the dotted line next to line 66a (Form 1040), to the left of the entry space
for line 42a (Form 1040A), or in the space to the left of line 8a (Form 1040EZ). Then, if
you have any of the types of income described earlier under Inmate’s income, Pension
or annuity from deferred compensation plans, Medicaid waiver payments, or Clergy,
follow the instructions given there.
Complete all other parts of your return that apply to you.
Do not fill in lines that relate to your total payments, overpayment, refund, or amount
you owe (lines 74, 75, 76a, and 78 (Form 1040), lines 46, 47, 48a, and 50 (Form 1040A),
or lines 9, 13a, and 14 (Form 1040EZ)).
Earned income credit (EIC)
If you have a qualifying child, complete Schedule EIC and attach it to your tax return.5
Nontaxable combat pay election
If you received nontaxable combat pay and are electing to include it in your earned
income for the EIC, enter the amount on line 66b (Form 1040), line 42b (Form 1040A),
or line 8b (Form 1040EZ). For details, see Nontaxable combat pay in this chapter.
Page 20 Chapter 4 Figuring and Claiming the EIC
clergy, a church employee who files Schedule SE, or a
statutory employee filing Schedule C or C-EZ. If any of the
following situations apply to you, read the paragraph and
then complete EIC Worksheet B.
Net earnings from self-employment of $400 or
more. If your net earnings from self-employment are
$400 or more, be sure to correctly fill out Schedule SE
(Form 1040) and pay the proper amount of self-employ-
ment tax. If you don't, you may not get all the EIC you are
entitled to.
When figuring your net earnings from self-employ-
ment, you must claim all your allowable business
expenses.
When to use the optional methods of figuring net
earnings. Using the optional methods on Schedule SE
to figure your net earnings from self-employment may
qualify you for the EIC or give you a larger credit. If your
net earnings (without using the optional methods) are less
than $5,200, see the instructions for Schedule SE for de-
tails about the optional methods.
When both spouses have self-employment in-
come. You must complete both Parts 1 and 2 of EIC
Worksheet B if all of the following conditions apply to you.
1. You are married filing a joint return.
2. Both you and your spouse have income from self-em-
ployment.
3. You or your spouse file a Schedule SE and the other
spouse doesn't file Schedule SE.
Statutory employees. Statutory employees report wa-
ges and expenses on Schedule C or C-EZ. They don't file
Schedule SE. If you are a statutory employee, enter the
amount from line 1 of Schedule C or C-EZ in Part 3 when
you complete EIC Worksheet B.
Schedule EIC
You must complete Schedule EIC and attach it to your tax
return if you have a qualifying child and are claiming the
EIC. Schedule EIC provides the IRS with information
about your qualifying children, including their names,
ages, SSNs, relationship to you, and the amount of time
they lived with you during the year. An example of a fil-
led-in Schedule EIC is shown in chapter 6.
If you are required to complete and attach Sched-
ule EIC but don't, it will take longer to process
your return and issue your refund.CAUTION
!CAUTION
!
5.
Disallowance of the EIC
If your earned income credit (EIC) for any year af-
ter 1996 was denied (disallowed) or reduced by
the IRS, you may need to complete an additional
form to claim the credit for 2017.
This chapter is for people whose earned income credit
(EIC) for any year after 1996 was denied or reduced by
the IRS. If this applies to you, you may need to complete
Form 8862, Information To Claim Certain Refundable
Credits After Disallowance, and attach it to your 2017 re-
turn to claim the credit for 2017. This chapter explains
when you need to attach Form 8862. For more informa-
tion, see Form 8862 and its instructions.
This chapter also explains the rules for certain people who
can’t claim the EIC for a period of years after their EIC was
denied or reduced.
Form 8862
If your EIC for any year after 1996 was denied or reduced
for any reason other than a math or clerical error, you
must attach a completed Form 8862 to your next tax re-
turn to claim the EIC. You must also qualify to claim the
EIC by meeting all the rules described in this publication.
Exception 1. Don't file Form 8862 if either (1) or (2) be-
low is true.
1. After your EIC was reduced or disallowed in the ear-
lier year:
a. You filed Form 8862 in a later year and your EIC
for that later year was allowed, and
b. Your EIC hasn't been reduced or disallowed again
for any reason other than a math or clerical error.
2. You are taking the EIC without a qualifying child for
2017 and the only reason your EIC was reduced or
disallowed in the earlier year was because the IRS
determined that a child listed on Schedule EIC wasn't
your qualifying child.
In either of these cases, you can take the EIC without filing
Form 8862 if you meet all the EIC eligibility requirements.
Exception 2. Don't file Form 8862 or take the EIC for:
2 years after there was a final determination that your
EIC claim was due to reckless or intentional disregard
of the EIC rules, or
10 years after there was a final determination that your
EIC claim was due to fraud.CAUTION
!
Chapter 5 Disallowance of the EIC Page 21
More information. For details, see Are You Prohibited
From Claiming the EIC for a Period of Years? in this chap-
ter.
The date on which your EIC was denied and the date
on which you file your 2017 return affect whether you
need to attach Form 8862 to your 2017 return or to a later
return. The following examples demonstrate whether
Form 8862 is required for 2017 or 2018.
Example 1—Form 8862 required for 2017. You filed
your 2016 tax return in March 2017 and claimed the EIC
with a qualifying child. The IRS questioned the EIC, and
you were unable to prove the child was a qualifying child.
In September 2017, you received a statutory notice of de-
ficiency telling you that an adjustment would be made and
tax assessed unless you filed a petition with the Tax Court
within 90 days. You didn't act on this notice within 90
days. Therefore, your EIC was denied in December 2017.
To claim the EIC with a qualifying child on your 2017 re-
turn, you must complete and attach Form 8862 to that re-
turn. However, to claim the EIC without a qualifying child
on your 2017 return, you don't need to file Form 8862.
Example 2—Form 8862 required for 2018. The
facts are the same as in the previous example except that
you received the statutory notice of deficiency in February
2018. Because the 90-day period referred to in the statu-
tory notice isn't over when you are ready to file your return
for 2017, you shouldn't attach Form 8862 to your 2017 re-
turn. However, to claim the EIC with a qualifying child for
2018, you must complete and attach Form 8862 to your
return for that year. To claim the EIC without a qualifying
child for 2018, you don't need to file Form 8862.
Exception for math or clerical errors. If your EIC was
denied or reduced as a result of a math or clerical error,
don't attach Form 8862 to your next tax return. For exam-
ple, if your arithmetic is incorrect, the IRS can correct it. If
you don't provide a correct social security number, the
IRS can deny the EIC. These kinds of errors are called
math or clerical errors.
Omission of Form 8862. If you are required to attach
Form 8862 to your 2017 tax return, and you claim the EIC
without attaching a completed Form 8862, your claim will
be automatically denied. This is considered a math or
clerical error. You won't be permitted to claim the EIC
without a completed Form 8862.
Additional documents may be required. You may
have to provide the IRS with additional documents or in-
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.
Are You Prohibited From
Claiming the EIC for a Period
of Years?
If your EIC for any year after 1996 was denied and it was
determined that your error was due to reckless or inten-
tional disregard of the EIC rules, then you can’t claim the
EIC for the next 2 years. If your error was due to fraud,
then you can’t claim the EIC for the next 10 years. The
date on which your EIC was denied and the date on which
you file your 2017 return affect the years for which you are
prohibited from claiming the EIC. The following examples
demonstrate which years you are prohibited from claiming
the EIC.
Example 3—Cannot claim EIC for 2 years. You
claimed the EIC on your 2016 tax return, which you filed in
March 2017. The IRS determined you weren't entitled to
the EIC and that your error was due to reckless or inten-
tional disregard of the EIC rules. In September 2017, you
received a statutory notice of deficiency telling you an ad-
justment would be made and tax assessed unless you
filed a petition with the Tax Court within 90 days. You
didn't act on this notice within 90 days. Therefore, your
EIC was denied in December 2017. You can’t claim the
EIC for tax year 2017 or 2018. To claim the EIC on your
return for 2019, you must complete and attach Form 8862
to your return for that year.
Example 4. The facts are the same as in Example 3,
except that your 2016 EIC wasn’t denied until after you
filed your 2017 return. You can’t claim the EIC for tax year
2018 or 2019. To claim the EIC on your return for 2020
you must complete and attach Form 8862 to your return
for that year.
Example 5—Cannot claim EIC for 10 years. You
claimed the EIC on your 2016 tax return, which you filed in
February 2017. The IRS determined you weren't entitled
to the EIC and that your error was due to fraud. In Sep-
tember 2017, you received a statutory notice of deficiency
telling you an adjustment would be made and tax as-
sessed unless you filed a petition with the Tax Court
within 90 days. You didn't act on this notice within 90
days. Therefore, your EIC was denied in December 2017.
You can’t claim the EIC for tax years 2017 through 2026.
To claim the EIC on your return for 2027, you must com-
plete and attach Form 8862 to your return for that year.
Page 22 Chapter 5 Disallowance of the EIC
6.
Detailed Examples
The next few pages contain two detailed examples (with a
filled-in Schedule EIC and EIC Worksheet) that may be
helpful if you have questions about claiming the EIC.
Example 1—Sharon Rose
Sharon Rose is age 63 and retired. She received $7,000
in social security benefits during the year and $9,000 from
a part-time job. She also received a taxable pension of
$6,400. Sharon had no other income. Her AGI on line 22
of Form 1040A is $15,400 ($9,000 + $6,400).
Sharon isn't married and lived alone in the United
States for the entire year. She can’t be claimed as a de-
pendent on anyone else's return. She doesn't have any in-
vestment income and doesn't have a qualifying child.
Sharon reads the steps for eligibility in her Form 1040A
instructions. In Step 1 she discovers that, because her
AGI ($15,400) isn't less than $15,010, she can’t take the
EIC. She completes the rest of her Form 1040A and files it
with the IRS.
Example 2—Cynthia and Jerry
Grey
Cynthia and Jerry Grey have two children, Kirk, age 9, and
Susanne, age 7. The children lived with Cynthia and Jerry
for all of 2017. Cynthia earned wages of $15,000 and
Jerry had wages of $10,000. The Greys received $525 in
interest on their savings account. They had no other in-
come in 2017.
Cynthia and Jerry have the 2017 Form 1040A and in-
structions. They want to see if they qualify for the EIC, so
they follow the steps in the instructions for lines 42a and
42b.
Step 1. The amount Cynthia and Jerry entered on Form
1040A, line 22, was $25,525. They both have valid social
security numbers (SSNs), which they have had for many
years. They will file a joint return. Neither Cynthia nor Jerry
is a nonresident alien. Therefore, the answers they give to
the questions in Step 1 allow them to proceed to Step 2.
Step 2. The only investment income the Greys have is
their $525 interest income. That amount isn't more than
$3,450, so they answer “No” to the second question in
Step 2 and go to Step 3.
Step 3. Their children, Kirk and Susanne, meet the rela-
tionship, age, residency, and joint return tests to be Cyn-
thia and Jerry's qualifying children, so Cynthia and Jerry
answer “Yes” to the first question in Step 3. Kirk and Sus-
anne aren't qualifying children of anyone else. Both chil-
dren have valid SSNs, which they got soon after birth.
Cynthia and Jerry are filing a joint return, so they answer
“Yes” to the second question in Step 3. This means they
can skip question 3 and Step 4 and go to Step 5.
Step 5. Cynthia and Jerry figure their earned income to
be $25,000, the amount of their combined wages. This is
less than $50,597, so they go to Step 6 to figure their
credit.
Step 6. Cynthia and Jerry want to figure their EIC them-
selves, so they complete the EIC Worksheet in the Form
1040A instructions (shown later).
Completing the EIC Worksheet. Cynthia and Jerry
complete their worksheet as follows.
1. Cynthia and Jerry enter their total earned income
($25,000) on line 1.
2. To find their credit, they go to the EIC Table (shown
later in this publication). The part of the EIC Table
they use is included as part of this example. They find
their earned income of $25,000 in the range of
$25,000 to $25,050. They follow this line across to the
column Two children under Married filing jointly and
find $5,385. They enter $5,385 on line 2.
3. They enter on line 3 their AGI ($25,525) and see that
it is different from the amount on line 1.
4. They look up $25,525 in the EIC Table and enter the
amount of $5,280 on line 5.
5. They enter $5,280 on line 6. This is the smaller of the
line 2 amount ($5,385) and the line 5 amount
($5,280).
6. The Greys enter $5,280 on line 42a of their Form
1040A. They will now complete Schedule EIC (shown
later) and attach it to their return. They will keep the
EIC Worksheet for their records.
Chapter 6 Detailed Examples Page 23
Excerpt from EIC Table for Example 2And your filing status is–
If the amount you are looking up
from the worksheet is– Single, head of household, or qualifying widow(er)
and you have– Married filing jointly and you have–
No Children One Child Two Children Three Children No Children One Child Two Children Three Children
At least But less than Your credit is– Your credit is–
25,000 25,050 0 2,332 4,208 4,910 0 3,225 5,385 6,087
25,050 25,100 0 2,324 4,198 4,900 0 3,217 5,375 6,077
25,100 25,150 0 2,316 4,187 4,889 0 3,209 5,364 6,066
25,150 25,200 0
25,200 25,250 0 2,300 4,166 4,868 0 3,193 5,343 6,045
25,250 25,300 0 2,292 4,155 4,857 0 3,185 5,333 6,035
25,300 25,350 0 2,284 4,145 4,847 0 3,177 5,322 6,024
25,350 25,400 0 2,276 4,134 4,836 0 3,169 5,312 6,014
25,400 25,450 0 2,268 4,124 4,826 0 3,161 5,301 6,003
25,450 25,500 0 2,260 4,113 4,815 0 3,153 5,291 5,993
25,500 25,550 0 2,252 4,103 4,805 0 3,145 5,280 5,982
25,550 25,600 0 2,244 4,092 4,794 0 3,137 5,270 5,972
25,600 25,650 0 2,236 4,082 4,784 0 3,129 5,259 5,961
25,650 25,700 0 2,228 4,071 4,773 0 3,121 5,249 5,951
25,700 25,750 0 2,220 4,061 4,763 0 3,113 5,238 5,940
25,750 25,800 0 2,212 4,050 4,752 0 3,105 5,227 5,929
2,308 4,177 4,879 0 3,201 5,354 6,056
Page 24 Chapter 6 Detailed Examples
Filled-in EIC Worksheet — Cynthia and Jerry GreyIf line 2 is zero, You cannot take the credit.
Enter “No” to the left of the entry space for line 42a.
Earned Income Credit (EIC) Worksheet—Lines 42a and 42b
1040A
Skip line 5; enter the amount from line 2 on line 6.Yes.
STOP
Keep for Your Records
1.
2.
3.
4.
5.
1Enter your earned income from Step 5.
Look up the amount on line 1 in the EIC Table
number of children you have. Enter the credit here.
Enter the amount from Form 1040A, line 22.
Are the amounts on lines 3 and 1 the same?
Go to line 5.No.
If you have:
Leave line 5 blank; enter the amount from line 2 on line 6.Yes.
No. Look up the amount on line 3 in the EIC Table to
the credit. Be sure you use the correct column for your
status and the number of children you have. Enter the credit here.
Enter this amount on
Form 1040A, line 42a.
6Part 3
Part 1
Part 2
All Filers
Filers Who
Answered
“No” on
Line 4
Your Earned
Income Credit
• No qualifying children, is the amount on line 3 less than $8,350
($13,950 if married jointly)?
• 1 or more qualifying children, is the amount on line 3 less than $18,350
($23,950 if married jointly)?
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
6. This is your earned income credit.
Reminder—
If you have a qualifying child, complete and attach
Schedule EIC. EIC
1040A
CAUTION
◀
◀
✓
✓
25,000
5,385
25,525
5,280
5,280
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file
Form 8862 to take the credit for 2017.
Chapter 6 Detailed Examples Page 25
Filled-in Schedule EIC—Cynthia and Jerry GreySCHEDULE EIC
(Form 1040A or 1040)
2017
Department of the Treasury
Internal Revenue Service (99)
Earned Income Credit
Qualifying Child Information
a Complete and attach to Form 1040A or 1040 only if you have a qualifying child.
a Go to www.irs.gov/ScheduleEIC for the latest information.
1040A
. . . . . . . . . .
1040
EIC
` OMB No. 1545-0074
Attachment
Sequence No. 43
Name(s) shown on return Your social security number
Before you begin: • See the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b, to make
sure that (a) you can take the EIC, and (b) you have a qualifying child.
• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card.
Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s
social security card is not correct, call the Social Security Administration at 1-800-772-1213.
F!CAUTION
• You can't claim the EIC for a child who didn't live with you for more than half of the year.
• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details.
• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.
Qualifying Child Information Child 1 Child 2 Child 3
1 Child’s name
If you have more than three qualifying
children, you have to list only three to get
the maximum credit.
First name Last name First name Last name First name Last name
2 Child’s SSN
The child must have an SSN as defined in
the instructions for Form 1040A, lines 42a
and 42b, or Form 1040, lines 66a and 66b,
unless the child was born and died in
2017. If your child was born and died in
2017 and did not have an SSN, enter
“Died” on this line and attach a copy of
the child’s birth certificate, death
certificate, or hospital medical records
showing a live birth.
3 Child’s year of birth Year
If born after 1998 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.
Year
If born after 1998 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.
Year
If born after 1998 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.
4 a Was the child under age 24 at the end of
2017, a student, and younger than you (or
your spouse, if filing jointly)?
Yes.
Go to
line 5.
No.
Go to line 4b.
Yes.
Go to
line 5.
No.
Go to line 4b.
Yes.
Go to
line 5.
No.
Go to line 4b.
b Was the child permanently and totally
disabled during any part of 2017? Yes.
Go to
line 5.
No.
The child is not a
qualifying child.
Yes.
Go to
line 5.
No.
The child is not a
qualifying child.
Yes.
Go to
line 5.
No.
The child is not a
qualifying child.
5 Child’s relationship to you
(for example, son, daughter, grandchild,
niece, nephew, eligible foster child, etc.)
6 Number of months child lived
with you in the United States
during 2017
• If the child lived with you for more than
half of 2017 but less than 7 months,
enter “7.”
• If the child was born or died in 2017 and
your home was the child’s home for more
than half the time he or she was alive
during 2017, enter “12.”
months
Do not enter more than 12
months.
months
Do not enter more than 12
months.
months
Do not enter more than 12
months.
For Paperwork Reduction Act Notice, see your tax
return instructions. Cat. No. 13339M Schedule EIC (Form 1040A or 1040) 2017
Cynthia and Jerry Grey 333-00-5555
Kirk Grey Susanne Grey
123-00-5678 800-00-4321
2 0 0 8 2 0 1 0
son daughter
12 12
Page 26 Chapter 6 Detailed Examples
7.
How To Get Tax Help
If you have questions about a tax issue, need help prepar-
ing your tax return, or want to download free publications,
forms, or instructions, go to IRS.gov and find resources
that can help you right away.
Preparing and filing your tax return. Find free options
to prepare and file your return on IRS.gov or in your local
community if you qualify.
The Volunteer Income Tax Assistance (VITA) program
offers free tax help to people who generally make $54,000
or less, persons with disabilities, and limited-Eng-
lish-speaking taxpayers who need help preparing their
own tax returns. The Tax Counseling for the Elderly (TCE)
program offers free tax help for all taxpayers, particularly
those who are 60 years of age and older. TCE volunteers
specialize in answering questions about pensions and re-
tirement-related issues unique to seniors.
You can go to IRS.gov to see your options for preparing
and filing your return which include the following.
Free File. Go to IRS.gov/FreeFile. See if you qualify
to use brand-name software to prepare and e-file your
federal tax return for free.
VITA. Go to IRS.gov/VITA, download the free IRS2Go
app, or call 1-800-906-9887 to find the nearest VITA
location for free tax preparation.
TCE. Go to IRS.gov/TCE, download the free IRS2Go
app, or call 1-888-227-7669 to find the nearest TCE
location for free tax preparation.
Getting answers to your tax questions. On
IRS.gov get answers to your tax questions any-
time, anywhere.
Go to IRS.gov/Help or IRS.gov/LetUsHelp pages for a
variety of tools that will help you get answers to some
of the most common tax questions.
Go to IRS.gov/ITA for the Interactive Tax Assistant, a
tool that will ask you questions on a number of tax law
topics and provide answers. You can print the entire
interview and the final response for your records.
Go to IRS.gov/Pub17 to get Pub. 17, Your Federal In-
come Tax for Individuals, which features details on
tax-saving opportunities, 2017 tax changes, and thou-
sands of interactive links to help you find answers to
your questions. View it online in HTML, as a PDF, or
download it to your mobile device as an eBook.
You may also be able to access tax law information in
your electronic filing software.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all of the forms and pub-
lications you may need. You can also download and view
popular tax publications and instructions (including the
1040 instructions) on mobile devices as an eBook at no
charge. Or, you can go to IRS.gov/OrderForms to place
an order and have forms mailed to you within 10 business
days.
Access your online account (Individual taxpayers
only). Go to IRS.gov/Account to securely access infor-
mation about your federal tax account.
View the amount you owe, pay online or set up an on-
line payment agreement.
Access your tax records online.
Review the past 18 months of your payment history.
Go to IRS.gov/SecureAccess to review the required
identity authentication process.
Using direct deposit. The fastest way to receive a tax
refund is to combine direct deposit and IRS e-file. Direct
deposit securely and electronically transfers your refund
directly into your financial account. Eight in 10 taxpayers
use direct deposit to receive their refund. IRS issues more
than 90% of refunds in less than 21 days.
Delayed refund for returns claiming certain credits.
Due to changes in the law, the IRS can’t issue refunds be-
fore mid-February 2018, for returns that properly claimed
the earned income credit (EIC) or the additional child tax
credit (ACTC). This applies to the entire refund, not just
the portion associated with these credits.
Getting a transcript or copy of a return. The quickest
way to get a copy of your tax transcript is to go to IRS.gov/
Transcripts. Click on either "Get Transcript Online" or "Get
Transcript by Mail" to order a copy of your transcript. If
you prefer, you can:
Order your transcript by calling 1-800-908-9946.
Mail Form 4506-T or Form 4506T-EZ (both available
on IRS.gov).
Using online tools to help prepare your return. Go to
IRS.gov/Tools for the following.
The Earned Income Tax Credit Assistant (IRS.gov/
EIC) determines if you’re eligible for the EIC.
The Online EIN Application (IRS.gov/EIN) helps you
get an employer identification number.
The IRS Withholding Calculator (IRS.gov/W4App) es-
timates the amount you should have withheld from
your paycheck for federal income tax purposes.
The First Time Homebuyer Credit Account Look-up
(IRS.gov/HomeBuyer) tool provides information on
your repayments and account balance.
The Sales Tax Deduction Calculator (IRS.gov/
SalesTax) figures the amount you can claim if you
itemize deductions on Schedule A (Form 1040),
choose not to claim state and local income taxes, and
you didn’t save your receipts showing the sales tax
you paid.
Chapter 7 How To Get Tax Help Page 27
Resolving tax-related identity theft issues.
The IRS doesn’t initiate contact with taxpayers by
email or telephone to request personal or financial in-
formation. This includes any type of electronic com-
munication, such as text messages and social media
channels.
Go to IRS.gov/IDProtection for information and vid-
eos.
If your SSN has been lost or stolen or you suspect
you’re a victim of tax-related identity theft, visit
IRS.gov/ID to learn what steps you should take.
Checking on the status of your refund.
Go to IRS.gov/Refunds.
Due to changes in the law, the IRS can’t issue refunds
before mid-February 2018, for returns that properly
claimed the EIC or the ACTC. This applies to the en-
tire refund, not just the portion associated with these
credits.
Download the official IRS2Go app to your mobile de-
vice to check your refund status.
Call the automated refund hotline at 1-800-829-1954.
Making a tax payment. The IRS uses the latest encryp-
tion technology to ensure your electronic payments are
safe and secure. You can make electronic payments on-
line, by phone, and from a mobile device using the
IRS2Go app. Paying electronically is quick, easy, and
faster than mailing in a check or money order. Go to
IRS.gov/Payments to make a payment using any of the
following options.
IRS Direct Pay: Pay your individual tax bill or estima-
ted tax payment directly from your checking or sav-
ings account at no cost to you.
Debit or credit card: Choose an approved payment
processor to pay online, by phone, and by mobile de-
vice.
Electronic Funds Withdrawal: Offered only when fil-
ing your federal taxes using tax preparation software
or through a tax professional.
Electronic Federal Tax Payment System: Best op-
tion for businesses. Enrollment is required.
Check or money order: Mail your payment to the ad-
dress listed on the notice or instructions.
Cash: You may be able to pay your taxes with cash at
a participating retail store.
What if I can’t pay now? Go to IRS.gov/Payments for
more information about your options.
Apply for an online payment agreement (IRS.gov/
OPA) to meet your tax obligation in monthly install-
ments if you can’t pay your taxes in full today. Once
you complete the online process, you will receive im-
mediate notification of whether your agreement has
been approved.
Use the Offer in Compromise Pre-Qualifier (IRS.gov/
OIC) to see if you can settle your tax debt for less than
the full amount you owe.
Checking the status of an amended return. Go to
IRS.gov/WMAR to track the status of Form 1040X amen-
ded returns. Please note that it can take up to 3 weeks
from the date you mailed your amended return for it to
show up in our system and processing it can take up to 16
weeks.
Understanding an IRS notice or letter. Go to IRS.gov/
Notices to find additional information about responding to
an IRS notice or letter.
Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an
IRS Tax Assistance Center (TAC). Go to IRS.gov/
LetUsHelp for the topics people ask about most. If you still
need help, IRS TACs provide tax help when a tax issue
can’t be handled online or by phone. All TACs now pro-
vide service by appointment so you’ll know in advance
that you can get the service you need without long wait
times. Before you visit, go to IRS.gov/TACLocator to find
the nearest TAC, check hours, available services, and ap-
pointment options. Or, on the IRS2Go app, under the Stay
Connected tab, choose the Contact Us option and click on
“Local Offices.”
Watching IRS videos. The IRS Video portal
(IRSvideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals.
Getting tax information in other languages. For tax-
payers whose native language isn’t English, we have the
following resources available. Taxpayers can find informa-
tion on IRS.gov in the following languages.
Spanish (IRS.gov/Spanish).
Chinese (IRS.gov/Chinese).
Vietnamese (IRS.gov/Vietnamese).
Korean (IRS.gov/Korean).
Russian (IRS.gov/Russian).
The IRS TACs provide over-the-phone interpreter serv-
ice in over 170 languages, and the service is available
free to taxpayers.
The Taxpayer Advocate
Service Is Here To Help You
What is the Taxpayer Advocate
Service?
The Taxpayer Advocate Service (TAS) is an independ-
ent organization within the IRS that helps taxpayers and
protects taxpayer rights. Our job is to ensure that every
taxpayer is treated fairly and that you know and under-
stand your rights under the Taxpayer Bill of Rights.
Page 28 Chapter 7 How To Get Tax Help
What Can the Taxpayer Advocate
Service Do For You?
We can help you resolve problems that you can’t resolve
with the IRS. And our service is free. If you qualify for our
assistance, you will be assigned to one advocate who will
work with you throughout the process and will do every-
thing possible to resolve your issue. TAS can help you if:
Your problem is causing financial difficulty for you,
your family, or your business,
You face (or your business is facing) an immediate
threat of adverse action, or
You’ve tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn’t responded by the
date promised.
How Can You Reach Us?
We have offices in every state, the District of Columbia,
and Puerto Rico. Your local advocate’s number is in your
local directory and at TaxpayerAdvocate.IRS.gov/
Contact-Us. You can also call us at 1-877-777-4778.
How Can You Learn About Your
Taxpayer Rights?
The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Our Tax
Toolkit at TaxpayerAdvocate.IRS.gov can help you under-
stand what these rights mean to you and how they apply.
These are your rights. Know them. Use them.
How Else Does the Taxpayer
Advocate Service Help Taxpayers?
TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
please report it to us at IRS.gov/SAMS.
Low Income Taxpayer Clinics
Low Income Taxpayer Clinics (LITCs) are independent
from the IRS. LITCs represent individuals whose income
is below a certain level and need to resolve tax problems
with the IRS, such as audits, appeals, and tax collection
disputes. In addition, clinics can provide information about
taxpayer rights and responsibilities in different languages
for individuals who speak English as a second language.
Services are offered for free or a small fee. To find a clinic
near you, visit TaxpayerAdvocate.IRS.gov/LITCmap or
see IRS Publication 4134, Low Income Taxpayer Clinic
List.
Publication 596 (2017) Page 29
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:
$15,010 ($20,600 for married filing jointly) if you don't have a qualifying child,
$39,617 ($45,207 for married filing jointly) if you have one qualifying child,
$45,007 ($50,597 for married filing jointly) if you have two qualifying children, or
$48,340 ($53,930 for married filing jointly) if you have more than two qualifying children?
(See Rule 1.)
2. Do you and your spouse each have a valid SSN that you got by the due date of your 2017 return (including
extensions)? (See Rule 2.)
3. Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3.)
Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly.
(See Rule 4.)
4. Answer “Yes” if you aren't filing Form 2555 or Form 2555-EZ. Otherwise, answer “No.” (See Rule 5.)
5. Is your investment income $3,450 or less? (See Rule 6.)
6. Is your total earned income at least $1 but less than:
$15,010 ($20,600 for married filing jointly) if you don't have a qualifying child,
$39,617 ($45,207 for married filing jointly) if you have one qualifying child,
$45,007 ($50,597 for married filing jointly) if you have two qualifying children, or
$48,340 ($53,930 for married filing jointly) if you have more than two qualifying children?
(See Rules 7 and 15.)
7. Answer “Yes” if (a) you aren't a qualifying child of another taxpayer or (b) you are filing a joint return. Otherwise,
answer “No.” (See Rules 10 and 13.)
STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. If you don't have a
qualifying child or if another person is entitled to treat your child as a qualifying child under the
tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.*
8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child and have a valid
SSN that he or she got by the due date of your 2017 return (including extensions)? (See Rule 8.)
9. Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn't meet the tests to be a
qualifying child of any other person or (b) your qualifying child meets the tests to be a qualifying child of another
person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in
Rule 9.
10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2017? (See Rule 11.)
11. Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else's return or (b) you are filing a joint return.
Otherwise, answer “No.” (See Rule 12.)
12. Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See
Rule 14.)
*PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. (If you have
more than one child, you can claim the EIC as long as you answer “Yes” to questions 1 through 7 and can answer “Yes” to
questions 8 and 9 for at least one child.) Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. You
can’t use Form 1040EZ. If you answered “Yes” to questions 1 through 7 and “No” to question 8, answer questions 10 through 12
to see if you can claim the EIC without a qualifying child.
PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim
the EIC.
If you answered “No” to any question that applies to you: You can’t claim the EIC.
Page 30 Publication 596 (2017)
2017 Earned Income Credit (EIC)
Table
Caution. This is not a tax table.At least
Your credit is—
And your filing status is—
If the amount you are
looking up from the
worksheet is—
Single, head of household, or
qualifying widow(er) and
the number of children you have is—
2,400 186 825 970
2,450
2,450
2,500 189 842 990
1,091
1,114
But less
than
1. To find your credit, read
down the “At least - But
less than” columns and
find the line that includes
the amount you were told
to look up from your EIC
Worksheet.
2. Then, go to the column
that includes your filing
status and the number of
qualifying children you
have. Enter the credit
from that column on your
EIC Worksheet.
Example. If your filing
status is single, you have
one qualifying child, and
the amount you are
looking up from your EIC
Worksheet is $2,455,
you would enter $842.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
$1 $50 $2 $9 $10 $11 $2 $9 $10 $11
50 100 6 26 30 34 6 26 30 34
100 150 10 43 50 56 10 43 50 56
150 200 13 60 70 79 13 60 70 79
200 250 17 77 90 101 17 77 90 101
250 300 21 94 110 124 21 94 110 124
300 350 25 111 130 146 25 111 130 146
350 400 29 128 150 169 29 128 150 169
400 450 33 145 170 191 33 145 170 191
450 500 36 162 190 214 36 162 190 214
500 550 40 179 210 236 40 179 210 236
550 600 44 196 230 259 44 196 230 259
600 650 48 213 250 281 48 213 250 281
650 700 52 230 270 304 52 230 270 304
700 750 55 247 290 326 55 247 290 326
750 800 59 264 310 349 59 264 310 349
800 850 63 281 330 371 63 281 330 371
850 900 67 298 350 394 67 298 350 394
900 950 71 315 370 416 71 315 370 416
950 1,000 75 332 390 439 75 332 390 439
1,000 1,050 78 349 410 461 78 349 410 461
1,050 1,100 82 366 430 484 82 366 430 484
1,100 1,150 86 383 450 506 86 383 450 506
1,150 1,200 90 400 470 529 90 400 470 529
1,200 1,250 94 417 490 551 94 417 490 551
1,250 1,300 98 434 510 574 98 434 510 574
1,300 1,350 101 451 530 596 101 451 530 596
1,350 1,400 105 468 550 619 105 468 550 619
1,400 1,450 109 485 570 641 109 485 570 641
1,450 1,500 113 502 590 664 113 502 590 664
1,500 1,550 117 519 610 686 117 519 610 686
1,550 1,600 120 536 630 709 120 536 630 709
1,600 1,650 124 553 650 731 124 553 650 731
1,650 1,700 128 570 670 754 128 570 670 754
1,700 1,750 132 587 690 776 132 587 690 776
1,750 1,800 136 604 710 799 136 604 710 799
1,800 1,850 140 621 730 821 140 621 730 821
1,850 1,900 143 638 750 844 143 638 750 844
1,900 1,950 147 655 770 866 147 655 770 866
1,950 2,000 151 672 790 889 151 672 790 889
2,000 2,050 155 689 810 911 155 689 810 911
2,050 2,100 159 706 830 934 159 706 830 934
2,100 2,150 163 723 850 956 163 723 850 956
2,150 2,200 166 740 870 979 166 740 870 979
2,200 2,250 170 757 890 1,001 170 757 890 1,001
2,250 2,300 174 774 910 1,024 174 774 910 1,024
2,300 2,350 178 791 930 1,046 178 791 930 1,046
2,350 2,400 182 808 950 1,069 182 808 950 1,069
2,400 2,450 186 825 970 1,091 186 825 970 1,091
2,450 2,500 189 842 990 1,114 189 842 990 1,114
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271
2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509
(Continued)
Publication 596 (2017) Page 31
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959
6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981
6,650 6,700 510 2,270 2,670 3,004 510 2,270 2,670 3,004
6,700 6,750 510 2,287 2,690 3,026 510 2,287 2,690 3,026
6,750 6,800 510 2,304 2,710 3,049 510 2,304 2,710 3,049
6,800 6,850 510 2,321 2,730 3,071 510 2,321 2,730 3,071
6,850 6,900 510 2,338 2,750 3,094 510 2,338 2,750 3,094
6,900 6,950 510 2,355 2,770 3,116 510 2,355 2,770 3,116
6,950 7,000 510 2,372 2,790 3,139 510 2,372 2,790 3,139
7,000 7,050 510 2,389 2,810 3,161 510 2,389 2,810 3,161
7,050 7,100 510 2,406 2,830 3,184 510 2,406 2,830 3,184
7,100 7,150 510 2,423 2,850 3,206 510 2,423 2,850 3,206
7,150 7,200 510 2,440 2,870 3,229 510 2,440 2,870 3,229
7,200 7,250 510 2,457 2,890 3,251 510 2,457 2,890 3,251
7,250 7,300 510 2,474 2,910 3,274 510 2,474 2,910 3,274
7,300 7,350 510 2,491 2,930 3,296 510 2,491 2,930 3,296
7,350 7,400 510 2,508 2,950 3,319 510 2,508 2,950 3,319
7,400 7,450 510 2,525 2,970 3,341 510 2,525 2,970 3,341
7,450 7,500 510 2,542 2,990 3,364 510 2,542 2,990 3,364
7,500 7,550 510 2,559 3,010 3,386 510 2,559 3,010 3,386
7,550 7,600 510 2,576 3,030 3,409 510 2,576 3,030 3,409
7,600 7,650 510 2,593 3,050 3,431 510 2,593 3,050 3,431
7,650 7,700 510 2,610 3,070 3,454 510 2,610 3,070 3,454
7,700 7,750 510 2,627 3,090 3,476 510 2,627 3,090 3,476
7,750 7,800 510 2,644 3,110 3,499 510 2,644 3,110 3,499
7,800 7,850 510 2,661 3,130 3,521 510 2,661 3,130 3,521
7,850 7,900 510 2,678 3,150 3,544 510 2,678 3,150 3,544
7,900 7,950 510 2,695 3,170 3,566 510 2,695 3,170 3,566
7,950 8,000 510 2,712 3,190 3,589 510 2,712 3,190 3,589
8,000 8,050 510 2,729 3,210 3,611 510 2,729 3,210 3,611
8,050 8,100 510 2,746 3,230 3,634 510 2,746 3,230 3,634
8,100 8,150 510 2,763 3,250 3,656 510 2,763 3,250 3,656
8,150 8,200 510 2,780 3,270 3,679 510 2,780 3,270 3,679
8,200 8,250 510 2,797 3,290 3,701 510 2,797 3,290 3,701
8,250 8,300 510 2,814 3,310 3,724 510 2,814 3,310 3,724
8,300 8,350 510 2,831 3,330 3,746 510 2,831 3,330 3,746
8,350 8,400 508 2,848 3,350 3,769 510 2,848 3,350 3,769
8,400 8,450 504 2,865 3,370 3,791 510 2,865 3,370 3,791
8,450 8,500 500 2,882 3,390 3,814 510 2,882 3,390 3,814
8,500 8,550 496 2,899 3,410 3,836 510 2,899 3,410 3,836
8,550 8,600 492 2,916 3,430 3,859 510 2,916 3,430 3,859
8,600 8,650 488 2,933 3,450 3,881 510 2,933 3,450 3,881
8,650 8,700 485 2,950 3,470 3,904 510 2,950 3,470 3,904
8,700 8,750 481 2,967 3,490 3,926 510 2,967 3,490 3,926
8,750 8,800 477 2,984 3,510 3,949 510 2,984 3,510 3,949
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
8,800 8,850 473 3,001 3,530 3,971 510 3,001 3,530 3,971
8,850 8,900 469 3,018 3,550 3,994 510 3,018 3,550 3,994
8,900 8,950 466 3,035 3,570 4,016 510 3,035 3,570 4,016
8,950 9,000 462 3,052 3,590 4,039 510 3,052 3,590 4,039
9,000 9,050 458 3,069 3,610 4,061 510 3,069 3,610 4,061
9,050 9,100 454 3,086 3,630 4,084 510 3,086 3,630 4,084
9,100 9,150 450 3,103 3,650 4,106 510 3,103 3,650 4,106
9,150 9,200 446 3,120 3,670 4,129 510 3,120 3,670 4,129
9,200 9,250 443 3,137 3,690 4,151 510 3,137 3,690 4,151
9,250 9,300 439 3,154 3,710 4,174 510 3,154 3,710 4,174
9,300 9,350 435 3,171 3,730 4,196 510 3,171 3,730 4,196
9,350 9,400 431 3,188 3,750 4,219 510 3,188 3,750 4,219
9,400 9,450 427 3,205 3,770 4,241 510 3,205 3,770 4,241
9,450 9,500 423 3,222 3,790 4,264 510 3,222 3,790 4,264
9,500 9,550 420 3,239 3,810 4,286 510 3,239 3,810 4,286
9,550 9,600 416 3,256 3,830 4,309 510 3,256 3,830 4,309
9,600 9,650 412 3,273 3,850 4,331 510 3,273 3,850 4,331
9,650 9,700 408 3,290 3,870 4,354 510 3,290 3,870 4,354
9,700 9,750 404 3,307 3,890 4,376 510 3,307 3,890 4,376
9,750 9,800 400 3,324 3,910 4,399 510 3,324 3,910 4,399
9,800 9,850 397 3,341 3,930 4,421 510 3,341 3,930 4,421
9,850 9,900 393 3,358 3,950 4,444 510 3,358 3,950 4,444
9,900 9,950 389 3,375 3,970 4,466 510 3,375 3,970 4,466
9,950 10,000 385 3,392 3,990 4,489 510 3,392 3,990 4,489
10,000 10,050 381 3,400 4,010 4,511 510 3,400 4,010 4,511
10,050 10,100 378 3,400 4,030 4,534 510 3,400 4,030 4,534
10,100 10,150 374 3,400 4,050 4,556 510 3,400 4,050 4,556
10,150 10,200 370 3,400 4,070 4,579 510 3,400 4,070 4,579
10,200 10,250 366 3,400 4,090 4,601 510 3,400 4,090 4,601
10,250 10,300 362 3,400 4,110 4,624 510 3,400 4,110 4,624
10,300 10,350 358 3,400 4,130 4,646 510 3,400 4,130 4,646
10,350 10,400 355 3,400 4,150 4,669 510 3,400 4,150 4,669
10,400 10,450 351 3,400 4,170 4,691 510 3,400 4,170 4,691
10,450 10,500 347 3,400 4,190 4,714 510 3,400 4,190 4,714
10,500 10,550 343 3,400 4,210 4,736 510 3,400 4,210 4,736
10,550 10,600 339 3,400 4,230 4,759 510 3,400 4,230 4,759
10,600 10,650 335 3,400 4,250 4,781 510 3,400 4,250 4,781
10,650 10,700 332 3,400 4,270 4,804 510 3,400 4,270 4,804
10,700 10,750 328 3,400 4,290 4,826 510 3,400 4,290 4,826
10,750 10,800 324 3,400 4,310 4,849 510 3,400 4,310 4,849
10,800 10,850 320 3,400 4,330 4,871 510 3,400 4,330 4,871
10,850 10,900 316 3,400 4,350 4,894 510 3,400 4,350 4,894
10,900 10,950 313 3,400 4,370 4,916 510 3,400 4,370 4,916
10,950 11,000 309 3,400 4,390 4,939 510 3,400 4,390 4,939
11,000 11,050 305 3,400 4,410 4,961 510 3,400 4,410 4,961
11,050 11,100 301 3,400 4,430 4,984 510 3,400 4,430 4,984
11,100 11,150 297 3,400 4,450 5,006 510 3,400 4,450 5,006
11,150 11,200 293 3,400 4,470 5,029 510 3,400 4,470 5,029
11,200 11,250 290 3,400 4,490 5,051 510 3,400 4,490 5,051
11,250 11,300 286 3,400 4,510 5,074 510 3,400 4,510 5,074
11,300 11,350 282 3,400 4,530 5,096 510 3,400 4,530 5,096
11,350 11,400 278 3,400 4,550 5,119 510 3,400 4,550 5,119
11,400 11,450 274 3,400 4,570 5,141 510 3,400 4,570 5,141
11,450 11,500 270 3,400 4,590 5,164 510 3,400 4,590 5,164
11,500 11,550 267 3,400 4,610 5,186 510 3,400 4,610 5,186
11,550 11,600 263 3,400 4,630 5,209 510 3,400 4,630 5,209
11,600 11,650 259 3,400 4,650 5,231 510 3,400 4,650 5,231
11,650 11,700 255 3,400 4,670 5,254 510 3,400 4,670 5,254
11,700 11,750 251 3,400 4,690 5,276 510 3,400 4,690 5,276
11,750 11,800 247 3,400 4,710 5,299 510 3,400 4,710 5,299
11,800 11,850 244 3,400 4,730 5,321 510 3,400 4,730 5,321
11,850 11,900 240 3,400 4,750 5,344 510 3,400 4,750 5,344
11,900 11,950 236 3,400 4,770 5,366 510 3,400 4,770 5,366
11,950 12,000 232 3,400 4,790 5,389 510 3,400 4,790 5,389
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Page 32 Publication 596 (2017)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
12,000 12,050 228 3,400 4,810 5,411 510 3,400 4,810 5,411
12,050 12,100 225 3,400 4,830 5,434 510 3,400 4,830 5,434
12,100 12,150 221 3,400 4,850 5,456 510 3,400 4,850 5,456
12,150 12,200 217 3,400 4,870 5,479 510 3,400 4,870 5,479
12,200 12,250 213 3,400 4,890 5,501 510 3,400 4,890 5,501
12,250 12,300 209 3,400 4,910 5,524 510 3,400 4,910 5,524
12,300 12,350 205 3,400 4,930 5,546 510 3,400 4,930 5,546
12,350 12,400 202 3,400 4,950 5,569 510 3,400 4,950 5,569
12,400 12,450 198 3,400 4,970 5,591 510 3,400 4,970 5,591
12,450 12,500 194 3,400 4,990 5,614 510 3,400 4,990 5,614
12,500 12,550 190 3,400 5,010 5,636 510 3,400 5,010 5,636
12,550 12,600 186 3,400 5,030 5,659 510 3,400 5,030 5,659
12,600 12,650 182 3,400 5,050 5,681 510 3,400 5,050 5,681
12,650 12,700 179 3,400 5,070 5,704 510 3,400 5,070 5,704
12,700 12,750 175 3,400 5,090 5,726 510 3,400 5,090 5,726
12,750 12,800 171 3,400 5,110 5,749 510 3,400 5,110 5,749
12,800 12,850 167 3,400 5,130 5,771 510 3,400 5,130 5,771
12,850 12,900 163 3,400 5,150 5,794 510 3,400 5,150 5,794
12,900 12,950 160 3,400 5,170 5,816 510 3,400 5,170 5,816
12,950 13,000 156 3,400 5,190 5,839 510 3,400 5,190 5,839
13,000 13,050 152 3,400 5,210 5,861 510 3,400 5,210 5,861
13,050 13,100 148 3,400 5,230 5,884 510 3,400 5,230 5,884
13,100 13,150 144 3,400 5,250 5,906 510 3,400 5,250 5,906
13,150 13,200 140 3,400 5,270 5,929 510 3,400 5,270 5,929
13,200 13,250 137 3,400 5,290 5,951 510 3,400 5,290 5,951
13,250 13,300 133 3,400 5,310 5,974 510 3,400 5,310 5,974
13,300 13,350 129 3,400 5,330 5,996 510 3,400 5,330 5,996
13,350 13,400 125 3,400 5,350 6,019 510 3,400 5,350 6,019
13,400 13,450 121 3,400 5,370 6,041 510 3,400 5,370 6,041
13,450 13,500 117 3,400 5,390 6,064 510 3,400 5,390 6,064
13,500 13,550 114 3,400 5,410 6,086 510 3,400 5,410 6,086
13,550 13,600 110 3,400 5,430 6,109 510 3,400 5,430 6,109
13,600 13,650 106 3,400 5,450 6,131 510 3,400 5,450 6,131
13,650 13,700 102 3,400 5,470 6,154 510 3,400 5,470 6,154
13,700 13,750 98 3,400 5,490 6,176 510 3,400 5,490 6,176
13,750 13,800 94 3,400 5,510 6,199 510 3,400 5,510 6,199
13,800 13,850 91 3,400 5,530 6,221 510 3,400 5,530 6,221
13,850 13,900 87 3,400 5,550 6,244 510 3,400 5,550 6,244
13,900 13,950 83 3,400 5,570 6,266 510 3,400 5,570 6,266
13,950 14,000 79 3,400 5,590 6,289 507 3,400 5,590 6,289
14,000 14,050 75 3,400 5,616 6,318 503 3,400 5,616 6,318
14,050 14,100 72 3,400 5,616 6,318 499 3,400 5,616 6,318
14,100 14,150 68 3,400 5,616 6,318 495 3,400 5,616 6,318
14,150 14,200 64 3,400 5,616 6,318 492 3,400 5,616 6,318
14,200 14,250 60 3,400 5,616 6,318 488 3,400 5,616 6,318
14,250 14,300 56 3,400 5,616 6,318 484 3,400 5,616 6,318
14,300 14,350 52 3,400 5,616 6,318 480 3,400 5,616 6,318
14,350 14,400 49 3,400 5,616 6,318 476 3,400 5,616 6,318
14,400 14,450 45 3,400 5,616 6,318 472 3,400 5,616 6,318
14,450 14,500 41 3,400 5,616 6,318 469 3,400 5,616 6,318
14,500 14,550 37 3,400 5,616 6,318 465 3,400 5,616 6,318
14,550 14,600 33 3,400 5,616 6,318 461 3,400 5,616 6,318
14,600 14,650 29 3,400 5,616 6,318 457 3,400 5,616 6,318
14,650 14,700 26 3,400 5,616 6,318 453 3,400 5,616 6,318
14,700 14,750 22 3,400 5,616 6,318 449 3,400 5,616 6,318
14,750 14,800 18 3,400 5,616 6,318 446 3,400 5,616 6,318
14,800 14,850 14 3,400 5,616 6,318 442 3,400 5,616 6,318
14,850 14,900 10 3,400 5,616 6,318 438 3,400 5,616 6,318
14,900 14,950 7 3,400 5,616 6,318 434 3,400 5,616 6,318
14,950 15,000 3 3,400 5,616 6,318 430 3,400 5,616 6,318
15,000 15,050 * 3,400 5,616 6,318 426 3,400 5,616 6,318
15,050 15,100 0 3,400 5,616 6,318 423 3,400 5,616 6,318
15,100 15,150 0 3,400 5,616 6,318 419 3,400 5,616 6,318
15,150 15,200 0 3,400 5,616 6,318 415 3,400 5,616 6,318
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
15,200 15,250 0 3,400 5,616 6,318 411 3,400 5,616 6,318
15,250 15,300 0 3,400 5,616 6,318 407 3,400 5,616 6,318
15,300 15,350 0 3,400 5,616 6,318 404 3,400 5,616 6,318
15,350 15,400 0 3,400 5,616 6,318 400 3,400 5,616 6,318
15,400 15,450 0 3,400 5,616 6,318 396 3,400 5,616 6,318
15,450 15,500 0 3,400 5,616 6,318 392 3,400 5,616 6,318
15,500 15,550 0 3,400 5,616 6,318 388 3,400 5,616 6,318
15,550 15,600 0 3,400 5,616 6,318 384 3,400 5,616 6,318
15,600 15,650 0 3,400 5,616 6,318 381 3,400 5,616 6,318
15,650 15,700 0 3,400 5,616 6,318 377 3,400 5,616 6,318
15,700 15,750 0 3,400 5,616 6,318 373 3,400 5,616 6,318
15,750 15,800 0 3,400 5,616 6,318 369 3,400 5,616 6,318
15,800 15,850 0 3,400 5,616 6,318 365 3,400 5,616 6,318
15,850 15,900 0 3,400 5,616 6,318 361 3,400 5,616 6,318
15,900 15,950 0 3,400 5,616 6,318 358 3,400 5,616 6,318
15,950 16,000 0 3,400 5,616 6,318 354 3,400 5,616 6,318
16,000 16,050 0 3,400 5,616 6,318 350 3,400 5,616 6,318
16,050 16,100 0 3,400 5,616 6,318 346 3,400 5,616 6,318
16,100 16,150 0 3,400 5,616 6,318 342 3,400 5,616 6,318
16,150 16,200 0 3,400 5,616 6,318 339 3,400 5,616 6,318
16,200 16,250 0 3,400 5,616 6,318 335 3,400 5,616 6,318
16,250 16,300 0 3,400 5,616 6,318 331 3,400 5,616 6,318
16,300 16,350 0 3,400 5,616 6,318 327 3,400 5,616 6,318
16,350 16,400 0 3,400 5,616 6,318 323 3,400 5,616 6,318
16,400 16,450 0 3,400 5,616 6,318 319 3,400 5,616 6,318
16,450 16,500 0 3,400 5,616 6,318 316 3,400 5,616 6,318
16,500 16,550 0 3,400 5,616 6,318 312 3,400 5,616 6,318
16,550 16,600 0 3,400 5,616 6,318 308 3,400 5,616 6,318
16,600 16,650 0 3,400 5,616 6,318 304 3,400 5,616 6,318
16,650 16,700 0 3,400 5,616 6,318 300 3,400 5,616 6,318
16,700 16,750 0 3,400 5,616 6,318 296 3,400 5,616 6,318
16,750 16,800 0 3,400 5,616 6,318 293 3,400 5,616 6,318
16,800 16,850 0 3,400 5,616 6,318 289 3,400 5,616 6,318
16,850 16,900 0 3,400 5,616 6,318 285 3,400 5,616 6,318
16,900 16,950 0 3,400 5,616 6,318 281 3,400 5,616 6,318
16,950 17,000 0 3,400 5,616 6,318 277 3,400 5,616 6,318
17,000 17,050 0 3,400 5,616 6,318 273 3,400 5,616 6,318
17,050 17,100 0 3,400 5,616 6,318 270 3,400 5,616 6,318
17,100 17,150 0 3,400 5,616 6,318 266 3,400 5,616 6,318
17,150 17,200 0 3,400 5,616 6,318 262 3,400 5,616 6,318
17,200 17,250 0 3,400 5,616 6,318 258 3,400 5,616 6,318
17,250 17,300 0 3,400 5,616 6,318 254 3,400 5,616 6,318
17,300 17,350 0 3,400 5,616 6,318 251 3,400 5,616 6,318
17,350 17,400 0 3,400 5,616 6,318 247 3,400 5,616 6,318
17,400 17,450 0 3,400 5,616 6,318 243 3,400 5,616 6,318
17,450 17,500 0 3,400 5,616 6,318 239 3,400 5,616 6,318
17,500 17,550 0 3,400 5,616 6,318 235 3,400 5,616 6,318
17,550 17,600 0 3,400 5,616 6,318 231 3,400 5,616 6,318
17,600 17,650 0 3,400 5,616 6,318 228 3,400 5,616 6,318
17,650 17,700 0 3,400 5,616 6,318 224 3,400 5,616 6,318
17,700 17,750 0 3,400 5,616 6,318 220 3,400 5,616 6,318
17,750 17,800 0 3,400 5,616 6,318 216 3,400 5,616 6,318
17,800 17,850 0 3,400 5,616 6,318 212 3,400 5,616 6,318
17,850 17,900 0 3,400 5,616 6,318 208 3,400 5,616 6,318
17,900 17,950 0 3,400 5,616 6,318 205 3,400 5,616 6,318
17,950 18,000 0 3,400 5,616 6,318 201 3,400 5,616 6,318
18,000 18,050 0 3,400 5,616 6,318 197 3,400 5,616 6,318
18,050 18,100 0 3,400 5,616 6,318 193 3,400 5,616 6,318
18,100 18,150 0 3,400 5,616 6,318 189 3,400 5,616 6,318
18,150 18,200 0 3,400 5,616 6,318 186 3,400 5,616 6,318
18,200 18,250 0 3,400 5,616 6,318 182 3,400 5,616 6,318
18,250 18,300 0 3,400 5,616 6,318 178 3,400 5,616 6,318
18,300 18,350 0 3,400 5,616 6,318 174 3,400 5,616 6,318
18,350 18,400 0 3,394 5,609 6,311 170 3,400 5,616 6,318
* If the amount you are looking up from the worksheet is at least $15,000 but less than $15,010, and you have no qualifying child, your credit is 0. If the
amount you are looking up from the worksheet is $15,010 or more, and you have no qualifying child, you can’t take the credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Publication 596 (2017) Page 33
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
18,400 18,450 0 3,386 5,598 6,300 166 3,400 5,616 6,318
18,450 18,500 0 3,378 5,588 6,290 163 3,400 5,616 6,318
18,500 18,550 0 3,370 5,577 6,279 159 3,400 5,616 6,318
18,550 18,600 0 3,362 5,567 6,269 155 3,400 5,616 6,318
18,600 18,650 0 3,354 5,556 6,258 151 3,400 5,616 6,318
18,650 18,700 0 3,346 5,545 6,247 147 3,400 5,616 6,318
18,700 18,750 0 3,338 5,535 6,237 143 3,400 5,616 6,318
18,750 18,800 0 3,330 5,524 6,226 140 3,400 5,616 6,318
18,800 18,850 0 3,322 5,514 6,216 136 3,400 5,616 6,318
18,850 18,900 0 3,315 5,503 6,205 132 3,400 5,616 6,318
18,900 18,950 0 3,307 5,493 6,195 128 3,400 5,616 6,318
18,950 19,000 0 3,299 5,482 6,184 124 3,400 5,616 6,318
19,000 19,050 0 3,291 5,472 6,174 120 3,400 5,616 6,318
19,050 19,100 0 3,283 5,461 6,163 117 3,400 5,616 6,318
19,100 19,150 0 3,275 5,451 6,153 113 3,400 5,616 6,318
19,150 19,200 0 3,267 5,440 6,142 109 3,400 5,616 6,318
19,200 19,250 0 3,259 5,430 6,132 105 3,400 5,616 6,318
19,250 19,300 0 3,251 5,419 6,121 101 3,400 5,616 6,318
19,300 19,350 0 3,243 5,409 6,111 98 3,400 5,616 6,318
19,350 19,400 0 3,235 5,398 6,100 94 3,400 5,616 6,318
19,400 19,450 0 3,227 5,387 6,089 90 3,400 5,616 6,318
19,450 19,500 0 3,219 5,377 6,079 86 3,400 5,616 6,318
19,500 19,550 0 3,211 5,366 6,068 82 3,400 5,616 6,318
19,550 19,600 0 3,203 5,356 6,058 78 3,400 5,616 6,318
19,600 19,650 0 3,195 5,345 6,047 75 3,400 5,616 6,318
19,650 19,700 0 3,187 5,335 6,037 71 3,400 5,616 6,318
19,700 19,750 0 3,179 5,324 6,026 67 3,400 5,616 6,318
19,750 19,800 0 3,171 5,314 6,016 63 3,400 5,616 6,318
19,800 19,850 0 3,163 5,303 6,005 59 3,400 5,616 6,318
19,850 19,900 0 3,155 5,293 5,995 55 3,400 5,616 6,318
19,900 19,950 0 3,147 5,282 5,984 52 3,400 5,616 6,318
19,950 20,000 0 3,139 5,272 5,974 48 3,400 5,616 6,318
20,000 20,050 0 3,131 5,261 5,963 44 3,400 5,616 6,318
20,050 20,100 0 3,123 5,251 5,953 40 3,400 5,616 6,318
20,100 20,150 0 3,115 5,240 5,942 36 3,400 5,616 6,318
20,150 20,200 0 3,107 5,230 5,932 33 3,400 5,616 6,318
20,200 20,250 0 3,099 5,219 5,921 29 3,400 5,616 6,318
20,250 20,300 0 3,091 5,208 5,910 25 3,400 5,616 6,318
20,300 20,350 0 3,083 5,198 5,900 21 3,400 5,616 6,318
20,350 20,400 0 3,075 5,187 5,889 17 3,400 5,616 6,318
20,400 20,450 0 3,067 5,177 5,879 13 3,400 5,616 6,318
20,450 20,500 0 3,059 5,166 5,868 10 3,400 5,616 6,318
20,500 20,550 0 3,051 5,156 5,858 6 3,400 5,616 6,318
20,550 20,600 0 3,043 5,145 5,847 2 3,400 5,616 6,318
20,600 20,650 0 3,035 5,135 5,837 0 3,400 5,616 6,318
20,650 20,700 0 3,027 5,124 5,826 0 3,400 5,616 6,318
20,700 20,750 0 3,019 5,114 5,816 0 3,400 5,616 6,318
20,750 20,800 0 3,011 5,103 5,805 0 3,400 5,616 6,318
20,800 20,850 0 3,003 5,093 5,795 0 3,400 5,616 6,318
20,850 20,900 0 2,995 5,082 5,784 0 3,400 5,616 6,318
20,900 20,950 0 2,987 5,072 5,774 0 3,400 5,616 6,318
20,950 21,000 0 2,979 5,061 5,763 0 3,400 5,616 6,318
21,000 21,050 0 2,971 5,051 5,753 0 3,400 5,616 6,318
21,050 21,100 0 2,963 5,040 5,742 0 3,400 5,616 6,318
21,100 21,150 0 2,955 5,029 5,731 0 3,400 5,616 6,318
21,150 21,200 0 2,947 5,019 5,721 0 3,400 5,616 6,318
21,200 21,250 0 2,939 5,008 5,710 0 3,400 5,616 6,318
21,250 21,300 0 2,931 4,998 5,700 0 3,400 5,616 6,318
21,300 21,350 0 2,923 4,987 5,689 0 3,400 5,616 6,318
21,350 21,400 0 2,915 4,977 5,679 0 3,400 5,616 6,318
21,400 21,450 0 2,907 4,966 5,668 0 3,400 5,616 6,318
21,450 21,500 0 2,899 4,956 5,658 0 3,400 5,616 6,318
21,500 21,550 0 2,891 4,945 5,647 0 3,400 5,616 6,318
21,550 21,600 0 2,883 4,935 5,637 0 3,400 5,616 6,318
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
21,600 21,650 0 2,875 4,924 5,626 0 3,400 5,616 6,318
21,650 21,700 0 2,867 4,914 5,616 0 3,400 5,616 6,318
21,700 21,750 0 2,859 4,903 5,605 0 3,400 5,616 6,318
21,750 21,800 0 2,851 4,893 5,595 0 3,400 5,616 6,318
21,800 21,850 0 2,843 4,882 5,584 0 3,400 5,616 6,318
21,850 21,900 0 2,835 4,872 5,574 0 3,400 5,616 6,318
21,900 21,950 0 2,827 4,861 5,563 0 3,400 5,616 6,318
21,950 22,000 0 2,819 4,850 5,552 0 3,400 5,616 6,318
22,000 22,050 0 2,811 4,840 5,542 0 3,400 5,616 6,318
22,050 22,100 0 2,803 4,829 5,531 0 3,400 5,616 6,318
22,100 22,150 0 2,795 4,819 5,521 0 3,400 5,616 6,318
22,150 22,200 0 2,787 4,808 5,510 0 3,400 5,616 6,318
22,200 22,250 0 2,779 4,798 5,500 0 3,400 5,616 6,318
22,250 22,300 0 2,771 4,787 5,489 0 3,400 5,616 6,318
22,300 22,350 0 2,763 4,777 5,479 0 3,400 5,616 6,318
22,350 22,400 0 2,755 4,766 5,468 0 3,400 5,616 6,318
22,400 22,450 0 2,747 4,756 5,458 0 3,400 5,616 6,318
22,450 22,500 0 2,739 4,745 5,447 0 3,400 5,616 6,318
22,500 22,550 0 2,731 4,735 5,437 0 3,400 5,616 6,318
22,550 22,600 0 2,723 4,724 5,426 0 3,400 5,616 6,318
22,600 22,650 0 2,715 4,714 5,416 0 3,400 5,616 6,318
22,650 22,700 0 2,707 4,703 5,405 0 3,400 5,616 6,318
22,700 22,750 0 2,699 4,693 5,395 0 3,400 5,616 6,318
22,750 22,800 0 2,691 4,682 5,384 0 3,400 5,616 6,318
22,800 22,850 0 2,683 4,671 5,373 0 3,400 5,616 6,318
22,850 22,900 0 2,675 4,661 5,363 0 3,400 5,616 6,318
22,900 22,950 0 2,667 4,650 5,352 0 3,400 5,616 6,318
22,950 23,000 0 2,659 4,640 5,342 0 3,400 5,616 6,318
23,000 23,050 0 2,651 4,629 5,331 0 3,400 5,616 6,318
23,050 23,100 0 2,643 4,619 5,321 0 3,400 5,616 6,318
23,100 23,150 0 2,635 4,608 5,310 0 3,400 5,616 6,318
23,150 23,200 0 2,627 4,598 5,300 0 3,400 5,616 6,318
23,200 23,250 0 2,619 4,587 5,289 0 3,400 5,616 6,318
23,250 23,300 0 2,611 4,577 5,279 0 3,400 5,616 6,318
23,300 23,350 0 2,603 4,566 5,268 0 3,400 5,616 6,318
23,350 23,400 0 2,595 4,556 5,258 0 3,400 5,616 6,318
23,400 23,450 0 2,587 4,545 5,247 0 3,400 5,616 6,318
23,450 23,500 0 2,579 4,535 5,237 0 3,400 5,616 6,318
23,500 23,550 0 2,571 4,524 5,226 0 3,400 5,616 6,318
23,550 23,600 0 2,563 4,514 5,216 0 3,400 5,616 6,318
23,600 23,650 0 2,555 4,503 5,205 0 3,400 5,616 6,318
23,650 23,700 0 2,547 4,492 5,194 0 3,400 5,616 6,318
23,700 23,750 0 2,539 4,482 5,184 0 3,400 5,616 6,318
23,750 23,800 0 2,531 4,471 5,173 0 3,400 5,616 6,318
23,800 23,850 0 2,523 4,461 5,163 0 3,400 5,616 6,318
23,850 23,900 0 2,516 4,450 5,152 0 3,400 5,616 6,318
23,900 23,950 0 2,508 4,440 5,142 0 3,400 5,616 6,318
23,950 24,000 0 2,500 4,429 5,131 0 3,393 5,607 6,309
24,000 24,050 0 2,492 4,419 5,121 0 3,385 5,596 6,298
24,050 24,100 0 2,484 4,408 5,110 0 3,377 5,585 6,287
24,100 24,150 0 2,476 4,398 5,100 0 3,369 5,575 6,277
24,150 24,200 0 2,468 4,387 5,089 0 3,361 5,564 6,266
24,200 24,250 0 2,460 4,377 5,079 0 3,353 5,554 6,256
24,250 24,300 0 2,452 4,366 5,068 0 3,345 5,543 6,245
24,300 24,350 0 2,444 4,356 5,058 0 3,337 5,533 6,235
24,350 24,400 0 2,436 4,345 5,047 0 3,329 5,522 6,224
24,400 24,450 0 2,428 4,334 5,036 0 3,321 5,512 6,214
24,450 24,500 0 2,420 4,324 5,026 0 3,313 5,501 6,203
24,500 24,550 0 2,412 4,313 5,015 0 3,305 5,491 6,193
24,550 24,600 0 2,404 4,303 5,005 0 3,297 5,480 6,182
24,600 24,650 0 2,396 4,292 4,994 0 3,289 5,470 6,172
24,650 24,700 0 2,388 4,282 4,984 0 3,281 5,459 6,161
24,700 24,750 0 2,380 4,271 4,973 0 3,273 5,449 6,151
24,750 24,800 0 2,372 4,261 4,963 0 3,265 5,438 6,140
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Page 34 Publication 596 (2017)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
24,800 24,850 0 2,364 4,250 4,952 0 3,257 5,428 6,130
24,850 24,900 0 2,356 4,240 4,942 0 3,249 5,417 6,119
24,900 24,950 0 2,348 4,229 4,931 0 3,241 5,406 6,108
24,950 25,000 0 2,340 4,219 4,921 0 3,233 5,396 6,098
25,000 25,050 0 2,332 4,208 4,910 0 3,225 5,385 6,087
25,050 25,100 0 2,324 4,198 4,900 0 3,217 5,375 6,077
25,100 25,150 0 2,316 4,187 4,889 0 3,209 5,364 6,066
25,150 25,200 0 2,308 4,177 4,879 0 3,201 5,354 6,056
25,200 25,250 0 2,300 4,166 4,868 0 3,193 5,343 6,045
25,250 25,300 0 2,292 4,155 4,857 0 3,185 5,333 6,035
25,300 25,350 0 2,284 4,145 4,847 0 3,177 5,322 6,024
25,350 25,400 0 2,276 4,134 4,836 0 3,169 5,312 6,014
25,400 25,450 0 2,268 4,124 4,826 0 3,161 5,301 6,003
25,450 25,500 0 2,260 4,113 4,815 0 3,153 5,291 5,993
25,500 25,550 0 2,252 4,103 4,805 0 3,145 5,280 5,982
25,550 25,600 0 2,244 4,092 4,794 0 3,137 5,270 5,972
25,600 25,650 0 2,236 4,082 4,784 0 3,129 5,259 5,961
25,650 25,700 0 2,228 4,071 4,773 0 3,121 5,249 5,951
25,700 25,750 0 2,220 4,061 4,763 0 3,113 5,238 5,940
25,750 25,800 0 2,212 4,050 4,752 0 3,105 5,227 5,929
25,800 25,850 0 2,204 4,040 4,742 0 3,097 5,217 5,919
25,850 25,900 0 2,196 4,029 4,731 0 3,089 5,206 5,908
25,900 25,950 0 2,188 4,019 4,721 0 3,081 5,196 5,898
25,950 26,000 0 2,180 4,008 4,710 0 3,073 5,185 5,887
26,000 26,050 0 2,172 3,998 4,700 0 3,065 5,175 5,877
26,050 26,100 0 2,164 3,987 4,689 0 3,057 5,164 5,866
26,100 26,150 0 2,156 3,976 4,678 0 3,049 5,154 5,856
26,150 26,200 0 2,148 3,966 4,668 0 3,041 5,143 5,845
26,200 26,250 0 2,140 3,955 4,657 0 3,033 5,133 5,835
26,250 26,300 0 2,132 3,945 4,647 0 3,025 5,122 5,824
26,300 26,350 0 2,124 3,934 4,636 0 3,017 5,112 5,814
26,350 26,400 0 2,116 3,924 4,626 0 3,009 5,101 5,803
26,400 26,450 0 2,108 3,913 4,615 0 3,001 5,091 5,793
26,450 26,500 0 2,100 3,903 4,605 0 2,993 5,080 5,782
26,500 26,550 0 2,092 3,892 4,594 0 2,985 5,069 5,771
26,550 26,600 0 2,084 3,882 4,584 0 2,977 5,059 5,761
26,600 26,650 0 2,076 3,871 4,573 0 2,969 5,048 5,750
26,650 26,700 0 2,068 3,861 4,563 0 2,961 5,038 5,740
26,700 26,750 0 2,060 3,850 4,552 0 2,953 5,027 5,729
26,750 26,800 0 2,052 3,840 4,542 0 2,945 5,017 5,719
26,800 26,850 0 2,044 3,829 4,531 0 2,937 5,006 5,708
26,850 26,900 0 2,036 3,819 4,521 0 2,929 4,996 5,698
26,900 26,950 0 2,028 3,808 4,510 0 2,921 4,985 5,687
26,950 27,000 0 2,020 3,797 4,499 0 2,913 4,975 5,677
27,000 27,050 0 2,012 3,787 4,489 0 2,905 4,964 5,666
27,050 27,100 0 2,004 3,776 4,478 0 2,897 4,954 5,656
27,100 27,150 0 1,996 3,766 4,468 0 2,889 4,943 5,645
27,150 27,200 0 1,988 3,755 4,457 0 2,881 4,933 5,635
27,200 27,250 0 1,980 3,745 4,447 0 2,873 4,922 5,624
27,250 27,300 0 1,972 3,734 4,436 0 2,865 4,912 5,614
27,300 27,350 0 1,964 3,724 4,426 0 2,857 4,901 5,603
27,350 27,400 0 1,956 3,713 4,415 0 2,849 4,890 5,592
27,400 27,450 0 1,948 3,703 4,405 0 2,841 4,880 5,582
27,450 27,500 0 1,940 3,692 4,394 0 2,834 4,869 5,571
27,500 27,550 0 1,932 3,682 4,384 0 2,826 4,859 5,561
27,550 27,600 0 1,924 3,671 4,373 0 2,818 4,848 5,550
27,600 27,650 0 1,916 3,661 4,363 0 2,810 4,838 5,540
27,650 27,700 0 1,908 3,650 4,352 0 2,802 4,827 5,529
27,700 27,750 0 1,900 3,640 4,342 0 2,794 4,817 5,519
27,750 27,800 0 1,892 3,629 4,331 0 2,786 4,806 5,508
27,800 27,850 0 1,884 3,618 4,320 0 2,778 4,796 5,498
27,850 27,900 0 1,876 3,608 4,310 0 2,770 4,785 5,487
27,900 27,950 0 1,868 3,597 4,299 0 2,762 4,775 5,477
27,950 28,000 0 1,860 3,587 4,289 0 2,754 4,764 5,466
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
28,000 28,050 0 1,852 3,576 4,278 0 2,746 4,754 5,456
28,050 28,100 0 1,844 3,566 4,268 0 2,738 4,743 5,445
28,100 28,150 0 1,836 3,555 4,257 0 2,730 4,733 5,435
28,150 28,200 0 1,828 3,545 4,247 0 2,722 4,722 5,424
28,200 28,250 0 1,820 3,534 4,236 0 2,714 4,711 5,413
28,250 28,300 0 1,812 3,524 4,226 0 2,706 4,701 5,403
28,300 28,350 0 1,804 3,513 4,215 0 2,698 4,690 5,392
28,350 28,400 0 1,796 3,503 4,205 0 2,690 4,680 5,382
28,400 28,450 0 1,788 3,492 4,194 0 2,682 4,669 5,371
28,450 28,500 0 1,780 3,482 4,184 0 2,674 4,659 5,361
28,500 28,550 0 1,772 3,471 4,173 0 2,666 4,648 5,350
28,550 28,600 0 1,764 3,461 4,163 0 2,658 4,638 5,340
28,600 28,650 0 1,756 3,450 4,152 0 2,650 4,627 5,329
28,650 28,700 0 1,748 3,439 4,141 0 2,642 4,617 5,319
28,700 28,750 0 1,740 3,429 4,131 0 2,634 4,606 5,308
28,750 28,800 0 1,732 3,418 4,120 0 2,626 4,596 5,298
28,800 28,850 0 1,724 3,408 4,110 0 2,618 4,585 5,287
28,850 28,900 0 1,717 3,397 4,099 0 2,610 4,575 5,277
28,900 28,950 0 1,709 3,387 4,089 0 2,602 4,564 5,266
28,950 29,000 0 1,701 3,376 4,078 0 2,594 4,554 5,256
29,000 29,050 0 1,693 3,366 4,068 0 2,586 4,543 5,245
29,050 29,100 0 1,685 3,355 4,057 0 2,578 4,532 5,234
29,100 29,150 0 1,677 3,345 4,047 0 2,570 4,522 5,224
29,150 29,200 0 1,669 3,334 4,036 0 2,562 4,511 5,213
29,200 29,250 0 1,661 3,324 4,026 0 2,554 4,501 5,203
29,250 29,300 0 1,653 3,313 4,015 0 2,546 4,490 5,192
29,300 29,350 0 1,645 3,303 4,005 0 2,538 4,480 5,182
29,350 29,400 0 1,637 3,292 3,994 0 2,530 4,469 5,171
29,400 29,450 0 1,629 3,281 3,983 0 2,522 4,459 5,161
29,450 29,500 0 1,621 3,271 3,973 0 2,514 4,448 5,150
29,500 29,550 0 1,613 3,260 3,962 0 2,506 4,438 5,140
29,550 29,600 0 1,605 3,250 3,952 0 2,498 4,427 5,129
29,600 29,650 0 1,597 3,239 3,941 0 2,490 4,417 5,119
29,650 29,700 0 1,589 3,229 3,931 0 2,482 4,406 5,108
29,700 29,750 0 1,581 3,218 3,920 0 2,474 4,396 5,098
29,750 29,800 0 1,573 3,208 3,910 0 2,466 4,385 5,087
29,800 29,850 0 1,565 3,197 3,899 0 2,458 4,375 5,077
29,850 29,900 0 1,557 3,187 3,889 0 2,450 4,364 5,066
29,900 29,950 0 1,549 3,176 3,878 0 2,442 4,353 5,055
29,950 30,000 0 1,541 3,166 3,868 0 2,434 4,343 5,045
30,000 30,050 0 1,533 3,155 3,857 0 2,426 4,332 5,034
30,050 30,100 0 1,525 3,145 3,847 0 2,418 4,322 5,024
30,100 30,150 0 1,517 3,134 3,836 0 2,410 4,311 5,013
30,150 30,200 0 1,509 3,124 3,826 0 2,402 4,301 5,003
30,200 30,250 0 1,501 3,113 3,815 0 2,394 4,290 4,992
30,250 30,300 0 1,493 3,102 3,804 0 2,386 4,280 4,982
30,300 30,350 0 1,485 3,092 3,794 0 2,378 4,269 4,971
30,350 30,400 0 1,477 3,081 3,783 0 2,370 4,259 4,961
30,400 30,450 0 1,469 3,071 3,773 0 2,362 4,248 4,950
30,450 30,500 0 1,461 3,060 3,762 0 2,354 4,238 4,940
30,500 30,550 0 1,453 3,050 3,752 0 2,346 4,227 4,929
30,550 30,600 0 1,445 3,039 3,741 0 2,338 4,217 4,919
30,600 30,650 0 1,437 3,029 3,731 0 2,330 4,206 4,908
30,650 30,700 0 1,429 3,018 3,720 0 2,322 4,196 4,898
30,700 30,750 0 1,421 3,008 3,710 0 2,314 4,185 4,887
30,750 30,800 0 1,413 2,997 3,699 0 2,306 4,174 4,876
30,800 30,850 0 1,405 2,987 3,689 0 2,298 4,164 4,866
30,850 30,900 0 1,397 2,976 3,678 0 2,290 4,153 4,855
30,900 30,950 0 1,389 2,966 3,668 0 2,282 4,143 4,845
30,950 31,000 0 1,381 2,955 3,657 0 2,274 4,132 4,834
31,000 31,050 0 1,373 2,945 3,647 0 2,266 4,122 4,824
31,050 31,100 0 1,365 2,934 3,636 0 2,258 4,111 4,813
31,100 31,150 0 1,357 2,923 3,625 0 2,250 4,101 4,803
31,150 31,200 0 1,349 2,913 3,615 0 2,242 4,090 4,792
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Publication 596 (2017) Page 35
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
31,200 31,250 0 1,341 2,902 3,604 0 2,234 4,080 4,782
31,250 31,300 0 1,333 2,892 3,594 0 2,226 4,069 4,771
31,300 31,350 0 1,325 2,881 3,583 0 2,218 4,059 4,761
31,350 31,400 0 1,317 2,871 3,573 0 2,210 4,048 4,750
31,400 31,450 0 1,309 2,860 3,562 0 2,202 4,038 4,740
31,450 31,500 0 1,301 2,850 3,552 0 2,194 4,027 4,729
31,500 31,550 0 1,293 2,839 3,541 0 2,186 4,016 4,718
31,550 31,600 0 1,285 2,829 3,531 0 2,178 4,006 4,708
31,600 31,650 0 1,277 2,818 3,520 0 2,170 3,995 4,697
31,650 31,700 0 1,269 2,808 3,510 0 2,162 3,985 4,687
31,700 31,750 0 1,261 2,797 3,499 0 2,154 3,974 4,676
31,750 31,800 0 1,253 2,787 3,489 0 2,146 3,964 4,666
31,800 31,850 0 1,245 2,776 3,478 0 2,138 3,953 4,655
31,850 31,900 0 1,237 2,766 3,468 0 2,130 3,943 4,645
31,900 31,950 0 1,229 2,755 3,457 0 2,122 3,932 4,634
31,950 32,000 0 1,221 2,744 3,446 0 2,114 3,922 4,624
32,000 32,050 0 1,213 2,734 3,436 0 2,106 3,911 4,613
32,050 32,100 0 1,205 2,723 3,425 0 2,098 3,901 4,603
32,100 32,150 0 1,197 2,713 3,415 0 2,090 3,890 4,592
32,150 32,200 0 1,189 2,702 3,404 0 2,082 3,880 4,582
32,200 32,250 0 1,181 2,692 3,394 0 2,074 3,869 4,571
32,250 32,300 0 1,173 2,681 3,383 0 2,066 3,859 4,561
32,300 32,350 0 1,165 2,671 3,373 0 2,058 3,848 4,550
32,350 32,400 0 1,157 2,660 3,362 0 2,050 3,837 4,539
32,400 32,450 0 1,149 2,650 3,352 0 2,042 3,827 4,529
32,450 32,500 0 1,141 2,639 3,341 0 2,035 3,816 4,518
32,500 32,550 0 1,133 2,629 3,331 0 2,027 3,806 4,508
32,550 32,600 0 1,125 2,618 3,320 0 2,019 3,795 4,497
32,600 32,650 0 1,117 2,608 3,310 0 2,011 3,785 4,487
32,650 32,700 0 1,109 2,597 3,299 0 2,003 3,774 4,476
32,700 32,750 0 1,101 2,587 3,289 0 1,995 3,764 4,466
32,750 32,800 0 1,093 2,576 3,278 0 1,987 3,753 4,455
32,800 32,850 0 1,085 2,565 3,267 0 1,979 3,743 4,445
32,850 32,900 0 1,077 2,555 3,257 0 1,971 3,732 4,434
32,900 32,950 0 1,069 2,544 3,246 0 1,963 3,722 4,424
32,950 33,000 0 1,061 2,534 3,236 0 1,955 3,711 4,413
33,000 33,050 0 1,053 2,523 3,225 0 1,947 3,701 4,403
33,050 33,100 0 1,045 2,513 3,215 0 1,939 3,690 4,392
33,100 33,150 0 1,037 2,502 3,204 0 1,931 3,680 4,382
33,150 33,200 0 1,029 2,492 3,194 0 1,923 3,669 4,371
33,200 33,250 0 1,021 2,481 3,183 0 1,915 3,658 4,360
33,250 33,300 0 1,013 2,471 3,173 0 1,907 3,648 4,350
33,300 33,350 0 1,005 2,460 3,162 0 1,899 3,637 4,339
33,350 33,400 0 997 2,450 3,152 0 1,891 3,627 4,329
33,400 33,450 0 989 2,439 3,141 0 1,883 3,616 4,318
33,450 33,500 0 981 2,429 3,131 0 1,875 3,606 4,308
33,500 33,550 0 973 2,418 3,120 0 1,867 3,595 4,297
33,550 33,600 0 965 2,408 3,110 0 1,859 3,585 4,287
33,600 33,650 0 957 2,397 3,099 0 1,851 3,574 4,276
33,650 33,700 0 949 2,386 3,088 0 1,843 3,564 4,266
33,700 33,750 0 941 2,376 3,078 0 1,835 3,553 4,255
33,750 33,800 0 933 2,365 3,067 0 1,827 3,543 4,245
33,800 33,850 0 925 2,355 3,057 0 1,819 3,532 4,234
33,850 33,900 0 918 2,344 3,046 0 1,811 3,522 4,224
33,900 33,950 0 910 2,334 3,036 0 1,803 3,511 4,213
33,950 34,000 0 902 2,323 3,025 0 1,795 3,501 4,203
34,000 34,050 0 894 2,313 3,015 0 1,787 3,490 4,192
34,050 34,100 0 886 2,302 3,004 0 1,779 3,479 4,181
34,100 34,150 0 878 2,292 2,994 0 1,771 3,469 4,171
34,150 34,200 0 870 2,281 2,983 0 1,763 3,458 4,160
34,200 34,250 0 862 2,271 2,973 0 1,755 3,448 4,150
34,250 34,300 0 854 2,260 2,962 0 1,747 3,437 4,139
34,300 34,350 0 846 2,250 2,952 0 1,739 3,427 4,129
34,350 34,400 0 838 2,239 2,941 0 1,731 3,416 4,118
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
34,400 34,450 0 830 2,228 2,930 0 1,723 3,406 4,108
34,450 34,500 0 822 2,218 2,920 0 1,715 3,395 4,097
34,500 34,550 0 814 2,207 2,909 0 1,707 3,385 4,087
34,550 34,600 0 806 2,197 2,899 0 1,699 3,374 4,076
34,600 34,650 0 798 2,186 2,888 0 1,691 3,364 4,066
34,650 34,700 0 790 2,176 2,878 0 1,683 3,353 4,055
34,700 34,750 0 782 2,165 2,867 0 1,675 3,343 4,045
34,750 34,800 0 774 2,155 2,857 0 1,667 3,332 4,034
34,800 34,850 0 766 2,144 2,846 0 1,659 3,322 4,024
34,850 34,900 0 758 2,134 2,836 0 1,651 3,311 4,013
34,900 34,950 0 750 2,123 2,825 0 1,643 3,300 4,002
34,950 35,000 0 742 2,113 2,815 0 1,635 3,290 3,992
35,000 35,050 0 734 2,102 2,804 0 1,627 3,279 3,981
35,050 35,100 0 726 2,092 2,794 0 1,619 3,269 3,971
35,100 35,150 0 718 2,081 2,783 0 1,611 3,258 3,960
35,150 35,200 0 710 2,071 2,773 0 1,603 3,248 3,950
35,200 35,250 0 702 2,060 2,762 0 1,595 3,237 3,939
35,250 35,300 0 694 2,049 2,751 0 1,587 3,227 3,929
35,300 35,350 0 686 2,039 2,741 0 1,579 3,216 3,918
35,350 35,400 0 678 2,028 2,730 0 1,571 3,206 3,908
35,400 35,450 0 670 2,018 2,720 0 1,563 3,195 3,897
35,450 35,500 0 662 2,007 2,709 0 1,555 3,185 3,887
35,500 35,550 0 654 1,997 2,699 0 1,547 3,174 3,876
35,550 35,600 0 646 1,986 2,688 0 1,539 3,164 3,866
35,600 35,650 0 638 1,976 2,678 0 1,531 3,153 3,855
35,650 35,700 0 630 1,965 2,667 0 1,523 3,143 3,845
35,700 35,750 0 622 1,955 2,657 0 1,515 3,132 3,834
35,750 35,800 0 614 1,944 2,646 0 1,507 3,121 3,823
35,800 35,850 0 606 1,934 2,636 0 1,499 3,111 3,813
35,850 35,900 0 598 1,923 2,625 0 1,491 3,100 3,802
35,900 35,950 0 590 1,913 2,615 0 1,483 3,090 3,792
35,950 36,000 0 582 1,902 2,604 0 1,475 3,079 3,781
36,000 36,050 0 574 1,892 2,594 0 1,467 3,069 3,771
36,050 36,100 0 566 1,881 2,583 0 1,459 3,058 3,760
36,100 36,150 0 558 1,870 2,572 0 1,451 3,048 3,750
36,150 36,200 0 550 1,860 2,562 0 1,443 3,037 3,739
36,200 36,250 0 542 1,849 2,551 0 1,435 3,027 3,729
36,250 36,300 0 534 1,839 2,541 0 1,427 3,016 3,718
36,300 36,350 0 526 1,828 2,530 0 1,419 3,006 3,708
36,350 36,400 0 518 1,818 2,520 0 1,411 2,995 3,697
36,400 36,450 0 510 1,807 2,509 0 1,403 2,985 3,687
36,450 36,500 0 502 1,797 2,499 0 1,395 2,974 3,676
36,500 36,550 0 494 1,786 2,488 0 1,387 2,963 3,665
36,550 36,600 0 486 1,776 2,478 0 1,379 2,953 3,655
36,600 36,650 0 478 1,765 2,467 0 1,371 2,942 3,644
36,650 36,700 0 470 1,755 2,457 0 1,363 2,932 3,634
36,700 36,750 0 462 1,744 2,446 0 1,355 2,921 3,623
36,750 36,800 0 454 1,734 2,436 0 1,347 2,911 3,613
36,800 36,850 0 446 1,723 2,425 0 1,339 2,900 3,602
36,850 36,900 0 438 1,713 2,415 0 1,331 2,890 3,592
36,900 36,950 0 430 1,702 2,404 0 1,323 2,879 3,581
36,950 37,000 0 422 1,691 2,393 0 1,315 2,869 3,571
37,000 37,050 0 414 1,681 2,383 0 1,307 2,858 3,560
37,050 37,100 0 406 1,670 2,372 0 1,299 2,848 3,550
37,100 37,150 0 398 1,660 2,362 0 1,291 2,837 3,539
37,150 37,200 0 390 1,649 2,351 0 1,283 2,827 3,529
37,200 37,250 0 382 1,639 2,341 0 1,275 2,816 3,518
37,250 37,300 0 374 1,628 2,330 0 1,267 2,806 3,508
37,300 37,350 0 366 1,618 2,320 0 1,259 2,795 3,497
37,350 37,400 0 358 1,607 2,309 0 1,251 2,784 3,486
37,400 37,450 0 350 1,597 2,299 0 1,243 2,774 3,476
37,450 37,500 0 342 1,586 2,288 0 1,236 2,763 3,465
37,500 37,550 0 334 1,576 2,278 0 1,228 2,753 3,455
37,550 37,600 0 326 1,565 2,267 0 1,220 2,742 3,444
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Page 36 Publication 596 (2017)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
37,600 37,650 0 318 1,555 2,257 0 1,212 2,732 3,434
37,650 37,700 0 310 1,544 2,246 0 1,204 2,721 3,423
37,700 37,750 0 302 1,534 2,236 0 1,196 2,711 3,413
37,750 37,800 0 294 1,523 2,225 0 1,188 2,700 3,402
37,800 37,850 0 286 1,512 2,214 0 1,180 2,690 3,392
37,850 37,900 0 278 1,502 2,204 0 1,172 2,679 3,381
37,900 37,950 0 270 1,491 2,193 0 1,164 2,669 3,371
37,950 38,000 0 262 1,481 2,183 0 1,156 2,658 3,360
38,000 38,050 0 254 1,470 2,172 0 1,148 2,648 3,350
38,050 38,100 0 246 1,460 2,162 0 1,140 2,637 3,339
38,100 38,150 0 238 1,449 2,151 0 1,132 2,627 3,329
38,150 38,200 0 230 1,439 2,141 0 1,124 2,616 3,318
38,200 38,250 0 222 1,428 2,130 0 1,116 2,605 3,307
38,250 38,300 0 214 1,418 2,120 0 1,108 2,595 3,297
38,300 38,350 0 206 1,407 2,109 0 1,100 2,584 3,286
38,350 38,400 0 198 1,397 2,099 0 1,092 2,574 3,276
38,400 38,450 0 190 1,386 2,088 0 1,084 2,563 3,265
38,450 38,500 0 182 1,376 2,078 0 1,076 2,553 3,255
38,500 38,550 0 174 1,365 2,067 0 1,068 2,542 3,244
38,550 38,600 0 166 1,355 2,057 0 1,060 2,532 3,234
38,600 38,650 0 158 1,344 2,046 0 1,052 2,521 3,223
38,650 38,700 0 150 1,333 2,035 0 1,044 2,511 3,213
38,700 38,750 0 142 1,323 2,025 0 1,036 2,500 3,202
38,750 38,800 0 134 1,312 2,014 0 1,028 2,490 3,192
38,800 38,850 0 126 1,302 2,004 0 1,020 2,479 3,181
38,850 38,900 0 119 1,291 1,993 0 1,012 2,469 3,171
38,900 38,950 0 111 1,281 1,983 0 1,004 2,458 3,160
38,950 39,000 0 103 1,270 1,972 0 996 2,448 3,150
39,000 39,050 0 95 1,260 1,962 0 988 2,437 3,139
39,050 39,100 0 87 1,249 1,951 0 980 2,426 3,128
39,100 39,150 0 79 1,239 1,941 0 972 2,416 3,118
39,150 39,200 0 71 1,228 1,930 0 964 2,405 3,107
39,200 39,250 0 63 1,218 1,920 0 956 2,395 3,097
39,250 39,300 0 55 1,207 1,909 0 948 2,384 3,086
39,300 39,350 0 47 1,197 1,899 0 940 2,374 3,076
39,350 39,400 0 39 1,186 1,888 0 932 2,363 3,065
39,400 39,450 0 31 1,175 1,877 0 924 2,353 3,055
39,450 39,500 0 23 1,165 1,867 0 916 2,342 3,044
39,500 39,550 0 15 1,154 1,856 0 908 2,332 3,034
39,550 39,600 0 7 1,144 1,846 0 900 2,321 3,023
39,600 39,650 0 * 1,133 1,835 0 892 2,311 3,013
39,650 39,700 0 0 1,123 1,825 0 884 2,300 3,002
39,700 39,750 0 0 1,112 1,814 0 876 2,290 2,992
39,750 39,800 0 0 1,102 1,804 0 868 2,279 2,981
39,800 39,850 0 0 1,091 1,793 0 860 2,269 2,971
39,850 39,900 0 0 1,081 1,783 0 852 2,258 2,960
39,900 39,950 0 0 1,070 1,772 0 844 2,247 2,949
39,950 40,000 0 0 1,060 1,762 0 836 2,237 2,939
40,000 40,050 0 0 1,049 1,751 0 828 2,226 2,928
40,050 40,100 0 0 1,039 1,741 0 820 2,216 2,918
40,100 40,150 0 0 1,028 1,730 0 812 2,205 2,907
40,150 40,200 0 0 1,018 1,720 0 804 2,195 2,897
40,200 40,250 0 0 1,007 1,709 0 796 2,184 2,886
40,250 40,300 0 0 996 1,698 0 788 2,174 2,876
40,300 40,350 0 0 986 1,688 0 780 2,163 2,865
40,350 40,400 0 0 975 1,677 0 772 2,153 2,855
40,400 40,450 0 0 965 1,667 0 764 2,142 2,844
40,450 40,500 0 0 954 1,656 0 756 2,132 2,834
40,500 40,550 0 0 944 1,646 0 748 2,121 2,823
40,550 40,600 0 0 933 1,635 0 740 2,111 2,813
40,600 40,650 0 0 923 1,625 0 732 2,100 2,802
40,650 40,700 0 0 912 1,614 0 724 2,090 2,792
40,700 40,750 0 0 902 1,604 0 716 2,079 2,781
40,750 40,800 0 0 891 1,593 0 708 2,068 2,770
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
40,800 40,850 0 0 881 1,583 0 700 2,058 2,760
40,850 40,900 0 0 870 1,572 0 692 2,047 2,749
40,900 40,950 0 0 860 1,562 0 684 2,037 2,739
40,950 41,000 0 0 849 1,551 0 676 2,026 2,728
41,000 41,050 0 0 839 1,541 0 668 2,016 2,718
41,050 41,100 0 0 828 1,530 0 660 2,005 2,707
41,100 41,150 0 0 817 1,519 0 652 1,995 2,697
41,150 41,200 0 0 807 1,509 0 644 1,984 2,686
41,200 41,250 0 0 796 1,498 0 636 1,974 2,676
41,250 41,300 0 0 786 1,488 0 628 1,963 2,665
41,300 41,350 0 0 775 1,477 0 620 1,953 2,655
41,350 41,400 0 0 765 1,467 0 612 1,942 2,644
41,400 41,450 0 0 754 1,456 0 604 1,932 2,634
41,450 41,500 0 0 744 1,446 0 596 1,921 2,623
41,500 41,550 0 0 733 1,435 0 588 1,910 2,612
41,550 41,600 0 0 723 1,425 0 580 1,900 2,602
41,600 41,650 0 0 712 1,414 0 572 1,889 2,591
41,650 41,700 0 0 702 1,404 0 564 1,879 2,581
41,700 41,750 0 0 691 1,393 0 556 1,868 2,570
41,750 41,800 0 0 681 1,383 0 548 1,858 2,560
41,800 41,850 0 0 670 1,372 0 540 1,847 2,549
41,850 41,900 0 0 660 1,362 0 532 1,837 2,539
41,900 41,950 0 0 649 1,351 0 524 1,826 2,528
41,950 42,000 0 0 638 1,340 0 516 1,816 2,518
42,000 42,050 0 0 628 1,330 0 508 1,805 2,507
42,050 42,100 0 0 617 1,319 0 500 1,795 2,497
42,100 42,150 0 0 607 1,309 0 492 1,784 2,486
42,150 42,200 0 0 596 1,298 0 484 1,774 2,476
42,200 42,250 0 0 586 1,288 0 476 1,763 2,465
42,250 42,300 0 0 575 1,277 0 468 1,753 2,455
42,300 42,350 0 0 565 1,267 0 460 1,742 2,444
42,350 42,400 0 0 554 1,256 0 452 1,731 2,433
42,400 42,450 0 0 544 1,246 0 444 1,721 2,423
42,450 42,500 0 0 533 1,235 0 437 1,710 2,412
42,500 42,550 0 0 523 1,225 0 429 1,700 2,402
42,550 42,600 0 0 512 1,214 0 421 1,689 2,391
42,600 42,650 0 0 502 1,204 0 413 1,679 2,381
42,650 42,700 0 0 491 1,193 0 405 1,668 2,370
42,700 42,750 0 0 481 1,183 0 397 1,658 2,360
42,750 42,800 0 0 470 1,172 0 389 1,647 2,349
42,800 42,850 0 0 459 1,161 0 381 1,637 2,339
42,850 42,900 0 0 449 1,151 0 373 1,626 2,328
42,900 42,950 0 0 438 1,140 0 365 1,616 2,318
42,950 43,000 0 0 428 1,130 0 357 1,605 2,307
43,000 43,050 0 0 417 1,119 0 349 1,595 2,297
43,050 43,100 0 0 407 1,109 0 341 1,584 2,286
43,100 43,150 0 0 396 1,098 0 333 1,574 2,276
43,150 43,200 0 0 386 1,088 0 325 1,563 2,265
43,200 43,250 0 0 375 1,077 0 317 1,552 2,254
43,250 43,300 0 0 365 1,067 0 309 1,542 2,244
43,300 43,350 0 0 354 1,056 0 301 1,531 2,233
43,350 43,400 0 0 344 1,046 0 293 1,521 2,223
43,400 43,450 0 0 333 1,035 0 285 1,510 2,212
43,450 43,500 0 0 323 1,025 0 277 1,500 2,202
43,500 43,550 0 0 312 1,014 0 269 1,489 2,191
43,550 43,600 0 0 302 1,004 0 261 1,479 2,181
43,600 43,650 0 0 291 993 0 253 1,468 2,170
43,650 43,700 0 0 280 982 0 245 1,458 2,160
43,700 43,750 0 0 270 972 0 237 1,447 2,149
43,750 43,800 0 0 259 961 0 229 1,437 2,139
43,800 43,850 0 0 249 951 0 221 1,426 2,128
43,850 43,900 0 0 238 940 0 213 1,416 2,118
43,900 43,950 0 0 228 930 0 205 1,405 2,107
43,950 44,000 0 0 217 919 0 197 1,395 2,097
* If the amount you’re looking up from the worksheet is at least $39,600 but less than $39,617, and you have one qualifying child, your credit is $1. If
the amount you’re looking up from the worksheet is $39,617 or more, and you have one qualifying child, you can’t take the credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Publication 596 (2017) Page 37
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
44,000 44,050 0 0 207 909 0 189 1,384 2,086
44,050 44,100 0 0 196 898 0 181 1,373 2,075
44,100 44,150 0 0 186 888 0 173 1,363 2,065
44,150 44,200 0 0 175 877 0 165 1,352 2,054
44,200 44,250 0 0 165 867 0 157 1,342 2,044
44,250 44,300 0 0 154 856 0 149 1,331 2,033
44,300 44,350 0 0 144 846 0 141 1,321 2,023
44,350 44,400 0 0 133 835 0 133 1,310 2,012
44,400 44,450 0 0 122 824 0 125 1,300 2,002
44,450 44,500 0 0 112 814 0 117 1,289 1,991
44,500 44,550 0 0 101 803 0 109 1,279 1,981
44,550 44,600 0 0 91 793 0 101 1,268 1,970
44,600 44,650 0 0 80 782 0 93 1,258 1,960
44,650 44,700 0 0 70 772 0 85 1,247 1,949
44,700 44,750 0 0 59 761 0 77 1,237 1,939
44,750 44,800 0 0 49 751 0 69 1,226 1,928
44,800 44,850 0 0 38 740 0 61 1,216 1,918
44,850 44,900 0 0 28 730 0 53 1,205 1,907
44,900 44,950 0 0 17 719 0 45 1,194 1,896
44,950 45,000 0 0 7 709 0 37 1,184 1,886
45,000 45,050 0 0 * 698 0 29 1,173 1,875
45,050 45,100 0 0 0 688 0 21 1,163 1,865
45,100 45,150 0 0 0 677 0 13 1,152 1,854
45,150 45,200 0 0 0 667 0 5 1,142 1,844
45,200 45,250 0 0 0 656 0 0 1,131 1,833
45,250 45,300 0 0 0 645 0 0 1,121 1,823
45,300 45,350 0 0 0 635 0 0 1,110 1,812
45,350 45,400 0 0 0 624 0 0 1,100 1,802
45,400 45,450 0 0 0 614 0 0 1,089 1,791
45,450 45,500 0 0 0 603 0 0 1,079 1,781
45,500 45,550 0 0 0 593 0 0 1,068 1,770
45,550 45,600 0 0 0 582 0 0 1,058 1,760
45,600 45,650 0 0 0 572 0 0 1,047 1,749
45,650 45,700 0 0 0 561 0 0 1,037 1,739
45,700 45,750 0 0 0 551 0 0 1,026 1,728
45,750 45,800 0 0 0 540 0 0 1,015 1,717
45,800 45,850 0 0 0 530 0 0 1,005 1,707
45,850 45,900 0 0 0 519 0 0 994 1,696
45,900 45,950 0 0 0 509 0 0 984 1,686
45,950 46,000 0 0 0 498 0 0 973 1,675
46,000 46,050 0 0 0 488 0 0 963 1,665
46,050 46,100 0 0 0 477 0 0 952 1,654
46,100 46,150 0 0 0 466 0 0 942 1,644
46,150 46,200 0 0 0 456 0 0 931 1,633
46,200 46,250 0 0 0 445 0 0 921 1,623
46,250 46,300 0 0 0 435 0 0 910 1,612
46,300 46,350 0 0 0 424 0 0 900 1,602
46,350 46,400 0 0 0 414 0 0 889 1,591
46,400 46,450 0 0 0 403 0 0 879 1,581
46,450 46,500 0 0 0 393 0 0 868 1,570
46,500 46,550 0 0 0 382 0 0 857 1,559
46,550 46,600 0 0 0 372 0 0 847 1,549
46,600 46,650 0 0 0 361 0 0 836 1,538
46,650 46,700 0 0 0 351 0 0 826 1,528
46,700 46,750 0 0 0 340 0 0 815 1,517
46,750 46,800 0 0 0 330 0 0 805 1,507
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
46,800 46,850 0 0 0 319 0 0 794 1,496
46,850 46,900 0 0 0 309 0 0 784 1,486
46,900 46,950 0 0 0 298 0 0 773 1,475
46,950 47,000 0 0 0 287 0 0 763 1,465
47,000 47,050 0 0 0 277 0 0 752 1,454
47,050 47,100 0 0 0 266 0 0 742 1,444
47,100 47,150 0 0 0 256 0 0 731 1,433
47,150 47,200 0 0 0 245 0 0 721 1,423
47,200 47,250 0 0 0 235 0 0 710 1,412
47,250 47,300 0 0 0 224 0 0 700 1,402
47,300 47,350 0 0 0 214 0 0 689 1,391
47,350 47,400 0 0 0 203 0 0 678 1,380
47,400 47,450 0 0 0 193 0 0 668 1,370
47,450 47,500 0 0 0 182 0 0 657 1,359
47,500 47,550 0 0 0 172 0 0 647 1,349
47,550 47,600 0 0 0 161 0 0 636 1,338
47,600 47,650 0 0 0 151 0 0 626 1,328
47,650 47,700 0 0 0 140 0 0 615 1,317
47,700 47,750 0 0 0 130 0 0 605 1,307
47,750 47,800 0 0 0 119 0 0 594 1,296
47,800 47,850 0 0 0 108 0 0 584 1,286
47,850 47,900 0 0 0 98 0 0 573 1,275
47,900 47,950 0 0 0 87 0 0 563 1,265
47,950 48,000 0 0 0 77 0 0 552 1,254
48,000 48,050 0 0 0 66 0 0 542 1,244
48,050 48,100 0 0 0 56 0 0 531 1,233
48,100 48,150 0 0 0 45 0 0 521 1,223
48,150 48,200 0 0 0 35 0 0 510 1,212
48,200 48,250 0 0 0 24 0 0 499 1,201
48,250 48,300 0 0 0 14 0 0 489 1,191
48,300 48,350 0 0 0 ** 0 0 478 1,180
48,350 48,400 0 0 0 0 0 0 468 1,170
48,400 48,450 0 0 0 0 0 0 457 1,159
48,450 48,500 0 0 0 0 0 0 447 1,149
48,500 48,550 0 0 0 0 0 0 436 1,138
48,550 48,600 0 0 0 0 0 0 426 1,128
48,600 48,650 0 0 0 0 0 0 415 1,117
48,650 48,700 0 0 0 0 0 0 405 1,107
48,700 48,750 0 0 0 0 0 0 394 1,096
48,750 48,800 0 0 0 0 0 0 384 1,086
48,800 48,850 0 0 0 0 0 0 373 1,075
48,850 48,900 0 0 0 0 0 0 363 1,065
48,900 48,950 0 0 0 0 0 0 352 1,054
48,950 49,000 0 0 0 0 0 0 342 1,044
49,000 49,050 0 0 0 0 0 0 331 1,033
49,050 49,100 0 0 0 0 0 0 320 1,022
49,100 49,150 0 0 0 0 0 0 310 1,012
49,150 49,200 0 0 0 0 0 0 299 1,001
49,200 49,250 0 0 0 0 0 0 289 991
49,250 49,300 0 0 0 0 0 0 278 980
49,300 49,350 0 0 0 0 0 0 268 970
49,350 49,400 0 0 0 0 0 0 257 959
49,400 49,450 0 0 0 0 0 0 247 949
49,450 49,500 0 0 0 0 0 0 236 938
49,500 49,550 0 0 0 0 0 0 226 928
49,550 49,600 0 0 0 0 0 0 215 917
* If the amount you’re looking up from the worksheet is at least $45,000 but less than $45,007, and you have two qualifying children, your credit is $1.
If the amount you’re looking up from the worksheet is $45,007 or more, and you have two qualifying children, you can’t take the credit.
** If the amount you're looking up from the worksheet is at least $48,300 but less than $48,340, and you have three or more qualifying children, your
credit is $4. If the amount you're looking up from the worksheet is $48,340 or more, and you have three or more qualifying children, you can't take the
credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Page 38 Publication 596 (2017)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
49,600 49,650 0 0 0 0 0 0 205 907
49,650 49,700 0 0 0 0 0 0 194 896
49,700 49,750 0 0 0 0 0 0 184 886
49,750 49,800 0 0 0 0 0 0 173 875
49,800 49,850 0 0 0 0 0 0 163 865
49,850 49,900 0 0 0 0 0 0 152 854
49,900 49,950 0 0 0 0 0 0 141 843
49,950 50,000 0 0 0 0 0 0 131 833
50,000 50,050 0 0 0 0 0 0 120 822
50,050 50,100 0 0 0 0 0 0 110 812
50,100 50,150 0 0 0 0 0 0 99 801
50,150 50,200 0 0 0 0 0 0 89 791
50,200 50,250 0 0 0 0 0 0 78 780
50,250 50,300 0 0 0 0 0 0 68 770
50,300 50,350 0 0 0 0 0 0 57 759
50,350 50,400 0 0 0 0 0 0 47 749
50,400 50,450 0 0 0 0 0 0 36 738
50,450 50,500 0 0 0 0 0 0 26 728
50,500 50,550 0 0 0 0 0 0 15 717
50,550 50,600 0 0 0 0 0 0 * 707
50,600 50,650 0 0 0 0 0 0 0 696
50,650 50,700 0 0 0 0 0 0 0 686
50,700 50,750 0 0 0 0 0 0 0 675
50,750 50,800 0 0 0 0 0 0 0 664
50,800 50,850 0 0 0 0 0 0 0 654
50,850 50,900 0 0 0 0 0 0 0 643
50,900 50,950 0 0 0 0 0 0 0 633
50,950 51,000 0 0 0 0 0 0 0 622
51,000 51,050 0 0 0 0 0 0 0 612
51,050 51,100 0 0 0 0 0 0 0 601
51,100 51,150 0 0 0 0 0 0 0 591
51,150 51,200 0 0 0 0 0 0 0 580
51,200 51,250 0 0 0 0 0 0 0 570
51,250 51,300 0 0 0 0 0 0 0 559
51,300 51,350 0 0 0 0 0 0 0 549
51,350 51,400 0 0 0 0 0 0 0 538
51,400 51,450 0 0 0 0 0 0 0 528
51,450 51,500 0 0 0 0 0 0 0 517
51,500 51,550 0 0 0 0 0 0 0 506
51,550 51,600 0 0 0 0 0 0 0 496
51,600 51,650 0 0 0 0 0 0 0 485
51,650 51,700 0 0 0 0 0 0 0 475
51,700 51,750 0 0 0 0 0 0 0 464
51,750 51,800 0 0 0 0 0 0 0 454
51,800 51,850 0 0 0 0 0 0 0 443
51,850 51,900 0 0 0 0 0 0 0 433
51,900 51,950 0 0 0 0 0 0 0 422
51,950 52,000 0 0 0 0 0 0 0 412
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er) and
the number of children you
have is–
Married filing jointly and the
number of children you have is–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
52,000 52,050 0 0 0 0 0 0 0 401
52,050 52,100 0 0 0 0 0 0 0 391
52,100 52,150 0 0 0 0 0 0 0 380
52,150 52,200 0 0 0 0 0 0 0 370
52,200 52,250 0 0 0 0 0 0 0 359
52,250 52,300 0 0 0 0 0 0 0 349
52,300 52,350 0 0 0 0 0 0 0 338
52,350 52,400 0 0 0 0 0 0 0 327
52,400 52,450 0 0 0 0 0 0 0 317
52,450 52,500 0 0 0 0 0 0 0 306
52,500 52,550 0 0 0 0 0 0 0 296
52,550 52,600 0 0 0 0 0 0 0 285
52,600 52,650 0 0 0 0 0 0 0 275
52,650 52,700 0 0 0 0 0 0 0 264
52,700 52,750 0 0 0 0 0 0 0 254
52,750 52,800 0 0 0 0 0 0 0 243
52,800 52,850 0 0 0 0 0 0 0 233
52,850 52,900 0 0 0 0 0 0 0 222
52,900 52,950 0 0 0 0 0 0 0 212
52,950 53,000 0 0 0 0 0 0 0 201
53,000 53,050 0 0 0 0 0 0 0 191
53,050 53,100 0 0 0 0 0 0 0 180
53,100 53,150 0 0 0 0 0 0 0 170
53,150 53,200 0 0 0 0 0 0 0 159
53,200 53,250 0 0 0 0 0 0 0 148
53,250 53,300 0 0 0 0 0 0 0 138
53,300 53,350 0 0 0 0 0 0 0 127
53,350 53,400 0 0 0 0 0 0 0 117
53,400 53,450 0 0 0 0 0 0 0 106
53,450 53,500 0 0 0 0 0 0 0 96
53,500 53,550 0 0 0 0 0 0 0 85
53,550 53,600 0 0 0 0 0 0 0 75
53,600 53,650 0 0 0 0 0 0 0 64
53,650 53,700 0 0 0 0 0 0 0 54
53,700 53,750 0 0 0 0 0 0 0 43
53,750 53,800 0 0 0 0 0 0 0 33
53,800 53,850 0 0 0 0 0 0 0 22
53,850 53,900 0 0 0 0 0 0 0 12
53,900 53,930 0 0 0 0 0 0 0 3
* If the amount you’re looking up from the worksheet is at least $50,550 but less than $50,597, and you have two qualifying children, your credit is $5.
If the amount you’re looking up from the worksheet is $50,597 or more, and you have two qualifying children, you can’t take the credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
Publication 596 (2017) Page 39
To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.Index
A
Adopted child 9
Adoption taxpayer identification
number (ATIN) 12
Age test (See Qualifying child)
Alaska Permanent Fund
dividends 7
Alimony 8
Annuities 8
Armed forces 8, 11, 12, 18, 19
B
Basic Allowance for Housing
(BAH) 8
Basic Allowance for Subsistence
(BAS) 8
Birth of child 11
C
California domestic partner 8
Child:
Adopted child 9
Birth or death of 11
Foster child 9, 15, 17
Kidnapped child 11
Married child 12
Child support 8
Clergy 19
Combat zone pay 19
Community property 4, 8
Conservation Reserve Program
payments 8
D
Death of child 11
Death of spouse 16
Death of taxpayer 16
Detailed examples 23
Disability benefits 8
Disabled 11
Disallowance of the EIC 21
Dividend income 8
Divorced parents, special rule 14
Domestic partner 8
E
Earned income 7
EITC Assistant 3
Examples, detailed 23
Extended active duty 11, 18
F
Figuring EIC yourself 18, 20
Filing status:
Head of household 5
Married filing separately 5
Forms:
1040 2, 4, 5
1040A 4, 5
1040EZ 4, 5
1040X 4
2555 5
2555–EZ 5
4029 7, 8
4361 7, 8
4797 2
8814 2
8862 21
Foster care payments 8
Foster child 9, 15, 17
Fraud 21, 22
H
Head of household 4, 5, 8, 12
Help, tax 27
Home:
Homeless shelter 18
Military 18
United States 18
Homeless 11, 18
How to get tax help 27
I
Identity theft 28
Income that is not earned income 8
Individual taxpayer identification
number (ITIN) 5, 12
Inmate 8, 18
Interest 8
Investment income 5
IRS can figure EIC for you 19
J
Joint return test (See Qualifying
child)
K
Kidnapped child 11
M
Married child 12
Married filing a joint return 5
Married filing separately 5
Medicaid waiver payments 19
Military:
Combat pay 8
Nontaxable pay 8
Outside U.S. 11
Minister 7, 19
N
Net earnings, self-employment 7
Nevada domestic partner 8
Nonresident alien 5, 23
O
Online help:
EITC Assistant 3
P
Parents, divorced or separated 12,
Partner, domestic 8
Passive activity 6
Pensions 8
Permanently and totally
disabled 11
Prisoner 18
Publications (See Tax help)
Q
Qualifying child 2, 3, 9
Age test 9
Home 11
Joint return test 9
Permanently and totally
disabled 11
Relationship test 9
Residency test 11
United States 11
R
Railroad retirement benefits 8
Registered domestic partner 8
Relationship test (See Qualifying
child)
Reminders 3
Residency test (See Qualifying child)
S
Salaries, wages, and tips 7, 18
Schedules:
C 20, 21
C-EZ 20, 21
Page 40 Publication 596 (2017)
EIC 9, 12, 18–21
SE 18–21
School 11
Self-employed persons 7, 18, 21
Self-employment income 18
Self-employment tax 21
Separated parents, special rule 12
Social security benefits 8
Social security number (SSN) 4, 5,
12, 22
Statutory employee 8, 18, 20, 21
Strike benefits 8
Student 11
T
Tax help 27
Taxpayer identification number:
Adoption identification number
(ATIN) 12
Individual taxpayer identification
number (ITIN) 5
Social security number (SSN) 5
Tiebreaker rules 13
Tips, wages, and salaries 7, 18
U
Unemployment compensation 8
United States 11
V
Veterans' benefits 8
W
Wages, salaries, and tips 7, 18
Washington domestic partner 8
Welfare benefits 8
Workers' compensation benefits 8
Workfare payments 8
Worksheet 1 6
Worksheet 2 7
Publication 596 (2017) Page 41