Note: The form, instructions, or publication you are looking for
begins after this coversheet.
Please review the updated information below.
Changes to the 2018 Publication 596 due to the Taxpayer Certainty
and Disaster Tax Relief Act of 2019
The Taxpayer Certainty and Disaster Tax Relief Act of 2019 included retroactive tax
relief for those impacted by certain federally declared disasters for tax year 2018. The
2018 Publication 596 is not being revised at this time. Instead, consider whether the
following important changes impact your 2018 tax return.
The tax benefits provided by this federal disaster relief include an election to use your
2017 earned income to figure your 2018 earned income credit. You may be able to use
your 2017 earned income to figure your 2018 earned income credit (EIC) if:
1. Your 2017 earned income was greater than your 2018 earned income
2. Your main home, or the main home of your spouse if filing jointly, was located in
one of the federally declared disaster zones (or the disaster area outside of the disaster
zone if you, and your spouse if filing jointly, were displaced from the main home due to
the disaster) during any portion of that disaster's incident period occurring in 2018.
Disaster area. This is any area where a major disaster was declared after 2017 by
the President under section 401 of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act, except the California wildfire disaster area defined in the
Bipartisan Budget Act of 2018.
Disaster zone. This is the portion of any disaster area which is determined by the
President to warrant individual and public assistance from the federal government under
the Robert T. Stafford Disaster Relief and Emergency Assistance Act.
Incident period. The incident period is specified by the Federal Emergency
Management Agency (FEMA) as the period during which the disaster occurred, but not
including any dates before 2018 or after January 19, 2020.
Joint returns. If you file a joint return, you qualify to make this election even if only
one spouse meets the requirements. If you make the election, your 2017 earned income
is the sum of your 2017 earned income and your spouse's 2017 earned income.
To make this election, enter “PYEI” and the amount of your 2017 earned income in
the space next to line 17a on your 2018 Form 1040.
If the retroactive tax relief provided by The Taxpayer Certainty and Disaster Tax Relief
Act of 2019 impacts your 2018 tax return, you can find more information about
amending a tax return at IRS.gov/Form1040X.
Department of the Treasury
Internal Revenue Service
Publication 596
Cat. No. 15173A
Earned Income
Credit (EIC)
For use in preparing
2018 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 2018 . . . . . . . . . . . . . . . . . . . . . . . . 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
$3,500 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 . . . . . . . . . 17
Chapter 4. Figuring and Claiming the EIC . . . . . 18
Rule 15—Earned Income Limits . . . . . . . . . . . . . 18
IRS Will Figure the EIC for You . . . . . . . . . . . . . 19
How To Figure the EIC Yourself . . . . . . . . . . . . . 19
Chapter 5. Disallowance of the EIC . . . . . . . . . . 21
Chapter 6. Detailed Examples . . . . . . . . . . . . . . 22
Chapter 7. How To Get Tax Help . . . . . . . . . . . . . 26
EIC Eligibility Checklist . . . . . . . . . . . . . . . . . . . . 29
2018 EIC Table . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Jan 10, 2019
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
$54,884. 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:
• $49,194 ($54,884 for
married filing jointly) if you
have three or more
qualifying children,
• $45,802 ($51,492 for
married filing jointly) if you
have two qualifying
children,
• $40,320 ($46,010 for
married filing jointly) if you
have one qualifying child,
or
• $15,270 ($20,950 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 2018
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 $3,500 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:
• $49,194 ($54,884 for
married filing jointly) if you
have three or more
qualifying children,
• $45,802 ($51,492 for
married filing jointly) if you
have two qualifying
children,
• $40,320 ($46,010 for
married filing jointly) if you
have one qualifying child,
or
• $15,270 ($20,950 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 2018.
• You are filing Schedule E (Form 1040).
• You are reporting income from the rental of personal
property not used in a trade or business.
• You are reporting income on Schedule 1 (Form 1040)
line 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 Schedule 1 (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 (2018)
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 $15,270 ($20,950 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 2018
Form 1040 redesigned. Form 1040 has been rede-
signed for 2018. See Form 1040 and its instructions for
more information.
Forms 1040A and 1040EZ no longer available. Forms
1040A and 1040EZ aren't available to file your 2018
taxes. If you used one of these forms in the past, you will
now file Form 1040.
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 $49,194 ($54,884 if married filing
jointly),
• You have two qualifying children and you earned less
than $45,802 ($51,492 if married filing jointly),
• You have one qualifying child and you earned less
than $40,320 ($46,010 if married filing jointly), or
• You don't have a qualifying child and you earned less
than $15,270 ($20,950 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
$3,500. See Rule 6—Your Investment Income Must Be
$3,500 or Less.
Reminders
Childless EIC. If your qualifying child is treated under the
tiebreaker rules as the qualifying child of another person
for 2018, you may be able to take the EIC using the rules
in chapter 3 for taxpayers who don't have a qualifying
child.
Increased EIC on certain joint returns. A married 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
Ordering forms and publications or How To Get Tax Help,
later, to find out how to order this and other IRS forms and
publications.
Publication 596 (2018) Page 3
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:
• $49,194 ($54,884 for married filing jointly) if you have
three or more qualifying children,
• $45,802 ($51,492 for married filing jointly) if you have
two qualifying children,
• $40,320 ($46,010 for married filing jointly) if you have
one qualifying child, or
• $15,270 ($20,950 for married filing jointly) if you don't
have a qualifying child.
Adjusted gross income (AGI). AGI is the amount on
line 7 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 $40,320. However, if your filing status was married
filing jointly, you might be able to claim the EIC because
your AGI is less than $46,010.
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 2018 return
(including extensions). Any qualifying child listed on
Schedule EIC also must have a valid SSN by the due date
of your 2018 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.
If an SSN for you or your spouse is missing from your
return because either you or your spouse didn't have a
Page 4 Chapter 1 Rules for Everyone
valid SSN on or before the due date of your 2018 return
(including extensions) and you later get a valid SSN, you
can’t file an amended return to claim the EIC.
Other taxpayer identification number. You can’t get
the EIC if, instead of an SSN, you (or your spouse, if filing
a joint return) have an individual taxpayer identification
number (ITIN). ITINs are issued by the Internal Revenue
Service to noncitizens who can’t get an SSN.
No SSN. If you don't have a valid SSN on or before the
due date of your 2018 return (including extensions), enter
"No" in the space to the left of line 17 (Form 1040). You
can’t claim the EIC on either your original or an amended
2018 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, Dependents, Standard Deduction, and Filing Infor-
mation.
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” in the space to the left of line 17 (Form
1040).
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 $3,500 or Less
You can’t claim the earned income credit unless your in-
vestment income is $3,500 or less. If your investment in-
come is more than $3,500, you can’t claim the credit.
Use Worksheet 1 in this chapter to figure your invest-
ment income.
Chapter 1 Rules for Everyone Page 5
Worksheet 1. Investment Income 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 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter any amount from Form 1040, line 2a, plus any amount on Form 8814, line 1b . . . . . . . . . . . . . . . . 2.
3. Enter any amount from Form 1040, line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount from Schedule 1 (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 Schedule 1 (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 Schedule 1 (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 Schedule 1
(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. (h)), 34a (col. (d)), or 40; or an
ordinary gain identified as "FPA" on Form 4797, line 10). (See instructions
below for lines 11 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the total of any losses from passive activities (such as losses included
on Schedule E, line 26, 29b (col. (g)), 34b (col. (c)), or 40; or an ordinary loss
identified as "PAL" on Form 4797, line 10). (See instructions below for lines
11 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero,
enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your
investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Is the amount on line 14 more than $3,500?
Yes. You can’t take the credit.
No. Go to Step 3 of the Form 1040 instructions for line 17a 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 Schedule 1 (Form 1040). On Work-
sheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600
on line 3, $400 on line 4, $2,000 on line 5, $1,000 on
line 6, 0.500 on line 7, $320 on line 8, $160 on line 9, and
$160 on line 10. You then enter $160 on line 4 of Work-
sheet 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
nontaxable combat pay, which you can choose to in-
clude 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 Form 1040, line 1.
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.
Net earnings from self-employment. You may have
net earnings from self-employment if:
• You own your own business, or
• You are a minister or member of a religious order.
Minister's housing. The rental value of a home or a
housing allowance provided to a minister as part of the
minister's pay generally isn't subject to income tax but is
included in net earnings from self-employment. For that
reason, it is included in earned income for the EIC (except
in the cases described in Approved Form 4361 or Form
4029 below).
Statutory employee. You are a statutory employee if
you receive a Form W-2 on which the “Statutory em-
ployee” box (box 13) is checked. You report your income
and expenses as a statutory employee on Schedule C or
C-EZ (Form 1040).
Strike benefits. Strike benefits paid by a union to its
members are earned income.
Chapter 1 Rules for Everyone Page 7
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 1 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 1 of Form 1040 until you reach min-
imum 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 4a and 4b.
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.
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.TIP
Page 8 Chapter 1 Rules for Everyone
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.
When you file Form 1040, you must attach Schedule EIC
to your return to claim the EIC with a qualifying child. If you
meet all the rules in chapter 1 and this chapter, read chap-
ter 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.
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); orTIP
• 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 2018 and younger than
you (or your spouse, if filing jointly);
2. Under age 24 at the end of 2018, a student, and
younger than you (or your spouse, if filing jointly); or
3. Permanently and totally disabled at any time during
2018, 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,
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:
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 2018 and younger than you
(or your spouse, if filing jointly)
Under age 24 at the end of 2018, 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 2018 (or is filing a
joint return for 2018 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 2018.
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
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 2018.
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
2018 is treated as having lived with you for more than half
of 2018 if your home was the child's home for more than
half the time he or she was alive in 2018.
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:
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.CAUTION
!
Chapter 2 Rules If You Have a Qualifying Child Page 11
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 the child as a dependent, or
2. The reason you can't claim the child as a dependent
is that you let the child's other parent claim the child
as a dependent under the Special rule for divorced or
separated parents (or parents who live apart) descri-
bed later.
Social security number. Your qualifying child
must have a valid social security number (SSN)
on or before the due date of your 2018 return (in-
cluding extensions), unless the child was born and died in
2018 and you attach to your return a copy of the child's
birth certificate, death certificate, or hospital records
showing a live birth. You can’t claim the EIC on the basis
of a qualifying child if:
1. The qualifying child's SSN is missing from your tax re-
turn or is incorrect,CAUTION
!
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 child tax credit, credit for other dependents and
additional child tax credit.
2. Head of household filing status.
3. The credit for child and dependent care expenses.
4. The exclusion for dependent care benefits.
5. The EIC.
The other person can’t take any of these benefits based
on this qualifying child. In other words, you and the other
person can’t agree to divide these tax benefits between
you. The other person can’t take any of these tax benefits
unless 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.
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.
Page 12 Chapter 2 Rules If You Have a Qualifying Child
• 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 your qualifying child is treated under the tie-
breaker rules as the qualifying child of another
person for 2018, you may be able to take the EIC
using the rules in chapter 3 for taxpayers who don't have a
qualifying child.
Subject to these tiebreaker rules, you and the other
person may be able to choose which of you claims the
child as a qualifying child. See Examples 1 through 12.
If you can’t claim the EIC because your qualifying child
is treated under the tiebreaker rules as the qualifying child
of another person for 2018, 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 five 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 $20,000
from her job, and her AGI is $20,000. Jimmy's father did
not live with you or Jimmy. The special rule explained later
for divorced or separated parents (or parents who live
apart) doesn't apply. Jimmy is a qualifying child of both
you and your mother because he meets the relationship,
age, residency, and joint return tests for both you and your
mother. However, only one of you can treat him as a quali-
fying child to claim the EIC (and the other tax benefits lis-
ted earlier in this chapter for which that person qualifies).TIP
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 based on Jimmy. Your
mother can't take the EIC for a taxpayer without a qualify-
ing child because her AGI is more than $15,270.
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
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, 2018, when your husband moved out of the
household. In August and September, Joey lived with you.
Chapter 2 Rules If You Have a Qualifying Child Page 13
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 2018, 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,
residency, and joint return tests for both you and your
mother. However, only your mother can treat her as a
qualifying child. This is because your mother's AGI,
$15,000, is more than your AGI, $9,300.
Special rule for divorced or separated parents (or
parents who live apart). A child will be treated as the
qualifying child of his or her noncustodial parent (for pur-
poses of claiming 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
2018, 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 2018.
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 2018 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 2018.
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 the child tax credit or the credit for other dependents
for the child. However, only the custodial parent, if eligible,
or another eligible taxpayer can claim the child as a quali-
fying child for the EIC. For details and examples, see Ap-
plying the tiebreaker rules to divorced or separated pa-
rents (or parents who live apart) in Pub. 501.
Page 14 Chapter 2 Rules If You Have a Qualifying Child
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. Enter “No” in the
space to the left of line 17 (Form 1040).
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 2018 tax return, and
doesn't file a 2018 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. 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 a qualify-
ing child unless you have another qualifying child. How-
ever, you may be able to claim the EIC without a qualifying
child.TIP
Chapter 3 Rules If You Do Not Have a Qualifying Child Page 15
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 2018. 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 2018. 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, 1953, and before January 2, 1994. If you are married
filing a joint return, you meet the age test if either you or
your spouse was born after December 31, 1953, and be-
fore January 2, 1994.
If neither you nor your spouse meets the age test, you
can’t claim the EIC. Enter “No” in the space to the left of
line 17 (Form 1040).
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 2018, 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, 1994,
he or she isn't considered at least age 25 at the end of
2018 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 2018. You are age
67. Your spouse would have become age 65 in November
2018. Because your spouse was under age 65 when she
died, you meet the age test.
Example 2. Your spouse was born on February 14,
1993, and died on February 13, 2018. Your spouse is con-
sidered age 25 at the time of death. However, if your
spouse died on February 12, 2018, your spouse isn't con-
sidered age 25 at the time of death and isn't at least age
25 at the end of 2018.
Death of taxpayer. A taxpayer who died in 2018 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, 1994,
he or she isn't considered at least age 25 at the end of
2018 unless he or she was at least age 25 at the time of
death.
Rule 12—You Cannot Be the
Dependent of Another Person
If you aren't filing a joint return, you meet this rule if you
did not check the box under your name that says "Some-
one can claim you as a dependent."
If you are filing a joint return, you meet this rule if you
did not check either box that says "Someone can claim
you as a dependent" or "Someone can claim your spouse
as a dependent."
If you aren't sure whether someone else can claim you
as a dependent, get Pub. 501 and read the rules for 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 2018, 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 do not
check the "Someone can claim you as a dependent"
checkbox. You meet this rule. You can claim the EIC if you
meet all the other requirements.
Example 2. The facts are the same as in Example 1,
except that you earned $2,000. Your parents can claim
you as a dependent but decide not to. You don't meet this
rule. You can’t claim the credit because your parents
could have claimed you as a dependent.
Joint returns. You generally can’t be claimed as a 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
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 you as a dependent just because you
filed a joint return.
Example 2—Return filed to get EIC. The facts are
the same as in Example 1 except no taxes were taken out
of your pay. Also, you and your wife aren't required to file
a tax return, but you file a joint return to claim an EIC of
Page 16 Chapter 3 Rules If You Do Not Have a Qualifying Child
$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 you or your wife as a
dependent.
Rule 13—You Cannot Be a
Qualifying Child of Another
Taxpayer
You are a qualifying child of another taxpayer (your 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. Enter “No” in the
space to the left of line 17 (Form 1040).
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 2018 tax return, and doesn't file a
2018 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.
Rule 14—You Must Have Lived
in the United States More Than
Half of the Year
Your home (and your spouse's, if filing a joint return) must
have been in the United States for more than half the year.
If it wasn't, enter “No” in the space to the left of line 17
(Form 1040).
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.
Chapter 3 Rules If You Do Not Have a Qualifying Child Page 17
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:
• $49,194 ($54,884 for married filing jointly) if you have
three or more qualifying children,
• $45,802 ($51,492 for married filing jointly) if you have
two qualifying children,
• $40,320 ($46,010 for married filing jointly) if you have
one qualifying child, or
• $15,270 ($20,950 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.
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
line 17a.
When using one of those worksheets to figure your
earned income, you will start with the amount on Form
1040, line 1. You will then reduce that amount by any
amount included on that line and described in the follow-
ing 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 Form 1040, line 1, put “PRI” and the
amount on the dotted line next to Form 1040, line 1.
• 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 Form 1040, line 1,
put “DFC” and the amount on the dotted line next to
Form 1040, line 1. This amount may be reported in
box 11 of your Form W-2. If you received such an
amount but box 11 is blank, contact your employer for
the amount received as a pension or an annuity.
• Medicaid waiver payments. 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 1, because you couldn't get a correc-
ted Form W-2, report them as described in the instruc-
tions for Schedule 1 (Form 1040), line 21. For more in-
formation 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 Form 1040,
line 1, subtract that amount from the amount on Form
1040, line 1 and enter the result on line 1 of the worksheet
in Step 5 of the Form 1040 instructions for line 17a. Enter
“Clergy” in the space to the left of line 17 (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
Page 18 Chapter 4 Figuring and Claiming the EIC
Schedule SE and Form 1040, line 1, subtract that amount
from the amount on Form 1040, line 1 and enter the result
on line 1 of the worksheet in Step 5 of the Form 1040 in-
structions for line 17a.
Nontaxable combat pay. You can elect to include
your nontaxable combat pay in earned income for the
earned income credit. If you make the election, you must
include in earned income all nontaxable combat pay you
received.
If you are filing a joint return and both you and your
spouse received nontaxable combat pay, you can each
make your own election. In other words, if one of you
makes the election, the other one can also make it but
doesn't have to.
The amount of your nontaxable combat pay should be
shown on your Form W-2 in box 12 with code Q.
Electing to include nontaxable combat pay in earned 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 than
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.
• $6,750 if you have no children.
• $10,150 if you have one child.
• $14,250 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 $3,461. 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 $3,461 on line 17a of their
Form 1040. They also enter the amount of their nontaxa-
ble combat pay and write "NCP" in the space to the left of
line 17 on Form 1040.
Example 2—Election doesn't increase the EIC.
The facts are the same as Example 1 except George had
nontaxable combat pay of $25,000. When George and
Janice add their nontaxable combat pay to their earned
income, they find their credit to be $2,235. Because the
credit they can get if they don't add the nontaxable com-
bat pay to their earned income is $2,389, they decide not
to make the election. They enter $2,389 on line 17a of
their Form 1040.
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 29 of Pub. 17, Your Federal Income Tax.
How To Figure the EIC Yourself
To figure the EIC yourself, use the EIC Worksheet in the
instructions for Form 1040. If you have a qualifying child,
complete Schedule EIC (discussed later in this chapter)
and attach it to your tax return.
If you want the IRS to figure your EIC for you, see IRS
Will Figure the EIC for You, earlier.
Special Instructions—EIC
Worksheets
You will need to decide whether to use EIC Worksheet A
or EIC Worksheet B to figure the amount of your EIC. This
section explains how to use these worksheets and how to
report the EIC on your return.
EIC Worksheet A. Use EIC Worksheet A if you weren’t
self-employed at any time in 2018 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 2018 or are a member of the
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.CAUTION
!TIP
Chapter 4 Figuring and Claiming the EIC Page 19
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 $5,280, 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.CAUTION
!
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
Figure B. Steps To Follow To Have the IRS Figure Your EICRefund
18 Add lines 16 and 17. These are your total payments
Enter "EIC" in the space to the left of Form 1040, line 17. Then, if you have any of the
types of income described earlier under Inmate’s income, Pension or annuity from
deferred compensation plans, Medicaid waiver payments, or Clergy, follow the
instructions given there. If you received nontaxable combat pay and are electing to
include it in your earned income for the EIC, enter the amount of the nontaxable combat
pay and write "NCP" in the space to the left of Form 1040, line 17. For details, see
Nontaxable combat pay in this chapter.
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 18, 19, 20a, and 22 (Form 1040)).
17 Refundable credits: a. EIC (see inst.)
If you have a qualifying child, complete Schedule EIC and attach it to your tax return.
b. Sch 8812
c. Form 8863
Add any amount from Schedule 5
Page 20 Chapter 4 Figuring and Claiming the EIC
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.
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 2018.
This chapter is for people whose earned income credit
(EIC) for any year after 1996 was denied or reduced by
the IRS. If this applies to you, you may need to complete
Form 8862, Information To Claim Certain Credits After
Disallowance, and attach it to your 2018 return to claim
the credit for 2018. This chapter explains when you need
to attach Form 8862. For more information, see Form
8862 and its instructions.
This chapter also explains the rules for certain people who
can’t claim the EIC for a period of years after their EIC was
denied or reduced.
Form 8862
If your EIC for any year after 1996 was denied or reduced
for any reason other than a math or clerical error, you
must attach a completed Form 8862 to your next tax 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
2018 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.CAUTION
!CAUTION
!
Exception 2. Don't file Form 8862 or take the EIC for:
• 2 years after there was a final determination that your
EIC claim was due to reckless or intentional disregard
of the EIC rules, or
• 10 years after there was a final determination that your
EIC claim was due to fraud.
More information. For details, see Are You Prohibited
From Claiming the EIC for a Period of Years? in this chap-
ter.
The date on which your EIC was denied and the date
on which you file your 2018 return affect whether you
need to attach Form 8862 to your 2018 return or to a later
return. The following examples demonstrate whether
Form 8862 is required for 2018 or 2019.
Example 1—Form 8862 required for 2018. You filed
your 2017 tax return in March 2018 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 2018, 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 2018.
To claim the EIC with a qualifying child on your 2018 re-
turn, you must complete and attach Form 8862 to that re-
turn. However, to claim the EIC without a qualifying child
on your 2018 return, you don't need to file Form 8862.
Example 2—Form 8862 required for 2019. The
facts are the same as in the previous example except that
you received the statutory notice of deficiency in February
2019. Because the 90-day period referred to in the statu-
tory notice isn't over when you are ready to file your return
for 2018, you shouldn't attach Form 8862 to your 2018 re-
turn. However, to claim the EIC with a qualifying child for
2019, you must complete and attach Form 8862 to your
return for that year. To claim the EIC without a qualifying
child for 2019, 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 2018 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.
Chapter 5 Disallowance of the EIC Page 21
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 2018 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 2017 tax return, which you filed in
March 2018. 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 2018, 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 2018. 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 4. The facts are the same as in Example 3,
except that your 2017 EIC wasn’t denied until after you
filed your 2018 return. You can’t claim the EIC for tax year
2019 or 2020. To claim the EIC on your return for 2021
you must complete and attach Form 8862 to your return
for that year.
Example 5—Cannot claim EIC for 10 years. You
claimed the EIC on your 2017 tax return, which you filed in
February 2018. The IRS determined you weren't entitled
to the EIC and that your error was due to fraud. In Sep-
tember 2018, 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 2018.
You can’t claim the EIC for tax years 2018 through 2027.
To claim the EIC on your return for 2028, you must com-
plete and attach Form 8862 to your return for that year.
6.
Detailed Examples
The next few pages contain two detailed examples (with a
filled-in Schedule EIC and EIC Worksheet) that may be
helpful if you have questions about claiming the EIC.
Example 1—Sharon Rose
Sharon Rose is age 63 and retired. She received $7,000
in social security benefits during the year and $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 7 of
Form 1040 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 1040
instructions. In Step 1 she discovers that, because her
AGI ($15,400) isn't less than $15,270, she can’t take the
EIC. She completes the rest of her Form 1040 and files it
with the IRS.
Example 2—Cynthia and Jerry
Grey
Cynthia and Jerry Grey have two children, Kirk, age 10,
and Susanne, age 8. The children lived with Cynthia and
Jerry for all of 2018. Cynthia earned wages of $15,000
and Jerry had wages of $10,000. The Greys received
$525 in interest on their savings account. They had no
other income in 2018.
Cynthia and Jerry have the 2018 Form 1040 and in-
structions. They want to see if they qualify for the EIC, so
they follow the steps in the instructions for line 17a.
Step 1. The amount Cynthia and Jerry entered on Form
1040, line 7, was $25,525. They both have valid social se-
curity 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
$3,500, 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
Page 22 Chapter 6 Detailed Examples
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 $51,492, 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
1040 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 for 2 children under Married filing jointly and
find $5,574. They enter $5,574 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 $5,469 on line 5.
5. They enter $5,469 on line 6. This is the smaller of the
line 2 amount ($5,574) and the line 5 amount
($5,469).
6. The Greys enter $5,469 on line 17a of their Form
1040. They will now complete Schedule EIC (shown
later) and attach it to their return. They will keep the
EIC Worksheet for their records.
Excerpt From EIC Table for Example 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 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–
25,000 25,050 0 2,444 4,376 5,090 0 3,353 5,574 6,288
25,050 25,100 0 2,436 4,365 5,080 0 3,345 5,563 6,278
25,100 25,150 0 2,428 4,354 5,069 0 3,337 5,553 6,267
25,150 25,200 0
25,200 25,250 0 2,412 4,333 5,048 0 3,321 5,532 6,246
25,250 25,300 0 2,404 4,323 5,037 0 3,313 5,521 6,236
25,300 25,350 0 2,396 4,312 5,027 0 3,305 5,511 6,225
25,350 25,400 0 2,388 4,302 5,016 0 3,297 5,500 6,215
25,400 25,450 0 2,380 4,291 5,006 0 3,289 5,490 6,204
25,450 25,500 0 2,372 4,281 4,995 0 3,281 5,479 6,194
25,500 25,550 0 2,364 4,270 4,985 0 3,273 5,469 6,183
25,550 25,600 0 2,356 4,260 4,974 0 3,265 5,458 6,173
25,600 25,650 0 2,348 4,249 4,964 0 3,257 5,447 6,162
25,650 25,700 0 2,340 4,239 4,953 0 3,249 5,437 6,151
25,700 25,750 0 2,332 4,228 4,943 0 3,241 5,426 6,141
25,750 25,800 0 2,324 4,218 4,932 0 3,233 5,416 6,130
2,420 4,344 5,058 0 3,329 5,542 6,257
Chapter 6 Detailed Examples Page 23
Filled-in EIC Worksheet — Cynthia and Jerry GreyIf line 2 is zero, You cannot take the credit.
Enter “No” in the space to the left of Form 1040, line 17.
Worksheet A —2018 EIC —Line 17a
Before you begin: ✓ Be sure you are using the correct worksheet. Use this worksheet only
if you answered “No” to Step 5, question 2. Otherwise, use Worksheet B.
1040
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 1040, line 7.
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 1040, line 17a.
6Part 3
Part 1
Part 2
All Filers Using
Worksheet A
Filers Who
Answered
“No” on
Line 4
Your Earned
Income Credit
• No qualifying children, is the amount on line 3 less than $8,500
($14,200 if married jointly)?
• 1 or more qualifying children, is the amount on line 3 less than $18,700
($24,350 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
1040
CAUTION
◀
◀
✓
✓
25,000
5,574
25,525
5,469
5,469
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 2018.
Page 24 Chapter 6 Detailed Examples
Filled-in Schedule EIC—Cynthia and Jerry GreySCHEDULE EIC
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Earned Income Credit
Qualifying Child Information
▶ Complete and attach to Form 1040 only if you have a qualifying child.
▶ Go to www.irs.gov/ScheduleEIC for the latest information.
1040
EIC
◀ OMB No. 1545-0074
2018
Attachment
Sequence No. 43
Name(s) shown on return Your social security number
Before you begin: • See the instructions for Form 1040, line 17a, 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.
▲!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 1040, line 17a,
unless the child was born and died in
2018. If your child was born and died in
2018 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 1999 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 1999 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 1999 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
2018, 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 2018? 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 2018
• If the child lived with you for more than
half of 2018 but less than 7 months,
enter “7.”
• If the child was born or died in 2018 and
your home was the child’s home for more
than half the time he or she was alive
during 2018, 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 1040) 2018
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
Chapter 6 Detailed Examples Page 25
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.
Tax reform. Major tax reform legislation impacting indi-
viduals, businesses, and tax-exempt entities was enacted
in the Tax Cuts and Jobs Act on December 22, 2017. Go
to IRS.gov/TaxReform for information and updates on
how this legislation affects your taxes.
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 $55,000
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 to see if you qualify
to use brand-name software to prepare and e-file your
federal tax return for free.
• VITA. Go to IRS.gov/VITA, download the free IRS2Go
app, or call 800-906-9887 to find the nearest VITA lo-
cation for free tax return preparation.
• TCE. Go to IRS.gov/TCE, download the free IRS2Go
app, or call 888-227-7669 to find the nearest TCE lo-
cation for free tax return preparation.
Getting answers to your tax questions. On
IRS.gov, get answers to your tax questions any-
time, anywhere.
• Go to IRS.gov/Help for a variety of tools that will help
you get answers to some of the most common tax
questions.
• Go to IRS.gov/ITA for the Interactive Tax Assistant, a
tool that will ask you questions on a number of tax law
topics and provide answers. You can print the entire
interview and the final response for your records.
• Go to IRS.gov/Pub17 to get Pub. 17, Your Federal In-
come Tax for Individuals, which features details on
tax-saving opportunities, 2018 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 24 months of your payment history.
• Go to IRS.gov/SecureAccess to review the required
identity authentication process.
Using direct deposit. The fastest way to receive a tax
refund is to combine direct deposit and IRS e-file. Direct
deposit securely and electronically transfers your refund
directly into your financial account. Eight in 10 taxpayers
use direct deposit to receive their refund. The IRS issues
more than 90% of refunds in less than 21 days.
Refund timing for returns claiming certain credits.
The IRS can’t issue refunds before mid-February 2019 for
returns that claimed the earned income credit (EIC) or the
additional child tax credit (ACTC). This applies to the en-
tire refund, not just the portion associated with these cred-
its.
Getting a transcript or copy of a return. The quickest
way to get a copy of your tax transcript is to go to IRS.gov/
Transcripts. Click on either "Get Transcript Online" or "Get
Transcript by Mail" to order a copy of your transcript. If
you prefer, you can:
• Order your transcript by calling 800-908-9946, or
• 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/
EITCAssistant) 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 and
can help you perform a “paycheck checkup.”
Page 26 Chapter 7 How To Get Tax Help
• 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.
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.
• If your SSN has been lost or stolen or you suspect
you’re a victim of tax-related identity theft, visit
IRS.gov/IdentityTheft to learn what steps you should
take.
Checking on the status of your refund.
• Go to IRS.gov/Refunds.
• The IRS can’t issue refunds before mid-February 2019
for returns that claimed the EIC or the ACTC. This ap-
plies to the entire refund, not just the portion associ-
ated with these credits.
• Download the official IRS2Go app to your mobile de-
vice to check your refund status.
• Call the automated refund hotline at 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 return 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.
Chapter 7 How To Get Tax Help Page 27
The Taxpayer Advocate
Service (TAS) Is Here To Help
You
What is TAS?
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. Their job is
to ensure that every taxpayer is treated fairly and that you
know and understand your rights under the Taxpayer Bill
of Rights.
How Can You Learn About Your
Taxpayer Rights?
The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to
TaxpayerAdvocate.IRS.gov to help you understand what
these rights mean to you and how they apply. These are
your rights. Know them. Use them.
What Can TAS Do For You?
TAS can help you resolve problems that you can’t resolve
with the IRS. And their service is free. If you qualify for
their assistance, you will be assigned to one advocate
who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help
you if:
• Your problem is causing financial difficulty for you,
your family, or your business;
• You face (or your business is facing) an immediate
threat of adverse action; or
• You’ve tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn’t responded by the
date promised.
How Can You Reach TAS?
TAS has offices in every state, the District of Columbia,
and Puerto Rico. Your local advocate’s number is in your
local directory and at TaxpayerAdvocate.IRS.gov/
Contact-Us. You can also call them at 877-777-4778.
How Else Does TAS Help Taxpayers?
TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
please report it to them at IRS.gov/SAMS.
TAS also has a website, Tax Reform Changes, which
shows you how the new tax law may change your future
tax filings and helps you plan for these changes. The in-
formation is categorized by tax topic in the order of the
IRS Form 1040. Go to TaxChanges.us for more informa-
tion.
Low Income Taxpayer Clinics (LITCs)
LITCs are independent from the IRS. LITCs represent in-
dividuals whose income is below a certain level and need
to resolve tax problems with the IRS, such as audits, ap-
peals, and tax collection disputes. In addition, clinics can
provide information about taxpayer rights and responsibili-
ties in different languages for individuals who speak Eng-
lish 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 Pub.
4134, Low Income Taxpayer Clinic List.
Page 28 Publication 596 (2018)
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:
• $15,270 ($20,950 for married filing jointly) if you don't have a qualifying child,
• $40,320 ($46,010 for married filing jointly) if you have one qualifying child,
• $45,802 ($51,492 for married filing jointly) if you have two qualifying children, or
• $49,194 ($54,884 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 2018 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 $3,500 or less? (See Rule 6.)
6. Is your total earned income at least $1 but less than:
• $15,270 ($20,950 for married filing jointly) if you don't have a qualifying child,
• $40,320 ($46,010 for married filing jointly) if you have one qualifying child,
• $45,802 ($51,492 for married filing jointly) if you have two qualifying children, or
• $49,194 ($54,884 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 2018 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 2018? (See Rule 11.)
11. Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else's return or (b) you are filing a joint return.
Otherwise, answer “No.” (See Rule 12.)
12. Was your main home (and your spouse's if filing a joint return) in the United States for more than half the year? (See
Rule 14.)
*PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. (If you have
more than one child, you can claim the EIC as long as you answer “Yes” to questions 1 through 7 and can answer “Yes” to
questions 8 and 9 for at least one child.) Remember to fill out Schedule EIC and attach it to your Form 1040. If you answered “Yes”
to questions 1 through 7 and “No” to question 8, answer questions 10 through 12 to see if you can claim the EIC without a
qualifying child.
PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim
the EIC.
If you answered “No” to any question that applies to you: You can’t claim the EIC.
Publication 596 (2018) Page 29
2018 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)
Page 30 Publication 596 (2018)
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 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004
6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026
6,750 6,800 519 2,304 2,710 3,049 519 2,304 2,710 3,049
6,800 6,850 519 2,321 2,730 3,071 519 2,321 2,730 3,071
6,850 6,900 519 2,338 2,750 3,094 519 2,338 2,750 3,094
6,900 6,950 519 2,355 2,770 3,116 519 2,355 2,770 3,116
6,950 7,000 519 2,372 2,790 3,139 519 2,372 2,790 3,139
7,000 7,050 519 2,389 2,810 3,161 519 2,389 2,810 3,161
7,050 7,100 519 2,406 2,830 3,184 519 2,406 2,830 3,184
7,100 7,150 519 2,423 2,850 3,206 519 2,423 2,850 3,206
7,150 7,200 519 2,440 2,870 3,229 519 2,440 2,870 3,229
7,200 7,250 519 2,457 2,890 3,251 519 2,457 2,890 3,251
7,250 7,300 519 2,474 2,910 3,274 519 2,474 2,910 3,274
7,300 7,350 519 2,491 2,930 3,296 519 2,491 2,930 3,296
7,350 7,400 519 2,508 2,950 3,319 519 2,508 2,950 3,319
7,400 7,450 519 2,525 2,970 3,341 519 2,525 2,970 3,341
7,450 7,500 519 2,542 2,990 3,364 519 2,542 2,990 3,364
7,500 7,550 519 2,559 3,010 3,386 519 2,559 3,010 3,386
7,550 7,600 519 2,576 3,030 3,409 519 2,576 3,030 3,409
7,600 7,650 519 2,593 3,050 3,431 519 2,593 3,050 3,431
7,650 7,700 519 2,610 3,070 3,454 519 2,610 3,070 3,454
7,700 7,750 519 2,627 3,090 3,476 519 2,627 3,090 3,476
7,750 7,800 519 2,644 3,110 3,499 519 2,644 3,110 3,499
7,800 7,850 519 2,661 3,130 3,521 519 2,661 3,130 3,521
7,850 7,900 519 2,678 3,150 3,544 519 2,678 3,150 3,544
7,900 7,950 519 2,695 3,170 3,566 519 2,695 3,170 3,566
7,950 8,000 519 2,712 3,190 3,589 519 2,712 3,190 3,589
8,000 8,050 519 2,729 3,210 3,611 519 2,729 3,210 3,611
8,050 8,100 519 2,746 3,230 3,634 519 2,746 3,230 3,634
8,100 8,150 519 2,763 3,250 3,656 519 2,763 3,250 3,656
8,150 8,200 519 2,780 3,270 3,679 519 2,780 3,270 3,679
8,200 8,250 519 2,797 3,290 3,701 519 2,797 3,290 3,701
8,250 8,300 519 2,814 3,310 3,724 519 2,814 3,310 3,724
8,300 8,350 519 2,831 3,330 3,746 519 2,831 3,330 3,746
8,350 8,400 519 2,848 3,350 3,769 519 2,848 3,350 3,769
8,400 8,450 519 2,865 3,370 3,791 519 2,865 3,370 3,791
8,450 8,500 519 2,882 3,390 3,814 519 2,882 3,390 3,814
8,500 8,550 516 2,899 3,410 3,836 519 2,899 3,410 3,836
8,550 8,600 512 2,916 3,430 3,859 519 2,916 3,430 3,859
8,600 8,650 508 2,933 3,450 3,881 519 2,933 3,450 3,881
8,650 8,700 505 2,950 3,470 3,904 519 2,950 3,470 3,904
8,700 8,750 501 2,967 3,490 3,926 519 2,967 3,490 3,926
8,750 8,800 497 2,984 3,510 3,949 519 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 8,850 493 3,001 3,530 3,971 519 3,001 3,530 3,971
8,850 8,900 489 3,018 3,550 3,994 519 3,018 3,550 3,994
8,900 8,950 485 3,035 3,570 4,016 519 3,035 3,570 4,016
8,950 9,000 482 3,052 3,590 4,039 519 3,052 3,590 4,039
9,000 9,050 478 3,069 3,610 4,061 519 3,069 3,610 4,061
9,050 9,100 474 3,086 3,630 4,084 519 3,086 3,630 4,084
9,100 9,150 470 3,103 3,650 4,106 519 3,103 3,650 4,106
9,150 9,200 466 3,120 3,670 4,129 519 3,120 3,670 4,129
9,200 9,250 462 3,137 3,690 4,151 519 3,137 3,690 4,151
9,250 9,300 459 3,154 3,710 4,174 519 3,154 3,710 4,174
9,300 9,350 455 3,171 3,730 4,196 519 3,171 3,730 4,196
9,350 9,400 451 3,188 3,750 4,219 519 3,188 3,750 4,219
9,400 9,450 447 3,205 3,770 4,241 519 3,205 3,770 4,241
9,450 9,500 443 3,222 3,790 4,264 519 3,222 3,790 4,264
9,500 9,550 439 3,239 3,810 4,286 519 3,239 3,810 4,286
9,550 9,600 436 3,256 3,830 4,309 519 3,256 3,830 4,309
9,600 9,650 432 3,273 3,850 4,331 519 3,273 3,850 4,331
9,650 9,700 428 3,290 3,870 4,354 519 3,290 3,870 4,354
9,700 9,750 424 3,307 3,890 4,376 519 3,307 3,890 4,376
9,750 9,800 420 3,324 3,910 4,399 519 3,324 3,910 4,399
9,800 9,850 417 3,341 3,930 4,421 519 3,341 3,930 4,421
9,850 9,900 413 3,358 3,950 4,444 519 3,358 3,950 4,444
9,900 9,950 409 3,375 3,970 4,466 519 3,375 3,970 4,466
9,950 10,000 405 3,392 3,990 4,489 519 3,392 3,990 4,489
10,000 10,050 401 3,409 4,010 4,511 519 3,409 4,010 4,511
10,050 10,100 397 3,426 4,030 4,534 519 3,426 4,030 4,534
10,100 10,150 394 3,443 4,050 4,556 519 3,443 4,050 4,556
10,150 10,200 390 3,461 4,070 4,579 519 3,461 4,070 4,579
10,200 10,250 386 3,461 4,090 4,601 519 3,461 4,090 4,601
10,250 10,300 382 3,461 4,110 4,624 519 3,461 4,110 4,624
10,300 10,350 378 3,461 4,130 4,646 519 3,461 4,130 4,646
10,350 10,400 374 3,461 4,150 4,669 519 3,461 4,150 4,669
10,400 10,450 371 3,461 4,170 4,691 519 3,461 4,170 4,691
10,450 10,500 367 3,461 4,190 4,714 519 3,461 4,190 4,714
10,500 10,550 363 3,461 4,210 4,736 519 3,461 4,210 4,736
10,550 10,600 359 3,461 4,230 4,759 519 3,461 4,230 4,759
10,600 10,650 355 3,461 4,250 4,781 519 3,461 4,250 4,781
10,650 10,700 352 3,461 4,270 4,804 519 3,461 4,270 4,804
10,700 10,750 348 3,461 4,290 4,826 519 3,461 4,290 4,826
10,750 10,800 344 3,461 4,310 4,849 519 3,461 4,310 4,849
10,800 10,850 340 3,461 4,330 4,871 519 3,461 4,330 4,871
10,850 10,900 336 3,461 4,350 4,894 519 3,461 4,350 4,894
10,900 10,950 332 3,461 4,370 4,916 519 3,461 4,370 4,916
10,950 11,000 329 3,461 4,390 4,939 519 3,461 4,390 4,939
11,000 11,050 325 3,461 4,410 4,961 519 3,461 4,410 4,961
11,050 11,100 321 3,461 4,430 4,984 519 3,461 4,430 4,984
11,100 11,150 317 3,461 4,450 5,006 519 3,461 4,450 5,006
11,150 11,200 313 3,461 4,470 5,029 519 3,461 4,470 5,029
11,200 11,250 309 3,461 4,490 5,051 519 3,461 4,490 5,051
11,250 11,300 306 3,461 4,510 5,074 519 3,461 4,510 5,074
11,300 11,350 302 3,461 4,530 5,096 519 3,461 4,530 5,096
11,350 11,400 298 3,461 4,550 5,119 519 3,461 4,550 5,119
11,400 11,450 294 3,461 4,570 5,141 519 3,461 4,570 5,141
11,450 11,500 290 3,461 4,590 5,164 519 3,461 4,590 5,164
11,500 11,550 286 3,461 4,610 5,186 519 3,461 4,610 5,186
11,550 11,600 283 3,461 4,630 5,209 519 3,461 4,630 5,209
11,600 11,650 279 3,461 4,650 5,231 519 3,461 4,650 5,231
11,650 11,700 275 3,461 4,670 5,254 519 3,461 4,670 5,254
11,700 11,750 271 3,461 4,690 5,276 519 3,461 4,690 5,276
11,750 11,800 267 3,461 4,710 5,299 519 3,461 4,710 5,299
11,800 11,850 264 3,461 4,730 5,321 519 3,461 4,730 5,321
11,850 11,900 260 3,461 4,750 5,344 519 3,461 4,750 5,344
11,900 11,950 256 3,461 4,770 5,366 519 3,461 4,770 5,366
11,950 12,000 252 3,461 4,790 5,389 519 3,461 4,790 5,389
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Publication 596 (2018) 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–
12,000 12,050 248 3,461 4,810 5,411 519 3,461 4,810 5,411
12,050 12,100 244 3,461 4,830 5,434 519 3,461 4,830 5,434
12,100 12,150 241 3,461 4,850 5,456 519 3,461 4,850 5,456
12,150 12,200 237 3,461 4,870 5,479 519 3,461 4,870 5,479
12,200 12,250 233 3,461 4,890 5,501 519 3,461 4,890 5,501
12,250 12,300 229 3,461 4,910 5,524 519 3,461 4,910 5,524
12,300 12,350 225 3,461 4,930 5,546 519 3,461 4,930 5,546
12,350 12,400 221 3,461 4,950 5,569 519 3,461 4,950 5,569
12,400 12,450 218 3,461 4,970 5,591 519 3,461 4,970 5,591
12,450 12,500 214 3,461 4,990 5,614 519 3,461 4,990 5,614
12,500 12,550 210 3,461 5,010 5,636 519 3,461 5,010 5,636
12,550 12,600 206 3,461 5,030 5,659 519 3,461 5,030 5,659
12,600 12,650 202 3,461 5,050 5,681 519 3,461 5,050 5,681
12,650 12,700 199 3,461 5,070 5,704 519 3,461 5,070 5,704
12,700 12,750 195 3,461 5,090 5,726 519 3,461 5,090 5,726
12,750 12,800 191 3,461 5,110 5,749 519 3,461 5,110 5,749
12,800 12,850 187 3,461 5,130 5,771 519 3,461 5,130 5,771
12,850 12,900 183 3,461 5,150 5,794 519 3,461 5,150 5,794
12,900 12,950 179 3,461 5,170 5,816 519 3,461 5,170 5,816
12,950 13,000 176 3,461 5,190 5,839 519 3,461 5,190 5,839
13,000 13,050 172 3,461 5,210 5,861 519 3,461 5,210 5,861
13,050 13,100 168 3,461 5,230 5,884 519 3,461 5,230 5,884
13,100 13,150 164 3,461 5,250 5,906 519 3,461 5,250 5,906
13,150 13,200 160 3,461 5,270 5,929 519 3,461 5,270 5,929
13,200 13,250 156 3,461 5,290 5,951 519 3,461 5,290 5,951
13,250 13,300 153 3,461 5,310 5,974 519 3,461 5,310 5,974
13,300 13,350 149 3,461 5,330 5,996 519 3,461 5,330 5,996
13,350 13,400 145 3,461 5,350 6,019 519 3,461 5,350 6,019
13,400 13,450 141 3,461 5,370 6,041 519 3,461 5,370 6,041
13,450 13,500 137 3,461 5,390 6,064 519 3,461 5,390 6,064
13,500 13,550 133 3,461 5,410 6,086 519 3,461 5,410 6,086
13,550 13,600 130 3,461 5,430 6,109 519 3,461 5,430 6,109
13,600 13,650 126 3,461 5,450 6,131 519 3,461 5,450 6,131
13,650 13,700 122 3,461 5,470 6,154 519 3,461 5,470 6,154
13,700 13,750 118 3,461 5,490 6,176 519 3,461 5,490 6,176
13,750 13,800 114 3,461 5,510 6,199 519 3,461 5,510 6,199
13,800 13,850 111 3,461 5,530 6,221 519 3,461 5,530 6,221
13,850 13,900 107 3,461 5,550 6,244 519 3,461 5,550 6,244
13,900 13,950 103 3,461 5,570 6,266 519 3,461 5,570 6,266
13,950 14,000 99 3,461 5,590 6,289 519 3,461 5,590 6,289
14,000 14,050 95 3,461 5,610 6,311 519 3,461 5,610 6,311
14,050 14,100 91 3,461 5,630 6,334 519 3,461 5,630 6,334
14,100 14,150 88 3,461 5,650 6,356 519 3,461 5,650 6,356
14,150 14,200 84 3,461 5,670 6,379 519 3,461 5,670 6,379
14,200 14,250 80 3,461 5,690 6,401 514 3,461 5,690 6,401
14,250 14,300 76 3,461 5,716 6,431 511 3,461 5,716 6,431
14,300 14,350 72 3,461 5,716 6,431 507 3,461 5,716 6,431
14,350 14,400 68 3,461 5,716 6,431 503 3,461 5,716 6,431
14,400 14,450 65 3,461 5,716 6,431 499 3,461 5,716 6,431
14,450 14,500 61 3,461 5,716 6,431 495 3,461 5,716 6,431
14,500 14,550 57 3,461 5,716 6,431 492 3,461 5,716 6,431
14,550 14,600 53 3,461 5,716 6,431 488 3,461 5,716 6,431
14,600 14,650 49 3,461 5,716 6,431 484 3,461 5,716 6,431
14,650 14,700 46 3,461 5,716 6,431 480 3,461 5,716 6,431
14,700 14,750 42 3,461 5,716 6,431 476 3,461 5,716 6,431
14,750 14,800 38 3,461 5,716 6,431 472 3,461 5,716 6,431
14,800 14,850 34 3,461 5,716 6,431 469 3,461 5,716 6,431
14,850 14,900 30 3,461 5,716 6,431 465 3,461 5,716 6,431
14,900 14,950 26 3,461 5,716 6,431 461 3,461 5,716 6,431
14,950 15,000 23 3,461 5,716 6,431 457 3,461 5,716 6,431
15,000 15,050 19 3,461 5,716 6,431 453 3,461 5,716 6,431
15,050 15,100 15 3,461 5,716 6,431 449 3,461 5,716 6,431
15,100 15,150 11 3,461 5,716 6,431 446 3,461 5,716 6,431
15,150 15,200 7 3,461 5,716 6,431 442 3,461 5,716 6,431
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 3 3,461 5,716 6,431 438 3,461 5,716 6,431
15,250 15,300 * 3,461 5,716 6,431 434 3,461 5,716 6,431
15,300 15,350 0 3,461 5,716 6,431 430 3,461 5,716 6,431
15,350 15,400 0 3,461 5,716 6,431 426 3,461 5,716 6,431
15,400 15,450 0 3,461 5,716 6,431 423 3,461 5,716 6,431
15,450 15,500 0 3,461 5,716 6,431 419 3,461 5,716 6,431
15,500 15,550 0 3,461 5,716 6,431 415 3,461 5,716 6,431
15,550 15,600 0 3,461 5,716 6,431 411 3,461 5,716 6,431
15,600 15,650 0 3,461 5,716 6,431 407 3,461 5,716 6,431
15,650 15,700 0 3,461 5,716 6,431 404 3,461 5,716 6,431
15,700 15,750 0 3,461 5,716 6,431 400 3,461 5,716 6,431
15,750 15,800 0 3,461 5,716 6,431 396 3,461 5,716 6,431
15,800 15,850 0 3,461 5,716 6,431 392 3,461 5,716 6,431
15,850 15,900 0 3,461 5,716 6,431 388 3,461 5,716 6,431
15,900 15,950 0 3,461 5,716 6,431 384 3,461 5,716 6,431
15,950 16,000 0 3,461 5,716 6,431 381 3,461 5,716 6,431
16,000 16,050 0 3,461 5,716 6,431 377 3,461 5,716 6,431
16,050 16,100 0 3,461 5,716 6,431 373 3,461 5,716 6,431
16,100 16,150 0 3,461 5,716 6,431 369 3,461 5,716 6,431
16,150 16,200 0 3,461 5,716 6,431 365 3,461 5,716 6,431
16,200 16,250 0 3,461 5,716 6,431 361 3,461 5,716 6,431
16,250 16,300 0 3,461 5,716 6,431 358 3,461 5,716 6,431
16,300 16,350 0 3,461 5,716 6,431 354 3,461 5,716 6,431
16,350 16,400 0 3,461 5,716 6,431 350 3,461 5,716 6,431
16,400 16,450 0 3,461 5,716 6,431 346 3,461 5,716 6,431
16,450 16,500 0 3,461 5,716 6,431 342 3,461 5,716 6,431
16,500 16,550 0 3,461 5,716 6,431 339 3,461 5,716 6,431
16,550 16,600 0 3,461 5,716 6,431 335 3,461 5,716 6,431
16,600 16,650 0 3,461 5,716 6,431 331 3,461 5,716 6,431
16,650 16,700 0 3,461 5,716 6,431 327 3,461 5,716 6,431
16,700 16,750 0 3,461 5,716 6,431 323 3,461 5,716 6,431
16,750 16,800 0 3,461 5,716 6,431 319 3,461 5,716 6,431
16,800 16,850 0 3,461 5,716 6,431 316 3,461 5,716 6,431
16,850 16,900 0 3,461 5,716 6,431 312 3,461 5,716 6,431
16,900 16,950 0 3,461 5,716 6,431 308 3,461 5,716 6,431
16,950 17,000 0 3,461 5,716 6,431 304 3,461 5,716 6,431
17,000 17,050 0 3,461 5,716 6,431 300 3,461 5,716 6,431
17,050 17,100 0 3,461 5,716 6,431 296 3,461 5,716 6,431
17,100 17,150 0 3,461 5,716 6,431 293 3,461 5,716 6,431
17,150 17,200 0 3,461 5,716 6,431 289 3,461 5,716 6,431
17,200 17,250 0 3,461 5,716 6,431 285 3,461 5,716 6,431
17,250 17,300 0 3,461 5,716 6,431 281 3,461 5,716 6,431
17,300 17,350 0 3,461 5,716 6,431 277 3,461 5,716 6,431
17,350 17,400 0 3,461 5,716 6,431 273 3,461 5,716 6,431
17,400 17,450 0 3,461 5,716 6,431 270 3,461 5,716 6,431
17,450 17,500 0 3,461 5,716 6,431 266 3,461 5,716 6,431
17,500 17,550 0 3,461 5,716 6,431 262 3,461 5,716 6,431
17,550 17,600 0 3,461 5,716 6,431 258 3,461 5,716 6,431
17,600 17,650 0 3,461 5,716 6,431 254 3,461 5,716 6,431
17,650 17,700 0 3,461 5,716 6,431 251 3,461 5,716 6,431
17,700 17,750 0 3,461 5,716 6,431 247 3,461 5,716 6,431
17,750 17,800 0 3,461 5,716 6,431 243 3,461 5,716 6,431
17,800 17,850 0 3,461 5,716 6,431 239 3,461 5,716 6,431
17,850 17,900 0 3,461 5,716 6,431 235 3,461 5,716 6,431
17,900 17,950 0 3,461 5,716 6,431 231 3,461 5,716 6,431
17,950 18,000 0 3,461 5,716 6,431 228 3,461 5,716 6,431
18,000 18,050 0 3,461 5,716 6,431 224 3,461 5,716 6,431
18,050 18,100 0 3,461 5,716 6,431 220 3,461 5,716 6,431
18,100 18,150 0 3,461 5,716 6,431 216 3,461 5,716 6,431
18,150 18,200 0 3,461 5,716 6,431 212 3,461 5,716 6,431
18,200 18,250 0 3,461 5,716 6,431 208 3,461 5,716 6,431
18,250 18,300 0 3,461 5,716 6,431 205 3,461 5,716 6,431
18,300 18,350 0 3,461 5,716 6,431 201 3,461 5,716 6,431
18,350 18,400 0 3,461 5,716 6,431 197 3,461 5,716 6,431
* If the amount you are looking up from the worksheet is at least $15,250 but less than $15,270, and you have no qualifying child, your credit is 1. If the
amount you are looking up from the worksheet is $15,270 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)
Page 32 Publication 596 (2018)
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 3,461 5,716 6,431 193 3,461 5,716 6,431
18,450 18,500 0 3,461 5,716 6,431 189 3,461 5,716 6,431
18,500 18,550 0 3,461 5,716 6,431 186 3,461 5,716 6,431
18,550 18,600 0 3,461 5,716 6,431 182 3,461 5,716 6,431
18,600 18,650 0 3,461 5,716 6,431 178 3,461 5,716 6,431
18,650 18,700 0 3,461 5,716 6,431 174 3,461 5,716 6,431
18,700 18,750 0 3,451 5,702 6,417 170 3,461 5,716 6,431
18,750 18,800 0 3,443 5,692 6,406 166 3,461 5,716 6,431
18,800 18,850 0 3,435 5,681 6,396 163 3,461 5,716 6,431
18,850 18,900 0 3,427 5,671 6,385 159 3,461 5,716 6,431
18,900 18,950 0 3,419 5,660 6,375 155 3,461 5,716 6,431
18,950 19,000 0 3,411 5,650 6,364 151 3,461 5,716 6,431
19,000 19,050 0 3,403 5,639 6,354 147 3,461 5,716 6,431
19,050 19,100 0 3,395 5,629 6,343 143 3,461 5,716 6,431
19,100 19,150 0 3,387 5,618 6,333 140 3,461 5,716 6,431
19,150 19,200 0 3,379 5,608 6,322 136 3,461 5,716 6,431
19,200 19,250 0 3,371 5,597 6,312 132 3,461 5,716 6,431
19,250 19,300 0 3,363 5,586 6,301 128 3,461 5,716 6,431
19,300 19,350 0 3,355 5,576 6,290 124 3,461 5,716 6,431
19,350 19,400 0 3,347 5,565 6,280 120 3,461 5,716 6,431
19,400 19,450 0 3,339 5,555 6,269 117 3,461 5,716 6,431
19,450 19,500 0 3,331 5,544 6,259 113 3,461 5,716 6,431
19,500 19,550 0 3,323 5,534 6,248 109 3,461 5,716 6,431
19,550 19,600 0 3,315 5,523 6,238 105 3,461 5,716 6,431
19,600 19,650 0 3,307 5,513 6,227 101 3,461 5,716 6,431
19,650 19,700 0 3,299 5,502 6,217 98 3,461 5,716 6,431
19,700 19,750 0 3,291 5,492 6,206 94 3,461 5,716 6,431
19,750 19,800 0 3,283 5,481 6,196 90 3,461 5,716 6,431
19,800 19,850 0 3,275 5,471 6,185 86 3,461 5,716 6,431
19,850 19,900 0 3,267 5,460 6,175 82 3,461 5,716 6,431
19,900 19,950 0 3,259 5,450 6,164 78 3,461 5,716 6,431
19,950 20,000 0 3,251 5,439 6,154 75 3,461 5,716 6,431
20,000 20,050 0 3,243 5,429 6,143 71 3,461 5,716 6,431
20,050 20,100 0 3,235 5,418 6,133 67 3,461 5,716 6,431
20,100 20,150 0 3,227 5,407 6,122 63 3,461 5,716 6,431
20,150 20,200 0 3,219 5,397 6,111 59 3,461 5,716 6,431
20,200 20,250 0 3,211 5,386 6,101 55 3,461 5,716 6,431
20,250 20,300 0 3,203 5,376 6,090 52 3,461 5,716 6,431
20,300 20,350 0 3,195 5,365 6,080 48 3,461 5,716 6,431
20,350 20,400 0 3,187 5,355 6,069 44 3,461 5,716 6,431
20,400 20,450 0 3,179 5,344 6,059 40 3,461 5,716 6,431
20,450 20,500 0 3,171 5,334 6,048 36 3,461 5,716 6,431
20,500 20,550 0 3,163 5,323 6,038 33 3,461 5,716 6,431
20,550 20,600 0 3,155 5,313 6,027 29 3,461 5,716 6,431
20,600 20,650 0 3,147 5,302 6,017 25 3,461 5,716 6,431
20,650 20,700 0 3,139 5,292 6,006 21 3,461 5,716 6,431
20,700 20,750 0 3,131 5,281 5,996 17 3,461 5,716 6,431
20,750 20,800 0 3,123 5,271 5,985 13 3,461 5,716 6,431
20,800 20,850 0 3,115 5,260 5,975 10 3,461 5,716 6,431
20,850 20,900 0 3,107 5,250 5,964 6 3,461 5,716 6,431
20,900 20,950 0 3,099 5,239 5,953 * 3,461 5,716 6,431
20,950 21,000 0 3,091 5,228 5,943 0 3,461 5,716 6,431
21,000 21,050 0 3,083 5,218 5,932 0 3,461 5,716 6,431
21,050 21,100 0 3,075 5,207 5,922 0 3,461 5,716 6,431
21,100 21,150 0 3,067 5,197 5,911 0 3,461 5,716 6,431
21,150 21,200 0 3,059 5,186 5,901 0 3,461 5,716 6,431
21,200 21,250 0 3,051 5,176 5,890 0 3,461 5,716 6,431
21,250 21,300 0 3,043 5,165 5,880 0 3,461 5,716 6,431
21,300 21,350 0 3,035 5,155 5,869 0 3,461 5,716 6,431
21,350 21,400 0 3,027 5,144 5,859 0 3,461 5,716 6,431
21,400 21,450 0 3,019 5,134 5,848 0 3,461 5,716 6,431
21,450 21,500 0 3,011 5,123 5,838 0 3,461 5,716 6,431
21,500 21,550 0 3,003 5,113 5,827 0 3,461 5,716 6,431
21,550 21,600 0 2,995 5,102 5,817 0 3,461 5,716 6,431
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 2,987 5,092 5,806 0 3,461 5,716 6,431
21,650 21,700 0 2,979 5,081 5,796 0 3,461 5,716 6,431
21,700 21,750 0 2,971 5,071 5,785 0 3,461 5,716 6,431
21,750 21,800 0 2,963 5,060 5,774 0 3,461 5,716 6,431
21,800 21,850 0 2,955 5,049 5,764 0 3,461 5,716 6,431
21,850 21,900 0 2,947 5,039 5,753 0 3,461 5,716 6,431
21,900 21,950 0 2,939 5,028 5,743 0 3,461 5,716 6,431
21,950 22,000 0 2,931 5,018 5,732 0 3,461 5,716 6,431
22,000 22,050 0 2,923 5,007 5,722 0 3,461 5,716 6,431
22,050 22,100 0 2,915 4,997 5,711 0 3,461 5,716 6,431
22,100 22,150 0 2,907 4,986 5,701 0 3,461 5,716 6,431
22,150 22,200 0 2,900 4,976 5,690 0 3,461 5,716 6,431
22,200 22,250 0 2,892 4,965 5,680 0 3,461 5,716 6,431
22,250 22,300 0 2,884 4,955 5,669 0 3,461 5,716 6,431
22,300 22,350 0 2,876 4,944 5,659 0 3,461 5,716 6,431
22,350 22,400 0 2,868 4,934 5,648 0 3,461 5,716 6,431
22,400 22,450 0 2,860 4,923 5,638 0 3,461 5,716 6,431
22,450 22,500 0 2,852 4,913 5,627 0 3,461 5,716 6,431
22,500 22,550 0 2,844 4,902 5,617 0 3,461 5,716 6,431
22,550 22,600 0 2,836 4,892 5,606 0 3,461 5,716 6,431
22,600 22,650 0 2,828 4,881 5,595 0 3,461 5,716 6,431
22,650 22,700 0 2,820 4,870 5,585 0 3,461 5,716 6,431
22,700 22,750 0 2,812 4,860 5,574 0 3,461 5,716 6,431
22,750 22,800 0 2,804 4,849 5,564 0 3,461 5,716 6,431
22,800 22,850 0 2,796 4,839 5,553 0 3,461 5,716 6,431
22,850 22,900 0 2,788 4,828 5,543 0 3,461 5,716 6,431
22,900 22,950 0 2,780 4,818 5,532 0 3,461 5,716 6,431
22,950 23,000 0 2,772 4,807 5,522 0 3,461 5,716 6,431
23,000 23,050 0 2,764 4,797 5,511 0 3,461 5,716 6,431
23,050 23,100 0 2,756 4,786 5,501 0 3,461 5,716 6,431
23,100 23,150 0 2,748 4,776 5,490 0 3,461 5,716 6,431
23,150 23,200 0 2,740 4,765 5,480 0 3,461 5,716 6,431
23,200 23,250 0 2,732 4,755 5,469 0 3,461 5,716 6,431
23,250 23,300 0 2,724 4,744 5,459 0 3,461 5,716 6,431
23,300 23,350 0 2,716 4,734 5,448 0 3,461 5,716 6,431
23,350 23,400 0 2,708 4,723 5,438 0 3,461 5,716 6,431
23,400 23,450 0 2,700 4,712 5,427 0 3,461 5,716 6,431
23,450 23,500 0 2,692 4,702 5,416 0 3,461 5,716 6,431
23,500 23,550 0 2,684 4,691 5,406 0 3,461 5,716 6,431
23,550 23,600 0 2,676 4,681 5,395 0 3,461 5,716 6,431
23,600 23,650 0 2,668 4,670 5,385 0 3,461 5,716 6,431
23,650 23,700 0 2,660 4,660 5,374 0 3,461 5,716 6,431
23,700 23,750 0 2,652 4,649 5,364 0 3,461 5,716 6,431
23,750 23,800 0 2,644 4,639 5,353 0 3,461 5,716 6,431
23,800 23,850 0 2,636 4,628 5,343 0 3,461 5,716 6,431
23,850 23,900 0 2,628 4,618 5,332 0 3,461 5,716 6,431
23,900 23,950 0 2,620 4,607 5,322 0 3,461 5,716 6,431
23,950 24,000 0 2,612 4,597 5,311 0 3,461 5,716 6,431
24,000 24,050 0 2,604 4,586 5,301 0 3,461 5,716 6,431
24,050 24,100 0 2,596 4,576 5,290 0 3,461 5,716 6,431
24,100 24,150 0 2,588 4,565 5,280 0 3,461 5,716 6,431
24,150 24,200 0 2,580 4,555 5,269 0 3,461 5,716 6,431
24,200 24,250 0 2,572 4,544 5,259 0 3,461 5,716 6,431
24,250 24,300 0 2,564 4,533 5,248 0 3,461 5,716 6,431
24,300 24,350 0 2,556 4,523 5,237 0 3,461 5,716 6,431
24,350 24,400 0 2,548 4,512 5,227 0 3,457† 5,711† 6,425†
24,400 24,450 0 2,540 4,502 5,216 0 3,449 5,700 6,415
24,450 24,500 0 2,532 4,491 5,206 0 3,441 5,690 6,404
24,500 24,550 0 2,524 4,481 5,195 0 3,433 5,679 6,394
24,550 24,600 0 2,516 4,470 5,185 0 3,425 5,669 6,383
24,600 24,650 0 2,508 4,460 5,174 0 3,417 5,658 6,373
24,650 24,700 0 2,500 4,449 5,164 0 3,409 5,648 6,362
24,700 24,750 0 2,492 4,439 5,153 0 3,401 5,637 6,352
24,750 24,800 0 2,484 4,428 5,143 0 3,393 5,626 6,341
* If the amount you are looking up from the worksheet is at least $20,900 but less than $20,950, and you have no qualifying child, your credit is $2. If
the amount you are looking up from the worksheet is $20,950 or more, and you have no qualifying child, you can’t take the credit.
† If the amount you are looking up from the worksheet is exactly $24,350, and you have one qualifying child, your credit is $3,461, $5,716 if you have
two qualifying children, and $6,431 if you have three qualifying children.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Publication 596 (2018) 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–
24,800 24,850 0 2,476 4,418 5,132 0 3,385 5,616 6,330
24,850 24,900 0 2,468 4,407 5,122 0 3,377 5,605 6,320
24,900 24,950 0 2,460 4,397 5,111 0 3,369 5,595 6,309
24,950 25,000 0 2,452 4,386 5,101 0 3,361 5,584 6,299
25,000 25,050 0 2,444 4,376 5,090 0 3,353 5,574 6,288
25,050 25,100 0 2,436 4,365 5,080 0 3,345 5,563 6,278
25,100 25,150 0 2,428 4,354 5,069 0 3,337 5,553 6,267
25,150 25,200 0 2,420 4,344 5,058 0 3,329 5,542 6,257
25,200 25,250 0 2,412 4,333 5,048 0 3,321 5,532 6,246
25,250 25,300 0 2,404 4,323 5,037 0 3,313 5,521 6,236
25,300 25,350 0 2,396 4,312 5,027 0 3,305 5,511 6,225
25,350 25,400 0 2,388 4,302 5,016 0 3,297 5,500 6,215
25,400 25,450 0 2,380 4,291 5,006 0 3,289 5,490 6,204
25,450 25,500 0 2,372 4,281 4,995 0 3,281 5,479 6,194
25,500 25,550 0 2,364 4,270 4,985 0 3,273 5,469 6,183
25,550 25,600 0 2,356 4,260 4,974 0 3,265 5,458 6,173
25,600 25,650 0 2,348 4,249 4,964 0 3,257 5,447 6,162
25,650 25,700 0 2,340 4,239 4,953 0 3,249 5,437 6,151
25,700 25,750 0 2,332 4,228 4,943 0 3,241 5,426 6,141
25,750 25,800 0 2,324 4,218 4,932 0 3,233 5,416 6,130
25,800 25,850 0 2,316 4,207 4,922 0 3,225 5,405 6,120
25,850 25,900 0 2,308 4,197 4,911 0 3,218 5,395 6,109
25,900 25,950 0 2,300 4,186 4,900 0 3,210 5,384 6,099
25,950 26,000 0 2,292 4,175 4,890 0 3,202 5,374 6,088
26,000 26,050 0 2,284 4,165 4,879 0 3,194 5,363 6,078
26,050 26,100 0 2,276 4,154 4,869 0 3,186 5,353 6,067
26,100 26,150 0 2,268 4,144 4,858 0 3,178 5,342 6,057
26,150 26,200 0 2,260 4,133 4,848 0 3,170 5,332 6,046
26,200 26,250 0 2,252 4,123 4,837 0 3,162 5,321 6,036
26,250 26,300 0 2,244 4,112 4,827 0 3,154 5,311 6,025
26,300 26,350 0 2,236 4,102 4,816 0 3,146 5,300 6,015
26,350 26,400 0 2,228 4,091 4,806 0 3,138 5,290 6,004
26,400 26,450 0 2,220 4,081 4,795 0 3,130 5,279 5,994
26,450 26,500 0 2,212 4,070 4,785 0 3,122 5,268 5,983
26,500 26,550 0 2,204 4,060 4,774 0 3,114 5,258 5,972
26,550 26,600 0 2,196 4,049 4,764 0 3,106 5,247 5,962
26,600 26,650 0 2,188 4,039 4,753 0 3,098 5,237 5,951
26,650 26,700 0 2,180 4,028 4,743 0 3,090 5,226 5,941
26,700 26,750 0 2,172 4,018 4,732 0 3,082 5,216 5,930
26,750 26,800 0 2,164 4,007 4,721 0 3,074 5,205 5,920
26,800 26,850 0 2,156 3,996 4,711 0 3,066 5,195 5,909
26,850 26,900 0 2,148 3,986 4,700 0 3,058 5,184 5,899
26,900 26,950 0 2,140 3,975 4,690 0 3,050 5,174 5,888
26,950 27,000 0 2,132 3,965 4,679 0 3,042 5,163 5,878
27,000 27,050 0 2,124 3,954 4,669 0 3,034 5,153 5,867
27,050 27,100 0 2,116 3,944 4,658 0 3,026 5,142 5,857
27,100 27,150 0 2,108 3,933 4,648 0 3,018 5,132 5,846
27,150 27,200 0 2,101 3,923 4,637 0 3,010 5,121 5,836
27,200 27,250 0 2,093 3,912 4,627 0 3,002 5,111 5,825
27,250 27,300 0 2,085 3,902 4,616 0 2,994 5,100 5,814
27,300 27,350 0 2,077 3,891 4,606 0 2,986 5,089 5,804
27,350 27,400 0 2,069 3,881 4,595 0 2,978 5,079 5,793
27,400 27,450 0 2,061 3,870 4,585 0 2,970 5,068 5,783
27,450 27,500 0 2,053 3,860 4,574 0 2,962 5,058 5,772
27,500 27,550 0 2,045 3,849 4,564 0 2,954 5,047 5,762
27,550 27,600 0 2,037 3,839 4,553 0 2,946 5,037 5,751
27,600 27,650 0 2,029 3,828 4,542 0 2,938 5,026 5,741
27,650 27,700 0 2,021 3,817 4,532 0 2,930 5,016 5,730
27,700 27,750 0 2,013 3,807 4,521 0 2,922 5,005 5,720
27,750 27,800 0 2,005 3,796 4,511 0 2,914 4,995 5,709
27,800 27,850 0 1,997 3,786 4,500 0 2,906 4,984 5,699
27,850 27,900 0 1,989 3,775 4,490 0 2,898 4,974 5,688
27,900 27,950 0 1,981 3,765 4,479 0 2,890 4,963 5,678
27,950 28,000 0 1,973 3,754 4,469 0 2,882 4,953 5,667
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 1,965 3,744 4,458 0 2,874 4,942 5,657
28,050 28,100 0 1,957 3,733 4,448 0 2,866 4,932 5,646
28,100 28,150 0 1,949 3,723 4,437 0 2,858 4,921 5,635
28,150 28,200 0 1,941 3,712 4,427 0 2,850 4,910 5,625
28,200 28,250 0 1,933 3,702 4,416 0 2,842 4,900 5,614
28,250 28,300 0 1,925 3,691 4,406 0 2,834 4,889 5,604
28,300 28,350 0 1,917 3,681 4,395 0 2,826 4,879 5,593
28,350 28,400 0 1,909 3,670 4,385 0 2,818 4,868 5,583
28,400 28,450 0 1,901 3,659 4,374 0 2,810 4,858 5,572
28,450 28,500 0 1,893 3,649 4,363 0 2,802 4,847 5,562
28,500 28,550 0 1,885 3,638 4,353 0 2,794 4,837 5,551
28,550 28,600 0 1,877 3,628 4,342 0 2,786 4,826 5,541
28,600 28,650 0 1,869 3,617 4,332 0 2,778 4,816 5,530
28,650 28,700 0 1,861 3,607 4,321 0 2,770 4,805 5,520
28,700 28,750 0 1,853 3,596 4,311 0 2,762 4,795 5,509
28,750 28,800 0 1,845 3,586 4,300 0 2,754 4,784 5,499
28,800 28,850 0 1,837 3,575 4,290 0 2,746 4,774 5,488
28,850 28,900 0 1,829 3,565 4,279 0 2,738 4,763 5,478
28,900 28,950 0 1,821 3,554 4,269 0 2,730 4,753 5,467
28,950 29,000 0 1,813 3,544 4,258 0 2,722 4,742 5,456
29,000 29,050 0 1,805 3,533 4,248 0 2,714 4,731 5,446
29,050 29,100 0 1,797 3,523 4,237 0 2,706 4,721 5,435
29,100 29,150 0 1,789 3,512 4,227 0 2,698 4,710 5,425
29,150 29,200 0 1,781 3,502 4,216 0 2,690 4,700 5,414
29,200 29,250 0 1,773 3,491 4,206 0 2,682 4,689 5,404
29,250 29,300 0 1,765 3,480 4,195 0 2,674 4,679 5,393
29,300 29,350 0 1,757 3,470 4,184 0 2,666 4,668 5,383
29,350 29,400 0 1,749 3,459 4,174 0 2,658 4,658 5,372
29,400 29,450 0 1,741 3,449 4,163 0 2,650 4,647 5,362
29,450 29,500 0 1,733 3,438 4,153 0 2,642 4,637 5,351
29,500 29,550 0 1,725 3,428 4,142 0 2,634 4,626 5,341
29,550 29,600 0 1,717 3,417 4,132 0 2,626 4,616 5,330
29,600 29,650 0 1,709 3,407 4,121 0 2,618 4,605 5,320
29,650 29,700 0 1,701 3,396 4,111 0 2,610 4,595 5,309
29,700 29,750 0 1,693 3,386 4,100 0 2,602 4,584 5,299
29,750 29,800 0 1,685 3,375 4,090 0 2,594 4,573 5,288
29,800 29,850 0 1,677 3,365 4,079 0 2,586 4,563 5,277
29,850 29,900 0 1,669 3,354 4,069 0 2,578 4,552 5,267
29,900 29,950 0 1,661 3,344 4,058 0 2,570 4,542 5,256
29,950 30,000 0 1,653 3,333 4,048 0 2,562 4,531 5,246
30,000 30,050 0 1,645 3,323 4,037 0 2,554 4,521 5,235
30,050 30,100 0 1,637 3,312 4,027 0 2,546 4,510 5,225
30,100 30,150 0 1,629 3,301 4,016 0 2,538 4,500 5,214
30,150 30,200 0 1,621 3,291 4,005 0 2,530 4,489 5,204
30,200 30,250 0 1,613 3,280 3,995 0 2,522 4,479 5,193
30,250 30,300 0 1,605 3,270 3,984 0 2,514 4,468 5,183
30,300 30,350 0 1,597 3,259 3,974 0 2,506 4,458 5,172
30,350 30,400 0 1,589 3,249 3,963 0 2,498 4,447 5,162
30,400 30,450 0 1,581 3,238 3,953 0 2,490 4,437 5,151
30,450 30,500 0 1,573 3,228 3,942 0 2,482 4,426 5,141
30,500 30,550 0 1,565 3,217 3,932 0 2,474 4,416 5,130
30,550 30,600 0 1,557 3,207 3,921 0 2,466 4,405 5,120
30,600 30,650 0 1,549 3,196 3,911 0 2,458 4,394 5,109
30,650 30,700 0 1,541 3,186 3,900 0 2,450 4,384 5,098
30,700 30,750 0 1,533 3,175 3,890 0 2,442 4,373 5,088
30,750 30,800 0 1,525 3,165 3,879 0 2,434 4,363 5,077
30,800 30,850 0 1,517 3,154 3,869 0 2,426 4,352 5,067
30,850 30,900 0 1,509 3,144 3,858 0 2,419 4,342 5,056
30,900 30,950 0 1,501 3,133 3,847 0 2,411 4,331 5,046
30,950 31,000 0 1,493 3,122 3,837 0 2,403 4,321 5,035
31,000 31,050 0 1,485 3,112 3,826 0 2,395 4,310 5,025
31,050 31,100 0 1,477 3,101 3,816 0 2,387 4,300 5,014
31,100 31,150 0 1,469 3,091 3,805 0 2,379 4,289 5,004
31,150 31,200 0 1,461 3,080 3,795 0 2,371 4,279 4,993
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Page 34 Publication 596 (2018)
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 1,453 3,070 3,784 0 2,363 4,268 4,983
31,250 31,300 0 1,445 3,059 3,774 0 2,355 4,258 4,972
31,300 31,350 0 1,437 3,049 3,763 0 2,347 4,247 4,962
31,350 31,400 0 1,429 3,038 3,753 0 2,339 4,237 4,951
31,400 31,450 0 1,421 3,028 3,742 0 2,331 4,226 4,941
31,450 31,500 0 1,413 3,017 3,732 0 2,323 4,215 4,930
31,500 31,550 0 1,405 3,007 3,721 0 2,315 4,205 4,919
31,550 31,600 0 1,397 2,996 3,711 0 2,307 4,194 4,909
31,600 31,650 0 1,389 2,986 3,700 0 2,299 4,184 4,898
31,650 31,700 0 1,381 2,975 3,690 0 2,291 4,173 4,888
31,700 31,750 0 1,373 2,965 3,679 0 2,283 4,163 4,877
31,750 31,800 0 1,365 2,954 3,668 0 2,275 4,152 4,867
31,800 31,850 0 1,357 2,943 3,658 0 2,267 4,142 4,856
31,850 31,900 0 1,349 2,933 3,647 0 2,259 4,131 4,846
31,900 31,950 0 1,341 2,922 3,637 0 2,251 4,121 4,835
31,950 32,000 0 1,333 2,912 3,626 0 2,243 4,110 4,825
32,000 32,050 0 1,325 2,901 3,616 0 2,235 4,100 4,814
32,050 32,100 0 1,317 2,891 3,605 0 2,227 4,089 4,804
32,100 32,150 0 1,309 2,880 3,595 0 2,219 4,079 4,793
32,150 32,200 0 1,302 2,870 3,584 0 2,211 4,068 4,783
32,200 32,250 0 1,294 2,859 3,574 0 2,203 4,058 4,772
32,250 32,300 0 1,286 2,849 3,563 0 2,195 4,047 4,761
32,300 32,350 0 1,278 2,838 3,553 0 2,187 4,036 4,751
32,350 32,400 0 1,270 2,828 3,542 0 2,179 4,026 4,740
32,400 32,450 0 1,262 2,817 3,532 0 2,171 4,015 4,730
32,450 32,500 0 1,254 2,807 3,521 0 2,163 4,005 4,719
32,500 32,550 0 1,246 2,796 3,511 0 2,155 3,994 4,709
32,550 32,600 0 1,238 2,786 3,500 0 2,147 3,984 4,698
32,600 32,650 0 1,230 2,775 3,489 0 2,139 3,973 4,688
32,650 32,700 0 1,222 2,764 3,479 0 2,131 3,963 4,677
32,700 32,750 0 1,214 2,754 3,468 0 2,123 3,952 4,667
32,750 32,800 0 1,206 2,743 3,458 0 2,115 3,942 4,656
32,800 32,850 0 1,198 2,733 3,447 0 2,107 3,931 4,646
32,850 32,900 0 1,190 2,722 3,437 0 2,099 3,921 4,635
32,900 32,950 0 1,182 2,712 3,426 0 2,091 3,910 4,625
32,950 33,000 0 1,174 2,701 3,416 0 2,083 3,900 4,614
33,000 33,050 0 1,166 2,691 3,405 0 2,075 3,889 4,604
33,050 33,100 0 1,158 2,680 3,395 0 2,067 3,879 4,593
33,100 33,150 0 1,150 2,670 3,384 0 2,059 3,868 4,582
33,150 33,200 0 1,142 2,659 3,374 0 2,051 3,857 4,572
33,200 33,250 0 1,134 2,649 3,363 0 2,043 3,847 4,561
33,250 33,300 0 1,126 2,638 3,353 0 2,035 3,836 4,551
33,300 33,350 0 1,118 2,628 3,342 0 2,027 3,826 4,540
33,350 33,400 0 1,110 2,617 3,332 0 2,019 3,815 4,530
33,400 33,450 0 1,102 2,606 3,321 0 2,011 3,805 4,519
33,450 33,500 0 1,094 2,596 3,310 0 2,003 3,794 4,509
33,500 33,550 0 1,086 2,585 3,300 0 1,995 3,784 4,498
33,550 33,600 0 1,078 2,575 3,289 0 1,987 3,773 4,488
33,600 33,650 0 1,070 2,564 3,279 0 1,979 3,763 4,477
33,650 33,700 0 1,062 2,554 3,268 0 1,971 3,752 4,467
33,700 33,750 0 1,054 2,543 3,258 0 1,963 3,742 4,456
33,750 33,800 0 1,046 2,533 3,247 0 1,955 3,731 4,446
33,800 33,850 0 1,038 2,522 3,237 0 1,947 3,721 4,435
33,850 33,900 0 1,030 2,512 3,226 0 1,939 3,710 4,425
33,900 33,950 0 1,022 2,501 3,216 0 1,931 3,700 4,414
33,950 34,000 0 1,014 2,491 3,205 0 1,923 3,689 4,403
34,000 34,050 0 1,006 2,480 3,195 0 1,915 3,678 4,393
34,050 34,100 0 998 2,470 3,184 0 1,907 3,668 4,382
34,100 34,150 0 990 2,459 3,174 0 1,899 3,657 4,372
34,150 34,200 0 982 2,449 3,163 0 1,891 3,647 4,361
34,200 34,250 0 974 2,438 3,153 0 1,883 3,636 4,351
34,250 34,300 0 966 2,427 3,142 0 1,875 3,626 4,340
34,300 34,350 0 958 2,417 3,131 0 1,867 3,615 4,330
34,350 34,400 0 950 2,406 3,121 0 1,859 3,605 4,319
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 0 942 2,396 3,110 0 1,851 3,594 4,309
34,450 34,500 0 934 2,385 3,100 0 1,843 3,584 4,298
34,500 34,550 0 926 2,375 3,089 0 1,835 3,573 4,288
34,550 34,600 0 918 2,364 3,079 0 1,827 3,563 4,277
34,600 34,650 0 910 2,354 3,068 0 1,819 3,552 4,267
34,650 34,700 0 902 2,343 3,058 0 1,811 3,542 4,256
34,700 34,750 0 894 2,333 3,047 0 1,803 3,531 4,246
34,750 34,800 0 886 2,322 3,037 0 1,795 3,520 4,235
34,800 34,850 0 878 2,312 3,026 0 1,787 3,510 4,224
34,850 34,900 0 870 2,301 3,016 0 1,779 3,499 4,214
34,900 34,950 0 862 2,291 3,005 0 1,771 3,489 4,203
34,950 35,000 0 854 2,280 2,995 0 1,763 3,478 4,193
35,000 35,050 0 846 2,270 2,984 0 1,755 3,468 4,182
35,050 35,100 0 838 2,259 2,974 0 1,747 3,457 4,172
35,100 35,150 0 830 2,248 2,963 0 1,739 3,447 4,161
35,150 35,200 0 822 2,238 2,952 0 1,731 3,436 4,151
35,200 35,250 0 814 2,227 2,942 0 1,723 3,426 4,140
35,250 35,300 0 806 2,217 2,931 0 1,715 3,415 4,130
35,300 35,350 0 798 2,206 2,921 0 1,707 3,405 4,119
35,350 35,400 0 790 2,196 2,910 0 1,699 3,394 4,109
35,400 35,450 0 782 2,185 2,900 0 1,691 3,384 4,098
35,450 35,500 0 774 2,175 2,889 0 1,683 3,373 4,088
35,500 35,550 0 766 2,164 2,879 0 1,675 3,363 4,077
35,550 35,600 0 758 2,154 2,868 0 1,667 3,352 4,067
35,600 35,650 0 750 2,143 2,858 0 1,659 3,341 4,056
35,650 35,700 0 742 2,133 2,847 0 1,651 3,331 4,045
35,700 35,750 0 734 2,122 2,837 0 1,643 3,320 4,035
35,750 35,800 0 726 2,112 2,826 0 1,635 3,310 4,024
35,800 35,850 0 718 2,101 2,816 0 1,627 3,299 4,014
35,850 35,900 0 710 2,091 2,805 0 1,620 3,289 4,003
35,900 35,950 0 702 2,080 2,794 0 1,612 3,278 3,993
35,950 36,000 0 694 2,069 2,784 0 1,604 3,268 3,982
36,000 36,050 0 686 2,059 2,773 0 1,596 3,257 3,972
36,050 36,100 0 678 2,048 2,763 0 1,588 3,247 3,961
36,100 36,150 0 670 2,038 2,752 0 1,580 3,236 3,951
36,150 36,200 0 662 2,027 2,742 0 1,572 3,226 3,940
36,200 36,250 0 654 2,017 2,731 0 1,564 3,215 3,930
36,250 36,300 0 646 2,006 2,721 0 1,556 3,205 3,919
36,300 36,350 0 638 1,996 2,710 0 1,548 3,194 3,909
36,350 36,400 0 630 1,985 2,700 0 1,540 3,184 3,898
36,400 36,450 0 622 1,975 2,689 0 1,532 3,173 3,888
36,450 36,500 0 614 1,964 2,679 0 1,524 3,162 3,877
36,500 36,550 0 606 1,954 2,668 0 1,516 3,152 3,866
36,550 36,600 0 598 1,943 2,658 0 1,508 3,141 3,856
36,600 36,650 0 590 1,933 2,647 0 1,500 3,131 3,845
36,650 36,700 0 582 1,922 2,637 0 1,492 3,120 3,835
36,700 36,750 0 574 1,912 2,626 0 1,484 3,110 3,824
36,750 36,800 0 566 1,901 2,615 0 1,476 3,099 3,814
36,800 36,850 0 558 1,890 2,605 0 1,468 3,089 3,803
36,850 36,900 0 550 1,880 2,594 0 1,460 3,078 3,793
36,900 36,950 0 542 1,869 2,584 0 1,452 3,068 3,782
36,950 37,000 0 534 1,859 2,573 0 1,444 3,057 3,772
37,000 37,050 0 526 1,848 2,563 0 1,436 3,047 3,761
37,050 37,100 0 518 1,838 2,552 0 1,428 3,036 3,751
37,100 37,150 0 510 1,827 2,542 0 1,420 3,026 3,740
37,150 37,200 0 503 1,817 2,531 0 1,412 3,015 3,730
37,200 37,250 0 495 1,806 2,521 0 1,404 3,005 3,719
37,250 37,300 0 487 1,796 2,510 0 1,396 2,994 3,708
37,300 37,350 0 479 1,785 2,500 0 1,388 2,983 3,698
37,350 37,400 0 471 1,775 2,489 0 1,380 2,973 3,687
37,400 37,450 0 463 1,764 2,479 0 1,372 2,962 3,677
37,450 37,500 0 455 1,754 2,468 0 1,364 2,952 3,666
37,500 37,550 0 447 1,743 2,458 0 1,356 2,941 3,656
37,550 37,600 0 439 1,733 2,447 0 1,348 2,931 3,645
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Publication 596 (2018) 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–
37,600 37,650 0 431 1,722 2,436 0 1,340 2,920 3,635
37,650 37,700 0 423 1,711 2,426 0 1,332 2,910 3,624
37,700 37,750 0 415 1,701 2,415 0 1,324 2,899 3,614
37,750 37,800 0 407 1,690 2,405 0 1,316 2,889 3,603
37,800 37,850 0 399 1,680 2,394 0 1,308 2,878 3,593
37,850 37,900 0 391 1,669 2,384 0 1,300 2,868 3,582
37,900 37,950 0 383 1,659 2,373 0 1,292 2,857 3,572
37,950 38,000 0 375 1,648 2,363 0 1,284 2,847 3,561
38,000 38,050 0 367 1,638 2,352 0 1,276 2,836 3,551
38,050 38,100 0 359 1,627 2,342 0 1,268 2,826 3,540
38,100 38,150 0 351 1,617 2,331 0 1,260 2,815 3,529
38,150 38,200 0 343 1,606 2,321 0 1,252 2,804 3,519
38,200 38,250 0 335 1,596 2,310 0 1,244 2,794 3,508
38,250 38,300 0 327 1,585 2,300 0 1,236 2,783 3,498
38,300 38,350 0 319 1,575 2,289 0 1,228 2,773 3,487
38,350 38,400 0 311 1,564 2,279 0 1,220 2,762 3,477
38,400 38,450 0 303 1,553 2,268 0 1,212 2,752 3,466
38,450 38,500 0 295 1,543 2,257 0 1,204 2,741 3,456
38,500 38,550 0 287 1,532 2,247 0 1,196 2,731 3,445
38,550 38,600 0 279 1,522 2,236 0 1,188 2,720 3,435
38,600 38,650 0 271 1,511 2,226 0 1,180 2,710 3,424
38,650 38,700 0 263 1,501 2,215 0 1,172 2,699 3,414
38,700 38,750 0 255 1,490 2,205 0 1,164 2,689 3,403
38,750 38,800 0 247 1,480 2,194 0 1,156 2,678 3,393
38,800 38,850 0 239 1,469 2,184 0 1,148 2,668 3,382
38,850 38,900 0 231 1,459 2,173 0 1,140 2,657 3,372
38,900 38,950 0 223 1,448 2,163 0 1,132 2,647 3,361
38,950 39,000 0 215 1,438 2,152 0 1,124 2,636 3,350
39,000 39,050 0 207 1,427 2,142 0 1,116 2,625 3,340
39,050 39,100 0 199 1,417 2,131 0 1,108 2,615 3,329
39,100 39,150 0 191 1,406 2,121 0 1,100 2,604 3,319
39,150 39,200 0 183 1,396 2,110 0 1,092 2,594 3,308
39,200 39,250 0 175 1,385 2,100 0 1,084 2,583 3,298
39,250 39,300 0 167 1,374 2,089 0 1,076 2,573 3,287
39,300 39,350 0 159 1,364 2,078 0 1,068 2,562 3,277
39,350 39,400 0 151 1,353 2,068 0 1,060 2,552 3,266
39,400 39,450 0 143 1,343 2,057 0 1,052 2,541 3,256
39,450 39,500 0 135 1,332 2,047 0 1,044 2,531 3,245
39,500 39,550 0 127 1,322 2,036 0 1,036 2,520 3,235
39,550 39,600 0 119 1,311 2,026 0 1,028 2,510 3,224
39,600 39,650 0 111 1,301 2,015 0 1,020 2,499 3,214
39,650 39,700 0 103 1,290 2,005 0 1,012 2,489 3,203
39,700 39,750 0 95 1,280 1,994 0 1,004 2,478 3,193
39,750 39,800 0 87 1,269 1,984 0 996 2,467 3,182
39,800 39,850 0 79 1,259 1,973 0 988 2,457 3,171
39,850 39,900 0 71 1,248 1,963 0 980 2,446 3,161
39,900 39,950 0 63 1,238 1,952 0 972 2,436 3,150
39,950 40,000 0 55 1,227 1,942 0 964 2,425 3,140
40,000 40,050 0 47 1,217 1,931 0 956 2,415 3,129
40,050 40,100 0 39 1,206 1,921 0 948 2,404 3,119
40,100 40,150 0 31 1,195 1,910 0 940 2,394 3,108
40,150 40,200 0 23 1,185 1,899 0 932 2,383 3,098
40,200 40,250 0 15 1,174 1,889 0 924 2,373 3,087
40,250 40,300 0 7 1,164 1,878 0 916 2,362 3,077
40,300 40,350 0 * 1,153 1,868 0 908 2,352 3,066
40,350 40,400 0 0 1,143 1,857 0 900 2,341 3,056
40,400 40,450 0 0 1,132 1,847 0 892 2,331 3,045
40,450 40,500 0 0 1,122 1,836 0 884 2,320 3,035
40,500 40,550 0 0 1,111 1,826 0 876 2,310 3,024
40,550 40,600 0 0 1,101 1,815 0 868 2,299 3,014
40,600 40,650 0 0 1,090 1,805 0 860 2,288 3,003
40,650 40,700 0 0 1,080 1,794 0 852 2,278 2,992
40,700 40,750 0 0 1,069 1,784 0 844 2,267 2,982
40,750 40,800 0 0 1,059 1,773 0 836 2,257 2,971
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 1,048 1,763 0 828 2,246 2,961
40,850 40,900 0 0 1,038 1,752 0 821 2,236 2,950
40,900 40,950 0 0 1,027 1,741 0 813 2,225 2,940
40,950 41,000 0 0 1,016 1,731 0 805 2,215 2,929
41,000 41,050 0 0 1,006 1,720 0 797 2,204 2,919
41,050 41,100 0 0 995 1,710 0 789 2,194 2,908
41,100 41,150 0 0 985 1,699 0 781 2,183 2,898
41,150 41,200 0 0 974 1,689 0 773 2,173 2,887
41,200 41,250 0 0 964 1,678 0 765 2,162 2,877
41,250 41,300 0 0 953 1,668 0 757 2,152 2,866
41,300 41,350 0 0 943 1,657 0 749 2,141 2,856
41,350 41,400 0 0 932 1,647 0 741 2,131 2,845
41,400 41,450 0 0 922 1,636 0 733 2,120 2,835
41,450 41,500 0 0 911 1,626 0 725 2,109 2,824
41,500 41,550 0 0 901 1,615 0 717 2,099 2,813
41,550 41,600 0 0 890 1,605 0 709 2,088 2,803
41,600 41,650 0 0 880 1,594 0 701 2,078 2,792
41,650 41,700 0 0 869 1,584 0 693 2,067 2,782
41,700 41,750 0 0 859 1,573 0 685 2,057 2,771
41,750 41,800 0 0 848 1,562 0 677 2,046 2,761
41,800 41,850 0 0 837 1,552 0 669 2,036 2,750
41,850 41,900 0 0 827 1,541 0 661 2,025 2,740
41,900 41,950 0 0 816 1,531 0 653 2,015 2,729
41,950 42,000 0 0 806 1,520 0 645 2,004 2,719
42,000 42,050 0 0 795 1,510 0 637 1,994 2,708
42,050 42,100 0 0 785 1,499 0 629 1,983 2,698
42,100 42,150 0 0 774 1,489 0 621 1,973 2,687
42,150 42,200 0 0 764 1,478 0 613 1,962 2,677
42,200 42,250 0 0 753 1,468 0 605 1,952 2,666
42,250 42,300 0 0 743 1,457 0 597 1,941 2,655
42,300 42,350 0 0 732 1,447 0 589 1,930 2,645
42,350 42,400 0 0 722 1,436 0 581 1,920 2,634
42,400 42,450 0 0 711 1,426 0 573 1,909 2,624
42,450 42,500 0 0 701 1,415 0 565 1,899 2,613
42,500 42,550 0 0 690 1,405 0 557 1,888 2,603
42,550 42,600 0 0 680 1,394 0 549 1,878 2,592
42,600 42,650 0 0 669 1,383 0 541 1,867 2,582
42,650 42,700 0 0 658 1,373 0 533 1,857 2,571
42,700 42,750 0 0 648 1,362 0 525 1,846 2,561
42,750 42,800 0 0 637 1,352 0 517 1,836 2,550
42,800 42,850 0 0 627 1,341 0 509 1,825 2,540
42,850 42,900 0 0 616 1,331 0 501 1,815 2,529
42,900 42,950 0 0 606 1,320 0 493 1,804 2,519
42,950 43,000 0 0 595 1,310 0 485 1,794 2,508
43,000 43,050 0 0 585 1,299 0 477 1,783 2,498
43,050 43,100 0 0 574 1,289 0 469 1,773 2,487
43,100 43,150 0 0 564 1,278 0 461 1,762 2,476
43,150 43,200 0 0 553 1,268 0 453 1,751 2,466
43,200 43,250 0 0 543 1,257 0 445 1,741 2,455
43,250 43,300 0 0 532 1,247 0 437 1,730 2,445
43,300 43,350 0 0 522 1,236 0 429 1,720 2,434
43,350 43,400 0 0 511 1,226 0 421 1,709 2,424
43,400 43,450 0 0 500 1,215 0 413 1,699 2,413
43,450 43,500 0 0 490 1,204 0 405 1,688 2,403
43,500 43,550 0 0 479 1,194 0 397 1,678 2,392
43,550 43,600 0 0 469 1,183 0 389 1,667 2,382
43,600 43,650 0 0 458 1,173 0 381 1,657 2,371
43,650 43,700 0 0 448 1,162 0 373 1,646 2,361
43,700 43,750 0 0 437 1,152 0 365 1,636 2,350
43,750 43,800 0 0 427 1,141 0 357 1,625 2,340
43,800 43,850 0 0 416 1,131 0 349 1,615 2,329
43,850 43,900 0 0 406 1,120 0 341 1,604 2,319
43,900 43,950 0 0 395 1,110 0 333 1,594 2,308
43,950 44,000 0 0 385 1,099 0 325 1,583 2,297
* If the amount you are looking up from the worksheet is at least $40,300 but less than $40,320, and you have one qualifying child, your credit is $2. If
the amount you are looking up from the worksheet is $40,320 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)
Page 36 Publication 596 (2018)
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 0 374 1,089 0 317 1,572 2,287
44,050 44,100 0 0 364 1,078 0 309 1,562 2,276
44,100 44,150 0 0 353 1,068 0 301 1,551 2,266
44,150 44,200 0 0 343 1,057 0 293 1,541 2,255
44,200 44,250 0 0 332 1,047 0 285 1,530 2,245
44,250 44,300 0 0 321 1,036 0 277 1,520 2,234
44,300 44,350 0 0 311 1,025 0 269 1,509 2,224
44,350 44,400 0 0 300 1,015 0 261 1,499 2,213
44,400 44,450 0 0 290 1,004 0 253 1,488 2,203
44,450 44,500 0 0 279 994 0 245 1,478 2,192
44,500 44,550 0 0 269 983 0 237 1,467 2,182
44,550 44,600 0 0 258 973 0 229 1,457 2,171
44,600 44,650 0 0 248 962 0 221 1,446 2,161
44,650 44,700 0 0 237 952 0 213 1,436 2,150
44,700 44,750 0 0 227 941 0 205 1,425 2,140
44,750 44,800 0 0 216 931 0 197 1,414 2,129
44,800 44,850 0 0 206 920 0 189 1,404 2,118
44,850 44,900 0 0 195 910 0 181 1,393 2,108
44,900 44,950 0 0 185 899 0 173 1,383 2,097
44,950 45,000 0 0 174 889 0 165 1,372 2,087
45,000 45,050 0 0 164 878 0 157 1,362 2,076
45,050 45,100 0 0 153 868 0 149 1,351 2,066
45,100 45,150 0 0 142 857 0 141 1,341 2,055
45,150 45,200 0 0 132 846 0 133 1,330 2,045
45,200 45,250 0 0 121 836 0 125 1,320 2,034
45,250 45,300 0 0 111 825 0 117 1,309 2,024
45,300 45,350 0 0 100 815 0 109 1,299 2,013
45,350 45,400 0 0 90 804 0 101 1,288 2,003
45,400 45,450 0 0 79 794 0 93 1,278 1,992
45,450 45,500 0 0 69 783 0 85 1,267 1,982
45,500 45,550 0 0 58 773 0 77 1,257 1,971
45,550 45,600 0 0 48 762 0 69 1,246 1,961
45,600 45,650 0 0 37 752 0 61 1,235 1,950
45,650 45,700 0 0 27 741 0 53 1,225 1,939
45,700 45,750 0 0 16 731 0 45 1,214 1,929
45,750 45,800 0 0 6 720 0 37 1,204 1,918
45,800 45,850 0 0 * 710 0 29 1,193 1,908
45,850 45,900 0 0 0 699 0 22 1,183 1,897
45,900 45,950 0 0 0 688 0 14 1,172 1,887
45,950 46,000 0 0 0 678 0 6 1,162 1,876
46,000 46,050 0 0 0 667 0 ** 1,151 1,866
46,050 46,100 0 0 0 657 0 0 1,141 1,855
46,100 46,150 0 0 0 646 0 0 1,130 1,845
46,150 46,200 0 0 0 636 0 0 1,120 1,834
46,200 46,250 0 0 0 625 0 0 1,109 1,824
46,250 46,300 0 0 0 615 0 0 1,099 1,813
46,300 46,350 0 0 0 604 0 0 1,088 1,803
46,350 46,400 0 0 0 594 0 0 1,078 1,792
46,400 46,450 0 0 0 583 0 0 1,067 1,782
46,450 46,500 0 0 0 573 0 0 1,056 1,771
46,500 46,550 0 0 0 562 0 0 1,046 1,760
46,550 46,600 0 0 0 552 0 0 1,035 1,750
46,600 46,650 0 0 0 541 0 0 1,025 1,739
46,650 46,700 0 0 0 531 0 0 1,014 1,729
46,700 46,750 0 0 0 520 0 0 1,004 1,718
46,750 46,800 0 0 0 509 0 0 993 1,708
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 0 499 0 0 983 1,697
46,850 46,900 0 0 0 488 0 0 972 1,687
46,900 46,950 0 0 0 478 0 0 962 1,676
46,950 47,000 0 0 0 467 0 0 951 1,666
47,000 47,050 0 0 0 457 0 0 941 1,655
47,050 47,100 0 0 0 446 0 0 930 1,645
47,100 47,150 0 0 0 436 0 0 920 1,634
47,150 47,200 0 0 0 425 0 0 909 1,624
47,200 47,250 0 0 0 415 0 0 899 1,613
47,250 47,300 0 0 0 404 0 0 888 1,602
47,300 47,350 0 0 0 394 0 0 877 1,592
47,350 47,400 0 0 0 383 0 0 867 1,581
47,400 47,450 0 0 0 373 0 0 856 1,571
47,450 47,500 0 0 0 362 0 0 846 1,560
47,500 47,550 0 0 0 352 0 0 835 1,550
47,550 47,600 0 0 0 341 0 0 825 1,539
47,600 47,650 0 0 0 330 0 0 814 1,529
47,650 47,700 0 0 0 320 0 0 804 1,518
47,700 47,750 0 0 0 309 0 0 793 1,508
47,750 47,800 0 0 0 299 0 0 783 1,497
47,800 47,850 0 0 0 288 0 0 772 1,487
47,850 47,900 0 0 0 278 0 0 762 1,476
47,900 47,950 0 0 0 267 0 0 751 1,466
47,950 48,000 0 0 0 257 0 0 741 1,455
48,000 48,050 0 0 0 246 0 0 730 1,445
48,050 48,100 0 0 0 236 0 0 720 1,434
48,100 48,150 0 0 0 225 0 0 709 1,423
48,150 48,200 0 0 0 215 0 0 698 1,413
48,200 48,250 0 0 0 204 0 0 688 1,402
48,250 48,300 0 0 0 194 0 0 677 1,392
48,300 48,350 0 0 0 183 0 0 667 1,381
48,350 48,400 0 0 0 173 0 0 656 1,371
48,400 48,450 0 0 0 162 0 0 646 1,360
48,450 48,500 0 0 0 151 0 0 635 1,350
48,500 48,550 0 0 0 141 0 0 625 1,339
48,550 48,600 0 0 0 130 0 0 614 1,329
48,600 48,650 0 0 0 120 0 0 604 1,318
48,650 48,700 0 0 0 109 0 0 593 1,308
48,700 48,750 0 0 0 99 0 0 583 1,297
48,750 48,800 0 0 0 88 0 0 572 1,287
48,800 48,850 0 0 0 78 0 0 562 1,276
48,850 48,900 0 0 0 67 0 0 551 1,266
48,900 48,950 0 0 0 57 0 0 541 1,255
48,950 49,000 0 0 0 46 0 0 530 1,244
49,000 49,050 0 0 0 36 0 0 519 1,234
49,050 49,100 0 0 0 25 0 0 509 1,223
49,100 49,150 0 0 0 15 0 0 498 1,213
49,150 49,200 0 0 0 *** 0 0 488 1,202
49,200 49,250 0 0 0 0 0 0 477 1,192
49,250 49,300 0 0 0 0 0 0 467 1,181
49,300 49,350 0 0 0 0 0 0 456 1,171
49,350 49,400 0 0 0 0 0 0 446 1,160
49,400 49,450 0 0 0 0 0 0 435 1,150
49,450 49,500 0 0 0 0 0 0 425 1,139
49,500 49,550 0 0 0 0 0 0 414 1,129
49,550 49,600 0 0 0 0 0 0 404 1,118
* If the amount you are looking up from the worksheet is at least $45,800 but less than $45,802, and you have two qualifying children, your credit is $0.
If the amount you are looking up from the worksheet is $45,802 or more, and you have two qualifying children, you can’t take the credit.
** If the amount you are looking up from the worksheet is at least $46,000 but less than $46,010, and you have one qualifying child, your credit is $1. If
the amount you are looking up from the worksheet is $46,010 or more, and you have one qualifying child, you can’t take the credit.
*** If the amount you are looking up from the worksheet is at least $49,150 but less than $49,194, and you have three or more qualifying children, your
credit is $5. If the amount you are looking up from the worksheet is $49,194 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)
Publication 596 (2018) 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–
49,600 49,650 0 0 0 0 0 0 393 1,108
49,650 49,700 0 0 0 0 0 0 383 1,097
49,700 49,750 0 0 0 0 0 0 372 1,087
49,750 49,800 0 0 0 0 0 0 361 1,076
49,800 49,850 0 0 0 0 0 0 351 1,065
49,850 49,900 0 0 0 0 0 0 340 1,055
49,900 49,950 0 0 0 0 0 0 330 1,044
49,950 50,000 0 0 0 0 0 0 319 1,034
50,000 50,050 0 0 0 0 0 0 309 1,023
50,050 50,100 0 0 0 0 0 0 298 1,013
50,100 50,150 0 0 0 0 0 0 288 1,002
50,150 50,200 0 0 0 0 0 0 277 992
50,200 50,250 0 0 0 0 0 0 267 981
50,250 50,300 0 0 0 0 0 0 256 971
50,300 50,350 0 0 0 0 0 0 246 960
50,350 50,400 0 0 0 0 0 0 235 950
50,400 50,450 0 0 0 0 0 0 225 939
50,450 50,500 0 0 0 0 0 0 214 929
50,500 50,550 0 0 0 0 0 0 204 918
50,550 50,600 0 0 0 0 0 0 193 908
50,600 50,650 0 0 0 0 0 0 182 897
50,650 50,700 0 0 0 0 0 0 172 886
50,700 50,750 0 0 0 0 0 0 161 876
50,750 50,800 0 0 0 0 0 0 151 865
50,800 50,850 0 0 0 0 0 0 140 855
50,850 50,900 0 0 0 0 0 0 130 844
50,900 50,950 0 0 0 0 0 0 119 834
50,950 51,000 0 0 0 0 0 0 109 823
51,000 51,050 0 0 0 0 0 0 98 813
51,050 51,100 0 0 0 0 0 0 88 802
51,100 51,150 0 0 0 0 0 0 77 792
51,150 51,200 0 0 0 0 0 0 67 781
51,200 51,250 0 0 0 0 0 0 56 771
51,250 51,300 0 0 0 0 0 0 46 760
51,300 51,350 0 0 0 0 0 0 35 750
51,350 51,400 0 0 0 0 0 0 25 739
51,400 51,450 0 0 0 0 0 0 14 729
51,450 51,500 0 0 0 0 0 0 * 718
51,500 51,550 0 0 0 0 0 0 0 707
51,550 51,600 0 0 0 0 0 0 0 697
51,600 51,650 0 0 0 0 0 0 0 686
51,650 51,700 0 0 0 0 0 0 0 676
51,700 51,750 0 0 0 0 0 0 0 665
51,750 51,800 0 0 0 0 0 0 0 655
51,800 51,850 0 0 0 0 0 0 0 644
51,850 51,900 0 0 0 0 0 0 0 634
51,900 51,950 0 0 0 0 0 0 0 623
51,950 52,000 0 0 0 0 0 0 0 613
52,000 52,050 0 0 0 0 0 0 0 602
52,050 52,100 0 0 0 0 0 0 0 592
52,100 52,150 0 0 0 0 0 0 0 581
52,150 52,200 0 0 0 0 0 0 0 571
52,200 52,250 0 0 0 0 0 0 0 560
52,250 52,300 0 0 0 0 0 0 0 549
52,300 52,350 0 0 0 0 0 0 0 539
52,350 52,400 0 0 0 0 0 0 0 528
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–
52,400 52,450 0 0 0 0 0 0 0 518
52,450 52,500 0 0 0 0 0 0 0 507
52,500 52,550 0 0 0 0 0 0 0 497
52,550 52,600 0 0 0 0 0 0 0 486
52,600 52,650 0 0 0 0 0 0 0 476
52,650 52,700 0 0 0 0 0 0 0 465
52,700 52,750 0 0 0 0 0 0 0 455
52,750 52,800 0 0 0 0 0 0 0 444
52,800 52,850 0 0 0 0 0 0 0 434
52,850 52,900 0 0 0 0 0 0 0 423
52,900 52,950 0 0 0 0 0 0 0 413
52,950 53,000 0 0 0 0 0 0 0 402
53,000 53,050 0 0 0 0 0 0 0 392
53,050 53,100 0 0 0 0 0 0 0 381
53,100 53,150 0 0 0 0 0 0 0 370
53,150 53,200 0 0 0 0 0 0 0 360
53,200 53,250 0 0 0 0 0 0 0 349
53,250 53,300 0 0 0 0 0 0 0 339
53,300 53,350 0 0 0 0 0 0 0 328
53,350 53,400 0 0 0 0 0 0 0 318
53,400 53,450 0 0 0 0 0 0 0 307
53,450 53,500 0 0 0 0 0 0 0 297
53,500 53,550 0 0 0 0 0 0 0 286
53,550 53,600 0 0 0 0 0 0 0 276
53,600 53,650 0 0 0 0 0 0 0 265
53,650 53,700 0 0 0 0 0 0 0 255
53,700 53,750 0 0 0 0 0 0 0 244
53,750 53,800 0 0 0 0 0 0 0 234
53,800 53,850 0 0 0 0 0 0 0 223
53,850 53,900 0 0 0 0 0 0 0 213
53,900 53,950 0 0 0 0 0 0 0 202
53,950 54,000 0 0 0 0 0 0 0 191
54,000 54,050 0 0 0 0 0 0 0 181
54,050 54,100 0 0 0 0 0 0 0 170
54,100 54,150 0 0 0 0 0 0 0 160
54,150 54,200 0 0 0 0 0 0 0 149
54,200 54,250 0 0 0 0 0 0 0 139
54,250 54,300 0 0 0 0 0 0 0 128
54,300 54,350 0 0 0 0 0 0 0 118
54,350 54,400 0 0 0 0 0 0 0 107
54,400 54,450 0 0 0 0 0 0 0 97
54,450 54,500 0 0 0 0 0 0 0 86
54,500 54,550 0 0 0 0 0 0 0 76
54,550 54,600 0 0 0 0 0 0 0 65
54,600 54,650 0 0 0 0 0 0 0 55
54,650 54,700 0 0 0 0 0 0 0 44
54,700 54,750 0 0 0 0 0 0 0 34
54,750 54,800 0 0 0 0 0 0 0 23
54,800 54,850 0 0 0 0 0 0 0 12
54,850 54,884 0 0 0 0 0 0 0 4
* If the amount you are looking up from the worksheet is at least $51,450 but less than $51,492, and you have two qualifying children, your credit is $4.
If the amount you are looking up from the worksheet is $51,492 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.)
Page 38 Publication 596 (2018)
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
Assistance (See Tax help)
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 18
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 22
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
Earned income credit (EIC) 38
EITC Assistant 3
Examples, detailed 22
Extended active duty 11, 18
F
Figuring EIC yourself 18, 19
Filing status:
Head of household 5
Married filing separately 5
Forms:
1040 2, 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
Home:
Homeless shelter 17
Military 17
United States 17
Homeless 11, 18
I
Identity theft 27
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 18
Military:
Combat pay 8
Nontaxable pay 8
Outside U.S. 11
Minister 7, 18
N
Net earnings, self-employment 7
Nevada domestic partner 8
Nonresident alien 5, 22
O
Online help:
EITC Assistant 3
P
Parents, divorced or
separated 12–14
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 19
C-EZ 19
EIC 9, 11, 18–21
SE 18–20
School 11
Self-employed persons 7, 18, 19
Publication 596 (2018) Page 39
Self-employment income 18
Self-employment tax 19
Separated parents, special rule 12
Social security benefits 8
Social security number (SSN) 4, 5,
12, 21
Statutory employee 7, 18–20
Strike benefits 7
Student 9
T
Tax help 26
Taxpayer identification number:
Adoption identification number
(ATIN) 12
Individual taxpayer identification
number (ITIN) 5
Social security number (SSN) 5
Tiebreaker rules 12
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
Page 40 Publication 596 (2018)