Department of the Treasury
Internal Revenue Service
Publication 596
Cat. No. 15173A
Earned Income
Credit (EIC)
For use in preparing
2021 Returns
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Contents
What's New for 2021 . . . . . . . . . . . . . . . . . . . . . . . . 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) . . . . . . . . . . . . . . . . . . 5
Rule 3—If You Are Separated From Your
Spouse and Not Filing a Joint Return, You
Must Meet Certain Rules . . . . . . . . . . . . . . . . . 5
Rule 4—You Must Be a U.S. Citizen or
Resident Alien All Year . . . . . . . . . . . . . . . . . . 6
Rule 5—You Cannot File Form 2555 . . . . . . . . . . 6
Rule 6—Your Investment Income Must Be
$10,000 or Less . . . . . . . . . . . . . . . . . . . . . . . 6
Rule 7—You Must Have Earned Income . . . . . . . . 8
Chapter 2. Rules if You Have a
Qualifying Child . . . . . . . . . . . . . . . . . . . . . . . 10
Rule 8—Your Child Must Meet the
Relationship, Age, Residency, and Joint
Return Tests . . . . . . . . . . . . . . . . . . . . . . . . 10
Rule 9—Your Qualifying Child Cannot Be
Used by More Than One Person To Claim
the EIC . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Rule 10—You Cannot Be a Qualifying Child
of Another Taxpayer . . . . . . . . . . . . . . . . . . . 16
Chapter 3. Rules If You Do Not Have a
Qualifying Child . . . . . . . . . . . . . . . . . . . . . . . 17
Rule 11—You Must Meet the Age
Requirements . . . . . . . . . . . . . . . . . . . . . . . . 17
Rule 12—You Cannot Be the Dependent of
Another Person . . . . . . . . . . . . . . . . . . . . . . 18
Rule 13—You Cannot Be a Qualifying Child
of Another Taxpayer . . . . . . . . . . . . . . . . . . . 18
Rule 14—You Must Have Lived in the United
States More Than Half of the Year . . . . . . . . . 19
Chapter 4. Figuring and Claiming the EIC . . . . . 19
Rule 15—Earned Income Limits . . . . . . . . . . . . . 19
IRS Will Figure the EIC for You . . . . . . . . . . . . . 21
How To Figure the EIC Yourself . . . . . . . . . . . . . 21
Chapter 5. Disallowance of the EIC . . . . . . . . . . 22
Chapter 6. Detailed Examples . . . . . . . . . . . . . . 24
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 28
EIC Eligibility Checklist . . . . . . . . . . . . . . . . . . . . 32
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
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.
Jan 10, 2022
What Is the EIC?
The earned income credit (EIC) is a tax credit for certain
people who work and have earned income under
$57,414. 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:
• $51,464 ($57,414 for
married filing jointly) if you
have three or more
qualifying children who
have valid SSNs,
• $47,915 ($53,865 for
married filing jointly) if you
have two qualifying
children who have valid
SSNs,
• $42,158 ($48,108 for
married filing jointly) if you
have one qualifying child
who has a valid SSN, or
• $21,430 ($27,380 for
married filing jointly) if you
don’t have a qualifying
child who has a valid SSN.
2. You must have a valid
social security number by
the due date of your 2021
return (including
extensions).
3.You must meet certain
requirements if you are
separated from your
spouse and not filing a
joint return.
4. You must be a U.S.
citizen or resident alien all
year.
5. You can’t file Form
2555 (relating to foreign
earned income).
6. Your investment
income must be $10,000
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 meet the
age requirements.
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:
• $51,464 ($57,414 for
married filing jointly) if you
have three or more
qualifying children who
have valid SSNs,
• $47,915 ($53,865 for
married filing jointly) if you
have two qualifying
children who have valid
SSNs,
• $42,158 ($48,108 for
married filing jointly) if you
have one qualifying child
who has a valid SSN, or
• $21,430 ($27,380 for
married filing jointly) if you
don’t have a qualifying
child who has a valid SSN.
Do I Need This Publication?
Certain people who file Form 1040 or 1040-SR must use
Worksheet 1 in this publication, instead of Step 2 in their
Form 1040 and 1040-SR instructions, when they are
checking whether they can take the EIC. You are one of
those people if any of the following statements are true for
2021.
• 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 8z, from Form 8814 (relating to election to report
child's interest and dividends).
• You have income or loss from a passive activity.
• You are reporting an amount on Form 1040 or
1040-SR, line 7, 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 (2021)
Do I Have To Have a Child To
Qualify for the EIC?
No, you can qualify for the EIC without a qualifying child if
your earned income is less than $21,430 ($27,380 if
married filing jointly) and either:
• You are at least age 19,
• You are a specified student (other than a qualified
former foster youth or a qualified homeless youth) and
are at least age 24, or
• You are a qualified former foster youth or a qualified
homeless youth and are at least age 18.
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 Qualification Assistant at
IRS.gov/EITC to find out if you may be eligible for the
credit. The EITC Qualification Assistant is available in
English and Spanish.
What's New for 2021
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 who have
valid SSNs and you earned less than $51,464
($57,414 if married filing jointly),
• You have two qualifying children who have valid SSNs
and you earned less than $47,915 ($53,865 if married
filing jointly),
• You have one qualifying child who has a valid SSN
and you earned less than $42,158 ($48,108 if married
filing jointly), or
• You don't have a qualifying child who has a valid SSN
and you earned less than $21,430 ($27,380 if married
filing jointly).
Your adjusted gross income must also be less than the
amount just listed that applies to you. For details, see
Rules 1 and 15.
File Schedule EIC (Form 1040) if you have a qualify-
ing child. If you have at least one child who meets the
conditions to be your qualifying child for purposes of
claiming the EIC, complete and attach Schedule EIC to
your Form 1040 or 1040-SR even if that child doesn't have
a valid SSN. For more information, including how to com-
plete Schedule EIC if your qualifying child doesn't have a
valid SSN, see Schedule EIC.
Tax relief legislation. Recent legislation provided cer-
tain tax-related benefits, including an election to use your
2019 earned income to figure your 2021 earned income
credit. See Election to use prior-year earned income, for
more information.
Age requirements for taxpayers without a qualifying
child. In 2021, special rules apply regarding the age re-
quirements for certain filers claiming the EIC without a
qualifying child. See Rule 11—You Must Meet the Age
Requirements, for more information.
Separated spouses. If you are married, but don’t file a
joint return, you may qualify to claim the EIC. See Rule
3—If You Are Separated From Your Spouse and Not Fil-
ing a Joint Return, You Must Meet Certain Rules, for more
information.
Investment income amount. The maximum amount of
investment income you can have and still get the credit is
$10,000. See Rule 6—Your Investment Income Must Be
$10,000 or Less.
Reminders
Self-only EIC. If your qualifying child is treated under the
tiebreaker rules as the qualifying child of another person
for 2021, 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 qualifying
children with a valid SSN 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
Publication 596 (2021) Page 3
federal program or under any state or local program fi-
nanced in whole or in part with federal funds. These pro-
grams include the following.
• Temporary Assistance for Needy Families (TANF).
• Medicaid.
• Supplemental Security Income (SSI).
• Supplemental Nutrition Assistance Program (food
stamps).
• Low-income housing.
In addition, when determining eligibility, the refund can’t
be counted as a resource for at least 12 months after you
receive it. Check with your local benefit coordinator to find
out if your refund will affect your benefits.
Medicaid waiver payments. Changes have been made
to how Medicaid waiver payments are treated for purpo-
ses of the earned income credit. See Earned Income for
more information.
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.
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing & Exploited Children® (NCMEC). Photographs of
missing children selected by the Center may appear in
this publication on pages that would otherwise be blank.
You can help bring these children home by looking at the
photographs and calling 800-THE-LOST (800-843-5678)
if you recognize a child.
Comments and suggestions. We welcome your com-
ments about this publication and suggestions for future
editions.
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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:
• $51,464 ($57,414 for married filing jointly) if you have
three or more qualifying children who have valid
SSNs,
• $47,915 ($53,865 for married filing jointly) if you have
two qualifying children who have valid SSNs,
• $42,158 ($48,108 for married filing jointly) if you have
one qualifying child who has a valid SSN, or
• $21,430 ($27,380 for married filing jointly) if you don't
have a qualifying child who has a valid SSN.
Adjusted gross income (AGI). AGI is the amount on
Form 1040 or 1040-SR, line 11.
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
$43,550, you are single, and you have one qualifying child
who has a valid SSN. You can’t claim the EIC because
your AGI isn't less than $42,158. However, if your filing
status was married filing jointly, you might be able to claim
the EIC because your AGI is less than $48,108.
Page 4 Chapter 1 Rules for Everyone
Community property. If you are married, but qualify to
file as head of household or married filing separately un-
der special rules for married taxpayers living apart (see
Rule 3), and live in a state that has community property
laws, your AGI includes that portion of both your and your
spouse's wages that you are required to include in gross
income. This is different from the community property
rules that apply under Rule 7.
Rule 2—You Must Have a Valid
Social Security Number (SSN)
To claim the EIC, you (and your spouse, if filing a joint re-
turn) must have a valid SSN issued by the Social Security
Administration (SSA) by the due date of your 2021 return
(including extensions).
Your qualifying child must have a valid SSN issued on
or before the due date of your return (including exten-
sions) for you to claim a higher EIC credit amount based
on that child. If you have at least one child who meets the
conditions to be your qualifying child for purposes of
claiming the EIC, but that child doesn't have a valid SSN
issued on or before the due date of your 2021 return (in-
cluding extensions), you may be eligible to claim a
self-only EIC if you are otherwise eligible. For information
about how to complete Schedule EIC if your qualifying
child or children don't have valid SSNs issued on or be-
fore the due date of your return, see Schedule EIC.
An SSN is valid for the EIC unless it was issued after
the due date of your 2021 return (including extensions) or
it was issued solely to apply for or receive a federally fun-
ded benefit and does not authorize you to work. An exam-
ple of a federally funded benefit is Medicaid.
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
valid SSN on or before the due date of your 2021 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 2021 return (including extensions), enter
"No" on the dotted line next to line 27a (Form 1040 or
1040-SR). You can’t claim the EIC on either your original
or an amended 2021 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/forms/ss-5.pdf, from your local SSA office, or by
calling the SSA at 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—If You Are Separated
From Your Spouse and Not
Filing a Joint Return, You Must
Meet Certain Rules
If you are married, you must usually file a joint return to
claim the EIC. However, there is a special rule for separa-
ted spouses.
Special rule for separated spouses. You can claim the
EIC if you are married, not filing a joint return, had a quali-
fying child who lived with you for more than half of 2021,
and either of the following apply.
• You lived apart from your spouse for the last 6 months
of 2021, or
• You are legally separated according to your state law
under a written separation agreement or a decree of
separate maintenance and you didn't live in the same
household as your spouse at the end of 2021.
If you meet these requirements, check the box at the top
of Schedule EIC (Form 1040).
Make sure you complete and attach Sched-
ule EIC to your return to list your qualifying child
(or children). Complete and attach Schedule EIC
whether or not your qualifying child (or children) has a
valid SSN.
If the child who meets the conditions to be your
qualifying child for purposes of claiming the EIC
doesn't have a valid SSN, you may still qualify to
claim a self-only EIC.TIPTIP
Chapter 1 Rules for Everyone Page 5
Rule 4—You Must Be a U.S.
Citizen or Resident Alien All
Year
If you (or your spouse, if married) were a nonresident alien
for any part of the year, you can’t claim the earned income
credit unless your filing status is married filing jointly. You
can use that filing status only if one spouse is a U.S. citi-
zen or resident alien and you choose to treat the nonresi-
dent spouse as a U.S. resident. If you make this choice,
you and your spouse are taxed on your worldwide in-
come. If you need more information on making this
choice, get Pub. 519, U.S. Tax Guide for Aliens. If you (or
your spouse, if married) were a nonresident alien for any
part of the year and your filing status isn't married filing
jointly, enter “No” on the dotted line next to line 27a (Form
1040 or 1040-SR).
Rule 5—You Cannot File Form
2555
You can’t claim the earned income credit if you file Form
2555, Foreign Earned Income. You file these forms to ex-
clude income earned in foreign countries from your gross
income, or to deduct or exclude a foreign housing amount.
U.S. possessions aren't foreign countries. See Pub. 54,
Tax Guide for U.S. Citizens and Resident Aliens Abroad,
for more detailed information.
Rule 6—Your Investment
Income Must Be $10,000 or
Less
You can’t claim the earned income credit unless your in-
vestment income is $10,000 or less. If your investment in-
come is more than $10,000, you can’t claim the credit.
Use Worksheet 1 in this chapter to figure your invest-
ment income.
Page 6 Chapter 1 Rules for Everyone
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 or 1040-SR.
Interest and Dividends
1. Enter any amount from Form 1040 or 1040-SR, line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter any amount from Form 1040 or 1040-SR, line 2a, plus any amount on Form 8814, line 1b . . . . . . 2.
3. Enter any amount from Form 1040 or 1040-SR, line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount from Schedule 1 (Form 1040), line 8z, that is from Form 8814 if you are filing that
form to report your child's interest and dividend income on your return. (If your child received an Alaska
Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this
line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Capital Gain Net Income
5. Enter the amount from Form 1040 or 1040-SR, line 7. If the amount on that
line is a loss, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter any gain from Form 4797, Sales of Business Property, line 7. If the
amount on that line is a loss, enter -0-. (But, if you completed lines 8 and 9 of
Form 4797, enter the amount from line 9 instead.) . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 of this worksheet from line 5 of this worksheet. (If the result is less than zero,
enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Royalties and Rental Income From Personal Property
8. Enter any royalty income from Schedule E, line 23b, plus any income from the
rental of personal property shown on Schedule 1 (Form 1040), line 8k . . . . . 8.
9. Enter any expenses from Schedule E, line 20, related to royalty income, plus
any expenses from the rental of personal property deducted on Schedule 1
(Form 1040), line 24b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Subtract the amount on line 9 of this worksheet from the amount on line 8. (If the result is less than
zero, enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Passive Activities
11. Enter the total of any net income from passive activities (such as income
included on Schedule E, line 26, 29a (col. (h)), 34a (col. (d)), or 40; or an
ordinary gain identified as "FPA" on Form 4797, line 10). (See instructions
below for lines 11 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the total of any losses from passive activities (such as losses included
on Schedule E, line 26, 29b (col. (g)), 34b (col. (c)), or 40; or an ordinary loss
identified as "PAL" on Form 4797, line 10). (See instructions below for lines
11 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero,
enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your
investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Is the amount on line 14 more than $10,000?
Yes. You can’t take the credit.
No. Go to Step 3 of the Form 1040 and 1040-SR instructions for line 27a 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 7next).
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.
Chapter 1 Rules for Everyone Page 7
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 $240 on line 12 of Form
8814 and line 8z 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, $240 on line 8, $120 on line 9, and
$120 on line 10. You then enter $120 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 and 1040-SR
instructions.
Earned Income
Earned income includes all of the following types of in-
come.
1. Wages, salaries, tips, and other taxable employee
pay. Employee pay is earned income only if it is taxa-
ble. Nontaxable employee pay, such as certain de-
pendent care benefits and adoption benefits, isn't
earned income. But there is an exception for nontaxa-
ble combat pay, which you can choose to include in
earned income, as explained later in this chapter.
2. Net earnings from self-employment.
3. Gross income received as a statutory employee.
Wages, salaries, and tips. Wages, salaries, and tips
you receive for working are reported to you on Form W-2,
in box 1. You should report these on Form 1040 or
1040-SR, 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
(Form 1040).
Strike benefits. Strike benefits paid by a union to its
members are earned income.
Page 8 Chapter 1 Rules for Everyone
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 or F from wages on
line 1 of Form 1040 and 1040-SR.
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 is generally 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 and 1040-SR until
you reach minimum retirement age.
Beginning on the day after you reach minimum retire-
ment age, payments you receive are taxable as a pension
and aren't considered earned income. Report taxable
pension payments on Form 1040 or 1040-SR, lines 5a
and 5b.
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 or married filing separately un-
der 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 belong-
ing to you under those laws. That amount isn't earned in-
come for the EIC, even though you must include it in your
gross income on your income tax return. Your earned in-
come 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
Chapter 1 Rules for Everyone Page 9
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.
Follow these rules if you have a child who meets the con-
ditions to be your qualifying child for purposes of claiming
the EIC, even if the child who qualifies you to claim the
EIC doesn't have a valid SSN issued on or before the due
date of your 2021 return (including extensions).
When you file Form 1040 or 1040-SR, you must attach
Schedule EIC to your return if you have at least one child
who meets the conditions to be your qualifying child for
purposes of claiming the EIC, even if that child doesn't
have a valid SSN issued on or before the due date of your
return (including extensions). For information about how
to complete Schedule EIC if your qualifying child or chil-
dren don’t have valid SSNs, see Schedule EIC. 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, andTIP
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); or
• Brother, sister, half brother, half sister, stepbrother,
stepsister, or a descendant of any of them (for exam-
ple, your niece or nephew).
The following definitions clarify the relationship test.
Adopted child. An adopted child is always treated as
your own child. The term “adopted child” includes a child
who was lawfully placed with you for legal adoption.
Foster child. For the EIC, a person is your foster child if
the child is placed with you by an authorized placement
agency or by judgment, decree, or other order of any court
of competent jurisdiction. An authorized placement
agency includes:
• A state or local government agency,
• A tax-exempt organization licensed by a state, and
• An Indian tribal government or an organization author-
ized by an Indian tribal government to place Indian
children.
Example. Debbie, who is 12 years old, was placed in
your care 2 years ago by an authorized agency responsi-
ble for placing children in foster homes. Debbie is your
foster child.
Age Test
Your child must be:
1. Under age 19 at the end of 2021 and younger than
you (or your spouse, if filing jointly);
2. Under age 24 at the end of 2021, a student, and
younger than you (or your spouse, if filing jointly); or
3. Permanently and totally disabled at any time during
2021, 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,
Page 10 Chapter 2 Rules if You Have a Qualifying Child
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 2021 and younger than you
(or your spouse, if filing jointly)
Under age 24 at the end of 2021, 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 2021 (or is filing a
joint return for 2021 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 2021.
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.
Chapter 2 Rules if You Have a Qualifying Child Page 11
and you file a joint return. Your brother isn't your qualifying
child because he isn't younger than you or your spouse.
Example 3—Child younger than your spouse but
not younger than you. The facts are the same as in Ex-
ample 2 except that your spouse is 25 years old. Because
your brother is younger than your spouse, he is your quali-
fying child, even though he isn't younger than you.
Student defined. To qualify as a student, your child
must be, during some part of each of any 5 calendar
months during the calendar year:
1. A full-time student at a school that has a regular
teaching staff, course of study, and regular student
body at the school; or
2. A student taking a full-time, on-farm training course
given by a school described in (1), or a state, county,
or local government.
The 5 calendar months need not be consecutive.
A full-time student is a student who is enrolled for the
number of hours or courses the school considers to be
full-time attendance.
School defined. A school can be an elementary
school, junior or senior high school, college, university, or
technical, trade, or mechanical school. However,
on-the-job training courses, correspondence schools, and
schools offering courses only through the Internet don't
count as schools for the EIC.
Vocational high school students. Students who
work in co-op jobs in private industry as a part of a
school's regular course of classroom and practical training
are considered full-time students.
Permanently and totally disabled. Your child is per-
manently and totally disabled if both of the following apply.
1. He or she can’t engage in any substantial gainful ac-
tivity because of a physical or mental condition.
2. A doctor determines the condition has lasted or can
be expected to last continuously for at least a year or
can lead to death.
Substantial gainful activity. Substantial gainful activ-
ity means performing significant duties over a reasonable
period of time while working for pay or profit, or in work
generally done for pay or profit. Full-time work (or
part-time work done at an employer's convenience) in a
competitive work situation for at least the minimum wage
shows that the child can engage in substantial gainful ac-
tivity.
Substantial gainful activity isn't work done to take care
of yourself or your home. It isn't unpaid work on hobbies,
institutional therapy or training, school attendance, clubs,
social programs, and similar activities. However, doing
this kind of work may show that the child is able to engage
in substantial gainful activity.
The fact that the child hasn’t worked for some time
doesn't, by itself, prove the child can’t engage in substan-
tial gainful activity.
For examples of substantial gainful activity, see Pub.
524.
Residency Test
Your child must have lived with you in the United States
for more than half of 2021.
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
2021 is treated as having lived with you for more than half
of 2021 if your home was the child's home for more than
half the time he or she was alive in 2021.
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.
Adopted child. If you adopted a child in 2021, and that
child was lawfully placed with you for legal adoption by
you in 2021, or the child was an eligible foster child placed
with you during 2021, the child is considered to have lived
with you for more than half of 2021 if your main home was
this child's main home for more than half the time he or
she was adopted or placed with you in 2021.
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 dateCAUTION
!
Page 12 Chapter 2 Rules if You Have a Qualifying Child
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.
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 (SSN). To claim a
higher EIC credit amount based on a qualifying
child, that qualifying child must have a valid SSN
issued on or before the due date of your 2021 return (in-
cluding extensions), unless the child was born and died in
2021 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 a higher EIC credit
amount on the basis of a qualifying child if:
1. The qualifying child's SSN is missing from your tax re-
turn or is incorrect;
2. The qualifying child's social security card says “Not
valid for employment” and was issued for use in get-
ting a federally funded benefit; or
3. Instead of an SSN, the qualifying child has:
a. An individual taxpayer identification number
(ITIN), which is issued to a noncitizen who can’t
get an SSN, or
b. An adoption taxpayer identification number
(ATIN), issued to adopting parents who can’t get
an SSN for the child being adopted until the adop-
tion is final.
If you have more than one qualifying child and only one
has a valid SSN, you can use only that child to claim a
higher EIC credit amount. For more information about
SSNs, see Rule 2.
If you have a child who meets the conditions to be
a qualifying child for purposes of claiming the EIC,
but that child doesn't have a valid SSN, you may
be eligible to claim a self-only EIC.
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 nonrefundable child tax credit, credit for other de-
pendents, refundable child tax credit, or 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.CAUTION
!TIP
Chapter 2 Rules if You Have a Qualifying Child Page 13
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.
• 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 2021, 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 2021, 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 claimTIP
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 $22,000
from her job, and her AGI is $22,000. Jimmy's father did
not live with you or Jimmy. The special rule explained later
for divorced or separated parents (or parents who live
apart) doesn't apply. Jimmy is a qualifying child of both
you and your mother because he meets the relationship,
age, residency, and joint return tests for both you and your
mother. However, only one of you can treat him as a quali-
fying child to claim the EIC (and the other tax benefits lis-
ted earlier in this chapter for which that person qualifies).
He isn't a qualifying child of anyone else, including his fa-
ther. If you don't claim Jimmy as a qualifying child for the
EIC or any of the other tax benefits listed earlier, your
mother can treat him as a qualifying child to claim the EIC
(and any of the other tax benefits listed earlier for which
she qualifies).
Example 2—Parent has higher AGI than grandpar-
ent. The facts are the same as in Example 1 except your
AGI is $25,000. Because your mother's AGI isn't higher
than yours, she can’t claim Jimmy as a qualifying child.
Only you can claim him.
Example 3—Two persons claim same child. The
facts are the same as in Example 1 except that you and
your mother both claim Jimmy as a qualifying child. In this
case, you as the child's parent will be the only one allowed
to claim Jimmy as a qualifying child for the EIC and the
other tax benefits listed earlier for which you qualify. The
IRS will disallow your mother's claim to the EIC and any of
the other tax benefits listed earlier based on Jimmy. Your
mother can't take the EIC for a taxpayer without a qualify-
ing child because her AGI is more than $21,430.
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
Page 14 Chapter 2 Rules if You Have a Qualifying Child
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, 2021, when your husband moved out of the
household. In August and September, Joey lived with you.
For the rest of the year, Joey lived with your husband, who
is Joey's father. Joey is a qualifying child of both you and
your husband because he lived with each of you for more
than half the year and because he met the relationship,
age, and joint return tests for both of you. At the end of the
year, you and your husband still weren't divorced, legally
separated, or separated under a written separation agree-
ment, so the Special rule for divorced or separated pa-
rents (or parents who live apart) doesn't apply.
You and your husband will file separate returns. Your
husband agrees to let you treat Joey as a qualifying child.
This means, if your husband doesn't claim Joey as a qual-
ifying child for any of the tax benefits listed earlier, you can
claim him as a qualifying child for any tax benefit listed
earlier for which you qualify. However, you can't take the
EIC because you and your husband didn't live apart for
the last 6 months of 2021 and, while you did live apart at
the end of 2021, you aren't legally separated under a writ-
ten separation agreement or decree of separate mainte-
nance. Therefore, you don't meet the requirements to take
the EIC as a married taxpayer filing a separate return. See
Rule 3. You also can't take the credit for child and de-
pendent care expenses because your filing status is mar-
ried filing separately and you and your husband didn't live
apart for the last 6 months of 2021. See Pub. 503.
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 2021, the
boy lived with him longer than with you. You can’t claim
the EIC because your filing status is married filing sepa-
rately and you don’t have a qualifying child. However, your
husband's filing status is also married filing separately, so
he can’t claim the EIC because you and your husband
didn't live apart for the last 6 months of 2021 or you aren't
legally separated under a written separation agreement or
decree of separate maintenance. Therefore, your hus-
band doesn't meet the requirements to take the EIC as a
married taxpayer filing a separate return. See Rule 3. Your
husband also can't take the credit for child and dependent
care expenses because his filing status is married filing
separately and you and your husband didn't live apart for
the last 6 months of 2021. See Pub. 503.
Example 10—Unmarried parents. You, your
5-year-old son, and your son's father lived together all
year. You and your son's father aren't married. Your son is
a qualifying child of both you and his father because he
meets the relationship, age, residency, and joint return
tests for both you and his father. Your earned income and
AGI are $12,000, and your son's father's earned income
and AGI are $14,000. Neither of you had any other in-
come. Your son's father agrees to let you treat the child as
a qualifying child. This means if your son's father doesn't
claim your son as a qualifying child for the EIC or any of
the other tax benefits listed earlier, you can claim him as a
qualifying child for the EIC and any of the other tax bene-
fits listed earlier for which you qualify.
Example 11—Unmarried parents claim same child.
The facts are the same as in Example 10 except that you
and your son's father both claim your son as a qualifying
child. In this case, only your son's father will be allowed to
treat your son as a qualifying child. This is because his
AGI, $14,000, is more than your AGI, $12,000. You can
claim the EIC without a qualifying child.
Example 12—Child did not live with a parent. You
and your 7-year-old niece, your sister's child, lived with
your mother all year. You are 25 years old, and your AGI
is $9,300. Your only income was from a part-time job.
Your mother's AGI is $15,000. Her only income was from
her job. Your niece's parents file jointly, have an AGI of
less than $9,000, and don't live with you or their child.
Your niece is a qualifying child of both you and your
mother because she meets the relationship, age, resi-
dency, and joint return tests for both you and your mother.
However, only your mother can treat her as a qualifying
child. This is because your mother's AGI, $15,000, is
more than your AGI, $9,300.
Special rule for divorced or separated parents (or
parents who live apart). A child will be treated as the
qualifying child of his or her noncustodial parent 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
2021, 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 2021.
Chapter 2 Rules if You Have a Qualifying Child Page 15
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 2021 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 2021.
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.
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” on the
dotted line next to line 27a (Form 1040 or 1040-SR).
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 2021 tax return, and
doesn't file a 2021 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.
Page 16 Chapter 2 Rules if You Have a Qualifying Child
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.
Rule 11—You Must Meet the
Age Requirements
For 2021, you no longer need to be younger than age 65
to claim the EIC. The minimum age to claim the EIC is
generally age 19; however, if you are a specified student
(other than a qualified former foster youth or a qualified
homeless youth), you need to be at least age 24. If you
are a qualified former foster youth or a qualified homeless
youth, you need to be at least age 18.
You, or your spouse if married filing a joint return, were
at least age 19 at the end of 2021 if you, or your spouse if
filing a joint return, were born before January 2, 2003.
You, or your spouse if married filing a joint return, were
at least age 24 at the end of 2021 if you, or your spouse if
filing a joint return, were born before January 2, 1998.
You, or your spouse if filing a joint return, were at least
age 18 at the end of 2021 if you, or your spouse if filing a
joint return, were born before January 2, 2004.
Qualified former foster youth. You are a qualified for-
mer foster youth if (1) on or after the date you attained age
14, you were in foster care provided under the supervision
or administration of an entity administering (or eligible to
administer) a plan under part B (related to child welfare
agencies) or part E (related to federal payments ofTIP
monthly payments for eligible children) of title IV of the So-
cial Security Act (without regard to whether federal assis-
tance was provided to you under such part E), and (2) you
consent for entities who administer a plan under part B or
part E of title IV of the Social Security Act to disclose infor-
mation related to your status as a qualified former foster
youth.
If you qualify as a former foster youth and satisfy
all the other requirements for claiming the EIC,
check the box on Form 1040 or 1040-SR,
line 27a.
Qualified homeless youth. You are a qualified home-
less youth if you certify that you are an unaccompanied
child or youth who is homeless or who is at risk of home-
lessness, and are self-supporting.
To certify that you are a qualified homeless youth
and that you satisfy all the other requirements for
claiming the EIC, check the box on Form 1040 or
1040-SR, line 27a.
Specified student. You qualify as a specified student if
you were enrolled in a program that leads to a degree,
certificate, or other recognized educational credential, and
carried at least one-half the normal workload for your
course of study during at least 5 calendar months of the
year or an academic period, if longer. For purposes of de-
termining whether you were enrolled during at least 5 cal-
endar months, count any month during which you were
enrolled for at least part of the month. The 5 months do
not need to be consecutive. For more information on
whether your educational program or course load meets
the qualifications for you to be a specified student, see the
Instructions for Form 8863.
Example 1. You are age 19, unmarried, and not a
specified student. You meet the age test.
Example 2—Spouse meets age test. You are mar-
ried and filing a joint return. Neither you nor your spouse
are specified students or qualified former foster youth or
qualified homeless youth. You are age 18 and your
spouse is age 21. You meet the age test because your
spouse is at least age 19.
Death of spouse. If you are filing a joint return with your
spouse who died in 2021, you meet the minimum age if
your spouse met the minimum age at the time of death.
Your spouse is considered to reach the minimum age
on the day before his or her birthday. Your spouse isn't
considered to be the minimum age at the end of 2021 un-
less he or she met the minimum age at the time of his or
her death.
Example. You are married and filing a joint return. Nei-
ther you, nor your spouse, is a qualified former foster
youth, former homeless youth, or a specified student.
Your spouse was born on February 14, 2002, and died on
February 13, 2021. Your spouse is considered age 19 atTIPTIP
Chapter 3 Rules If You Do Not Have a Qualifying Child Page 17
the time of death. However, if your spouse died on Febru-
ary 12, 2021, your spouse isn't considered age 19 at the
time of death and isn't at least age 19 at the end of 2021.
Death of taxpayer. A taxpayer who died in 2021 meets
the minimum age if the taxpayer met the minimum age at
the time of death.
A taxpayer is considered to reach the minimum age on
the day before his or her birthday. The taxpayer is not
considered to be the minimum age unless he or she met
the minimum age at the time of his or her 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 2021, 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
$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” on the
dotted line next to line 27a (Form 1040 or 1040-SR).
Example. You lived with your mother all year. You are
age 26, unmarried, and permanently and totally disabled.
Your only income was from a community center where
you went three days a week to answer telephones. You
earned $5,000 for the year and provided more than half of
your own support. Because you meet the relationship,
age, residency, and joint return tests, you are a qualifying
Page 18 Chapter 3 Rules If You Do Not Have a Qualifying Child
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 2021 tax return, and doesn't file a
2021 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” on the dotted line next to line 27a
(Form 1040 or 1040-SR).
United States. This means the 50 states and the District
of Columbia. It doesn't include Puerto Rico or U.S. pos-
sessions such as Guam.
Homeless shelter. Your home can be any location
where you regularly live. You don't need a traditional
home. If you lived in one or more homeless shelters in the
United States for more than half the year, you meet this
rule.
Military personnel stationed outside the United
States. U.S. military personnel stationed outside the Uni-
ted States on extended active duty (defined in chapter 2)
are considered to live in the United States during that duty
period for purposes of the EIC.
4.
Figuring and Claiming the
EIC
You must meet one more rule to claim the EIC.
You need to know the amount of your earned income to
see if you meet the rule in this chapter. You also need to
know that amount to figure your EIC.
Rule 15—Earned Income
Limits
Your earned income must be less than:
• $51,464 ($57,414 for married filing jointly) if you have
three or more qualifying children who have valid
SSNs,
• $47,915 ($53,865 for married filing jointly) if you have
two qualifying children who have valid SSNs,
• $42,158 ($48,108 for married filing jointly) if you have
one qualifying child who has a valid SSN, or
• $21,430 ($27,380 for married filing jointly) if you don't
have a qualifying child who has a valid SSN.
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
Chapter 4 Figuring and Claiming the EIC Page 19
pay, which you can choose to include in earned income.
Earned income is explained in detail in Rule 7 in chap-
ter 1.
Election to use prior-year earned income. You can
elect to use your 2019 earned income to figure your 2021
earned income credit (EIC) if your 2019 earned income is
more than your 2021 earned income. To make this elec-
tion, enter the amount of your 2019 earned income on
Form 1040 or 1040-SR, line 27c.
You can't use your 2020 earned income instead
of your 2021 earned income. You can only use
your 2019 earned income if it is more than your
2021 earned income.
If you file a joint return and make the election, your
2019 earned income is the sum of your 2019 earned in-
come and your spouse's 2019 earned income.
Figuring earned income. If you are self-employed, a
statutory employee, or a member of the clergy or a church
employee who files Schedule SE (Form 1040), you will fig-
ure your earned income when you fill out Part 4 of EIC
Worksheet B in the Form 1040 and 1040-SR instructions.
Otherwise, figure your earned income by using the
worksheet in Step 5 of the Form 1040 and 1040-SR in-
structions for line 27a.
When using one of those worksheets to figure your
earned income, you will start with the amount on Form
1040 or 1040-SR, line 1. You will then reduce that amount
by any amount included on that line and described in the
following list.
• Scholarship or fellowship grants not reported on
a Form W-2. A scholarship or fellowship grant that
wasn't reported to you on a Form W-2 isn't considered
earned income for the earned income credit.
• Inmate's income. Amounts received for work 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 or 1040-SR, line 1, put “PRI”
and the amount on the dotted line next to Form 1040
or 1040-SR, line 1.
• Pension or annuity from deferred compensation
plans. A pension or annuity from a nonqualified 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 or
1040-SR, line 1, put “DFC” and the amount on the dot-
ted line next to Form 1040 or 1040-SR, line 1. This
amount may be reported in box 11 of your Form W-2.
If you received such an amount but box 11 is blank,
contact your employer for the amount received as a
pension or an annuity.
• Medicaid waiver payments. Certain Medicaid
waiver payments may be excluded from income underCAUTION
!
Notice 2014-7. You may include these payments in
earned income if you benefit from the inclusion. For
more information about these payments, see Pub.
525.
Clergy. If you are a member of the clergy who files
Schedule SE and the amount on line 2 of that schedule in-
cludes an amount that was also reported on Form 1040 or
1040-SR, line 1, subtract that amount from the amount on
Form 1040 or 1040-SR, line 1, and enter the result on
line 1 of the worksheet in Step 5 of the Form 1040 and
1040-SR instructions for line 27a. Enter “Clergy” on the
dotted line next to line 27a (Form 1040 and 1040-SR).
Church employees. A church employee means an
employee (other than a minister or member of a religious
order) of a church or qualified church-controlled organiza-
tion that is exempt from employer social security and
Medicare taxes. If you received wages as a church em-
ployee and included any amount on both line 5a of Sched-
ule SE and Form 1040 and 1040-SR, line 1, subtract that
amount from the amount on Form 1040 and 1040-SR,
line 1, and enter the result on line 1 of the worksheet in
Step 5 of the Form 1040 and 1040-SR instructions for
line 27a.
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.
• $9,800 if you have no children who have a valid SSN.
• $10,600 if you have one child who has a valid SSN.
• $14,900 if you have two or more children who have
valid SSNs.
If you elect to use your nontaxable combat pay in
figuring your EIC, enter that amount on Form
1040 or 1040-SR, line 27b.CAUTION
!
Page 20 Chapter 4 Figuring and Claiming the EIC
If you are using your 2019 earned income to fig-
ure your 2021 EIC and you elected to include
nontaxable combat pay, be sure to use 2019 non-
taxable combat pay and enter that amount on Form 1040
or 1040-SR, line 27b.
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 $3,584. 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 $3,584 on line 27b of their
Form 1040.
Example 2—Election doesn't increase the EIC.
The facts are the same as in Example 1, except George
had nontaxable combat pay of $30,000. When George
and Janice add their nontaxable combat pay to their
earned income, they find their credit to be $1,771. Be-
cause the credit they can get if they don't add the nontax-
able combat pay to their earned income is $2,389, they
decide not to make the election. They enter $2,389 on
line 27b 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.
How To Figure the EIC Yourself
To figure the EIC yourself, use the EIC Worksheet in the
instructions for Form 1040 and 1040-SR. If you have a
qualifying child, complete Schedule EIC (discussed later
in this chapter) and attach it to your tax return.
If you want the IRS to figure your EIC for you, see IRS
Will Figure the EIC for You, earlier.CAUTION
!CAUTION
!
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 2021 and aren't a member of
the clergy, a church employee who files Schedule SE, or a
statutory employee filing Schedule C.
EIC Worksheet B. Use EIC Worksheet B if you were
self-employed at any time in 2021 or are a member of the
clergy, a church employee who files Schedule SE, or a
statutory employee filing Schedule C. If any of the follow-
ing situations apply to you, read the paragraph and then
complete EIC Worksheet B.
Net earnings from self-employment of $400 or
more. If your net earnings from self-employment are
$400 or more, be sure to correctly fill out Schedule SE
(Form 1040) and pay the proper amount of self-employ-
ment tax. If you don't, you may not get all the EIC you are
entitled to.
When figuring your net earnings from self-employ-
ment, you must claim all your allowable business
expenses.
When to use the optional methods of figuring net
earnings. Using the optional methods on Schedule SE
to figure your net earnings from self-employment may
qualify you for the EIC or give you a larger credit. If your
net earnings (without using the optional methods) are less
than $5,880, see the instructions for Schedule SE for de-
tails about the optional methods.
When both spouses have self-employment in-
come. You must complete both Parts 1 and 2 of EIC
Worksheet B if all of the following conditions apply to you.
1. You are married filing a joint return.
2. Both you and your spouse have income from self-em-
ployment.
3. You or your spouse file a Schedule SE and the other
spouse doesn't file Schedule SE.
Statutory employees. Statutory employees report wa-
ges and expenses on Schedule C. They don't file Sched-
ule SE. If you are a statutory employee, enter the amount
from line 1 of Schedule C in Part 3 when you complete
EIC Worksheet B.
Schedule EIC
You must complete Schedule EIC and attach it to your tax
return if you have a qualifying child and are claiming the
EIC. Schedule EIC provides the IRS with information
about your qualifying children, including their names,CAUTION
!
Chapter 4 Figuring and Claiming the EIC Page 21
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.
Attach and complete Schedule EIC to your tax re-
turn even if your qualifying child doesn't have a
valid SSN. For information about how to complete
Schedule EIC if your qualifying child or children do not
have valid SSNs, see Schedule EIC.CAUTION
!TIP
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 2021.
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 2021 return to claim
the credit for 2021. This chapter explains when you needCAUTION
!
Figure B. Steps To Follow To Have the IRS Figure Your EICIf you have a
qualifying child,
attach Sch. EIC.
27a Earned income credit (EIC) . . . . . . . . . . . . . . 27a
. . . . ▶
b Nontaxable combat pay election . . . . 27b
c Prior year (2019) earned income . . . . 27c
28 Refundable child tax credit or additional child tax credit from Schedule 8812 28
29 American opportunity credit from Form 8863, line 8 . . . . . . . 29
30 Recovery rebate credit. See instructions . . . . . . . . . . 30
31 Amount from Schedule 3, line 15 . . . . . . . . . . . . 31
32 Add lines 27a and 28 through 31. These are your total other payments and refundable credits ▶ 32
33 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . ▶ 33
Refund
Check here if you were born after January 1, 1998, and before January
2, 2004, and you satisfy all the other requirements for taxpayers who
are at least age 18, to claim the EIC. See instructions
Enter “EIC” in the space to the left of Form 1040 or 1040-SR, line 27a. 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 on Form 1040 or 1040-SR, line 27b. For details, see Nontaxable combat pay in this
chapter. If you are electing to use 2019 earned income to figure your EIC, enter the
amount of your 2019 earned income on Form 1040 or 1040-SR, line 27c. For details, see
Election to use prior-year earned income 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 33, 34, 35a, and 37 (Form 1040 and 1040-SR)).
4 If you have a qualifying child, complete Schedule EIC and attach it to your tax return.
Attach and complete Schedule EIC to your tax return even if your qualifying child doesn’t
have a valid SSN.
Page 22 Chapter 5 Disallowance of the EIC
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 claiming the EIC without a qualifying child for
2021 and the only reason your EIC was reduced or
disallowed in the earlier year was because the IRS
determined that a child listed on Schedule EIC wasn't
your qualifying child.
In either of these cases, you can take the EIC without filing
Form 8862 if you meet all the EIC eligibility requirements.
Exception 2. Don't file Form 8862 or take the EIC for:
• 2 years after there was a final determination that your
EIC claim was due to reckless or intentional disregard
of the EIC rules, or
• 10 years after there was a final determination that your
EIC claim was due to fraud.
More information. For details, see Are You Prohibited
From Claiming the EIC for a Period of Years? in this chap-
ter.
The date on which your EIC was denied and the date
on which you file your 2021 return affect whether you
need to attach Form 8862 to your 2021 return or to a later
return. The following examples demonstrate whether
Form 8862 is required for 2021 or 2022.
Example 1—Form 8862 required for 2021. You filed
your 2020 tax return in March 2021 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 2021, 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 2021.
To claim the EIC with a qualifying child on your 2021 re-
turn, you must complete and attach Form 8862 to that
return. However, to claim the EIC without a qualifying child
on your 2021 return, you don't need to file Form 8862.
Example 2—Form 8862 required for 2022. The
facts are the same as in the previous example except that
you received the statutory notice of deficiency in February
2022. Because the 90-day period referred to in the statu-
tory notice isn't over when you are ready to file your return
for 2021, you shouldn't attach Form 8862 to your 2021 re-
turn. However, to claim the EIC with a qualifying child for
2022, you must complete and attach Form 8862 to your
return for that year. To claim the EIC without a qualifying
child for 2022, 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 2021 tax return, and you claim the EIC
without attaching a completed Form 8862, your claim will
be automatically denied. This is considered a math or
clerical error. You won't be permitted to claim the EIC
without a completed Form 8862.
Additional documents may be required. You may
have to provide the IRS with additional documents or in-
formation before a refund relating to the EIC you claim is
released to you, even if you attach a properly completed
Form 8862 to your return.
Are You Prohibited From
Claiming the EIC for a Period
of Years?
If your EIC for any year after 1996 was denied and it was
determined that your error was due to reckless or inten-
tional disregard of the EIC rules, then you can’t claim the
EIC for the next 2 years. If your error was due to fraud,
then you can’t claim the EIC for the next 10 years. The
date on which your EIC was denied and the date on which
you file your 2021 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 2020 tax return, which you filed in
March 2021. 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 2021, 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
Chapter 5 Disallowance of the EIC Page 23
EIC was denied in December 2021. You can’t claim the
EIC for tax year 2021 or 2022. To claim the EIC on your
return for 2023, 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 2020 EIC wasn’t denied until after you
filed your 2021 return. You can’t claim the EIC for tax year
2022 or 2023. To claim the EIC on your return for 2024
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 2020 tax return, which you filed in
February 2021. The IRS determined you weren't entitled
to the EIC and that your error was due to fraud. In Sep-
tember 2021, 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 2021.
You can’t claim the EIC for tax years 2021 through 2030.
To claim the EIC on your return for 2031, 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 $16,000
from a part-time job. She also received a taxable pension
of $6,400. Sharon had no other income. Her AGI on
line 11 of Form 1040 is $22,400 ($16,000 + $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 ($22,400) isn't less than $21,430, 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 2021. 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 2021.
Cynthia and Jerry have the 2021 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 27a.
Step 1. The amount Cynthia and Jerry entered on Form
1040, line 11, was $25,525. They both have valid social
security numbers (SSNs), which they have had for many
years. They will file a joint return. Neither Cynthia nor Jerry
is a nonresident alien. Therefore, the answers they give to
the questions in Step 1 allow them to proceed to Step 2.
Step 2. The only investment income the Greys have is
their $525 interest income. That amount isn't more than
$10,000, so they answer “No” to the second question in
Step 2 and go to Step 3.
Step 3. Their children, Kirk and Susanne, meet the rela-
tionship, age, residency, and joint return tests to be Cyn-
thia and Jerry's qualifying children, so Cynthia and Jerry
answer “Yes” to the first question in Step 3. Kirk and Sus-
anne aren't qualifying children of anyone else. Both chil-
dren have valid SSNs, which they got soon after birth.
Cynthia and Jerry are filing a joint return, so they answer
“Yes” to the second question in Step 3. This means they
can skip questions 3 though 6 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 $53,865, 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. Because both of their children
have valid SSNs, they follow this line across to the
column for 2 children under Married filing jointly and
find $5,980. They enter $5,980 on line 2.
Page 24 Chapter 6 Detailed Examples
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 $5,968 on line 5.
5. They enter $5,968 on line 6. This is the smaller of the
line 2 amount ($5,980) and the line 5 amount
($5,968).
6. The Greys enter $5,968 on line 27a 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 2,738 4,821 5,568 360 3,618 5,980 6,728
25,050 25,100 0 2,730 4,810 5,558 353 3,618 5,980 6,728
25,100 25,150 0 2,722 4,800 5,547 345 3,618 5,980 6,728
25,150 25,200 0
25,200 25,250 0 2,706 4,779 5,526 330 3,618 5,980 6,728
25,250 25,300 0 2,698 4,768 5,515 322 3,618 5,980 6,728
25,300 25,350 0 2,690 4,757 5,505 314 3,618 5,980 6,728
25,350 25,400 0 2,682 4,747 5,494 307 3,618 5,980 6,728
25,400 25,450 0 2,674 4,736 5,484 299 3,618 5,980 6,728
25,450 25,500 0 2,666 4,726 5,473 291 3,618 5,980 6,728
25,500 25,550 0 2,658 4,715 5,463 284 3,609 5,968 6,716
25,550 25,600 0 2,650 4,705 5,452 276 3,601 5,958 6,705
25,600 25,650 0 2,642 4,694 5,442 269 3,593 5,947 6,695
25,650 25,700 0 2,634 4,684 5,431 261 3,585 5,937 6,684
25,700 25,750 0 2,626 4,673 5,421 253 3,577 5,926 6,674
25,750 25,800 0 2,618 4,663 5,410 246 3,569 5,916 6,663
2,714 4,789 5,537 337 3,618 5,980 6,728
Chapter 6 Detailed Examples Page 25
Filled-in EIC Worksheet — Cynthia and Jerry GreyWorksheet A—202 EIC—Line
1040
1040-SR
or
Yes. Skip line 5; enter the amount from line 2 on line 6.
STOP
Keep for Your Records
Before you begin:
1.
2.
3.
4.
5.
1Enter your earned income from Step 5.
Enter the amount from Form 1040 or 1040-SR, line 11.
Are the amounts on lines 3 and 1 the same?
No. Go to line 5.
If you have:
number of qualifying children you have who have a valid SSN.
Enter the credit here.
Enter this amount on
Form 1040 or 1040-SR,
line
Part 3
Part 1
Part 2
All Filers Using
Worksheet A
Filers Who
Answered
“No” on
Line 4
Your Earned
Income Credit
● No qualifying children who have a valid SSN, is the amount on line 3 less
● 1 or more qualifying children who have a valid SSN, is the amount on line 3
less than $19,550 ($25,500 if married filing jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table to find the credit.
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.
If your EIC for a year after 1996 was reduced or disallowed, see
, earlier, to find out if you must file Form 8862 to take the
credit for 2021.
EIC
1040 or
1040-SR
CAUTION
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.
Look up the amount on line 1 above in the EIC Table (right after
who have a valid SSN as defined earlier. Enter the credit here.
If line 2 is zero, You can’t take the credit.
Enter “No” on the dotted line next to Form 1040 or 1040-SR, line a.
5,968
a1
than $11,650 ($17,600 if married filing jointly)?
a
for your filing status and the number of qualifying children you have
Worksheet B) to find the credit. Be sure you use the correct column
Be sure you use the correct column for your filing status and the
25,000
25,525
5,980
5,968
Page 26 Chapter 6 Detailed Examples
Filled-in Schedule EIC—Cynthia and Jerry GreyCynthia and Jerry Grey 333-00-5555
Kirk Grey Susanne Grey
123-00-5678 800-00-4321
2 0 1 1 2 0 1 3
son daughter
12 12
SCHEDULE EIC
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Earned Income Credit
Qualifying Child Information
▶ Complete and attach to Form 1040 or 1040-SR only if you have a
qualifying child.
▶ Go to www.irs.gov/ScheduleEIC for the latest information.
OMB No. 1545-0074
2021
Attachment
Sequence No. 43
1040
1040-SR
. . . . . . . . .
EIC
◀
Name(s) shown on return Your social security number
If you are separated from your spouse, filing a separate return and meet the requirements to claim the EIC (see instructions), check here
Before you begin: • See the instructions for Form 1040, lines 27a, 27b, and 27c, 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 your EIC. If the name or SSN on
the child’s social security card is not correct, call the Social Security Administration at 800-772-1213.
• If you have a child who meets the conditions to be your qualifying child for purposes of claiming the EIC, but that
child doesn’t have an SSN as defined in the instructions for Form 1040, lines 27a, 27b, and 27c, see the instructions.
▲!CAUTION
• You can’t claim the EIC for a child who didn’t live with you for more than half of the year.
• If your child doesn’t have an SSN as defined in the instructions for Form 1040, lines 27a, 27b, and 27c, see the instructions.
• 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, lines 27a,
27b, and 27c, unless the child was born
and died in 2021 or you are claiming the
self-only EIC (see instructions). If your
child was born and died in 2021 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 2002 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 2002 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 2002 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
2021, 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 2021? 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 2021
• If the child lived with you for more than
half of 2021 but less than 7 months,
enter “7.”
• If the child was born or died in 2021 and
your home was the child’s home for more
than half the time he or she was alive
during 2021, 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) 2021
Chapter 6 Detailed Examples Page 27
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 to find resources that
can help you right away.
Preparing and filing your tax return. After receiving all
your wage and earnings statements (Forms W-2, W-2G,
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
compensation statements (by mail or in a digital format) or
other government payment statements (Form 1099-G);
and interest, dividend, and retirement statements from
banks and investment firms (Forms 1099), you have sev-
eral options to choose from to prepare and file your tax re-
turn. You can prepare the tax return yourself, see if you
qualify for free tax preparation, or hire a tax professional to
prepare your return.
For 2021, if you received an Economic Impact
Payment (EIP), refer to your Notice 1444-C, Your
2021 Economic Impact Payment. If you received
Advance Child Tax Credit payments, refer to your Letter
6419.
Free options for tax preparation. Go to IRS.gov to see
your options for preparing and filing your return online or
in your local community, if you qualify, which include the
following.
• Free File. This program lets you prepare and file your
federal individual income tax return for free using
brand-name tax-preparation-and-filing software or
Free File fillable forms. However, state tax preparation
may not be available through Free File. Go to IRS.gov/
FreeFile to see if you qualify for free online federal tax
preparation, e-filing, and direct deposit or payment op-
tions.
• VITA. The Volunteer Income Tax Assistance (VITA)
program offers free tax help to people with
low-to-moderate incomes, persons with disabilities,
and limited-English-speaking taxpayers who need
help preparing their own tax returns. Go to IRS.gov/
VITA, download the free IRS2Go app, or call
800-906-9887 for information on free tax return prepa-
ration.
• TCE. The Tax Counseling for the Elderly (TCE) pro-
gram offers free tax help for all taxpayers, particularly
those who are 60 years of age and older. TCE volun-
teers specialize in answering questions about pen-
sions and retirement-related issues unique to seniors.
Go to IRS.gov/TCE, download the free IRS2Go app,
or call 888-227-7669 for information on free tax return
preparation.
• MilTax. Members of the U.S. Armed Forces and
qualified veterans may use MilTax, a free tax service
offered by the Department of Defense through Military
OneSource. For more information go to
MilitaryOneSource (MilitaryOneSource.mil/Tax).CAUTION
!
Also, the IRS offers Free Fillable Forms, which can
be completed online and then filed electronically re-
gardless of income.
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
earned income credit (EIC).
• The Online EIN Application (IRS.gov/EIN) helps you
get an employer identification number (EIN) at no
cost.
• The Tax Withholding Estimator (IRS.gov/W4app)
makes it easier for everyone to pay the correct amount
of tax during the year. The tool is a convenient, online
way to check and tailor your withholding. It’s more
user-friendly for taxpayers, including retirees and
self-employed individuals. The features include the
following.
▶ Easy to understand language.
▶ The ability to switch between screens, correct
previous entries, and skip screens that don’t apply.
▶ Tips and links to help you determine if you qualify
for tax credits and deductions.
▶ A progress tracker.
▶ A self-employment tax feature.
▶ Automatic calculation of taxable social security
benefits.
• The First-Time Homebuyer Credit Account Look-up
(IRS.gov/HomeBuyer) tool provides information on
your repayments and account balance.
• The Sales Tax Deduction Calculator (IRS.gov/
SalesTax) figures the amount you can claim if you
itemize deductions on Schedule A (Form 1040).
Getting answers to your tax questions. On
IRS.gov, you can get up-to-date information on
current events and changes in tax law.
• IRS.gov/Help: A variety of tools to help you get an-
swers to some of the most common tax questions.
• IRS.gov/ITA: The Interactive Tax Assistant, a tool that
will ask you questions and, based on your input, pro-
vide answers on a number of tax law topics.
• IRS.gov/Forms: Find forms, instructions, and publica-
tions. You will find details on 2021 tax changes and
hundreds of interactive links to help you find answers
to your questions.
• You may also be able to access tax law information in
your electronic filing software.
Need someone to prepare your tax return? There are
various types of tax return preparers, including tax prepar-
ers, enrolled agents, certified public accountants (CPAs),
attorneys, and many others who don’t have professional
credentials. If you choose to have someone prepare your
Page 28 Publication 596 (2021)
tax return, choose that preparer wisely. A paid tax pre-
parer is:
• Primarily responsible for the overall substantive accu-
racy of your return,
• Required to sign the return, and
• Required to include their preparer tax identification
number (PTIN).
Although the tax preparer always signs the return,
you're ultimately responsible for providing all the informa-
tion required for the preparer to accurately prepare your
return. Anyone paid to prepare tax returns for others
should have a thorough understanding of tax matters. For
more information on how to choose a tax preparer, go to
Tips for Choosing a Tax Preparer on IRS.gov.
Advance child tax credit payments. From July through
December 2021, advance payments were sent automati-
cally to taxpayers with qualifying children who met certain
criteria. The advance child tax credit payments were early
payments of up to 50% of the estimated child tax credit
that taxpayers may properly claim on their 2021 returns.
Go to IRS.gov/AdvCTC for more information about these
payments and how they can affect your taxes.
Coronavirus. Go to IRS.gov/Coronavirus for links to in-
formation on the impact of the coronavirus, as well as tax
relief available for individuals and families, small and large
businesses, and tax-exempt organizations.
Employers can register to use Business Services On-
line. The Social Security Administration (SSA) offers on-
line service at SSA.gov/employer for fast, free, and secure
online W-2 filing options to CPAs, accountants, enrolled
agents, and individuals who process Form W-2, Wage
and Tax Statement, and Form W-2c, Corrected Wage and
Tax Statement.
IRS social media. Go to IRS.gov/SocialMedia to see the
various social media tools the IRS uses to share the latest
information on tax changes, scam alerts, initiatives, prod-
ucts, and services. At the IRS, privacy and security are
our highest priority. We use these tools to share public in-
formation with you. Don’t post your social security number
(SSN) or other confidential information on social media
sites. Always protect your identity when using any social
networking site.
The following IRS YouTube channels provide short, in-
formative videos on various tax-related topics in English,
Spanish, and ASL.
• Youtube.com/irsvideos.
• Youtube.com/irsvideosmultilingua.
• Youtube.com/irsvideosASL.
Watching IRS videos. The IRS Video portal
(IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals.
Online tax information in other languages. You can
find information on IRS.gov/MyLanguage if English isn’t
your native language.
Free Over-the-Phone Interpreter (OPI) Service. The
IRS is committed to serving our multilingual customers by
offering OPI services. The OPI service is a federally fun-
ded program and is available at Taxpayer Assistance
Centers (TACs), other IRS offices, and every VITA/TCE
return site. OPI service is accessible in more than 350 lan-
guages.
Accessibility Helpline available for taxpayers with
disabilities. Taxpayers who need information about ac-
cessibility services can call 833-690-0598. The Accessi-
bility Helpline can answer questions related to current and
future accessibility products and services available in al-
ternative media formats (for example, braille, large print,
audio, etc.).
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all of the forms, instruc-
tions, and publications you may need. Or, you can go to
IRS.gov/OrderForms to place an order.
Getting tax publications and instructions in eBook
format. You can also download and view popular tax
publications and instructions (including the Instructions for
Form 1040) on mobile devices as eBooks at IRS.gov/
eBooks.
Note. IRS eBooks have been tested using Apple's
iBooks for iPad. Our eBooks haven’t been tested on other
dedicated eBook readers, and eBook functionality may
not operate as intended.
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 and a breakdown by tax
year.
• See payment plan details or apply for a new payment
plan.
• Make a payment or view 5 years of payment history
and any pending or scheduled payments.
• Access your tax records, including key data from your
most recent tax return, your EIP amounts, and tran-
scripts.
• View digital copies of select notices from the IRS.
• Approve or reject authorization requests from tax pro-
fessionals.
• View your address on file or manage your communi-
cation preferences.
Tax Pro Account. This tool lets your tax professional
submit an authorization request to access your individual
taxpayer IRS online account. For more information, go to
IRS.gov/TaxProAccount.
Using direct deposit. The fastest way to receive a tax
refund is to file electronically and choose direct deposit,
which securely and electronically transfers your refund di-
rectly into your financial account. Direct deposit also
avoids the possibility that your check could be lost, stolen,
Publication 596 (2021) Page 29
or returned undeliverable to the IRS. Eight in 10 taxpayers
use direct deposit to receive their refunds. If you don’t
have a bank account, go to IRS.gov/DirectDeposit for
more information on where to find a bank or credit union
that can open an account online.
Getting a transcript of your 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 free copy of your transcript.
If you prefer, you can order your transcript by calling
800-908-9946.
Reporting and resolving your tax-related identity
theft issues.
• Tax-related identity theft happens when someone
steals your personal information to commit tax fraud.
Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit.
• The IRS doesn’t initiate contact with taxpayers by
email, text messages, telephone calls, or social media
channels to request personal or financial information.
This includes requests for personal identification num-
bers (PINs), passwords, or similar information for
credit cards, banks, or other financial accounts.
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft
Central webpage, for information on identity theft and
data security protection for taxpayers, tax professio-
nals, and businesses. If your SSN has been lost or
stolen or you suspect you’re a victim of tax-related
identity theft, you can learn what steps you should
take.
• Get an Identity Protection PIN (IP PIN). IP PINs are
six-digit numbers assigned to taxpayers to help pre-
vent the misuse of their SSNs on fraudulent federal in-
come tax returns. When you have an IP PIN, it pre-
vents someone else from filing a tax return with your
SSN. To learn more, go to IRS.gov/IPPIN.
Ways to check on the status of your refund.
• Go to IRS.gov/Refunds.
• Download the official IRS2Go app to your mobile de-
vice to check your refund status.
• Call the automated refund hotline at 800-829-1954.
Note. The IRS can’t issue refunds before mid-Febru-
ary 2022 for returns that claimed the EIC or the additional
child tax credit (ACTC). This applies to the entire refund,
not just the portion associated with these credits.
Making a tax payment. Go to IRS.gov/Payments for in-
formation on how to make a payment using any of the fol-
lowing 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 or by phone.
• Electronic Funds Withdrawal: Schedule a payment
when filing your federal taxes using tax return prepara-
tion software or through a tax professional.
• Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required.
• Check or Money Order: Mail your payment to the ad-
dress listed on the notice or instructions.
• Cash: You may be able to pay your taxes with cash at
a participating retail store.
• Same-Day Wire: You may be able to do same-day
wire from your financial institution. Contact your finan-
cial institution for availability, cost, and time frames.
Note. The IRS uses the latest encryption technology to
ensure that the electronic payments you make online, by
phone, or from a mobile device using the IRS2Go app are
safe and secure. Paying electronically is quick, easy, and
faster than mailing in a check or money order.
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 to see if
you can settle your tax debt for less than the full
amount you owe. For more information on the Offer in
Compromise program, go to IRS.gov/OIC.
Filing an amended return. You can now file Form
1040-X electronically with tax filing software to amend
2019 or 2020 Forms 1040 and 1040-SR. To do so, you
must have e-filed your original 2019 or 2020 return. Amen-
ded returns for all prior years must be mailed. Go to
IRS.gov/Form1040X for information and updates.
Checking the status of your amended return. Go to
IRS.gov/WMAR to track the status of Form 1040-X amen-
ded returns.
Note. It can take up to 3 weeks from the date you filed
your amended return for it to show up in our system, and
processing it can take up to 16 weeks.
Understanding an IRS notice or letter you’ve re-
ceived. Go to IRS.gov/Notices to find additional informa-
tion about responding to an IRS notice or letter.
You can use Schedule LEP, Request for Change in
Language Preference, to state a preference to receive no-
tices, letters, or other written communications from the
IRS in an alternative language, when these are available.
Once your Schedule LEP is processed, the IRS will deter-
mine your translation needs and provide you translations
when available. If you have a disability requiring notices in
an accessible format, see Form 9000.
Page 30 Publication 596 (2021)
Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an
IRS TAC. Go to IRS.gov/LetUsHelp for the topics people
ask about most. If you still need help, IRS TACs provide
tax help when a tax issue can’t be handled online or by
phone. All TACs now provide service by appointment, so
you’ll know in advance that you can get the service you
need without long wait times. Before you visit, go to
IRS.gov/TACLocator to find the nearest TAC and to check
hours, available services, and appointment options. Or,
on the IRS2Go app, under the Stay Connected tab,
choose the Contact Us option and click on “Local Offices.”
The Taxpayer Advocate Service (TAS)
Is Here To Help You
What Is TAS?
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. Their job is
to ensure that every taxpayer is treated fairly and that you
know and understand your rights under the Taxpayer Bill
of Rights.
How Can You Learn About Your Taxpayer
Rights?
The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to
TaxpayerAdvocate.IRS.gov to help you understand what
these rights mean to you and how they apply. These are
your rights. Know them. Use them.
What Can TAS Do for You?
TAS can help you resolve problems that you can’t resolve
with the IRS. And their service is free. If you qualify for
their assistance, you will be assigned to one advocate
who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help
you if:
• Your problem is causing financial difficulty for you,
your family, or your business;
• You face (or your business is facing) an immediate
threat of adverse action; or
• You’ve tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn’t responded by the
date promised.
How Can You Reach TAS?
TAS has offices in every state, the District of Columbia,
and Puerto Rico. Your local advocate’s number is in your
local directory and at TaxpayerAdvocate.IRS.gov/
Contact-Us. You can also call them at 877-777-4778.
How Else Does TAS Help Taxpayers?
TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
report it to them at IRS.gov/SAMS.
TAS for Tax Professionals
TAS can provide a variety of information for tax professio-
nals, including tax law updates and guidance, TAS pro-
grams, and ways to let TAS know about systemic prob-
lems you’ve seen in your practice.
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, LITCs 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 for eligible taxpayers. To find an LITC near
you, go to TaxpayerAdvocate.IRS.gov/about-us/Low-
Income-Taxpayer-Clinics-LITC or see IRS Pub. 4134, Low
Income Taxpayer Clinic List.
Publication 596 (2021) Page 31
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:
• $21,430 ($27,380 for married filing jointly) if you don't have a qualifying child who has a valid SSN,
• $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN,
• $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, or
• $51,464 ($57,414 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
(See Rule 1.)
2. Do you and your spouse if filing jointly, each have a valid SSN that you got by the due date of your 2021 return
(including extensions)? (See Rule 2.)
3. Is your filing status married filing jointly, head of household, qualifying widow(er), single, or married filing separately
and you meet the requirements to claim the EIC? (See Rule 3.)
Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly.
(See Rule 4.)
4. Answer “Yes” if you aren't filing Form 2555. Otherwise, answer “No.” (See Rule 5.)
5. Is your investment income $10,000 or less? (See Rule 6.)
6. Is your total earned income at least $1 but less than:
• $21,430 ($27,380 for married filing jointly) if you don't have a qualifying child who has a valid SSN,
• $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN,
• $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, or
• $51,464 ($57,414 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
(See Rules 7 and 15.)
7. Answer “Yes” if (a) you aren't a qualifying child of another taxpayer, or (b) you are filing a joint return. Otherwise,
answer “No.” (See Rules 10 and 13.)
STOP: If you have a 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? (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. Did you (or your spouse if filing a joint return) meet the age requirements at the end of 2021? (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 with a qualifying
child. (If you have more than one child, you can claim the EIC with a qualifying child 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.
Page 32 Publication 596 (2021)
2021 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
2,450
2,450
2,500
1,091
1,114
But less
than
371 825 970
379 842 990
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 who have valid SSNs
as defined earlier. Enter
the credit from that column
on your EIC Worksheet.
Example. If your filing
status is single, you
have one qualifying
child, and the amount
you are looking up from
your EIC Worksheet is
$2,455, you would enter
$842.
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
$1 $50 $4 $9 $10 $11 $4 $9 $10 $11
50 100 11 26 30 34 11 26 30 34
100 150 19 43 50 56 19 43 50 56
150 200 27 60 70 79 27 60 70 79
200 250 34 77 90 101 34 77 90 101
250 300 42 94 110 124 42 94 110 124
300 350 50 111 130 146 50 111 130 146
350 400 57 128 150 169 57 128 150 169
400 450 65 145 170 191 65 145 170 191
450 500 73 162 190 214 73 162 190 214
500 550 80 179 210 236 80 179 210 236
550 600 88 196 230 259 88 196 230 259
600 650 96 213 250 281 96 213 250 281
650 700 103 230 270 304 103 230 270 304
700 750 111 247 290 326 111 247 290 326
750 800 119 264 310 349 119 264 310 349
800 850 126 281 330 371 126 281 330 371
850 900 134 298 350 394 134 298 350 394
900 950 142 315 370 416 142 315 370 416
950 1,000 149 332 390 439 149 332 390 439
1,000 1,050 157 349 410 461 157 349 410 461
1,050 1,100 164 366 430 484 164 366 430 484
1,100 1,150 172 383 450 506 172 383 450 506
1,150 1,200 180 400 470 529 180 400 470 529
1,200 1,250 187 417 490 551 187 417 490 551
1,250 1,300 195 434 510 574 195 434 510 574
1,300 1,350 203 451 530 596 203 451 530 596
1,350 1,400 210 468 550 619 210 468 550 619
1,400 1,450 218 485 570 641 218 485 570 641
1,450 1,500 226 502 590 664 226 502 590 664
1,500 1,550 233 519 610 686 233 519 610 686
1,550 1,600 241 536 630 709 241 536 630 709
1,600 1,650 249 553 650 731 249 553 650 731
1,650 1,700 256 570 670 754 256 570 670 754
1,700 1,750 264 587 690 776 264 587 690 776
1,750 1,800 272 604 710 799 272 604 710 799
1,800 1,850 279 621 730 821 279 621 730 821
1,850 1,900 287 638 750 844 287 638 750 844
1,900 1,950 295 655 770 866 295 655 770 866
1,950 2,000 302 672 790 889 302 672 790 889
2,000 2,050 310 689 810 911 310 689 810 911
2,050 2,100 317 706 830 934 317 706 830 934
2,100 2,150 325 723 850 956 325 723 850 956
2,150 2,200 333 740 870 979 333 740 870 979
2,200 2,250 340 757 890 1,001 340 757 890 1,001
2,250 2,300 348 774 910 1,024 348 774 910 1,024
2,300 2,350 356 791 930 1,046 356 791 930 1,046
2,350 2,400 363 808 950 1,069 363 808 950 1,069
2,400 2,450 371 825 970 1,091 371 825 970 1,091
2,450 2,500 379 842 990 1,114 379 842 990 1,114
2,500 2,550 386 859 1,010 1,136 386 859 1,010 1,136
2,550 2,600 394 876 1,030 1,159 394 876 1,030 1,159
2,600 2,650 402 893 1,050 1,181 402 893 1,050 1,181
2,650 2,700 409 910 1,070 1,204 409 910 1,070 1,204
2,700 2,750 417 927 1,090 1,226 417 927 1,090 1,226
2,750 2,800 425 944 1,110 1,249 425 944 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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
2,800 2,850 432 961 1,130 1,271 432 961 1,130 1,271
2,850 2,900 440 978 1,150 1,294 440 978 1,150 1,294
2,900 2,950 448 995 1,170 1,316 448 995 1,170 1,316
2,950 3,000 455 1,012 1,190 1,339 455 1,012 1,190 1,339
3,000 3,050 463 1,029 1,210 1,361 463 1,029 1,210 1,361
3,050 3,100 470 1,046 1,230 1,384 470 1,046 1,230 1,384
3,100 3,150 478 1,063 1,250 1,406 478 1,063 1,250 1,406
3,150 3,200 486 1,080 1,270 1,429 486 1,080 1,270 1,429
3,200 3,250 493 1,097 1,290 1,451 493 1,097 1,290 1,451
3,250 3,300 501 1,114 1,310 1,474 501 1,114 1,310 1,474
3,300 3,350 509 1,131 1,330 1,496 509 1,131 1,330 1,496
3,350 3,400 516 1,148 1,350 1,519 516 1,148 1,350 1,519
3,400 3,450 524 1,165 1,370 1,541 524 1,165 1,370 1,541
3,450 3,500 532 1,182 1,390 1,564 532 1,182 1,390 1,564
3,500 3,550 539 1,199 1,410 1,586 539 1,199 1,410 1,586
3,550 3,600 547 1,216 1,430 1,609 547 1,216 1,430 1,609
3,600 3,650 555 1,233 1,450 1,631 555 1,233 1,450 1,631
3,650 3,700 562 1,250 1,470 1,654 562 1,250 1,470 1,654
3,700 3,750 570 1,267 1,490 1,676 570 1,267 1,490 1,676
3,750 3,800 578 1,284 1,510 1,699 578 1,284 1,510 1,699
3,800 3,850 585 1,301 1,530 1,721 585 1,301 1,530 1,721
3,850 3,900 593 1,318 1,550 1,744 593 1,318 1,550 1,744
3,900 3,950 601 1,335 1,570 1,766 601 1,335 1,570 1,766
3,950 4,000 608 1,352 1,590 1,789 608 1,352 1,590 1,789
4,000 4,050 616 1,369 1,610 1,811 616 1,369 1,610 1,811
4,050 4,100 623 1,386 1,630 1,834 623 1,386 1,630 1,834
4,100 4,150 631 1,403 1,650 1,856 631 1,403 1,650 1,856
4,150 4,200 639 1,420 1,670 1,879 639 1,420 1,670 1,879
4,200 4,250 646 1,437 1,690 1,901 646 1,437 1,690 1,901
4,250 4,300 654 1,454 1,710 1,924 654 1,454 1,710 1,924
4,300 4,350 662 1,471 1,730 1,946 662 1,471 1,730 1,946
4,350 4,400 669 1,488 1,750 1,969 669 1,488 1,750 1,969
4,400 4,450 677 1,505 1,770 1,991 677 1,505 1,770 1,991
4,450 4,500 685 1,522 1,790 2,014 685 1,522 1,790 2,014
4,500 4,550 692 1,539 1,810 2,036 692 1,539 1,810 2,036
4,550 4,600 700 1,556 1,830 2,059 700 1,556 1,830 2,059
4,600 4,650 708 1,573 1,850 2,081 708 1,573 1,850 2,081
4,650 4,700 715 1,590 1,870 2,104 715 1,590 1,870 2,104
4,700 4,750 723 1,607 1,890 2,126 723 1,607 1,890 2,126
4,750 4,800 731 1,624 1,910 2,149 731 1,624 1,910 2,149
4,800 4,850 738 1,641 1,930 2,171 738 1,641 1,930 2,171
4,850 4,900 746 1,658 1,950 2,194 746 1,658 1,950 2,194
4,900 4,950 754 1,675 1,970 2,216 754 1,675 1,970 2,216
4,950 5,000 761 1,692 1,990 2,239 761 1,692 1,990 2,239
5,000 5,050 769 1,709 2,010 2,261 769 1,709 2,010 2,261
5,050 5,100 776 1,726 2,030 2,284 776 1,726 2,030 2,284
5,100 5,150 784 1,743 2,050 2,306 784 1,743 2,050 2,306
5,150 5,200 792 1,760 2,070 2,329 792 1,760 2,070 2,329
5,200 5,250 799 1,777 2,090 2,351 799 1,777 2,090 2,351
5,250 5,300 807 1,794 2,110 2,374 807 1,794 2,110 2,374
5,300 5,350 815 1,811 2,130 2,396 815 1,811 2,130 2,396
5,350 5,400 822 1,828 2,150 2,419 822 1,828 2,150 2,419
5,400 5,450 830 1,845 2,170 2,441 830 1,845 2,170 2,441
5,450 5,500 838 1,862 2,190 2,464 838 1,862 2,190 2,464
5,500 5,550 845 1,879 2,210 2,486 845 1,879 2,210 2,486
5,550 5,600 853 1,896 2,230 2,509 853 1,896 2,230 2,509
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
(Continued)
Publication 596 (2021) 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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
5,600 5,650 861 1,913 2,250 2,531 861 1,913 2,250 2,531
5,650 5,700 868 1,930 2,270 2,554 868 1,930 2,270 2,554
5,700 5,750 876 1,947 2,290 2,576 876 1,947 2,290 2,576
5,750 5,800 884 1,964 2,310 2,599 884 1,964 2,310 2,599
5,800 5,850 891 1,981 2,330 2,621 891 1,981 2,330 2,621
5,850 5,900 899 1,998 2,350 2,644 899 1,998 2,350 2,644
5,900 5,950 907 2,015 2,370 2,666 907 2,015 2,370 2,666
5,950 6,000 914 2,032 2,390 2,689 914 2,032 2,390 2,689
6,000 6,050 922 2,049 2,410 2,711 922 2,049 2,410 2,711
6,050 6,100 929 2,066 2,430 2,734 929 2,066 2,430 2,734
6,100 6,150 937 2,083 2,450 2,756 937 2,083 2,450 2,756
6,150 6,200 945 2,100 2,470 2,779 945 2,100 2,470 2,779
6,200 6,250 952 2,117 2,490 2,801 952 2,117 2,490 2,801
6,250 6,300 960 2,134 2,510 2,824 960 2,134 2,510 2,824
6,300 6,350 968 2,151 2,530 2,846 968 2,151 2,530 2,846
6,350 6,400 975 2,168 2,550 2,869 975 2,168 2,550 2,869
6,400 6,450 983 2,185 2,570 2,891 983 2,185 2,570 2,891
6,450 6,500 991 2,202 2,590 2,914 991 2,202 2,590 2,914
6,500 6,550 998 2,219 2,610 2,936 998 2,219 2,610 2,936
6,550 6,600 1,006 2,236 2,630 2,959 1,006 2,236 2,630 2,959
6,600 6,650 1,014 2,253 2,650 2,981 1,014 2,253 2,650 2,981
6,650 6,700 1,021 2,270 2,670 3,004 1,021 2,270 2,670 3,004
6,700 6,750 1,029 2,287 2,690 3,026 1,029 2,287 2,690 3,026
6,750 6,800 1,037 2,304 2,710 3,049 1,037 2,304 2,710 3,049
6,800 6,850 1,044 2,321 2,730 3,071 1,044 2,321 2,730 3,071
6,850 6,900 1,052 2,338 2,750 3,094 1,052 2,338 2,750 3,094
6,900 6,950 1,060 2,355 2,770 3,116 1,060 2,355 2,770 3,116
6,950 7,000 1,067 2,372 2,790 3,139 1,067 2,372 2,790 3,139
7,000 7,050 1,075 2,389 2,810 3,161 1,075 2,389 2,810 3,161
7,050 7,100 1,082 2,406 2,830 3,184 1,082 2,406 2,830 3,184
7,100 7,150 1,090 2,423 2,850 3,206 1,090 2,423 2,850 3,206
7,150 7,200 1,098 2,440 2,870 3,229 1,098 2,440 2,870 3,229
7,200 7,250 1,105 2,457 2,890 3,251 1,105 2,457 2,890 3,251
7,250 7,300 1,113 2,474 2,910 3,274 1,113 2,474 2,910 3,274
7,300 7,350 1,121 2,491 2,930 3,296 1,121 2,491 2,930 3,296
7,350 7,400 1,128 2,508 2,950 3,319 1,128 2,508 2,950 3,319
7,400 7,450 1,136 2,525 2,970 3,341 1,136 2,525 2,970 3,341
7,450 7,500 1,144 2,542 2,990 3,364 1,144 2,542 2,990 3,364
7,500 7,550 1,151 2,559 3,010 3,386 1,151 2,559 3,010 3,386
7,550 7,600 1,159 2,576 3,030 3,409 1,159 2,576 3,030 3,409
7,600 7,650 1,167 2,593 3,050 3,431 1,167 2,593 3,050 3,431
7,650 7,700 1,174 2,610 3,070 3,454 1,174 2,610 3,070 3,454
7,700 7,750 1,182 2,627 3,090 3,476 1,182 2,627 3,090 3,476
7,750 7,800 1,190 2,644 3,110 3,499 1,190 2,644 3,110 3,499
7,800 7,850 1,197 2,661 3,130 3,521 1,197 2,661 3,130 3,521
7,850 7,900 1,205 2,678 3,150 3,544 1,205 2,678 3,150 3,544
7,900 7,950 1,213 2,695 3,170 3,566 1,213 2,695 3,170 3,566
7,950 8,000 1,220 2,712 3,190 3,589 1,220 2,712 3,190 3,589
8,000 8,050 1,228 2,729 3,210 3,611 1,228 2,729 3,210 3,611
8,050 8,100 1,235 2,746 3,230 3,634 1,235 2,746 3,230 3,634
8,100 8,150 1,243 2,763 3,250 3,656 1,243 2,763 3,250 3,656
8,150 8,200 1,251 2,780 3,270 3,679 1,251 2,780 3,270 3,679
8,200 8,250 1,258 2,797 3,290 3,701 1,258 2,797 3,290 3,701
8,250 8,300 1,266 2,814 3,310 3,724 1,266 2,814 3,310 3,724
8,300 8,350 1,274 2,831 3,330 3,746 1,274 2,831 3,330 3,746
8,350 8,400 1,281 2,848 3,350 3,769 1,281 2,848 3,350 3,769
8,400 8,450 1,289 2,865 3,370 3,791 1,289 2,865 3,370 3,791
8,450 8,500 1,297 2,882 3,390 3,814 1,297 2,882 3,390 3,814
8,500 8,550 1,304 2,899 3,410 3,836 1,304 2,899 3,410 3,836
8,550 8,600 1,312 2,916 3,430 3,859 1,312 2,916 3,430 3,859
8,600 8,650 1,320 2,933 3,450 3,881 1,320 2,933 3,450 3,881
8,650 8,700 1,327 2,950 3,470 3,904 1,327 2,950 3,470 3,904
8,700 8,750 1,335 2,967 3,490 3,926 1,335 2,967 3,490 3,926
8,750 8,800 1,343 2,984 3,510 3,949 1,343 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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
8,800 8,850 1,350 3,001 3,530 3,971 1,350 3,001 3,530 3,971
8,850 8,900 1,358 3,018 3,550 3,994 1,358 3,018 3,550 3,994
8,900 8,950 1,366 3,035 3,570 4,016 1,366 3,035 3,570 4,016
8,950 9,000 1,373 3,052 3,590 4,039 1,373 3,052 3,590 4,039
9,000 9,050 1,381 3,069 3,610 4,061 1,381 3,069 3,610 4,061
9,050 9,100 1,388 3,086 3,630 4,084 1,388 3,086 3,630 4,084
9,100 9,150 1,396 3,103 3,650 4,106 1,396 3,103 3,650 4,106
9,150 9,200 1,404 3,120 3,670 4,129 1,404 3,120 3,670 4,129
9,200 9,250 1,411 3,137 3,690 4,151 1,411 3,137 3,690 4,151
9,250 9,300 1,419 3,154 3,710 4,174 1,419 3,154 3,710 4,174
9,300 9,350 1,427 3,171 3,730 4,196 1,427 3,171 3,730 4,196
9,350 9,400 1,434 3,188 3,750 4,219 1,434 3,188 3,750 4,219
9,400 9,450 1,442 3,205 3,770 4,241 1,442 3,205 3,770 4,241
9,450 9,500 1,450 3,222 3,790 4,264 1,450 3,222 3,790 4,264
9,500 9,550 1,457 3,239 3,810 4,286 1,457 3,239 3,810 4,286
9,550 9,600 1,465 3,256 3,830 4,309 1,465 3,256 3,830 4,309
9,600 9,650 1,473 3,273 3,850 4,331 1,473 3,273 3,850 4,331
9,650 9,700 1,480 3,290 3,870 4,354 1,480 3,290 3,870 4,354
9,700 9,750 1,488 3,307 3,890 4,376 1,488 3,307 3,890 4,376
9,750 9,800 1,496 3,324 3,910 4,399 1,496 3,324 3,910 4,399
9,800 9,850 1,502 3,341 3,930 4,421 1,502 3,341 3,930 4,421
9,850 9,900 1,502 3,358 3,950 4,444 1,502 3,358 3,950 4,444
9,900 9,950 1,502 3,375 3,970 4,466 1,502 3,375 3,970 4,466
9,950 10,000 1,502 3,392 3,990 4,489 1,502 3,392 3,990 4,489
10,000 10,050 1,502 3,409 4,010 4,511 1,502 3,409 4,010 4,511
10,050 10,100 1,502 3,426 4,030 4,534 1,502 3,426 4,030 4,534
10,100 10,150 1,502 3,443 4,050 4,556 1,502 3,443 4,050 4,556
10,150 10,200 1,502 3,460 4,070 4,579 1,502 3,460 4,070 4,579
10,200 10,250 1,502 3,477 4,090 4,601 1,502 3,477 4,090 4,601
10,250 10,300 1,502 3,494 4,110 4,624 1,502 3,494 4,110 4,624
10,300 10,350 1,502 3,511 4,130 4,646 1,502 3,511 4,130 4,646
10,350 10,400 1,502 3,528 4,150 4,669 1,502 3,528 4,150 4,669
10,400 10,450 1,502 3,545 4,170 4,691 1,502 3,545 4,170 4,691
10,450 10,500 1,502 3,562 4,190 4,714 1,502 3,562 4,190 4,714
10,500 10,550 1,502 3,579 4,210 4,736 1,502 3,579 4,210 4,736
10,550 10,600 1,502 3,596 4,230 4,759 1,502 3,596 4,230 4,759
10,600 10,650 1,502 3,618 4,250 4,781 1,502 3,618 4,250 4,781
10,650 10,700 1,502 3,618 4,270 4,804 1,502 3,618 4,270 4,804
10,700 10,750 1,502 3,618 4,290 4,826 1,502 3,618 4,290 4,826
10,750 10,800 1,502 3,618 4,310 4,849 1,502 3,618 4,310 4,849
10,800 10,850 1,502 3,618 4,330 4,871 1,502 3,618 4,330 4,871
10,850 10,900 1,502 3,618 4,350 4,894 1,502 3,618 4,350 4,894
10,900 10,950 1,502 3,618 4,370 4,916 1,502 3,618 4,370 4,916
10,950 11,000 1,502 3,618 4,390 4,939 1,502 3,618 4,390 4,939
11,000 11,050 1,502 3,618 4,410 4,961 1,502 3,618 4,410 4,961
11,050 11,100 1,502 3,618 4,430 4,984 1,502 3,618 4,430 4,984
11,100 11,150 1,502 3,618 4,450 5,006 1,502 3,618 4,450 5,006
11,150 11,200 1,502 3,618 4,470 5,029 1,502 3,618 4,470 5,029
11,200 11,250 1,502 3,618 4,490 5,051 1,502 3,618 4,490 5,051
11,250 11,300 1,502 3,618 4,510 5,074 1,502 3,618 4,510 5,074
11,300 11,350 1,502 3,618 4,530 5,096 1,502 3,618 4,530 5,096
11,350 11,400 1,502 3,618 4,550 5,119 1,502 3,618 4,550 5,119
11,400 11,450 1,502 3,618 4,570 5,141 1,502 3,618 4,570 5,141
11,450 11,500 1,502 3,618 4,590 5,164 1,502 3,618 4,590 5,164
11,500 11,550 1,502 3,618 4,610 5,186 1,502 3,618 4,610 5,186
11,550 11,600 1,502 3,618 4,630 5,209 1,502 3,618 4,630 5,209
11,600 11,650 1,502 3,618 4,650 5,231 1,502 3,618 4,650 5,231
11,650 11,700 1,493 3,618 4,670 5,254 1,502 3,618 4,670 5,254
11,700 11,750 1,485 3,618 4,690 5,276 1,502 3,618 4,690 5,276
11,750 11,800 1,477 3,618 4,710 5,299 1,502 3,618 4,710 5,299
11,800 11,850 1,470 3,618 4,730 5,321 1,502 3,618 4,730 5,321
11,850 11,900 1,462 3,618 4,750 5,344 1,502 3,618 4,750 5,344
11,900 11,950 1,454 3,618 4,770 5,366 1,502 3,618 4,770 5,366
11,950 12,000 1,447 3,618 4,790 5,389 1,502 3,618 4,790 5,389
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Page 34 Publication 596 (2021)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
12,000 12,050 1,439 3,618 4,810 5,411 1,502 3,618 4,810 5,411
12,050 12,100 1,431 3,618 4,830 5,434 1,502 3,618 4,830 5,434
12,100 12,150 1,424 3,618 4,850 5,456 1,502 3,618 4,850 5,456
12,150 12,200 1,416 3,618 4,870 5,479 1,502 3,618 4,870 5,479
12,200 12,250 1,408 3,618 4,890 5,501 1,502 3,618 4,890 5,501
12,250 12,300 1,401 3,618 4,910 5,524 1,502 3,618 4,910 5,524
12,300 12,350 1,393 3,618 4,930 5,546 1,502 3,618 4,930 5,546
12,350 12,400 1,385 3,618 4,950 5,569 1,502 3,618 4,950 5,569
12,400 12,450 1,378 3,618 4,970 5,591 1,502 3,618 4,970 5,591
12,450 12,500 1,370 3,618 4,990 5,614 1,502 3,618 4,990 5,614
12,500 12,550 1,362 3,618 5,010 5,636 1,502 3,618 5,010 5,636
12,550 12,600 1,355 3,618 5,030 5,659 1,502 3,618 5,030 5,659
12,600 12,650 1,347 3,618 5,050 5,681 1,502 3,618 5,050 5,681
12,650 12,700 1,340 3,618 5,070 5,704 1,502 3,618 5,070 5,704
12,700 12,750 1,332 3,618 5,090 5,726 1,502 3,618 5,090 5,726
12,750 12,800 1,324 3,618 5,110 5,749 1,502 3,618 5,110 5,749
12,800 12,850 1,317 3,618 5,130 5,771 1,502 3,618 5,130 5,771
12,850 12,900 1,309 3,618 5,150 5,794 1,502 3,618 5,150 5,794
12,900 12,950 1,301 3,618 5,170 5,816 1,502 3,618 5,170 5,816
12,950 13,000 1,294 3,618 5,190 5,839 1,502 3,618 5,190 5,839
13,000 13,050 1,286 3,618 5,210 5,861 1,502 3,618 5,210 5,861
13,050 13,100 1,278 3,618 5,230 5,884 1,502 3,618 5,230 5,884
13,100 13,150 1,271 3,618 5,250 5,906 1,502 3,618 5,250 5,906
13,150 13,200 1,263 3,618 5,270 5,929 1,502 3,618 5,270 5,929
13,200 13,250 1,255 3,618 5,290 5,951 1,502 3,618 5,290 5,951
13,250 13,300 1,248 3,618 5,310 5,974 1,502 3,618 5,310 5,974
13,300 13,350 1,240 3,618 5,330 5,996 1,502 3,618 5,330 5,996
13,350 13,400 1,232 3,618 5,350 6,019 1,502 3,618 5,350 6,019
13,400 13,450 1,225 3,618 5,370 6,041 1,502 3,618 5,370 6,041
13,450 13,500 1,217 3,618 5,390 6,064 1,502 3,618 5,390 6,064
13,500 13,550 1,209 3,618 5,410 6,086 1,502 3,618 5,410 6,086
13,550 13,600 1,202 3,618 5,430 6,109 1,502 3,618 5,430 6,109
13,600 13,650 1,194 3,618 5,450 6,131 1,502 3,618 5,450 6,131
13,650 13,700 1,187 3,618 5,470 6,154 1,502 3,618 5,470 6,154
13,700 13,750 1,179 3,618 5,490 6,176 1,502 3,618 5,490 6,176
13,750 13,800 1,171 3,618 5,510 6,199 1,502 3,618 5,510 6,199
13,800 13,850 1,164 3,618 5,530 6,221 1,502 3,618 5,530 6,221
13,850 13,900 1,156 3,618 5,550 6,244 1,502 3,618 5,550 6,244
13,900 13,950 1,148 3,618 5,570 6,266 1,502 3,618 5,570 6,266
13,950 14,000 1,141 3,618 5,590 6,289 1,502 3,618 5,590 6,289
14,000 14,050 1,133 3,618 5,610 6,311 1,502 3,618 5,610 6,311
14,050 14,100 1,125 3,618 5,630 6,334 1,502 3,618 5,630 6,334
14,100 14,150 1,118 3,618 5,650 6,356 1,502 3,618 5,650 6,356
14,150 14,200 1,110 3,618 5,670 6,379 1,502 3,618 5,670 6,379
14,200 14,250 1,102 3,618 5,690 6,401 1,502 3,618 5,690 6,401
14,250 14,300 1,095 3,618 5,710 6,424 1,502 3,618 5,710 6,424
14,300 14,350 1,087 3,618 5,730 6,446 1,502 3,618 5,730 6,446
14,350 14,400 1,079 3,618 5,750 6,469 1,502 3,618 5,750 6,469
14,400 14,450 1,072 3,618 5,770 6,491 1,502 3,618 5,770 6,491
14,450 14,500 1,064 3,618 5,790 6,514 1,502 3,618 5,790 6,514
14,500 14,550 1,056 3,618 5,810 6,536 1,502 3,618 5,810 6,536
14,550 14,600 1,049 3,618 5,830 6,559 1,502 3,618 5,830 6,559
14,600 14,650 1,041 3,618 5,850 6,581 1,502 3,618 5,850 6,581
14,650 14,700 1,034 3,618 5,870 6,604 1,502 3,618 5,870 6,604
14,700 14,750 1,026 3,618 5,890 6,626 1,502 3,618 5,890 6,626
14,750 14,800 1,018 3,618 5,910 6,649 1,502 3,618 5,910 6,649
14,800 14,850 1,011 3,618 5,930 6,671 1,502 3,618 5,930 6,671
14,850 14,900 1,003 3,618 5,950 6,694 1,502 3,618 5,950 6,694
14,900 14,950 995 3,618 5,970 6,716 1,502 3,618 5,970 6,716
14,950 15,000 988 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,000 15,050 980 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,050 15,100 972 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,100 15,150 965 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,150 15,200 957 3,618 5,980 6,728 1,502 3,618 5,980 6,728
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
15,200 15,250 949 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,250 15,300 942 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,300 15,350 934 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,350 15,400 926 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,400 15,450 919 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,450 15,500 911 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,500 15,550 903 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,550 15,600 896 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,600 15,650 888 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,650 15,700 881 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,700 15,750 873 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,750 15,800 865 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,800 15,850 858 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,850 15,900 850 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,900 15,950 842 3,618 5,980 6,728 1,502 3,618 5,980 6,728
15,950 16,000 835 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,000 16,050 827 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,050 16,100 819 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,100 16,150 812 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,150 16,200 804 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,200 16,250 796 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,250 16,300 789 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,300 16,350 781 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,350 16,400 773 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,400 16,450 766 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,450 16,500 758 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,500 16,550 750 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,550 16,600 743 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,600 16,650 735 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,650 16,700 728 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,700 16,750 720 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,750 16,800 712 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,800 16,850 705 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,850 16,900 697 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,900 16,950 689 3,618 5,980 6,728 1,502 3,618 5,980 6,728
16,950 17,000 682 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,000 17,050 674 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,050 17,100 666 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,100 17,150 659 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,150 17,200 651 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,200 17,250 643 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,250 17,300 636 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,300 17,350 628 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,350 17,400 620 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,400 17,450 613 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,450 17,500 605 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,500 17,550 597 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,550 17,600 590 3,618 5,980 6,728 1,502 3,618 5,980 6,728
17,600 17,650 582 3,618 5,980 6,728 1,493 3,618 5,980 6,728
17,650 17,700 575 3,618 5,980 6,728 1,485 3,618 5,980 6,728
17,700 17,750 567 3,618 5,980 6,728 1,477 3,618 5,980 6,728
17,750 17,800 559 3,618 5,980 6,728 1,470 3,618 5,980 6,728
17,800 17,850 552 3,618 5,980 6,728 1,462 3,618 5,980 6,728
17,850 17,900 544 3,618 5,980 6,728 1,454 3,618 5,980 6,728
17,900 17,950 536 3,618 5,980 6,728 1,447 3,618 5,980 6,728
17,950 18,000 529 3,618 5,980 6,728 1,439 3,618 5,980 6,728
18,000 18,050 521 3,618 5,980 6,728 1,431 3,618 5,980 6,728
18,050 18,100 513 3,618 5,980 6,728 1,424 3,618 5,980 6,728
18,100 18,150 506 3,618 5,980 6,728 1,416 3,618 5,980 6,728
18,150 18,200 498 3,618 5,980 6,728 1,408 3,618 5,980 6,728
18,200 18,250 490 3,618 5,980 6,728 1,401 3,618 5,980 6,728
18,250 18,300 483 3,618 5,980 6,728 1,393 3,618 5,980 6,728
18,300 18,350 475 3,618 5,980 6,728 1,385 3,618 5,980 6,728
18,350 18,400 467 3,618 5,980 6,728 1,378 3,618 5,980 6,728
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Publication 596 (2021) 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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
18,400 18,450 460 3,618 5,980 6,728 1,370 3,618 5,980 6,728
18,450 18,500 452 3,618 5,980 6,728 1,362 3,618 5,980 6,728
18,500 18,550 444 3,618 5,980 6,728 1,355 3,618 5,980 6,728
18,550 18,600 437 3,618 5,980 6,728 1,347 3,618 5,980 6,728
18,600 18,650 429 3,618 5,980 6,728 1,340 3,618 5,980 6,728
18,650 18,700 422 3,618 5,980 6,728 1,332 3,618 5,980 6,728
18,700 18,750 414 3,618 5,980 6,728 1,324 3,618 5,980 6,728
18,750 18,800 406 3,618 5,980 6,728 1,317 3,618 5,980 6,728
18,800 18,850 399 3,618 5,980 6,728 1,309 3,618 5,980 6,728
18,850 18,900 391 3,618 5,980 6,728 1,301 3,618 5,980 6,728
18,900 18,950 383 3,618 5,980 6,728 1,294 3,618 5,980 6,728
18,950 19,000 376 3,618 5,980 6,728 1,286 3,618 5,980 6,728
19,000 19,050 368 3,618 5,980 6,728 1,278 3,618 5,980 6,728
19,050 19,100 360 3,618 5,980 6,728 1,271 3,618 5,980 6,728
19,100 19,150 353 3,618 5,980 6,728 1,263 3,618 5,980 6,728
19,150 19,200 345 3,618 5,980 6,728 1,255 3,618 5,980 6,728
19,200 19,250 337 3,618 5,980 6,728 1,248 3,618 5,980 6,728
19,250 19,300 330 3,618 5,980 6,728 1,240 3,618 5,980 6,728
19,300 19,350 322 3,618 5,980 6,728 1,232 3,618 5,980 6,728
19,350 19,400 314 3,618 5,980 6,728 1,225 3,618 5,980 6,728
19,400 19,450 307 3,618 5,980 6,728 1,217 3,618 5,980 6,728
19,450 19,500 299 3,618 5,980 6,728 1,209 3,618 5,980 6,728
19,500 19,550 291 3,618 5,980 6,728 1,202 3,618 5,980 6,728
19,550 19,600 284 3,609 5,968 6,716 1,194 3,618 5,980 6,728
19,600 19,650 276 3,601 5,958 6,705 1,187 3,618 5,980 6,728
19,650 19,700 269 3,593 5,947 6,695 1,179 3,618 5,980 6,728
19,700 19,750 261 3,585 5,937 6,684 1,171 3,618 5,980 6,728
19,750 19,800 253 3,577 5,926 6,674 1,164 3,618 5,980 6,728
19,800 19,850 246 3,569 5,916 6,663 1,156 3,618 5,980 6,728
19,850 19,900 238 3,561 5,905 6,653 1,148 3,618 5,980 6,728
19,900 19,950 230 3,553 5,895 6,642 1,141 3,618 5,980 6,728
19,950 20,000 223 3,545 5,884 6,632 1,133 3,618 5,980 6,728
20,000 20,050 215 3,537 5,874 6,621 1,125 3,618 5,980 6,728
20,050 20,100 207 3,529 5,863 6,611 1,118 3,618 5,980 6,728
20,100 20,150 200 3,521 5,853 6,600 1,110 3,618 5,980 6,728
20,150 20,200 192 3,513 5,842 6,590 1,102 3,618 5,980 6,728
20,200 20,250 184 3,505 5,832 6,579 1,095 3,618 5,980 6,728
20,250 20,300 177 3,497 5,821 6,568 1,087 3,618 5,980 6,728
20,300 20,350 169 3,489 5,810 6,558 1,079 3,618 5,980 6,728
20,350 20,400 161 3,481 5,800 6,547 1,072 3,618 5,980 6,728
20,400 20,450 154 3,473 5,789 6,537 1,064 3,618 5,980 6,728
20,450 20,500 146 3,465 5,779 6,526 1,056 3,618 5,980 6,728
20,500 20,550 138 3,457 5,768 6,516 1,049 3,618 5,980 6,728
20,550 20,600 131 3,449 5,758 6,505 1,041 3,618 5,980 6,728
20,600 20,650 123 3,441 5,747 6,495 1,034 3,618 5,980 6,728
20,650 20,700 116 3,433 5,737 6,484 1,026 3,618 5,980 6,728
20,700 20,750 108 3,425 5,726 6,474 1,018 3,618 5,980 6,728
20,750 20,800 100 3,417 5,716 6,463 1,011 3,618 5,980 6,728
20,800 20,850 93 3,409 5,705 6,453 1,003 3,618 5,980 6,728
20,850 20,900 85 3,401 5,695 6,442 995 3,618 5,980 6,728
20,900 20,950 77 3,393 5,684 6,432 988 3,618 5,980 6,728
20,950 21,000 70 3,385 5,674 6,421 980 3,618 5,980 6,728
21,000 21,050 62 3,377 5,663 6,411 972 3,618 5,980 6,728
21,050 21,100 54 3,369 5,653 6,400 965 3,618 5,980 6,728
21,100 21,150 47 3,361 5,642 6,389 957 3,618 5,980 6,728
21,150 21,200 39 3,353 5,631 6,379 949 3,618 5,980 6,728
21,200 21,250 31 3,345 5,621 6,368 942 3,618 5,980 6,728
21,250 21,300 24 3,337 5,610 6,358 934 3,618 5,980 6,728
21,300 21,350 16 3,329 5,600 6,347 926 3,618 5,980 6,728
21,350 21,400 8 3,321 5,589 6,337 919 3,618 5,980 6,728
21,400 21,450 * 3,313 5,579 6,326 911 3,618 5,980 6,728
21,450 21,500 0 3,305 5,568 6,316 903 3,618 5,980 6,728
21,500 21,550 0 3,297 5,558 6,305 896 3,618 5,980 6,728
21,550 21,600 0 3,289 5,547 6,295 888 3,618 5,980 6,728
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
21,600 21,650 0 3,281 5,537 6,284 881 3,618 5,980 6,728
21,650 21,700 0 3,273 5,526 6,274 873 3,618 5,980 6,728
21,700 21,750 0 3,265 5,516 6,263 865 3,618 5,980 6,728
21,750 21,800 0 3,257 5,505 6,253 858 3,618 5,980 6,728
21,800 21,850 0 3,249 5,495 6,242 850 3,618 5,980 6,728
21,850 21,900 0 3,241 5,484 6,232 842 3,618 5,980 6,728
21,900 21,950 0 3,233 5,474 6,221 835 3,618 5,980 6,728
21,950 22,000 0 3,225 5,463 6,210 827 3,618 5,980 6,728
22,000 22,050 0 3,217 5,452 6,200 819 3,618 5,980 6,728
22,050 22,100 0 3,209 5,442 6,189 812 3,618 5,980 6,728
22,100 22,150 0 3,201 5,431 6,179 804 3,618 5,980 6,728
22,150 22,200 0 3,193 5,421 6,168 796 3,618 5,980 6,728
22,200 22,250 0 3,185 5,410 6,158 789 3,618 5,980 6,728
22,250 22,300 0 3,177 5,400 6,147 781 3,618 5,980 6,728
22,300 22,350 0 3,169 5,389 6,137 773 3,618 5,980 6,728
22,350 22,400 0 3,161 5,379 6,126 766 3,618 5,980 6,728
22,400 22,450 0 3,153 5,368 6,116 758 3,618 5,980 6,728
22,450 22,500 0 3,145 5,358 6,105 750 3,618 5,980 6,728
22,500 22,550 0 3,137 5,347 6,095 743 3,618 5,980 6,728
22,550 22,600 0 3,129 5,337 6,084 735 3,618 5,980 6,728
22,600 22,650 0 3,121 5,326 6,074 728 3,618 5,980 6,728
22,650 22,700 0 3,113 5,316 6,063 720 3,618 5,980 6,728
22,700 22,750 0 3,105 5,305 6,053 712 3,618 5,980 6,728
22,750 22,800 0 3,097 5,294 6,042 705 3,618 5,980 6,728
22,800 22,850 0 3,089 5,284 6,031 697 3,618 5,980 6,728
22,850 22,900 0 3,081 5,273 6,021 689 3,618 5,980 6,728
22,900 22,950 0 3,073 5,263 6,010 682 3,618 5,980 6,728
22,950 23,000 0 3,065 5,252 6,000 674 3,618 5,980 6,728
23,000 23,050 0 3,058 5,242 5,989 666 3,618 5,980 6,728
23,050 23,100 0 3,050 5,231 5,979 659 3,618 5,980 6,728
23,100 23,150 0 3,042 5,221 5,968 651 3,618 5,980 6,728
23,150 23,200 0 3,034 5,210 5,958 643 3,618 5,980 6,728
23,200 23,250 0 3,026 5,200 5,947 636 3,618 5,980 6,728
23,250 23,300 0 3,018 5,189 5,937 628 3,618 5,980 6,728
23,300 23,350 0 3,010 5,179 5,926 620 3,618 5,980 6,728
23,350 23,400 0 3,002 5,168 5,916 613 3,618 5,980 6,728
23,400 23,450 0 2,994 5,158 5,905 605 3,618 5,980 6,728
23,450 23,500 0 2,986 5,147 5,895 597 3,618 5,980 6,728
23,500 23,550 0 2,978 5,137 5,884 590 3,618 5,980 6,728
23,550 23,600 0 2,970 5,126 5,874 582 3,618 5,980 6,728
23,600 23,650 0 2,962 5,115 5,863 575 3,618 5,980 6,728
23,650 23,700 0 2,954 5,105 5,852 567 3,618 5,980 6,728
23,700 23,750 0 2,946 5,094 5,842 559 3,618 5,980 6,728
23,750 23,800 0 2,938 5,084 5,831 552 3,618 5,980 6,728
23,800 23,850 0 2,930 5,073 5,821 544 3,618 5,980 6,728
23,850 23,900 0 2,922 5,063 5,810 536 3,618 5,980 6,728
23,900 23,950 0 2,914 5,052 5,800 529 3,618 5,980 6,728
23,950 24,000 0 2,906 5,042 5,789 521 3,618 5,980 6,728
24,000 24,050 0 2,898 5,031 5,779 513 3,618 5,980 6,728
24,050 24,100 0 2,890 5,021 5,768 506 3,618 5,980 6,728
24,100 24,150 0 2,882 5,010 5,758 498 3,618 5,980 6,728
24,150 24,200 0 2,874 5,000 5,747 490 3,618 5,980 6,728
24,200 24,250 0 2,866 4,989 5,737 483 3,618 5,980 6,728
24,250 24,300 0 2,858 4,979 5,726 475 3,618 5,980 6,728
24,300 24,350 0 2,850 4,968 5,716 467 3,618 5,980 6,728
24,350 24,400 0 2,842 4,958 5,705 460 3,618 5,980 6,728
24,400 24,450 0 2,834 4,947 5,695 452 3,618 5,980 6,728
24,450 24,500 0 2,826 4,936 5,684 444 3,618 5,980 6,728
24,500 24,550 0 2,818 4,926 5,673 437 3,618 5,980 6,728
24,550 24,600 0 2,810 4,915 5,663 429 3,618 5,980 6,728
24,600 24,650 0 2,802 4,905 5,652 422 3,618 5,980 6,728
24,650 24,700 0 2,794 4,894 5,642 414 3,618 5,980 6,728
24,700 24,750 0 2,786 4,884 5,631 406 3,618 5,980 6,728
24,750 24,800 0 2,778 4,873 5,621 399 3,618 5,980 6,728
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $21,400 but less than $21,430, and you have no qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $21,430 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Page 36 Publication 596 (2021)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
24,800 24,850 0 2,770 4,863 5,610 391 3,618 5,980 6,728
24,850 24,900 0 2,762 4,852 5,600 383 3,618 5,980 6,728
24,900 24,950 0 2,754 4,842 5,589 376 3,618 5,980 6,728
24,950 25,000 0 2,746 4,831 5,579 368 3,618 5,980 6,728
25,000 25,050 0 2,738 4,821 5,568 360 3,618 5,980 6,728
25,050 25,100 0 2,730 4,810 5,558 353 3,618 5,980 6,728
25,100 25,150 0 2,722 4,800 5,547 345 3,618 5,980 6,728
25,150 25,200 0 2,714 4,789 5,537 337 3,618 5,980 6,728
25,200 25,250 0 2,706 4,779 5,526 330 3,618 5,980 6,728
25,250 25,300 0 2,698 4,768 5,515 322 3,618 5,980 6,728
25,300 25,350 0 2,690 4,757 5,505 314 3,618 5,980 6,728
25,350 25,400 0 2,682 4,747 5,494 307 3,618 5,980 6,728
25,400 25,450 0 2,674 4,736 5,484 299 3,618 5,980 6,728
25,450 25,500 0 2,666 4,726 5,473 291 3,618 5,980 6,728
25,500 25,550 0 2,658 4,715 5,463 284 3,609 5,968 6,716
25,550 25,600 0 2,650 4,705 5,452 276 3,601 5,958 6,705
25,600 25,650 0 2,642 4,694 5,442 269 3,593 5,947 6,695
25,650 25,700 0 2,634 4,684 5,431 261 3,585 5,937 6,684
25,700 25,750 0 2,626 4,673 5,421 253 3,577 5,926 6,674
25,750 25,800 0 2,618 4,663 5,410 246 3,569 5,916 6,663
25,800 25,850 0 2,610 4,652 5,400 238 3,561 5,905 6,653
25,850 25,900 0 2,602 4,642 5,389 230 3,553 5,895 6,642
25,900 25,950 0 2,594 4,631 5,379 223 3,545 5,884 6,632
25,950 26,000 0 2,586 4,621 5,368 215 3,537 5,874 6,621
26,000 26,050 0 2,578 4,610 5,358 207 3,529 5,863 6,611
26,050 26,100 0 2,570 4,600 5,347 200 3,521 5,853 6,600
26,100 26,150 0 2,562 4,589 5,336 192 3,513 5,842 6,590
26,150 26,200 0 2,554 4,578 5,326 184 3,505 5,832 6,579
26,200 26,250 0 2,546 4,568 5,315 177 3,497 5,821 6,568
26,250 26,300 0 2,538 4,557 5,305 169 3,489 5,810 6,558
26,300 26,350 0 2,530 4,547 5,294 161 3,481 5,800 6,547
26,350 26,400 0 2,522 4,536 5,284 154 3,473 5,789 6,537
26,400 26,450 0 2,514 4,526 5,273 146 3,465 5,779 6,526
26,450 26,500 0 2,506 4,515 5,263 138 3,457 5,768 6,516
26,500 26,550 0 2,498 4,505 5,252 131 3,449 5,758 6,505
26,550 26,600 0 2,490 4,494 5,242 123 3,441 5,747 6,495
26,600 26,650 0 2,482 4,484 5,231 116 3,433 5,737 6,484
26,650 26,700 0 2,474 4,473 5,221 108 3,425 5,726 6,474
26,700 26,750 0 2,466 4,463 5,210 100 3,417 5,716 6,463
26,750 26,800 0 2,458 4,452 5,200 93 3,409 5,705 6,453
26,800 26,850 0 2,450 4,442 5,189 85 3,401 5,695 6,442
26,850 26,900 0 2,442 4,431 5,179 77 3,393 5,684 6,432
26,900 26,950 0 2,434 4,421 5,168 70 3,385 5,674 6,421
26,950 27,000 0 2,426 4,410 5,157 62 3,377 5,663 6,411
27,000 27,050 0 2,418 4,399 5,147 54 3,369 5,653 6,400
27,050 27,100 0 2,410 4,389 5,136 47 3,361 5,642 6,389
27,100 27,150 0 2,402 4,378 5,126 39 3,353 5,631 6,379
27,150 27,200 0 2,394 4,368 5,115 31 3,345 5,621 6,368
27,200 27,250 0 2,386 4,357 5,105 24 3,337 5,610 6,358
27,250 27,300 0 2,378 4,347 5,094 16 3,329 5,600 6,347
27,300 27,350 0 2,370 4,336 5,084 8 3,321 5,589 6,337
27,350 27,400 0 2,362 4,326 5,073 * 3,313 5,579 6,326
27,400 27,450 0 2,354 4,315 5,063 0 3,305 5,568 6,316
27,450 27,500 0 2,346 4,305 5,052 0 3,297 5,558 6,305
27,500 27,550 0 2,338 4,294 5,042 0 3,289 5,547 6,295
27,550 27,600 0 2,330 4,284 5,031 0 3,281 5,537 6,284
27,600 27,650 0 2,322 4,273 5,021 0 3,273 5,526 6,274
27,650 27,700 0 2,314 4,263 5,010 0 3,265 5,516 6,263
27,700 27,750 0 2,306 4,252 5,000 0 3,257 5,505 6,253
27,750 27,800 0 2,298 4,241 4,989 0 3,249 5,495 6,242
27,800 27,850 0 2,290 4,231 4,978 0 3,241 5,484 6,232
27,850 27,900 0 2,282 4,220 4,968 0 3,233 5,474 6,221
27,900 27,950 0 2,274 4,210 4,957 0 3,225 5,463 6,210
27,950 28,000 0 2,266 4,199 4,947 0 3,217 5,452 6,200
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
28,000 28,050 0 2,259 4,189 4,936 0 3,209 5,442 6,189
28,050 28,100 0 2,251 4,178 4,926 0 3,201 5,431 6,179
28,100 28,150 0 2,243 4,168 4,915 0 3,193 5,421 6,168
28,150 28,200 0 2,235 4,157 4,905 0 3,185 5,410 6,158
28,200 28,250 0 2,227 4,147 4,894 0 3,177 5,400 6,147
28,250 28,300 0 2,219 4,136 4,884 0 3,169 5,389 6,137
28,300 28,350 0 2,211 4,126 4,873 0 3,161 5,379 6,126
28,350 28,400 0 2,203 4,115 4,863 0 3,153 5,368 6,116
28,400 28,450 0 2,195 4,105 4,852 0 3,145 5,358 6,105
28,450 28,500 0 2,187 4,094 4,842 0 3,137 5,347 6,095
28,500 28,550 0 2,179 4,084 4,831 0 3,129 5,337 6,084
28,550 28,600 0 2,171 4,073 4,821 0 3,121 5,326 6,074
28,600 28,650 0 2,163 4,062 4,810 0 3,113 5,316 6,063
28,650 28,700 0 2,155 4,052 4,799 0 3,105 5,305 6,053
28,700 28,750 0 2,147 4,041 4,789 0 3,097 5,294 6,042
28,750 28,800 0 2,139 4,031 4,778 0 3,089 5,284 6,031
28,800 28,850 0 2,131 4,020 4,768 0 3,081 5,273 6,021
28,850 28,900 0 2,123 4,010 4,757 0 3,073 5,263 6,010
28,900 28,950 0 2,115 3,999 4,747 0 3,065 5,252 6,000
28,950 29,000 0 2,107 3,989 4,736 0 3,058 5,242 5,989
29,000 29,050 0 2,099 3,978 4,726 0 3,050 5,231 5,979
29,050 29,100 0 2,091 3,968 4,715 0 3,042 5,221 5,968
29,100 29,150 0 2,083 3,957 4,705 0 3,034 5,210 5,958
29,150 29,200 0 2,075 3,947 4,694 0 3,026 5,200 5,947
29,200 29,250 0 2,067 3,936 4,684 0 3,018 5,189 5,937
29,250 29,300 0 2,059 3,926 4,673 0 3,010 5,179 5,926
29,300 29,350 0 2,051 3,915 4,663 0 3,002 5,168 5,916
29,350 29,400 0 2,043 3,905 4,652 0 2,994 5,158 5,905
29,400 29,450 0 2,035 3,894 4,642 0 2,986 5,147 5,895
29,450 29,500 0 2,027 3,883 4,631 0 2,978 5,137 5,884
29,500 29,550 0 2,019 3,873 4,620 0 2,970 5,126 5,874
29,550 29,600 0 2,011 3,862 4,610 0 2,962 5,115 5,863
29,600 29,650 0 2,003 3,852 4,599 0 2,954 5,105 5,852
29,650 29,700 0 1,995 3,841 4,589 0 2,946 5,094 5,842
29,700 29,750 0 1,987 3,831 4,578 0 2,938 5,084 5,831
29,750 29,800 0 1,979 3,820 4,568 0 2,930 5,073 5,821
29,800 29,850 0 1,971 3,810 4,557 0 2,922 5,063 5,810
29,850 29,900 0 1,963 3,799 4,547 0 2,914 5,052 5,800
29,900 29,950 0 1,955 3,789 4,536 0 2,906 5,042 5,789
29,950 30,000 0 1,947 3,778 4,526 0 2,898 5,031 5,779
30,000 30,050 0 1,939 3,768 4,515 0 2,890 5,021 5,768
30,050 30,100 0 1,931 3,757 4,505 0 2,882 5,010 5,758
30,100 30,150 0 1,923 3,747 4,494 0 2,874 5,000 5,747
30,150 30,200 0 1,915 3,736 4,484 0 2,866 4,989 5,737
30,200 30,250 0 1,907 3,726 4,473 0 2,858 4,979 5,726
30,250 30,300 0 1,899 3,715 4,462 0 2,850 4,968 5,716
30,300 30,350 0 1,891 3,704 4,452 0 2,842 4,958 5,705
30,350 30,400 0 1,883 3,694 4,441 0 2,834 4,947 5,695
30,400 30,450 0 1,875 3,683 4,431 0 2,826 4,936 5,684
30,450 30,500 0 1,867 3,673 4,420 0 2,818 4,926 5,673
30,500 30,550 0 1,859 3,662 4,410 0 2,810 4,915 5,663
30,550 30,600 0 1,851 3,652 4,399 0 2,802 4,905 5,652
30,600 30,650 0 1,843 3,641 4,389 0 2,794 4,894 5,642
30,650 30,700 0 1,835 3,631 4,378 0 2,786 4,884 5,631
30,700 30,750 0 1,827 3,620 4,368 0 2,778 4,873 5,621
30,750 30,800 0 1,819 3,610 4,357 0 2,770 4,863 5,610
30,800 30,850 0 1,811 3,599 4,347 0 2,762 4,852 5,600
30,850 30,900 0 1,803 3,589 4,336 0 2,754 4,842 5,589
30,900 30,950 0 1,795 3,578 4,326 0 2,746 4,831 5,579
30,950 31,000 0 1,787 3,568 4,315 0 2,738 4,821 5,568
31,000 31,050 0 1,779 3,557 4,305 0 2,730 4,810 5,558
31,050 31,100 0 1,771 3,547 4,294 0 2,722 4,800 5,547
31,100 31,150 0 1,763 3,536 4,283 0 2,714 4,789 5,537
31,150 31,200 0 1,755 3,525 4,273 0 2,706 4,779 5,526
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $27,350 but less than $27,380, and you have no qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $27,380 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Publication 596 (2021) 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 you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
31,200 31,250 0 1,747 3,515 4,262 0 2,698 4,768 5,515
31,250 31,300 0 1,739 3,504 4,252 0 2,690 4,757 5,505
31,300 31,350 0 1,731 3,494 4,241 0 2,682 4,747 5,494
31,350 31,400 0 1,723 3,483 4,231 0 2,674 4,736 5,484
31,400 31,450 0 1,715 3,473 4,220 0 2,666 4,726 5,473
31,450 31,500 0 1,707 3,462 4,210 0 2,658 4,715 5,463
31,500 31,550 0 1,699 3,452 4,199 0 2,650 4,705 5,452
31,550 31,600 0 1,691 3,441 4,189 0 2,642 4,694 5,442
31,600 31,650 0 1,683 3,431 4,178 0 2,634 4,684 5,431
31,650 31,700 0 1,675 3,420 4,168 0 2,626 4,673 5,421
31,700 31,750 0 1,667 3,410 4,157 0 2,618 4,663 5,410
31,750 31,800 0 1,659 3,399 4,147 0 2,610 4,652 5,400
31,800 31,850 0 1,651 3,389 4,136 0 2,602 4,642 5,389
31,850 31,900 0 1,643 3,378 4,126 0 2,594 4,631 5,379
31,900 31,950 0 1,635 3,368 4,115 0 2,586 4,621 5,368
31,950 32,000 0 1,627 3,357 4,104 0 2,578 4,610 5,358
32,000 32,050 0 1,619 3,346 4,094 0 2,570 4,600 5,347
32,050 32,100 0 1,611 3,336 4,083 0 2,562 4,589 5,336
32,100 32,150 0 1,603 3,325 4,073 0 2,554 4,578 5,326
32,150 32,200 0 1,595 3,315 4,062 0 2,546 4,568 5,315
32,200 32,250 0 1,587 3,304 4,052 0 2,538 4,557 5,305
32,250 32,300 0 1,579 3,294 4,041 0 2,530 4,547 5,294
32,300 32,350 0 1,571 3,283 4,031 0 2,522 4,536 5,284
32,350 32,400 0 1,563 3,273 4,020 0 2,514 4,526 5,273
32,400 32,450 0 1,555 3,262 4,010 0 2,506 4,515 5,263
32,450 32,500 0 1,547 3,252 3,999 0 2,498 4,505 5,252
32,500 32,550 0 1,539 3,241 3,989 0 2,490 4,494 5,242
32,550 32,600 0 1,531 3,231 3,978 0 2,482 4,484 5,231
32,600 32,650 0 1,523 3,220 3,968 0 2,474 4,473 5,221
32,650 32,700 0 1,515 3,210 3,957 0 2,466 4,463 5,210
32,700 32,750 0 1,507 3,199 3,947 0 2,458 4,452 5,200
32,750 32,800 0 1,499 3,188 3,936 0 2,450 4,442 5,189
32,800 32,850 0 1,491 3,178 3,925 0 2,442 4,431 5,179
32,850 32,900 0 1,483 3,167 3,915 0 2,434 4,421 5,168
32,900 32,950 0 1,475 3,157 3,904 0 2,426 4,410 5,157
32,950 33,000 0 1,467 3,146 3,894 0 2,418 4,399 5,147
33,000 33,050 0 1,460 3,136 3,883 0 2,410 4,389 5,136
33,050 33,100 0 1,452 3,125 3,873 0 2,402 4,378 5,126
33,100 33,150 0 1,444 3,115 3,862 0 2,394 4,368 5,115
33,150 33,200 0 1,436 3,104 3,852 0 2,386 4,357 5,105
33,200 33,250 0 1,428 3,094 3,841 0 2,378 4,347 5,094
33,250 33,300 0 1,420 3,083 3,831 0 2,370 4,336 5,084
33,300 33,350 0 1,412 3,073 3,820 0 2,362 4,326 5,073
33,350 33,400 0 1,404 3,062 3,810 0 2,354 4,315 5,063
33,400 33,450 0 1,396 3,052 3,799 0 2,346 4,305 5,052
33,450 33,500 0 1,388 3,041 3,789 0 2,338 4,294 5,042
33,500 33,550 0 1,380 3,031 3,778 0 2,330 4,284 5,031
33,550 33,600 0 1,372 3,020 3,768 0 2,322 4,273 5,021
33,600 33,650 0 1,364 3,009 3,757 0 2,314 4,263 5,010
33,650 33,700 0 1,356 2,999 3,746 0 2,306 4,252 5,000
33,700 33,750 0 1,348 2,988 3,736 0 2,298 4,241 4,989
33,750 33,800 0 1,340 2,978 3,725 0 2,290 4,231 4,978
33,800 33,850 0 1,332 2,967 3,715 0 2,282 4,220 4,968
33,850 33,900 0 1,324 2,957 3,704 0 2,274 4,210 4,957
33,900 33,950 0 1,316 2,946 3,694 0 2,266 4,199 4,947
33,950 34,000 0 1,308 2,936 3,683 0 2,259 4,189 4,936
34,000 34,050 0 1,300 2,925 3,673 0 2,251 4,178 4,926
34,050 34,100 0 1,292 2,915 3,662 0 2,243 4,168 4,915
34,100 34,150 0 1,284 2,904 3,652 0 2,235 4,157 4,905
34,150 34,200 0 1,276 2,894 3,641 0 2,227 4,147 4,894
34,200 34,250 0 1,268 2,883 3,631 0 2,219 4,136 4,884
34,250 34,300 0 1,260 2,873 3,620 0 2,211 4,126 4,873
34,300 34,350 0 1,252 2,862 3,610 0 2,203 4,115 4,863
34,350 34,400 0 1,244 2,852 3,599 0 2,195 4,105 4,852
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
34,400 34,450 0 1,236 2,841 3,589 0 2,187 4,094 4,842
34,450 34,500 0 1,228 2,830 3,578 0 2,179 4,084 4,831
34,500 34,550 0 1,220 2,820 3,567 0 2,171 4,073 4,821
34,550 34,600 0 1,212 2,809 3,557 0 2,163 4,062 4,810
34,600 34,650 0 1,204 2,799 3,546 0 2,155 4,052 4,799
34,650 34,700 0 1,196 2,788 3,536 0 2,147 4,041 4,789
34,700 34,750 0 1,188 2,778 3,525 0 2,139 4,031 4,778
34,750 34,800 0 1,180 2,767 3,515 0 2,131 4,020 4,768
34,800 34,850 0 1,172 2,757 3,504 0 2,123 4,010 4,757
34,850 34,900 0 1,164 2,746 3,494 0 2,115 3,999 4,747
34,900 34,950 0 1,156 2,736 3,483 0 2,107 3,989 4,736
34,950 35,000 0 1,148 2,725 3,473 0 2,099 3,978 4,726
35,000 35,050 0 1,140 2,715 3,462 0 2,091 3,968 4,715
35,050 35,100 0 1,132 2,704 3,452 0 2,083 3,957 4,705
35,100 35,150 0 1,124 2,694 3,441 0 2,075 3,947 4,694
35,150 35,200 0 1,116 2,683 3,431 0 2,067 3,936 4,684
35,200 35,250 0 1,108 2,673 3,420 0 2,059 3,926 4,673
35,250 35,300 0 1,100 2,662 3,409 0 2,051 3,915 4,663
35,300 35,350 0 1,092 2,651 3,399 0 2,043 3,905 4,652
35,350 35,400 0 1,084 2,641 3,388 0 2,035 3,894 4,642
35,400 35,450 0 1,076 2,630 3,378 0 2,027 3,883 4,631
35,450 35,500 0 1,068 2,620 3,367 0 2,019 3,873 4,620
35,500 35,550 0 1,060 2,609 3,357 0 2,011 3,862 4,610
35,550 35,600 0 1,052 2,599 3,346 0 2,003 3,852 4,599
35,600 35,650 0 1,044 2,588 3,336 0 1,995 3,841 4,589
35,650 35,700 0 1,036 2,578 3,325 0 1,987 3,831 4,578
35,700 35,750 0 1,028 2,567 3,315 0 1,979 3,820 4,568
35,750 35,800 0 1,020 2,557 3,304 0 1,971 3,810 4,557
35,800 35,850 0 1,012 2,546 3,294 0 1,963 3,799 4,547
35,850 35,900 0 1,004 2,536 3,283 0 1,955 3,789 4,536
35,900 35,950 0 996 2,525 3,273 0 1,947 3,778 4,526
35,950 36,000 0 988 2,515 3,262 0 1,939 3,768 4,515
36,000 36,050 0 980 2,504 3,252 0 1,931 3,757 4,505
36,050 36,100 0 972 2,494 3,241 0 1,923 3,747 4,494
36,100 36,150 0 964 2,483 3,230 0 1,915 3,736 4,484
36,150 36,200 0 956 2,472 3,220 0 1,907 3,726 4,473
36,200 36,250 0 948 2,462 3,209 0 1,899 3,715 4,462
36,250 36,300 0 940 2,451 3,199 0 1,891 3,704 4,452
36,300 36,350 0 932 2,441 3,188 0 1,883 3,694 4,441
36,350 36,400 0 924 2,430 3,178 0 1,875 3,683 4,431
36,400 36,450 0 916 2,420 3,167 0 1,867 3,673 4,420
36,450 36,500 0 908 2,409 3,157 0 1,859 3,662 4,410
36,500 36,550 0 900 2,399 3,146 0 1,851 3,652 4,399
36,550 36,600 0 892 2,388 3,136 0 1,843 3,641 4,389
36,600 36,650 0 884 2,378 3,125 0 1,835 3,631 4,378
36,650 36,700 0 876 2,367 3,115 0 1,827 3,620 4,368
36,700 36,750 0 868 2,357 3,104 0 1,819 3,610 4,357
36,750 36,800 0 860 2,346 3,094 0 1,811 3,599 4,347
36,800 36,850 0 852 2,336 3,083 0 1,803 3,589 4,336
36,850 36,900 0 844 2,325 3,073 0 1,795 3,578 4,326
36,900 36,950 0 836 2,315 3,062 0 1,787 3,568 4,315
36,950 37,000 0 828 2,304 3,051 0 1,779 3,557 4,305
37,000 37,050 0 820 2,293 3,041 0 1,771 3,547 4,294
37,050 37,100 0 812 2,283 3,030 0 1,763 3,536 4,283
37,100 37,150 0 804 2,272 3,020 0 1,755 3,525 4,273
37,150 37,200 0 796 2,262 3,009 0 1,747 3,515 4,262
37,200 37,250 0 788 2,251 2,999 0 1,739 3,504 4,252
37,250 37,300 0 780 2,241 2,988 0 1,731 3,494 4,241
37,300 37,350 0 772 2,230 2,978 0 1,723 3,483 4,231
37,350 37,400 0 764 2,220 2,967 0 1,715 3,473 4,220
37,400 37,450 0 756 2,209 2,957 0 1,707 3,462 4,210
37,450 37,500 0 748 2,199 2,946 0 1,699 3,452 4,199
37,500 37,550 0 740 2,188 2,936 0 1,691 3,441 4,189
37,550 37,600 0 732 2,178 2,925 0 1,683 3,431 4,178
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Page 38 Publication 596 (2021)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
37,600 37,650 0 724 2,167 2,915 0 1,675 3,420 4,168
37,650 37,700 0 716 2,157 2,904 0 1,667 3,410 4,157
37,700 37,750 0 708 2,146 2,894 0 1,659 3,399 4,147
37,750 37,800 0 700 2,135 2,883 0 1,651 3,389 4,136
37,800 37,850 0 692 2,125 2,872 0 1,643 3,378 4,126
37,850 37,900 0 684 2,114 2,862 0 1,635 3,368 4,115
37,900 37,950 0 676 2,104 2,851 0 1,627 3,357 4,104
37,950 38,000 0 668 2,093 2,841 0 1,619 3,346 4,094
38,000 38,050 0 661 2,083 2,830 0 1,611 3,336 4,083
38,050 38,100 0 653 2,072 2,820 0 1,603 3,325 4,073
38,100 38,150 0 645 2,062 2,809 0 1,595 3,315 4,062
38,150 38,200 0 637 2,051 2,799 0 1,587 3,304 4,052
38,200 38,250 0 629 2,041 2,788 0 1,579 3,294 4,041
38,250 38,300 0 621 2,030 2,778 0 1,571 3,283 4,031
38,300 38,350 0 613 2,020 2,767 0 1,563 3,273 4,020
38,350 38,400 0 605 2,009 2,757 0 1,555 3,262 4,010
38,400 38,450 0 597 1,999 2,746 0 1,547 3,252 3,999
38,450 38,500 0 589 1,988 2,736 0 1,539 3,241 3,989
38,500 38,550 0 581 1,978 2,725 0 1,531 3,231 3,978
38,550 38,600 0 573 1,967 2,715 0 1,523 3,220 3,968
38,600 38,650 0 565 1,956 2,704 0 1,515 3,210 3,957
38,650 38,700 0 557 1,946 2,693 0 1,507 3,199 3,947
38,700 38,750 0 549 1,935 2,683 0 1,499 3,188 3,936
38,750 38,800 0 541 1,925 2,672 0 1,491 3,178 3,925
38,800 38,850 0 533 1,914 2,662 0 1,483 3,167 3,915
38,850 38,900 0 525 1,904 2,651 0 1,475 3,157 3,904
38,900 38,950 0 517 1,893 2,641 0 1,467 3,146 3,894
38,950 39,000 0 509 1,883 2,630 0 1,460 3,136 3,883
39,000 39,050 0 501 1,872 2,620 0 1,452 3,125 3,873
39,050 39,100 0 493 1,862 2,609 0 1,444 3,115 3,862
39,100 39,150 0 485 1,851 2,599 0 1,436 3,104 3,852
39,150 39,200 0 477 1,841 2,588 0 1,428 3,094 3,841
39,200 39,250 0 469 1,830 2,578 0 1,420 3,083 3,831
39,250 39,300 0 461 1,820 2,567 0 1,412 3,073 3,820
39,300 39,350 0 453 1,809 2,557 0 1,404 3,062 3,810
39,350 39,400 0 445 1,799 2,546 0 1,396 3,052 3,799
39,400 39,450 0 437 1,788 2,536 0 1,388 3,041 3,789
39,450 39,500 0 429 1,777 2,525 0 1,380 3,031 3,778
39,500 39,550 0 421 1,767 2,514 0 1,372 3,020 3,768
39,550 39,600 0 413 1,756 2,504 0 1,364 3,009 3,757
39,600 39,650 0 405 1,746 2,493 0 1,356 2,999 3,746
39,650 39,700 0 397 1,735 2,483 0 1,348 2,988 3,736
39,700 39,750 0 389 1,725 2,472 0 1,340 2,978 3,725
39,750 39,800 0 381 1,714 2,462 0 1,332 2,967 3,715
39,800 39,850 0 373 1,704 2,451 0 1,324 2,957 3,704
39,850 39,900 0 365 1,693 2,441 0 1,316 2,946 3,694
39,900 39,950 0 357 1,683 2,430 0 1,308 2,936 3,683
39,950 40,000 0 349 1,672 2,420 0 1,300 2,925 3,673
40,000 40,050 0 341 1,662 2,409 0 1,292 2,915 3,662
40,050 40,100 0 333 1,651 2,399 0 1,284 2,904 3,652
40,100 40,150 0 325 1,641 2,388 0 1,276 2,894 3,641
40,150 40,200 0 317 1,630 2,378 0 1,268 2,883 3,631
40,200 40,250 0 309 1,620 2,367 0 1,260 2,873 3,620
40,250 40,300 0 301 1,609 2,356 0 1,252 2,862 3,610
40,300 40,350 0 293 1,598 2,346 0 1,244 2,852 3,599
40,350 40,400 0 285 1,588 2,335 0 1,236 2,841 3,589
40,400 40,450 0 277 1,577 2,325 0 1,228 2,830 3,578
40,450 40,500 0 269 1,567 2,314 0 1,220 2,820 3,567
40,500 40,550 0 261 1,556 2,304 0 1,212 2,809 3,557
40,550 40,600 0 253 1,546 2,293 0 1,204 2,799 3,546
40,600 40,650 0 245 1,535 2,283 0 1,196 2,788 3,536
40,650 40,700 0 237 1,525 2,272 0 1,188 2,778 3,525
40,700 40,750 0 229 1,514 2,262 0 1,180 2,767 3,515
40,750 40,800 0 221 1,504 2,251 0 1,172 2,757 3,504
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
40,800 40,850 0 213 1,493 2,241 0 1,164 2,746 3,494
40,850 40,900 0 205 1,483 2,230 0 1,156 2,736 3,483
40,900 40,950 0 197 1,472 2,220 0 1,148 2,725 3,473
40,950 41,000 0 189 1,462 2,209 0 1,140 2,715 3,462
41,000 41,050 0 181 1,451 2,199 0 1,132 2,704 3,452
41,050 41,100 0 173 1,441 2,188 0 1,124 2,694 3,441
41,100 41,150 0 165 1,430 2,177 0 1,116 2,683 3,431
41,150 41,200 0 157 1,419 2,167 0 1,108 2,673 3,420
41,200 41,250 0 149 1,409 2,156 0 1,100 2,662 3,409
41,250 41,300 0 141 1,398 2,146 0 1,092 2,651 3,399
41,300 41,350 0 133 1,388 2,135 0 1,084 2,641 3,388
41,350 41,400 0 125 1,377 2,125 0 1,076 2,630 3,378
41,400 41,450 0 117 1,367 2,114 0 1,068 2,620 3,367
41,450 41,500 0 109 1,356 2,104 0 1,060 2,609 3,357
41,500 41,550 0 101 1,346 2,093 0 1,052 2,599 3,346
41,550 41,600 0 93 1,335 2,083 0 1,044 2,588 3,336
41,600 41,650 0 85 1,325 2,072 0 1,036 2,578 3,325
41,650 41,700 0 77 1,314 2,062 0 1,028 2,567 3,315
41,700 41,750 0 69 1,304 2,051 0 1,020 2,557 3,304
41,750 41,800 0 61 1,293 2,041 0 1,012 2,546 3,294
41,800 41,850 0 53 1,283 2,030 0 1,004 2,536 3,283
41,850 41,900 0 45 1,272 2,020 0 996 2,525 3,273
41,900 41,950 0 37 1,262 2,009 0 988 2,515 3,262
41,950 42,000 0 29 1,251 1,998 0 980 2,504 3,252
42,000 42,050 0 21 1,240 1,988 0 972 2,494 3,241
42,050 42,100 0 13 1,230 1,977 0 964 2,483 3,230
42,100 42,150 0 5 1,219 1,967 0 956 2,472 3,220
42,150 42,200 0 * 1,209 1,956 0 948 2,462 3,209
42,200 42,250 0 0 1,198 1,946 0 940 2,451 3,199
42,250 42,300 0 0 1,188 1,935 0 932 2,441 3,188
42,300 42,350 0 0 1,177 1,925 0 924 2,430 3,178
42,350 42,400 0 0 1,167 1,914 0 916 2,420 3,167
42,400 42,450 0 0 1,156 1,904 0 908 2,409 3,157
42,450 42,500 0 0 1,146 1,893 0 900 2,399 3,146
42,500 42,550 0 0 1,135 1,883 0 892 2,388 3,136
42,550 42,600 0 0 1,125 1,872 0 884 2,378 3,125
42,600 42,650 0 0 1,114 1,862 0 876 2,367 3,115
42,650 42,700 0 0 1,104 1,851 0 868 2,357 3,104
42,700 42,750 0 0 1,093 1,841 0 860 2,346 3,094
42,750 42,800 0 0 1,082 1,830 0 852 2,336 3,083
42,800 42,850 0 0 1,072 1,819 0 844 2,325 3,073
42,850 42,900 0 0 1,061 1,809 0 836 2,315 3,062
42,900 42,950 0 0 1,051 1,798 0 828 2,304 3,051
42,950 43,000 0 0 1,040 1,788 0 820 2,293 3,041
43,000 43,050 0 0 1,030 1,777 0 812 2,283 3,030
43,050 43,100 0 0 1,019 1,767 0 804 2,272 3,020
43,100 43,150 0 0 1,009 1,756 0 796 2,262 3,009
43,150 43,200 0 0 998 1,746 0 788 2,251 2,999
43,200 43,250 0 0 988 1,735 0 780 2,241 2,988
43,250 43,300 0 0 977 1,725 0 772 2,230 2,978
43,300 43,350 0 0 967 1,714 0 764 2,220 2,967
43,350 43,400 0 0 956 1,704 0 756 2,209 2,957
43,400 43,450 0 0 946 1,693 0 748 2,199 2,946
43,450 43,500 0 0 935 1,683 0 740 2,188 2,936
43,500 43,550 0 0 925 1,672 0 732 2,178 2,925
43,550 43,600 0 0 914 1,662 0 724 2,167 2,915
43,600 43,650 0 0 903 1,651 0 716 2,157 2,904
43,650 43,700 0 0 893 1,640 0 708 2,146 2,894
43,700 43,750 0 0 882 1,630 0 700 2,135 2,883
43,750 43,800 0 0 872 1,619 0 692 2,125 2,872
43,800 43,850 0 0 861 1,609 0 684 2,114 2,862
43,850 43,900 0 0 851 1,598 0 676 2,104 2,851
43,900 43,950 0 0 840 1,588 0 668 2,093 2,841
43,950 44,000 0 0 830 1,577 0 661 2,083 2,830
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $42,150 but less than $42,158, and you have one qualifying child who has a valid SSN,
your credit is $1.
If the amount you are looking up from the worksheet is $42,158 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Publication 596 (2021) Page 39
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
44,000 44,050 0 0 819 1,567 0 653 2,072 2,820
44,050 44,100 0 0 809 1,556 0 645 2,062 2,809
44,100 44,150 0 0 798 1,546 0 637 2,051 2,799
44,150 44,200 0 0 788 1,535 0 629 2,041 2,788
44,200 44,250 0 0 777 1,525 0 621 2,030 2,778
44,250 44,300 0 0 767 1,514 0 613 2,020 2,767
44,300 44,350 0 0 756 1,504 0 605 2,009 2,757
44,350 44,400 0 0 746 1,493 0 597 1,999 2,746
44,400 44,450 0 0 735 1,483 0 589 1,988 2,736
44,450 44,500 0 0 724 1,472 0 581 1,978 2,725
44,500 44,550 0 0 714 1,461 0 573 1,967 2,715
44,550 44,600 0 0 703 1,451 0 565 1,956 2,704
44,600 44,650 0 0 693 1,440 0 557 1,946 2,693
44,650 44,700 0 0 682 1,430 0 549 1,935 2,683
44,700 44,750 0 0 672 1,419 0 541 1,925 2,672
44,750 44,800 0 0 661 1,409 0 533 1,914 2,662
44,800 44,850 0 0 651 1,398 0 525 1,904 2,651
44,850 44,900 0 0 640 1,388 0 517 1,893 2,641
44,900 44,950 0 0 630 1,377 0 509 1,883 2,630
44,950 45,000 0 0 619 1,367 0 501 1,872 2,620
45,000 45,050 0 0 609 1,356 0 493 1,862 2,609
45,050 45,100 0 0 598 1,346 0 485 1,851 2,599
45,100 45,150 0 0 588 1,335 0 477 1,841 2,588
45,150 45,200 0 0 577 1,325 0 469 1,830 2,578
45,200 45,250 0 0 567 1,314 0 461 1,820 2,567
45,250 45,300 0 0 556 1,303 0 453 1,809 2,557
45,300 45,350 0 0 545 1,293 0 445 1,799 2,546
45,350 45,400 0 0 535 1,282 0 437 1,788 2,536
45,400 45,450 0 0 524 1,272 0 429 1,777 2,525
45,450 45,500 0 0 514 1,261 0 421 1,767 2,514
45,500 45,550 0 0 503 1,251 0 413 1,756 2,504
45,550 45,600 0 0 493 1,240 0 405 1,746 2,493
45,600 45,650 0 0 482 1,230 0 397 1,735 2,483
45,650 45,700 0 0 472 1,219 0 389 1,725 2,472
45,700 45,750 0 0 461 1,209 0 381 1,714 2,462
45,750 45,800 0 0 451 1,198 0 373 1,704 2,451
45,800 45,850 0 0 440 1,188 0 365 1,693 2,441
45,850 45,900 0 0 430 1,177 0 357 1,683 2,430
45,900 45,950 0 0 419 1,167 0 349 1,672 2,420
45,950 46,000 0 0 409 1,156 0 341 1,662 2,409
46,000 46,050 0 0 398 1,146 0 333 1,651 2,399
46,050 46,100 0 0 388 1,135 0 325 1,641 2,388
46,100 46,150 0 0 377 1,124 0 317 1,630 2,378
46,150 46,200 0 0 366 1,114 0 309 1,620 2,367
46,200 46,250 0 0 356 1,103 0 301 1,609 2,356
46,250 46,300 0 0 345 1,093 0 293 1,598 2,346
46,300 46,350 0 0 335 1,082 0 285 1,588 2,335
46,350 46,400 0 0 324 1,072 0 277 1,577 2,325
46,400 46,450 0 0 314 1,061 0 269 1,567 2,314
46,450 46,500 0 0 303 1,051 0 261 1,556 2,304
46,500 46,550 0 0 293 1,040 0 253 1,546 2,293
46,550 46,600 0 0 282 1,030 0 245 1,535 2,283
46,600 46,650 0 0 272 1,019 0 237 1,525 2,272
46,650 46,700 0 0 261 1,009 0 229 1,514 2,262
46,700 46,750 0 0 251 998 0 221 1,504 2,251
46,750 46,800 0 0 240 988 0 213 1,493 2,241
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
46,800 46,850 0 0 230 977 0 205 1,483 2,230
46,850 46,900 0 0 219 967 0 197 1,472 2,220
46,900 46,950 0 0 209 956 0 189 1,462 2,209
46,950 47,000 0 0 198 945 0 181 1,451 2,199
47,000 47,050 0 0 187 935 0 173 1,441 2,188
47,050 47,100 0 0 177 924 0 165 1,430 2,177
47,100 47,150 0 0 166 914 0 157 1,419 2,167
47,150 47,200 0 0 156 903 0 149 1,409 2,156
47,200 47,250 0 0 145 893 0 141 1,398 2,146
47,250 47,300 0 0 135 882 0 133 1,388 2,135
47,300 47,350 0 0 124 872 0 125 1,377 2,125
47,350 47,400 0 0 114 861 0 117 1,367 2,114
47,400 47,450 0 0 103 851 0 109 1,356 2,104
47,450 47,500 0 0 93 840 0 101 1,346 2,093
47,500 47,550 0 0 82 830 0 93 1,335 2,083
47,550 47,600 0 0 72 819 0 85 1,325 2,072
47,600 47,650 0 0 61 809 0 77 1,314 2,062
47,650 47,700 0 0 51 798 0 69 1,304 2,051
47,700 47,750 0 0 40 788 0 61 1,293 2,041
47,750 47,800 0 0 29 777 0 53 1,283 2,030
47,800 47,850 0 0 19 766 0 45 1,272 2,020
47,850 47,900 0 0 8 756 0 37 1,262 2,009
47,900 47,950 0 0 * 745 0 29 1,251 1,998
47,950 48,000 0 0 0 735 0 21 1,240 1,988
48,000 48,050 0 0 0 724 0 13 1,230 1,977
48,050 48,100 0 0 0 714 0 5 1,219 1,967
48,100 48,150 0 0 0 703 0 ** 1,209 1,956
48,150 48,200 0 0 0 693 0 0 1,198 1,946
48,200 48,250 0 0 0 682 0 0 1,188 1,935
48,250 48,300 0 0 0 672 0 0 1,177 1,925
48,300 48,350 0 0 0 661 0 0 1,167 1,914
48,350 48,400 0 0 0 651 0 0 1,156 1,904
48,400 48,450 0 0 0 640 0 0 1,146 1,893
48,450 48,500 0 0 0 630 0 0 1,135 1,883
48,500 48,550 0 0 0 619 0 0 1,125 1,872
48,550 48,600 0 0 0 609 0 0 1,114 1,862
48,600 48,650 0 0 0 598 0 0 1,104 1,851
48,650 48,700 0 0 0 587 0 0 1,093 1,841
48,700 48,750 0 0 0 577 0 0 1,082 1,830
48,750 48,800 0 0 0 566 0 0 1,072 1,819
48,800 48,850 0 0 0 556 0 0 1,061 1,809
48,850 48,900 0 0 0 545 0 0 1,051 1,798
48,900 48,950 0 0 0 535 0 0 1,040 1,788
48,950 49,000 0 0 0 524 0 0 1,030 1,777
49,000 49,050 0 0 0 514 0 0 1,019 1,767
49,050 49,100 0 0 0 503 0 0 1,009 1,756
49,100 49,150 0 0 0 493 0 0 998 1,746
49,150 49,200 0 0 0 482 0 0 988 1,735
49,200 49,250 0 0 0 472 0 0 977 1,725
49,250 49,300 0 0 0 461 0 0 967 1,714
49,300 49,350 0 0 0 451 0 0 956 1,704
49,350 49,400 0 0 0 440 0 0 946 1,693
49,400 49,450 0 0 0 430 0 0 935 1,683
49,450 49,500 0 0 0 419 0 0 925 1,672
49,500 49,550 0 0 0 408 0 0 914 1,662
49,550 49,600 0 0 0 398 0 0 903 1,651
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $47,900 but less than $47,915, and you have two qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $47,915 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
** If the amount you are looking up from the worksheet is at least $48,100 but less than $48,108, and you have one qualifying child who has a valid SSN,
your credit is $1.
If the amount you are looking up from the worksheet is $48,108 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Page 40 Publication 596 (2021)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
49,600 49,650 0 0 0 387 0 0 893 1,640
49,650 49,700 0 0 0 377 0 0 882 1,630
49,700 49,750 0 0 0 366 0 0 872 1,619
49,750 49,800 0 0 0 356 0 0 861 1,609
49,800 49,850 0 0 0 345 0 0 851 1,598
49,850 49,900 0 0 0 335 0 0 840 1,588
49,900 49,950 0 0 0 324 0 0 830 1,577
49,950 50,000 0 0 0 314 0 0 819 1,567
50,000 50,050 0 0 0 303 0 0 809 1,556
50,050 50,100 0 0 0 293 0 0 798 1,546
50,100 50,150 0 0 0 282 0 0 788 1,535
50,150 50,200 0 0 0 272 0 0 777 1,525
50,200 50,250 0 0 0 261 0 0 767 1,514
50,250 50,300 0 0 0 250 0 0 756 1,504
50,300 50,350 0 0 0 240 0 0 746 1,493
50,350 50,400 0 0 0 229 0 0 735 1,483
50,400 50,450 0 0 0 219 0 0 724 1,472
50,450 50,500 0 0 0 208 0 0 714 1,461
50,500 50,550 0 0 0 198 0 0 703 1,451
50,550 50,600 0 0 0 187 0 0 693 1,440
50,600 50,650 0 0 0 177 0 0 682 1,430
50,650 50,700 0 0 0 166 0 0 672 1,419
50,700 50,750 0 0 0 156 0 0 661 1,409
50,750 50,800 0 0 0 145 0 0 651 1,398
50,800 50,850 0 0 0 135 0 0 640 1,388
50,850 50,900 0 0 0 124 0 0 630 1,377
50,900 50,950 0 0 0 114 0 0 619 1,367
50,950 51,000 0 0 0 103 0 0 609 1,356
51,000 51,050 0 0 0 93 0 0 598 1,346
51,050 51,100 0 0 0 82 0 0 588 1,335
51,100 51,150 0 0 0 71 0 0 577 1,325
51,150 51,200 0 0 0 61 0 0 567 1,314
51,200 51,250 0 0 0 50 0 0 556 1,303
51,250 51,300 0 0 0 40 0 0 545 1,293
51,300 51,350 0 0 0 29 0 0 535 1,282
51,350 51,400 0 0 0 19 0 0 524 1,272
51,400 51,450 0 0 0 8 0 0 514 1,261
51,450 51,500 0 0 0 * 0 0 503 1,251
51,500 51,550 0 0 0 0 0 0 493 1,240
51,550 51,600 0 0 0 0 0 0 482 1,230
51,600 51,650 0 0 0 0 0 0 472 1,219
51,650 51,700 0 0 0 0 0 0 461 1,209
51,700 51,750 0 0 0 0 0 0 451 1,198
51,750 51,800 0 0 0 0 0 0 440 1,188
51,800 51,850 0 0 0 0 0 0 430 1,177
51,850 51,900 0 0 0 0 0 0 419 1,167
51,900 51,950 0 0 0 0 0 0 409 1,156
51,950 52,000 0 0 0 0 0 0 398 1,146
52,000 52,050 0 0 0 0 0 0 388 1,135
52,050 52,100 0 0 0 0 0 0 377 1,124
52,100 52,150 0 0 0 0 0 0 366 1,114
52,150 52,200 0 0 0 0 0 0 356 1,103
52,200 52,250 0 0 0 0 0 0 345 1,093
52,250 52,300 0 0 0 0 0 0 335 1,082
52,300 52,350 0 0 0 0 0 0 324 1,072
52,350 52,400 0 0 0 0 0 0 314 1,061
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
52,400 52,450 0 0 0 0 0 0 303 1,051
52,450 52,500 0 0 0 0 0 0 293 1,040
52,500 52,550 0 0 0 0 0 0 282 1,030
52,550 52,600 0 0 0 0 0 0 272 1,019
52,600 52,650 0 0 0 0 0 0 261 1,009
52,650 52,700 0 0 0 0 0 0 251 998
52,700 52,750 0 0 0 0 0 0 240 988
52,750 52,800 0 0 0 0 0 0 230 977
52,800 52,850 0 0 0 0 0 0 219 967
52,850 52,900 0 0 0 0 0 0 209 956
52,900 52,950 0 0 0 0 0 0 198 945
52,950 53,000 0 0 0 0 0 0 187 935
53,000 53,050 0 0 0 0 0 0 177 924
53,050 53,100 0 0 0 0 0 0 166 914
53,100 53,150 0 0 0 0 0 0 156 903
53,150 53,200 0 0 0 0 0 0 145 893
53,200 53,250 0 0 0 0 0 0 135 882
53,250 53,300 0 0 0 0 0 0 124 872
53,300 53,350 0 0 0 0 0 0 114 861
53,350 53,400 0 0 0 0 0 0 103 851
53,400 53,450 0 0 0 0 0 0 93 840
53,450 53,500 0 0 0 0 0 0 82 830
53,500 53,550 0 0 0 0 0 0 72 819
53,550 53,600 0 0 0 0 0 0 61 809
53,600 53,650 0 0 0 0 0 0 51 798
53,650 53,700 0 0 0 0 0 0 40 788
53,700 53,750 0 0 0 0 0 0 29 777
53,750 53,800 0 0 0 0 0 0 19 766
53,800 53,850 0 0 0 0 0 0 8 756
53,850 53,900 0 0 0 0 0 0 ** 745
53,900 53,950 0 0 0 0 0 0 0 735
53,950 54,000 0 0 0 0 0 0 0 724
54,000 54,050 0 0 0 0 0 0 0 714
54,050 54,100 0 0 0 0 0 0 0 703
54,100 54,150 0 0 0 0 0 0 0 693
54,150 54,200 0 0 0 0 0 0 0 682
54,200 54,250 0 0 0 0 0 0 0 672
54,250 54,300 0 0 0 0 0 0 0 661
54,300 54,350 0 0 0 0 0 0 0 651
54,350 54,400 0 0 0 0 0 0 0 640
54,400 54,450 0 0 0 0 0 0 0 630
54,450 54,500 0 0 0 0 0 0 0 619
54,500 54,550 0 0 0 0 0 0 0 609
54,550 54,600 0 0 0 0 0 0 0 598
54,600 54,650 0 0 0 0 0 0 0 587
54,650 54,700 0 0 0 0 0 0 0 577
54,700 54,750 0 0 0 0 0 0 0 566
54,750 54,800 0 0 0 0 0 0 0 556
54,800 54,850 0 0 0 0 0 0 0 545
54,850 54,900 0 0 0 0 0 0 0 535
54,900 54,950 0 0 0 0 0 0 0 524
54,950 55,000 0 0 0 0 0 0 0 514
55,000 55,050 0 0 0 0 0 0 0 503
55,050 55,100 0 0 0 0 0 0 0 493
55,100 55,150 0 0 0 0 0 0 0 482
55,150 55,200 0 0 0 0 0 0 0 472
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $51,450 but less than $51,464, and you have three qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $51,464 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
** If the amount you are looking up from the worksheet is at least $53,850 but less than $53,865, and you have two qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $53,865 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
(Continued)
Publication 596 (2021) Page 41
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
55,200 55,250 0 0 0 0 0 0 0 461
55,250 55,300 0 0 0 0 0 0 0 451
55,300 55,350 0 0 0 0 0 0 0 440
55,350 55,400 0 0 0 0 0 0 0 430
55,400 55,450 0 0 0 0 0 0 0 419
55,450 55,500 0 0 0 0 0 0 0 408
55,500 55,550 0 0 0 0 0 0 0 398
55,550 55,600 0 0 0 0 0 0 0 387
55,600 55,650 0 0 0 0 0 0 0 377
55,650 55,700 0 0 0 0 0 0 0 366
55,700 55,750 0 0 0 0 0 0 0 356
55,750 55,800 0 0 0 0 0 0 0 345
55,800 55,850 0 0 0 0 0 0 0 335
55,850 55,900 0 0 0 0 0 0 0 324
55,900 55,950 0 0 0 0 0 0 0 314
55,950 56,000 0 0 0 0 0 0 0 303
56,000 56,050 0 0 0 0 0 0 0 293
56,050 56,100 0 0 0 0 0 0 0 282
56,100 56,150 0 0 0 0 0 0 0 272
56,150 56,200 0 0 0 0 0 0 0 261
56,200 56,250 0 0 0 0 0 0 0 250
56,250 56,300 0 0 0 0 0 0 0 240
56,300 56,350 0 0 0 0 0 0 0 229
56,350 56,400 0 0 0 0 0 0 0 219
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying widow(er)★
and you have–
Married filing jointly and you
have–
0 1 2 3 0 1 2 3
At least But less
than
Your credit is– Your credit is–
56,400 56,450 0 0 0 0 0 0 0 208
56,450 56,500 0 0 0 0 0 0 0 198
56,500 56,550 0 0 0 0 0 0 0 187
56,550 56,600 0 0 0 0 0 0 0 177
56,600 56,650 0 0 0 0 0 0 0 166
56,650 56,700 0 0 0 0 0 0 0 156
56,700 56,750 0 0 0 0 0 0 0 145
56,750 56,800 0 0 0 0 0 0 0 135
56,800 56,850 0 0 0 0 0 0 0 124
56,850 56,900 0 0 0 0 0 0 0 114
56,900 56,950 0 0 0 0 0 0 0 103
56,950 57,000 0 0 0 0 0 0 0 93
57,000 57,050 0 0 0 0 0 0 0 82
57,050 57,100 0 0 0 0 0 0 0 71
57,100 57,150 0 0 0 0 0 0 0 61
57,150 57,200 0 0 0 0 0 0 0 50
57,200 57,250 0 0 0 0 0 0 0 40
57,250 57,300 0 0 0 0 0 0 0 29
57,300 57,350 0 0 0 0 0 0 0 19
57,350 57,400 0 0 0 0 0 0 0 8
57,400 57,414 0 0 0 0 0 0 0 *
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $57,400 but less than $57,414, and you have three qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $57,414 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
Page 42 Publication 596 (2021)
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 10
Adoption taxpayer identification
number (ATIN) 13
Age test (See Qualifying child)
Alaska Permanent Fund
dividends 8
Alimony 9
Annuities 9
Armed forces 9, 12, 13, 19, 21
Assistance (See Tax help)
B
Basic Allowance for Housing
(BAH) 9
Basic Allowance for Subsistence
(BAS) 9
Birth of child 12
C
California domestic partner 9
Child:
Adopted child 10
Birth or death of 12
Foster child 10, 16, 18
Kidnapped child 12
Married child 13
Child support 9
Clergy 20
Combat zone pay 20
Community property 5, 9
Conservation Reserve Program
payments 9
D
Death of child 12
Detailed examples 24
Disability benefits 9
Disabled 12
Disallowance of the EIC 22
Dividend income 9
Divorced parents, special rule 15
Domestic partner 9
E
Earned income 8
EITC Assistant 3
Examples, detailed 24
Extended active duty 12, 19
F
Figuring EIC yourself 19, 21
Filing status:
Head of household 5
Married filing separately 5
Forms:
1040 2, 4–6
1040X 5
2555 6
2555–EZ 6
4029 8, 9
4361 8, 9
4797 2
8814 2
8862 23
Foster care payments 9
Foster child 10, 16, 18
Fraud 23, 24
H
Head of household 5, 9, 13
Home:
Homeless shelter 19
Military 19
United States 19
Homeless 12, 19
I
Income that is not earned income 9
Individual taxpayer identification
number (ITIN) 5, 13
Inmate 9, 20
Interest 9
Investment income 6
IRS can figure EIC for you 21
J
Joint return test (See Qualifying
child)
K
Kidnapped child 12
M
Married child 13
Married filing a joint return 6
Medicaid waiver payments 20
Military:
Combat pay 9
Nontaxable pay 9
Outside U.S. 12
Minister 8, 20
N
Net earnings, self-employment 8
Nevada domestic partner 9
Nonresident alien 6, 24
O
Online help:
EITC Assistant 3
P
Parents, divorced or separated 13,
Partner, domestic 9
Passive activity 7
Pensions 9
Permanently and totally
disabled 12
Prisoner 20
Publications (See Tax help)
Q
Qualifying child 2, 3, 10
Age test 10
Home 12
Joint return test 10
Permanently and totally
disabled 12
Relationship test 10
Residency test 12
United States 12
R
Railroad retirement benefits 9
Registered domestic partner 9
Relationship test (See Qualifying
child)
Reminders 3
Residency test (See Qualifying child)
S
Salaries, wages, and tips 8, 20
Schedules:
C 21
C-EZ 21
EIC 10, 13, 20–22
SE 20, 21
School 12
Self-employed persons 8, 20, 21
Self-employment income 20
Self-employment tax 21
Publication 596 (2021) Page 43
Separated parents, special rule 13
Social security benefits 9
Social security number (SSN) 5,
13, 23
Statutory employee 8, 20, 21
Strike benefits 8
Student 12
T
Tax help 28
Taxpayer identification number:
Adoption identification number
(ATIN) 13
Individual taxpayer identification
number (ITIN) 5
Social security number (SSN) 5
Tiebreaker rules 14
Tips, wages, and salaries 8, 20
U
Unemployment compensation 9
United States 12
V
Veterans' benefits 9
W
Wages, salaries, and tips 8, 20
Washington domestic partner 9
Welfare benefits 9
Workers' compensation benefits 9
Workfare payments 9
Worksheet 1 7
Worksheet 2 8
Page 44 Publication 596 (2021)