Publication 596
Earned
Income Credit
(EIC)
For use in preparing
2025 Returns
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Contents
What’s New for 2025 . . . . . . . . . . . . . . . . . . . . . . . . 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
$11,950 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 . . . . . . . . . . . . . . . . . . . . . . 17
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 . . . . . . . . . . . . . . 20
How To Figure the EIC Yourself . . . . . . . . . . . . . 20
Chapter 5. Disallowance of the EIC . . . . . . . . . . . 21
Chapter 6. Detailed Examples . . . . . . . . . . . . . . . 22
EIC Eligibility Checklist . . . . . . . . . . . . . . . . . . . . 24
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 24
2025 EIC Table . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Publication 596 (2025) Catalog Number 15173A
Nov 18, 2025 Department of the Treasury Internal Revenue Service www.irs.gov
Future Developments
For the latest information about developments related to
Pub. 596, such as legislation enacted after it was
published, go to IRS.gov/Pub596.
What Is the EIC?
The EIC is a tax credit for certain people who work and
have earned income under $68,675. 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:
• $61,555 ($68,675 for
married filing jointly) if you
have three or more
qualifying children who
have valid social security
numbers (SSNs),
• $57,310 ($64,430 for
married filing jointly) if you
have two qualifying
children who have valid
SSNs,
• $50,434 ($57,554 for
married filing jointly) if you
have one qualifying child
who has a valid SSN, or
• $19,104 ($26,214 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
(SSN) by the due date of
your 2025 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 $11,950 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:
• $61,555 ($68,675 for
married filing jointly) if you
have three or more
qualifying children who
have valid SSNs,
• $57,310 ($64,430 for
married filing jointly) if you
have two qualifying
children who have valid
SSNs,
• $50,434 ($57,554 for
married filing jointly) if you
have one qualifying child
who has a valid SSN, or
• $19,104 ($26,214 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 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 2025.
• 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 7a, 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.
2 Publication 596 (2025)
Do I Have To Have a Child To
Qualify for the EIC?
No, you can qualify for the EIC without a qualifying child if
you are at least age 25 but under age 65 and your earned
income is less than $19,104 ($26,214 if married filing
jointly). See chapter 3.
How Do I Figure the Amount of
EIC?
If you can claim the EIC, you can either have the IRS
figure your credit, or you can figure it yourself. To figure it
yourself, you can complete a worksheet in the instructions
for the form you file. To find out how to have the IRS figure
it for you, see chapter 4.
How Can I Quickly Locate
Specific Information?
You can use the index to look up specific information. In
most cases, index entries will point you to headings,
tables, or a worksheet.
Is There Help Online?
Yes. You can use the EITC 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 2025
Trump accounts and new Form 4547. Recent legisla-
tion allows parents, guardians, and other authorized indi-
viduals to elect to establish a new type of individual retire-
ment account, called a Trump account, for the exclusive
benefit of certain children. If the child was born after 2024
and before 2029, is a U.S. citizen, and meets certain other
requirements, the authorized individual may also elect to
receive a $1,000 pilot program contribution to the child’s
Trump account. Both elections can be made on Form
4547, which can be filed at the same time as the author-
ized individual’s 2025 income tax return. For more infor-
mation on Trump accounts, and to learn how to make
these elections, see Form 4547 and its instructions.
EIC related changes to Form 1040. Form 1040 has
been redesigned for several changes that relate to the EIC
and make it easier for the IRS to determine your eligibility
for the EIC. These changes include the following.
• Changes to the Dependents section. The Dependents
section now has numbered rows and asks for more in-
formation about you and your dependents.
• A checkbox on the front of Form 1040 to indicate if
your main home (and your spouse if filing a joint re-
turn) was in the U.S. for over half of 2025.
• A checkbox in the Dependents section to indicate if
you meet the special rule for separated spouses on
page 1 of Form 1040 or 1040-SR.
• New checkboxes and new lines to indicate if you are a
member of the clergy filing Schedule SE and to indi-
cate if you don’t want, or are not eligible, to claim the
EIC.
Earned income amount. The maximum amount of in-
come you can earn and still get the credit has changed.
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 $61,555
($68,675 if married filing jointly),
• You have two qualifying children who have valid SSNs
and you earned less than $57,310 ($64,430 if married
filing jointly),
• You have one qualifying child who has a valid SSN
and you earned less than $50,434 ($57,554 if married
filing jointly), or
• You don’t have a qualifying child who has a valid SSN
and you earned less than $19,104 ($26,214 if married
filing jointly).
Your AGI must also be less than the amount just listed
that applies to you. For details, see Rule 1 and Rule 15,
later.
Investment income amount. The maximum amount of
investment income you can have and still get the credit is
$11,950. See Rule 6 Your Investment Income Must Be
$11,950 or Less.
Reminders
Self-only EIC. If your qualifying child is treated under the
tiebreaker rules as the qualifying child of another person
for 2025, you may be able to take the EIC using the rules
in chapter 3 for taxpayers who don’t have a qualifying
child.
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.
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 col-
umn for your filing status and the number of qualifying chil-
dren with valid SSNs you have.
Separated spouses. If you are married, but don’t file a
joint return, you may qualify to claim the EIC. See Rule
3—If You Are Separated From Your Spouse and Not Filing
a Joint Return, You Must Meet Certain Rules, for more in-
formation.
EIC has no effect on certain welfare benefits. Any re-
fund you receive because of the EIC can’t be counted as
income when determining whether you or anyone else is
eligible for benefits or assistance, or how much you or
anyone else can receive, under any federal program or un-
der any state or local program financed in whole or in part
with federal funds. These programs 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. For information on how
Medicaid waiver payments are treated for purposes of the
EIC, see Earned Income.
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 Pub. 596. Pub. 596(sp), Crédito por
Ingreso del Trabajo, is a Spanish translation of Pub. 596.
Go to IRS.gov/Pub596SP. Or see Ordering forms and
publications or How To Get Tax Help, later, to find out 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.
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ments about this publication and suggestions for future
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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 EIC. 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:
• $61,555 ($68,675 for married filing jointly) if you have
three or more qualifying children who have valid
SSNs,
• $57,310 ($64,430 for married filing jointly) if you have
two qualifying children who have valid SSNs,
• $50,434 ($57,554 for married filing jointly) if you have
one qualifying child who has a valid SSN, or
• $19,104 ($26,214 for married filing jointly) if you don’t
have a qualifying child who has a valid SSN.
4 Chapter 1 Rules for Everyone Publication 596 (2025)
Adjusted gross income (AGI). AGI is the amount on
Form 1040 or 1040-SR, line 11b.
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
$53,000, 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 $50,434. However, if your filing
status was married filing jointly, you might be able to claim
the EIC because your AGI is less than $57,554.
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 2025 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 amount based on that
child. If you have at least one child who meets the condi-
tions 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 2025 return (including ex-
tensions), 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 before 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 2025 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.
If you, your spouse, or your child has a social se-
curity card with “Not valid for employment” printed
on it and the immigration status of you, your
spouse, or your child has changed so that the individual is
now a U.S. citizen or permanent resident, ask the SSA for
a social security card without the legend.
U.S. citizen. If you were a U.S. citizen when you re-
ceived your SSN, you have a valid SSN.
Valid for work only with INS authorization or DHS
authorization. If your social security card reads “Valid
for work only with INS authorization” or “Valid for work onlyTIP
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 2025 return
(including extensions) and you later get a valid SSN, you
can’t file an amended return to claim the EIC. However, if
you or your spouse were issued an SSN that wasn’t valid
for the EIC, but by the due date of your 2025 return (in-
cluding extensions) you or your spouse became eligible
for a social security card without “Not valid for employ-
ment” printed on it, you may claim the EIC on an original
or amended 2025 return even if the social security card
wasn’t updated by the due date of your 2025 return (in-
cluding extensions).
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 num-
ber (ITIN). ITINs are issued by the IRS to noncitizens who
can’t get an SSN.
No SSN. If you don’t have a valid SSN on or before the
due date of your 2025 return (including extensions), check
the box on line 27c (Form 1040 or 1040-SR). You can’t
claim the EIC on either your original or an amended 2025
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 extension
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.
Publication 596 (2025) Chapter 1 Rules for Everyone 5
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 2025,
and either of the following apply.
• You lived apart from your spouse for the last 6 months
of 2025, 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 2025.
If you meet these requirements, check the box in the De-
pendents section that discusses the special rule for sepa-
rated spouses on page 1 of Form 1040 or 1040-SR.
Make sure you complete and attach Schedule EIC
to your return to list your qualifying child (or chil-
dren). 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.
Rule 4—You Must Be a U.S.
Citizen or Resident Alien All
Year
If you were a nonresident alien for any part of the year, you
can’t claim the EIC unless your filing status is married fil-
ing jointly. You can use that filing status only if your spouse
is a U.S. citizen or resident alien and you choose to beTIPTIP
treated as a U.S. resident. If you make this choice, you
and your spouse are taxed on your worldwide income. If
you need more information on making this choice, get
Pub. 519. If you were a nonresident alien for any part of
the year and your filing status isn’t married filing jointly,
check the box on line 27c (Form 1040 or 1040-SR). See
Nonresident aliens and dual-status aliens in the Form
1040 instructions for more information, including informa-
tion on making the election to treat a nonresident or
dual-status alien spouse as a U.S. resident for the entire
tax year.
Rule 5—You Cannot File Form
2555
You can’t claim the EIC if you file Form 2555, Foreign
Earned Income. You file these forms to exclude income
earned in foreign countries from your gross income or to
deduct or exclude a foreign housing amount. U.S. territo-
ries aren’t foreign countries. See Pub. 54 for more detailed
information.
Rule 6—Your Investment
Income Must Be $11,950 or
Less
You can’t claim the EIC unless your investment income is
$11,950 or less. If your investment income is more than
$11,950, you can’t claim the credit.
Use Worksheet 1 in this chapter to figure your invest-
ment income.
6 Chapter 1 Rules for Everyone Publication 596 (2025)
Worksheet 1. Investment Income Keep for Your Records
Use this worksheet to figure investment income for the EIC when you file Form 1040 or 1040-SR.
Interest and Dividends
1. Enter any amount from Form 1040 or 1040-SR, line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter any amount from Form 1040 or 1040-SR, line 2a, plus any amount on Form 8814, line 1b . . . . . . 2.
3. Enter any amount from Form 1040 or 1040-SR, line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount from Schedule 1 (Form 1040), line 8z, that is from Form 8814 if you are filing that form
to report your child’s interest and dividend income on your return. (If your child received an Alaska
Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this
line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Capital Gain Net Income
5. Enter the amount from Form 1040 or 1040-SR, line 7a. If the amount on that
line is a loss, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter any gain from Form 4797, 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 (Form 1040), line 23b, plus any
income from the rental of personal property shown on Schedule 1 (Form
1040), line 8l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Enter any expenses from Schedule E (Form 1040), 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 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
on Form 4797, line 10). (See instructions below for lines 11 and 12.) . . . . . . 12.
13. Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero,
enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your
investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Is the amount on line 14 more than $11,950?
Yes. You can’t take the credit.
No. Go to Step 3 of the Form 1040 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 7
next).
Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, don’t take into account any royalty income (or loss)
included on line 26 of Schedule E or any income (or loss) included in your earned income or on line 1, 2, 3, 4, 7, or 10 of this worksheet. To
find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. If any of the rental real
estate income (or loss) included on Schedule E, line 26, isn’t from a passive activity, enter “NPA” and the amount of that income (or loss) on
the dotted line next to line 26.
Publication 596 (2025) Chapter 1 Rules for Everyone 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.)
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 income
on EIC Worksheet B in the Form 1040 instructions.
Earned Income
Earned income includes all of the following types of in-
come.
1. Wages, salaries, tips, and other taxable employee
pay. Employee pay is earned income only if it is taxa-
ble. Nontaxable employee pay, such as certain de-
pendent care benefits and adoption benefits, isn’t
earned income. But there is an exception for nontaxa-
ble combat pay, which you can choose to include in
earned income, as explained later in this chapter.
2. Net earnings from self-employment.
3. Gross income received as a statutory employee.
Wages, salaries, and tips reported in box 1 of
Form(s) W-2. 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 1a.
Other types of earned income. Other types of earned
income not reported on Form W-2, in box 1, include
household employee wages, tip income not reported to
your employer, certain Medicaid waiver payments if you
choose to include nontaxable payments in earned income
for purposes of claiming the EIC, taxable dependent care
benefits, employer provided adoption benefits from Form
8839, wages from Form 8919, and other earned income.
You should report these on Form 1040 or 1040-SR, lines
1b through 1h.
Nontaxable combat pay election. You can elect to in-
clude your nontaxable combat pay in earned income for
the EIC. 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
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, later).
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 and lockout benefits. Benefits paid to you as
strike or lockout benefits, including both cash and the fair
market value of other property (other than bona fide gifts),
are generally taxable to you. If strike and lockout benefits
are taxable, the benefits are generally earned income. You
should report the amount of your taxable strike and lock-
out benefits on Form 1040 or 1040-SR, line 1h.
8 Chapter 1 Rules for Everyone Publication 596 (2025)
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 Se-
curity 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 re-
ported on lines 1a through 1h of Form 1040 or 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 disabil-
ity payments on line 1h of Form 1040 or 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 serv-
ices performed while an inmate in a penal institution aren’t
earned income when figuring the EIC.
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 TANF program in return for certain work activi-
ties such as (1) work experience activities (including re-
modeling or repairing public housing) if sufficient private
sector employment isn’t available, or (2) community serv-
ice program 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 part-
ners. If you are a registered domestic partner in Nevada,
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 includes 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 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
Publication 596 (2025) Chapter 1 Rules for Everyone 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 EIC 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 2025 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 children
don’t have valid SSNs, see Schedule EIC. If you meet all
the rules in chapter 1 and this chapter, read chapter 4 to
find out what to do next.
No qualifying child. If you don’t meet Rule 8, you don’t
have a qualifying child. Read chapter 3 to find out if you
can get the EIC without a qualifying child.
If your child meets the tests to be your qualifying
child, but also meets the tests to be the qualifying
child of another person, only one of you can ac-
tually treat the child as a qualifying child to claim the EIC.
If the other person can claim the child under the tiebreaker
rules, you can’t claim the EIC as a taxpayer with a qualify-
ing child unless you have another qualifying child. How-
ever, you may be able to claim the EIC without a qualifying
child.
Rule 8—Your Child Must Meet
the Relationship, Age,
Residency, and Joint Return
Tests
Your child is a qualifying child if your child meets four
tests. The four tests are:
1. Relationship,
2. Age,
3. Residency, and
4. Joint return.TIP
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. Dean, 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. Dean is your fos-
ter child.
Age Test
Your child must be:
1. Under age 19 at the end of 2025 and younger than
you (or your spouse if filing jointly);
2. Under age 24 at the end of 2025, a full-time student,
and younger than you (or your spouse if filing jointly);
or
3. Any age and permanently and totally disabled.
If your child is a full-time student or permanently
and totally disabled, be sure to check the appro-
priate box on line 6 of the Dependents section on
page 1 of Form 1040 or 1040-SR.
The following examples and definitions clarify the age
test.
Example 1—Child not under age 19. Your child,
Sam, turned 19 on December 10. Unless Sam was per-
manently and totally disabled or a student, Sam isn’t a
qualifying child because, at the end of the year, Sam
wasn’t under age 19.TIP
10 Chapter 2 Rules if You Have a Qualifying Child Publication 596 (2025)
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 your . . .
Under age 19 at the end of 2025 and younger than you
(or your spouse if filing jointly)
Under age 24 at the end of 2025, a full-time student, and younger
than you (or your spouse if filing jointly). If the child is a full-time student,
check the “Full-time student” box on row (6) of the Dependents
section on page 1 of Form 1040 or 1040-SR
was . . .
Any age and permanently and totally disabled. If the child is
permanently and totally disabled, check the “Permanently
and totally disabled” box on row (6) of the Dependents
section on page 1 of Form 1040 or 1040-SR.
Joint Return
Who is not filing a joint return for 2025 (or is filing a
joint return for 2025 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 2025. If the child lived with you in the United
States for more than half of 2025, check both boxes
(box (a) and box (b)) on row (5) of the Dependents
section on page 1 of Form 1040 or 1040-SR. Also, make
sure to check the box to the right of the address block on
page 1 of Form 1040 or 1040-SR.
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 childcare 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, placement with you
for foster or adoption, 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.
Publication 596 (2025) Chapter 2 Rules if You Have a Qualifying Child 11
Example 2—Child not younger than you or your
spouse. Your 23-year-old sibling, Blake, who is a
full-time student and unmarried, lives with you and your
spouse. Blake isn’t disabled. Both you and your spouse
are 21 years old, and you file a joint return. Blake isn’t your
qualifying child because Blake 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
Blake is younger than your spouse, Blake is your qualify-
ing child, even though Blake isn’t younger than you.
Full-time student defined. To qualify as a full-time stu-
dent, 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 perma-
nently and totally disabled if both of the following apply.
1. Your child 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 the In-
structions for Schedule R (Form 1040).
Residency Test
Your child must have lived with you in the United States for
more than half of 2025.
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 childcare records and
other records that show your child’s address.
If the child lived with you in the United States for
more than half of 2025, check both boxes (box (a)
and box (b)) on row (5) of the Dependents section
on page 1 of Form 1040 or 1040-SR. Also, make sure to
check the box to the right of the address block on page 1
of Form 1040 or 1040-SR.
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. territo-
ries 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
2025 is treated as having lived with you for more than half
of 2025 if your home was the child’s home for more than
half the time the child was alive in 2025.
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.CAUTION
!TIP
12 Chapter 2 Rules if You Have a Qualifying Child Publication 596 (2025)
Adopted child. If you adopted a child in 2025, and that
child was lawfully placed with you for legal adoption by
you in 2025, or the child was an eligible foster child placed
with you during 2025, the child is considered to have lived
with you for more than half of 2025 if your main home was
this child’s main home for more than half the time this child
was adopted or placed with you in 2025.
Kidnapped child. A kidnapped child is treated as living
with you for more than half of the year if the child lived with
you for more than half the part of the year before the date
of the kidnapping or following the date of the child’s return.
The child must be presumed by law enforcement authori-
ties to have been kidnapped by someone who isn’t a
member of your family or the child’s family. This treatment
applies for all years until the child is returned. However,
the last year this treatment can apply is the earlier of:
1. The year there is a determination that the child is
dead, or
2. The year the child would have reached age 18.
If your qualifying child has been kidnapped and meets
these requirements, enter “KC,” instead of a number, on
line 6 of Schedule EIC.
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 your child’s 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 child who lived with you all year while the
child’s spouse was in the Armed Forces. Your child’s
spouse earned $25,000 for the year. The couple files a
joint return so this child isn’t your qualifying child.
Example 2—Child files joint return to get refund of
tax withheld. Your 18-year-old child and your child’s
17-year-old spouse 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 ap-
plies, so this child 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 child’s
pay. Your child and their spouse aren’t required to file a tax
return, but they file a joint return to claim an American op-
portunity credit of $124 and get a refund of that amount.
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 this child
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, your
child 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 amount based on a qualifying child,
that qualifying child must have a valid SSN issued
on or before the due date of your 2025 return (including
extensions), unless the child was born and died in 2025
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 amount on the ba-
sis 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 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 adoption is fi-
nal.
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 amount. For more information about SSNs, see
Rule 2.
If “Not Valid for Employment” is printed on your
child’s social security card and your child’s immi-
gration status has changed so that your child is
now a U.S. citizen or permanent resident, ask the SSA for
a social security card without the legend.
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 theseCAUTION
!TIPTIP
Publication 596 (2025) Chapter 2 Rules if You Have a Qualifying Child 13
persons 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 eligible for each benefit).
1. The child tax credit, credit for other dependents, 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.
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 that person 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 five tax benefits
just listed, the following tiebreaker rules apply. For purpo-
ses of these tiebreaker rules, the term “parent” means a
biological or adoptive parent of an individual. It does not
include a stepparent or foster parent unless that person
has adopted the individual.
• 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
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 claims the child, the child is treated as the
qualifying child of the person who had the highest AGI
for the year, but only if that person’s AGI is higher than
the highest AGI of any of the child’s parents who can
claim the child.
If your qualifying child is treated under the tie-
breaker rules as the qualifying child of another
person for 2025, you may be able to take the EIC
using the rules in chapter 3 for taxpayers who don’t have a
qualifying child.TIP
Subject to these tiebreaker rules, you and the other per-
son may be able to choose which of you claims the child
as a qualifying child. See Example 1 through Example 12,
later.
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 2025, 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 the other person isn’t
eligible or their earned income or AGI is too high, you may
be able to treat the child as a qualifying child. See Exam-
ple 6 and Example 7, later. But you can’t treat the child as
a qualifying child to claim the EIC if the other person uses
the child to claim any of the other five tax benefits listed
earlier in this chapter.
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 child Sam lived with your
parent 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 parent’s only income was $22,000 from
a job, and their AGI is $22,000. Your child’s other parent
did not live with you or Sam. The special rule explained
later for divorced or separated parents (or parents who
live apart) doesn’t apply. Sam is a qualifying child of both
you and your parent because Sam meets the relationship,
age, residency, and joint return tests for both you and your
parent. However, only one of you can treat Sam 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).
Sam isn’t a qualifying child of anyone else, including the
child’s other parent. If you don’t claim Sam as a qualifying
child for the EIC or any of the other tax benefits listed ear-
lier, your parent can treat Sam as a qualifying child to
claim the EIC (and any of the other tax benefits listed ear-
lier for which your parent 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 parent’s AGI isn’t higher
than yours, your parent can’t claim Sam as a qualifying
child. Only you can claim Sam.
Example 3—Two persons claim same child. The
facts are the same as in Example 1 except that you and
your parent both claim Sam as a qualifying child. In this
case, you as the child’s parent will be the only one allowed
to claim Sam as a qualifying child for the EIC and the other
tax benefits listed earlier for which you qualify. The IRS will
disallow your parent’s claim to the EIC and any of the
other tax benefits listed earlier based on Sam. Your parent
can’t take the EIC for a taxpayer without a qualifying child
because your parent’s AGI is more than $19,104.
14 Chapter 2 Rules if You Have a Qualifying Child Publication 596 (2025)
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 parent. Only one of you
can claim each child. However, if your parent’s AGI is
higher than yours, you can allow your parent to claim one
or more of the children. For example, if you claim one
child, your parent 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 parent. Because of Rule 10, discussed later,
you can’t claim the EIC and can’t claim Sam as a qualify-
ing child. Only your parent may be able to treat Sam as a
qualifying child to claim the EIC. If your parent meets all
the other requirements for claiming the EIC and you don’t
claim Sam as a qualifying child for any of the other tax
benefits listed earlier, your parent can claim both you and
Sam 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 parent earned $50,000 from em-
ployment. Because your parent’s earned income is too
high for your parent to claim the EIC, only you can claim
the EIC using Sam.
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 parent can’t claim the EIC either,
because your parent’s AGI isn’t higher than yours.
Example 8—Separated parents. You, your spouse,
and your 10-year-old child, Jordan, lived together until Au-
gust 1, 2025, when your spouse moved out of the house-
hold. In August and September, Jordan lived with you. For
the rest of the year, Jordan lived with Jordan’s other pa-
rent. Jordan is a qualifying child of both you and your
spouse because Jordan lived with each of you for more
than half the year and because Jordan met the relation-
ship, age, and joint return tests for both of you. At the end
of the year, you and your spouse still weren’t divorced, le-
gally separated, or separated under a written separation
agreement, so the Special rule for divorced or separated
parents (or parents who live apart) doesn’t apply.
You and your spouse will file separate returns. Your
spouse agrees to let you treat Jordan as a qualifying child.
This means, if your spouse doesn’t claim Jordan as a
qualifying child for any of the tax benefits listed earlier, you
can claim Jordan 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 spouse didn’t live apart for
the last 6 months of 2025 and, while you did live apart at
the end of 2025, you aren’t legally separated under a writ-
ten separation agreement or decree of separate mainte-
nance. Therefore, you don’t meet the requirements for cer-
tain separated spouses to take the EIC when they don’t
file a joint return. See Rule 3. You also can’t take the credit
for child and dependent care expenses because your
filing status is married filing separately and you and your
spouse didn’t live apart for the last 6 months of 2025. See
Pub. 503.
Example 9—Separated parents claim same child.
The facts are the same as in Example 8, except that you
and your spouse both claim Jordan as a qualifying child.
In this case, only your spouse will be allowed to treat Jor-
dan as a qualifying child. This is because, during 2025,
Jordan lived with your spouse longer than with you. You
can’t claim the EIC because you are a separated spouse
who isn’t filing a joint return and you don’t have a qualify-
ing child. However, your spouse’s filing status is also mar-
ried filing separately, so your spouse can’t claim the EIC
because you and your spouse didn’t live apart for the last
6 months of 2025 or you aren’t legally separated under a
written separation agreement or decree of separate main-
tenance. Therefore, your spouse doesn’t meet the require-
ments to claim the EIC as a separated spouse who isn’t fil-
ing a joint return. See Rule 3. Your spouse also can’t take
the credit for child and dependent care expenses because
your spouse’s filing status is married filing separately and
you and your spouse didn’t live apart for the last 6 months
of 2025. See Pub. 503.
Example 10—Unmarried parents. You, your
5-year-old child, Logan, and Logan’s other parent lived to-
gether all year. You and Logan’s other parent aren’t mar-
ried. Logan is a qualifying child of both you and Logan’s
other parent because Logan meets the relationship, age,
residency, and joint return tests for both you and Logan’s
other parent. Your earned income and AGI are $12,000,
and Logan’s other parent’s earned income and AGI are
$14,000. Neither of you had any other income. Logan’s
other parent agrees to let you treat the child as a qualify-
ing child. This means if Logan’s other parent doesn’t claim
Logan as a qualifying child for the EIC or any of the other
tax benefits listed earlier, you can claim Logan as a quali-
fying child for the EIC and any of the other tax benefits lis-
ted 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 Logan’s other parent both claim Logan as a qualifying
child. In this case, only Logan’s other parent will be al-
lowed to treat Logan as a qualifying child. This is because
Logan’s other parent’s 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 sibling’s child, Morgan, lived with your parent all
year. You are 25 years old, and your AGI is $9,300. Your
only income was from a part-time job. Your parent’s AGI is
$15,000. Your parent’s only income was from a job. Mor-
gan’s parents file jointly, have an AGI of less than $9,000,
and don’t live with you or Morgan. Morgan is a qualifying
child of both you and your parent because Morgan meets
the relationship, age, residency, and joint return tests for
both you and your parent. However, only your parent can
treat Morgan as a qualifying child. This is because your
parent’s AGI, $15,000, is more than your AGI, $9,300.
Publication 596 (2025) Chapter 2 Rules if You Have a Qualifying Child 15
Special rule for divorced or separated parents (or pa-
rents who live apart). A child will be treated as the
qualifying child of the noncustodial parent if all of the fol-
lowing 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 times during the last 6 months of
2025.
2. The child received over half of the child’s support for
the year from the parents.
3. The child is in the custody of one or both parents for
more than half of 2025.
4. Either of the following statements is true.
a. The custodial parent signs Form 8332 or a sub-
stantially similar statement that the custodial pa-
rent will not claim the child as a dependent for the
year, and the noncustodial parent attaches the
form or statement to their return. If the divorce de-
cree or separation agreement went into effect after
1984 and before 2009, the noncustodial parent
may be able to attach certain pages from the de-
cree 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 2025 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 2025.
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,
stepbrother, 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 full-time stu-
dent, and younger than that person (or that per-
son’s spouse if the person files jointly); or
c. Any age and permanently and totally disabled.
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. Check the box on
line 27c (Form 1040 or 1040-SR).
Example. You and your child lived with your parent all
year. You are 22 years old, unmarried, and attended 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 parent. Your parent can claim the
EIC if your parent meets all the other requirements. Be-
cause you are your parent’s qualifying child, you can’t
claim the EIC. This is so even if your parent 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 parent had no
gross income, isn’t required to file a 2025 tax return, and
doesn’t file a 2025 tax return. As a result, you aren’t your
parent’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 parent had wages of $1,500 and had income tax
withheld from those wages. Your parent 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 parent’s qualifying child. You can
16 Chapter 2 Rules if You Have a Qualifying Child Publication 596 (2025)
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 parent claimed the
EIC on their return. Since your parent filed the return to get
the EIC, your parent isn’t filing it only to get a refund of in-
come tax withheld. As a result, you are your parent’s quali-
fying child. You can’t claim the EIC.
3.
Rules if You Do Not Have
a Qualifying Child
Use this chapter if you don’t have a qualifying child and
have met all the rules in chapter 1. This chapter discusses
Rule 11 through Rule 14, later. You must meet all four of
these rules, in addition to the rules in chapters 1 and 4, to
qualify for the EIC without a qualifying child. If you meet all
the rules in chapter 1 and this chapter, read chapter 4 to
find out what to do next.
If you have a qualifying child. If you meet Rule 8, you
have a qualifying child. If you meet Rule 8 and don’t claim
the EIC with a qualifying child, you can claim the EIC with-
out a qualifying child.
If your child meets the tests to be your qualifying
child, but also meets the tests to be the qualifying
child of another person, only one of you can ac-
tually treat the child as a qualifying child to claim the EIC.
If the other person can claim the child under the tiebreaker
rules, you can’t claim the EIC as a taxpayer with 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
You must be at least age 25 but under age 65 at the end of
2025. If you are married filing a joint return, either you or
your spouse must be at least age 25 but under age 65 at
the end of 2025. It doesn’t matter which spouse meets the
age test, as long as one of the spouses does.
You meet the age test if you were born after December
31, 1960, and before January 2, 2001. If you are married
filing a joint return, you meet the age test if either you or
your spouse was born after December 31, 1960, and be-
fore January 2, 2001.TIP
If neither you nor your spouse meets the age test, you
can’t claim the EIC. Check the box on line 27c (Form 1040
or 1040-SR).
Example 1. You are age 28 and unmarried. You meet
the age test.
Example 2—Spouse meets age test. You are mar-
ried and filing a joint return. You are age 23 and your
spouse is age 27. You meet the age test because your
spouse is at least age 25 but under age 65.
Death of spouse. If you are filing a joint return with your
spouse who died in 2025, you meet the age test if you are
at least age 25 but under age 65 at the end of 2025, or
your spouse was at least age 25 but under age 65 at the
time of death.
Your spouse is considered to reach age 25 on the day
before their 25th birthday. However, the rule for reaching
age 65 is different; your spouse reaches age 65 on their
65th birthday.
Even if your spouse was born before January 2, 2001,
they aren’t considered at least age 25 at the end of 2025
unless they were at least age 25 at the time of death.
Example 1. You are married and filing a joint return
with your spouse who died in August 2025. You are age
67. Your spouse would have become age 65 in November
2025. Because your spouse was under age 65 at the time
of death, you meet the age test.
Example 2. Your spouse was born on February 14,
2000, and died on February 13, 2025. Your spouse is con-
sidered age 25 at the time of death. However, if your
spouse died on February 12, 2025, your spouse isn’t con-
sidered age 25 at the time of death and isn’t at least age
25 at the end of 2025.
Death of taxpayer. A taxpayer who died in 2025 meets
the age test if the taxpayer was at least age 25 but under
age 65 at the time of death.
A taxpayer is considered to reach age 25 on the day
before the taxpayer’s 25th birthday. However, the rule for
reaching age 65 is different; a taxpayer reaches age 65 on
the taxpayer’s 65th birthday.
Even if the taxpayer was born before January 2, 2001,
they aren’t considered at least age 25 at the end of 2025
unless they were at least age 25 at the time of death.
Rule 12—You Cannot Be the
Dependent of Another Person
If you aren’t filing a joint return, you meet this rule if you
did not check the box on line 12a that says “Someone 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.”
Publication 596 (2025) Chapter 3 Rules if You Do Not Have a Qualifying Child 17
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 their
return, but doesn’t, you still can’t claim the credit unless
the person who can claim you on their tax return isn’t re-
quired to file an income tax return and doesn’t file a tax re-
turn or files a return only to claim a refund of withheld in-
come tax or estimated tax paid.
Example 1. In 2025, 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 estimated 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 spouse live with
your parents and had $800 of wages from part-time jobs
and no other income. Neither you nor your spouse is re-
quired 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 dis-
qualified 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 spouse 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 spouse
as a dependent.
Rule 13—You Cannot Be a
Qualifying Child of Another
Taxpayer
You are a qualifying child of another taxpayer (your parent,
guardian, foster parent, etc.) if all of the following state-
ments 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. Any age and permanently and totally disabled.
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. Check the box on
line 27c (Form 1040 or 1040-SR).
Example. You lived with your parent all year. You are
age 26, unmarried, and permanently and totally disabled.
Your only income was from a community center where you
went 3 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, res-
idency, and joint return tests, you are a qualifying child of
your parent for the EIC. Your parent can claim the EIC if
your parent meets all the other requirements. Because
you are a qualifying child of your parent, you can’t claim
the EIC. This is so even if your parent 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 return.
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.
18 Chapter 3 Rules if You Do Not Have a Qualifying Child Publication 596 (2025)
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 parent. 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 parent had no gross income,
isn’t required to file a 2025 tax return, and doesn’t file a
2025 tax return. As a result, you aren’t your parent’s quali-
fying child. You can claim the EIC if you meet all the other
requirements to do so.
Example 2—Return filed to get refund of tax with-
held. The facts are the same as in Example 1 except
your parent had wages of $1,500 and had income tax
withheld from wages. Your parent 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 parent’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 parent claimed the
EIC on their return. Since your parent filed the return to get
the EIC, your parent isn’t filing it only to get a refund of in-
come tax withheld. As a result, you are your parent’s quali-
fying 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.
Make sure to check the box to the right of the ad-
dress block on page 1 of Form 1040 or 1040-SR
asking if your main home, and your spouse’s if fil-
ing jointly, was in the U.S. for more than half of 2025.
If it wasn’t, check the box on line 27c (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. territo-
ries 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.TIP
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:
• $61,555 ($68,675 for married filing jointly) if you have
three or more qualifying children who have valid
SSNs,
• $57,310 ($64,430 for married filing jointly) if you have
two qualifying children who have valid SSNs,
• $50,434 ($57,554 for married filing jointly) if you have
one qualifying child who has a valid SSN, or
• $19,104 ($26,214 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
pay, which you can choose to include in earned income.
Earned income is explained in detail in Rule 7 in chap-
ter 1.
Figuring earned income. If you are self-employed, a
statutory employee, or a member of the clergy or a church
employee who files Schedule SE (Form 1040), you will fig-
ure your earned income by using the worksheet in Step 5
of the Form 1040 instructions for line 27a and then filling
out Part 4 of EIC Worksheet B in the Form 1040 instruc-
tions. Be sure to see Clergy or Church employees, which-
ever applies, before completing the worksheet in Step 5.
Publication 596 (2025) Chapter 4 Figuring and Claiming the EIC 19
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 1z, subtract that amount from the amount
on Form 1040 or 1040-SR, line 1z, and enter the result on
line 1 of the worksheet in Step 5 of the Form 1040 instruc-
tions for line 27a. Check the “Clergy filing Schedule SE”
box on line 27b (Form 1040 or 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 Med-
icare taxes. If you received wages as a church employee
and included any amount on both line 5a of Schedule SE
and Form 1040, line 1a, subtract that amount from the
amount on Form 1040 or 1040-SR, line 1a, and enter the
result on line 1 of the worksheet in Step 5 of the Form
1040 instructions for line 27a.
Medicaid waiver payments. When completing the
worksheet in Step 5 of the Form 1040 instructions,
line 27a, enter the Medicaid waiver payments you exclu-
ded from income on Schedule 1 (Form 1040), line 8s, un-
less you choose to include these amounts in earned in-
come, in which case enter -0-. For more information about
these payments, see Pub. 525.
Your nontaxable Medicaid waiver payments may
have been reported to you on Form(s) W-2,
box 12, with Code II.
If you and your spouse both received Medicaid
waiver payments during the year, you and your
spouse can make different choices about includ-
ing the full amount of your payments in earned income.
Enter only the amount of Medicaid waiver payments that
you or your spouse, if filing a joint return, do not want to in-
clude in earned income. To include all nontaxable Medic-
aid waiver payment amounts in earned income, enter -0-.
Nontaxable combat pay. You can elect to include
your nontaxable combat pay in earned income for the EIC.
If you make the election, you must include in earned in-
come all nontaxable combat pay you received.
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 before
making the election. Whether the election increases or de-
creases your EIC depends on your total earned income,
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 combat
pay in earned income and you should figure the credit
both ways. If your earned income without your combat payTIPTIP
is equal to or more than these amounts, you will not bene-
fit from including your combat pay in your earned income.
• $8,490 if you have no children who have valid SSNs.
• $12,730 if you have one child who has a valid SSN.
• $17,880 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 1i.
IRS Will Figure the EIC for You
The IRS will figure your EIC for you if you follow the in-
structions for line 27a in the Instructions for Form 1040.
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. If you have a qualifying child,
complete Schedule EIC (discussed later in this chapter)
and attach it to your tax return.
If you want the IRS to figure your EIC for you, see IRS
Will Figure the EIC for You, earlier.
Special Instructions—EIC Worksheets
You will need to decide whether to use EIC Worksheet A
or EIC Worksheet B to figure the amount of your EIC. This
section explains how to use these worksheets and how to
report the EIC on your return.
EIC Worksheet A. Use EIC Worksheet A if you weren’t
self-employed at any time in 2025 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 2025 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 receive.CAUTION
!CAUTION
!
20 Chapter 4 Figuring and Claiming the EIC Publication 596 (2025)
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 $7,240, 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,
ages, SSNs, relationship to you, and the amount of time
they lived with you during the year.
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.
5.
Disallowance of the EIC
If your EIC for any year after 1996 was denied
(disallowed) or reduced by the IRS, you may need
to complete an additional form to claim the credit
for 2025.CAUTION
!CAUTION
!TIPCAUTION
!
This chapter is for people whose 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 2025 return to claim the credit for 2025. This chapter
explains when you need to attach Form 8862. For more in-
formation, 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 return 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
2025 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 2025 return affect whether you need
to attach Form 8862 to your 2025 return or to a later re-
turn. The following examples demonstrate whether Form
8862 is required for 2025 or 2026.
Example 1—Form 8862 required for 2025. You filed
your 2024 tax return in March 2025 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 2025, you received a statutory notice of de-
ficiency telling you that an adjustment would be made and
Publication 596 (2025) Chapter 5 Disallowance of the EIC 21
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 2025. To
claim the EIC with a qualifying child on your 2025 return,
you must complete and attach Form 8862 to that return.
However, to claim the EIC without a qualifying child on
your 2025 return, you don’t need to file Form 8862.
Example 2—Form 8862 required for 2026. The
facts are the same as in the previous example except that
you received the statutory notice of deficiency in February
2026. Because the 90-day period referred to in the statu-
tory notice isn’t over when you are ready to file your return
for 2025, you shouldn’t attach Form 8862 to your 2025 re-
turn. However, to claim the EIC with a qualifying child for
2026, you must complete and attach Form 8862 to your
return for that year. To claim the EIC without a qualifying
child for 2026, 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 SSN, the IRS can deny the
EIC. These types of errors are called math or clerical er-
rors.
Omission of Form 8862. If you are required to attach
Form 8862 to your 2025 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 with-
out 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 2025 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 2024 tax return, which you filed in
March 2025. The IRS determined you weren’t entitled to
the EIC and that your error was due to reckless or
intentional disregard of the EIC rules. In September 2025,
you received a statutory notice of deficiency telling you 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 2025. You can’t claim the EIC for tax
year 2025 or 2026. To claim the EIC on your return for
2027, 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 2024 EIC wasn’t denied until after you
filed your 2025 return. You can’t claim the EIC for tax year
2026 or 2027. To claim the EIC on your return for 2028,
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 2024 tax return, which you filed in
February 2025. The IRS determined you weren’t entitled
to the EIC and that your error was due to fraud. In Septem-
ber 2025, you received a statutory notice of deficiency tell-
ing you 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. There-
fore, your EIC was denied in December 2025. You can’t
claim the EIC for tax years 2025 through 2034. To claim
the EIC on your return for 2035, you must complete and
attach Form 8862 to your return for that year.
If you disagree with the final determination of the IRS
that you are prohibited from claiming the EIC for a period
of years and want to appeal this determination, see How
to appeal the disallowance period in the Instructions for
Form 8862.
6.
Detailed Examples
The next few pages contain two detailed examples that
may be helpful if you have questions about claiming the
EIC.
Example 1—Jamie Smith
Jamie Smith is age 63 and retired. Jamie received $7,000
in social security benefits during the year and $17,000
from a part-time job. Jamie also received a taxable pen-
sion of $7,400. Jamie had no other income. Jamie’s AGI
on line 11b of Form 1040 is $24,400 ($17,000 + $7,400).
Jamie isn’t married and lived alone in the United States
for the entire year. Jamie can’t be claimed as a dependent
on anyone else’s return, doesn’t have any investment in-
come, and doesn’t have a qualifying child.
22 Chapter 6 Detailed Examples Publication 596 (2025)
Jamie reads the steps for eligibility in the Form 1040 in-
structions. In Step 1, Jamie discovers that, because Ja-
mie’s AGI ($24,400) isn’t less than $19,104, Jamie can’t
take the EIC. Jamie completes the rest of Form 1040 and
files it with the IRS.
Example 2—Cameron and
Jordan Grey
Cameron and Jordan Grey have two children, ages 10 and
8. The children lived with them for all of 2025. Cameron
earned wages of $15,000 and Jordan had wages of
$18,030. The Greys received $525 in interest on their sav-
ings account. They had no other income in 2025.
Cameron and Jordan have the 2025 Form 1040 and in-
structions. They want to see if they qualify for the EIC, so
they follow the steps for line 27a in the Instructions for
Form 1040.
Step 1. The amount Cameron and Jordan entered on
Form 1040, line 11b, was $33,555. They both have valid
SSNs, which they have had for many years. They are mar-
ried and will file a joint return. Neither Cameron nor Jordan
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
$11,950, so they answer “No” to the second question in
Step 2 and go to Step 3.
Step 3. Their children meet the relationship, age, resi-
dency, and joint return tests to be Cameron and Jordan’s
qualifying children, so Cameron and Jordan answer “Yes”
to the first question in Step 3. Their children aren’t qualify-
ing children of anyone else. Both children have valid
SSNs, which they received soon after birth. Cameron and
Jordan 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. Cameron and Jordan figure their earned income
to be $33,030, the amount of their combined wages. This
is less than $64,430, so they go to Step 6 to figure their
credit.
Step 6. Cameron and Jordan want to figure their EIC
themselves, so they complete the EIC Worksheet in the
Form 1040 instructions.
Completing the EIC Worksheet. Cameron and Jordan
complete their worksheet as follows.
1. Cameron and Jordan enter their total earned income
($33,030) on line 1.
2. To find their credit, they go to the EIC Table. They find
their earned income of $33,030 in the range of
$33,000 to $33,050. 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 $6,614. They enter $6,614 on line 2.
3. They enter on line 3 their AGI ($33,555) and see that
it is different from the amount on line 1.
4. They look up $33,555 in the EIC Table and enter the
amount of $6,498 on line 5.
5. They enter $6,498 on line 6. This is the smaller of the
line 2 amount ($6,614) and the line 5 amount
($6,498).
6. The Greys enter $6,498 on line 27a of their Form
1040. They will now complete Schedule EIC and at-
tach it to their return. They will keep the EIC Work-
sheet for their records.
Publication 596 (2025) Chapter 6 Detailed Examples 23
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.
Tax reform. Tax reform legislation impacting federal
taxes, credits, and deductions was enacted in P.L. 119-21,
commonly known as the One Big Beautiful Bill Act, on July
4, 2025. Go to IRS.gov/OBBB for more information and
updates on how this legislation affects your taxes.
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.
Free options for tax preparation. Your options for pre-
paring and filing your return online or in your local com-
munity, if you qualify, include the following.
• Free File. This program lets you prepare and file your
federal individual income tax return for free using soft-
ware 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 options.
• 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
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:
• $19,104 ($26,214 for married filing jointly) if you don’t have a qualifying child who has a valid SSN,
• $50,434 ($57,554 for married filing jointly) if you have one qualifying child who has a valid SSN,
• $57,310 ($64,430 for married filing jointly) if you have two qualifying children who have valid SSNs, or
• $61,555 ($68,675 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
(See Rule 1.)
2. Do you and your spouse, if filing jointly, each have a valid SSN issued by the due date of your 2025 return (including
extensions)? (See Rule 2.)
3. Are you filing a joint return with your spouse or do you meet the special rule for separated spouses? (See Rule 3.)
Answer “Yes” if you weren’t married at the end of 2025.
Caution: If you are a nonresident alien, answer “Yes” only if your filing status is married filing jointly. (See Rule 4.)
4. Answer “Yes” if you aren’t filing Form 2555. Otherwise, answer “No.” (See Rule 5.)
5. Is your investment income $11,950 or less? (See Rule 6.)
6. Is your total earned income at least $1 but less than:
• $19,104 ($26,214 for married filing jointly) if you don’t have a qualifying child who has a valid SSN,
• $50,434 ($57,554 for married filing jointly) if you have one qualifying child who has a valid SSN,
• $57,310 ($64,430 for married filing jointly) if you have two qualifying children who have valid SSNs, or
• $61,555 ($68,675 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
(See Rules 7 and 15.)
7. Answer “Yes” if (a) you aren’t a qualifying child of another taxpayer, or (b) you are filing a joint return. Otherwise,
answer “No.” (See Rules 10 and 13.)
STOP: If you have a child you want to claim for the EIC, answer questions 8 and 9 and skip 10–12. If you
don’t have a qualifying child or if another person is entitled to treat your child as a qualifying child under
the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.
8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8.)
9. Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn’t meet the tests to be a
qualifying child of any other person, or (b) your qualifying child meets the tests to be a qualifying child of another
person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in
Rule 9.
10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2025? (See Rule 11.)
11. Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else’s return, or (b) you are filing a joint return.
Otherwise, answer “No.” (See Rule 12.)
12. Was your main home (and your spouse’s if filing a joint return) in the United States for more than half the year? (See
Rule 14.)
If you answered “No” to any question that applies to you: You can’t claim the EIC.
24 Publication 596 (2025)
volunteers specialize in answering questions about
pensions and retirement-related issues unique to se-
niors. Go to IRS.gov/TCE or download the free
IRS2Go app for information on free tax return prepara-
tion.
• MilTax. Members of the U.S. Armed Forces and quali-
fied veterans may use MilTax, a free tax service of-
fered by the Department of Defense through Military
OneSource. For more information, go to
MilitaryOneSource (MilitaryOneSource.mil/MilTax).
Also, the IRS offers Free Fillable Forms, which can
be completed online and then e-filed regardless of in-
come.
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 (EITC).
• 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 you to estimate the federal income
tax you want your employer to withhold from your pay-
check. This is tax withholding. See how your withhold-
ing affects your refund, take-home pay, or tax due.
• 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 topics.
• IRS.gov/Forms: Find forms, instructions, and publica-
tions. You will find details on the most recent tax
changes and interactive links to help you find answers
to your questions.
• You may also be able to access tax information in your
e-filing software.
Need someone to prepare your tax return? There are
various types of tax return preparers, including enrolled
agents, certified public accountants (CPAs), accountants,
and many others who don’t have professional credentials.
If you choose to have someone prepare your tax return,
choose that preparer wisely. A paid tax preparer 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
information required for the preparer to accurately
prepare your return and for the accuracy of every item re-
ported on the 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 pre-
parer, go to Tips for Choosing a Tax Preparer on IRS.gov.
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
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.
Business tax account. If you are a sole proprietor, a
partnership, an S corporation, a C corporation, or a sin-
gle-member limited liability company (LLC), you can view
your tax information on record with the IRS and do more
with a business tax account. Go to IRS.gov/
BusinessAccount for more information.
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 infor-
mation 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.
Online tax information in other languages. You can
find information on IRS.gov/MyLanguage if English isn’t
your native language.
Over-the-Phone Interpreter (OPI) Service. The IRS of-
fers the OPI Service to taxpayers needing language inter-
pretation. The OPI Service is available at Taxpayer Assis-
tance Centers (TACs), most IRS offices, and every
VITA/TCE tax return site. This service is available in Span-
ish, Mandarin, Cantonese, Korean, Vietnamese, Russian,
and Haitian Creole.
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-ready, large
print, audio, etc.). The Accessibility Helpline does not
have access to your IRS account. For help with tax law,CAUTION
!
refunds, or account-related issues, go to IRS.gov/
LetUsHelp.
Alternative media preference. Form 9000, Alternative
Media Preference, or Form 9000(SP) allows you to elect to
receive certain types of written correspondence in the fol-
lowing formats.
• Standard Print.
• Large Print.
• Braille.
• Audio (MP3).
• Plain Text File (TXT).
• Braille-Ready File (BRF).
Disasters. Go to IRS.gov/DisasterRelief to review the
available disaster tax relief.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all the forms, instruc-
tions, and publications you may need. Or you can go to
IRS.gov/OrderForms to place an order.
Mobile-friendly forms. You’ll need an IRS Online Ac-
count (OLA) to complete mobile-friendly forms that require
signatures. You’ll have the option to submit your form(s)
online or download a copy for mailing. You’ll need scans of
your documents to support your submission. Go to
IRS.gov/MobileFriendlyForms for more information.
Getting tax publications and instructions in eBook
format. Download and view most tax publications and in-
structions (including the Instructions for Form 1040) on
mobile devices as eBooks at IRS.gov/eBooks.
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, and transcripts.
• View digital copies of select notices from the IRS.
• Approve or reject authorization requests from tax pro-
fessionals.
Get a transcript of your return. With an online account,
you can access a variety of information to help you during
the filing season. You can get a transcript, review your
most recently filed tax return, and get your adjusted gross
income. Create or access your online account at IRS.gov/
Account.
Tax Pro Account. This tool lets your tax professional
submit an authorization request to access your individual
taxpayer IRS OLA. For more information, go to IRS.gov/
TaxProAccount.
Using direct deposit. The safest and easiest way to re-
ceive a tax refund is to e-file 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,
destroyed, 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.
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 (including shortened links), tele-
phone calls, or social media channels to request or
verify personal or financial information. This includes
requests for personal identification numbers (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.
The IRS can’t issue refunds before mid-February
for returns that claimed the EITC 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. The IRS recommends paying
electronically whenever possible. Options to pay
electronically are included in the list below. Payments ofCAUTION
!
26 Publication 596 (2025)
U.S. tax must be remitted to the IRS in U.S. dollars. Digital
assets are not accepted. 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 taxes from your bank account. It’s
free and secure, and no sign-in is required. You can
change or cancel within 2 days of scheduled payment.
• Debit Card, Credit Card, or Digital Wallet: 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: This is the
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 and easy.
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. Go to IRS.gov/1040X for in-
formation 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.
It can take up to 3 weeks from the date you filed
your amended return for it to show up in our sys-
tem, 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.
IRS Document Upload Tool. You may be able to use
the Document Upload Tool to respond digitally to eligible
IRS notices and letters by securely uploading requiredCAUTION
!
documents online through IRS.gov. For more information,
go to IRS.gov/DUT.
Schedule LEP. You can use Schedule LEP (Form 1040),
Request for Change in Language Preference, to state a
preference to receive notices, letters, or other written com-
munications from the IRS in an alternative language. You
may not immediately receive written communications in
the requested language. The IRS’s commitment to LEP
taxpayers is part of a multi-year timeline that began pro-
viding translations in 2023. You will continue to receive
communications, including notices and letters, in English
until they are translated to your preferred language.
Contacting your local TAC. Keep in mind, many ques-
tions can be answered on IRS.gov without visiting a TAC.
Go to IRS.gov/LetUsHelp for the topics people ask about
most. If you still need help, 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 ad-
vance that you can get the service you need without long
wait times. Before you visit, go to IRS.gov/TAC 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.”
————————————————————————
Below is a message to you from the Taxpayer Advocate
Service, an independent organization established by Con-
gress.
The Taxpayer Advocate Service (TAS)
Is Here To Help You
What Is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent
organization within the Internal Revenue Service (IRS).
TAS helps taxpayers resolve problems with the IRS,
makes administrative and legislative recommendations to
prevent or correct the problems, and protects taxpayer
rights. We work to ensure that every taxpayer is treated
fairly and that you know and understand your rights under
the Taxpayer Bill of Rights. We are Your Voice at the IRS.
How Can TAS Help Me?
TAS can help you resolve problems that you haven’t been
able to resolve with the IRS on your own. Always try to re-
solve your problem with the IRS first, but if you can’t, then
come to TAS. Our services are free.
• TAS helps all taxpayers (and their representatives), in-
cluding individuals, businesses, and exempt organiza-
tions. You may be eligible for TAS help if your IRS
problem is causing financial difficulty, if you’ve tried
and been unable to resolve your issue with the IRS, or
if you believe an IRS system, process, or procedure
just isn’t working as it should.
• To get help any time with general tax topics, visit
www.TaxpayerAdvocate.IRS.gov. The site can help
you with common tax issues and situations, such as
what to do if you make a mistake on your return or if
you get a notice from the IRS.
• TAS works to resolve large-scale (systemic) problems
that affect many taxpayers. You can report systemic is-
sues at www.IRS.gov/SAMS. (Be sure not to include
any personal identifiable information.)
How Do I Contact TAS?
TAS has offices in every state, the District of Columbia,
and Puerto Rico. To find your local advocate’s number:
• Go to www.TaxpayerAdvocate.IRS.gov/Contact-Us,
• Check your local directory, or
• Call TAS toll free at 877-777-4778.
What Are My Rights as a Taxpayer?
The Taxpayer Bill of Rights describes ten basic rights that
all taxpayers have when dealing with the IRS. Go to
www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for
more information about the rights, what they mean to you,
and how they apply to specific situations you may encoun-
ter with the IRS. TAS strives to protect taxpayer rights and
ensure the IRS is administering the tax law in a fair and
equitable way.
28 Publication 596 (2025)
2025 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 surviving spouse and
the number of children you have is—
2,400
2,450
2,450
2,500
1,091
1,114
But less
than
186 825 970
189 842 990
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 surviving
spouse★ 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 2 9 10 11 2 9 10 11
50 100 6 26 30 34 6 26 30 34
100 150 10 43 50 56 10 43 50 56
150 200 13 60 70 79 13 60 70 79
200 250 17 77 90 101 17 77 90 101
250 300 21 94 110 124 21 94 110 124
300 350 25 111 130 146 25 111 130 146
350 400 29 128 150 169 29 128 150 169
400 450 33 145 170 191 33 145 170 191
450 500 36 162 190 214 36 162 190 214
500 550 40 179 210 236 40 179 210 236
550 600 44 196 230 259 44 196 230 259
600 650 48 213 250 281 48 213 250 281
650 700 52 230 270 304 52 230 270 304
700 750 55 247 290 326 55 247 290 326
750 800 59 264 310 349 59 264 310 349
800 850 63 281 330 371 63 281 330 371
850 900 67 298 350 394 67 298 350 394
900 950 71 315 370 416 71 315 370 416
950 1,000 75 332 390 439 75 332 390 439
1,000 1,050 78 349 410 461 78 349 410 461
1,050 1,100 82 366 430 484 82 366 430 484
1,100 1,150 86 383 450 506 86 383 450 506
1,150 1,200 90 400 470 529 90 400 470 529
1,200 1,250 94 417 490 551 94 417 490 551
1,250 1,300 98 434 510 574 98 434 510 574
1,300 1,350 101 451 530 596 101 451 530 596
1,350 1,400 105 468 550 619 105 468 550 619
1,400 1,450 109 485 570 641 109 485 570 641
1,450 1,500 113 502 590 664 113 502 590 664
1,500 1,550 117 519 610 686 117 519 610 686
1,550 1,600 120 536 630 709 120 536 630 709
1,600 1,650 124 553 650 731 124 553 650 731
1,650 1,700 128 570 670 754 128 570 670 754
1,700 1,750 132 587 690 776 132 587 690 776
1,750 1,800 136 604 710 799 136 604 710 799
1,800 1,850 140 621 730 821 140 621 730 821
1,850 1,900 143 638 750 844 143 638 750 844
1,900 1,950 147 655 770 866 147 655 770 866
1,950 2,000 151 672 790 889 151 672 790 889
2,000 2,050 155 689 810 911 155 689 810 911
2,050 2,100 159 706 830 934 159 706 830 934
2,100 2,150 163 723 850 956 163 723 850 956
2,150 2,200 166 740 870 979 166 740 870 979
2,200 2,250 170 757 890 1,001 170 757 890 1,001
2,250 2,300 174 774 910 1,024 174 774 910 1,024
2,300 2,350 178 791 930 1,046 178 791 930 1,046
2,350 2,400 182 808 950 1,069 182 808 950 1,069
2,400 2,450 186 825 970 1,091 186 825 970 1,091
2,450 2,500 189 842 990 1,114 189 842 990 1,114
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 2,850 216 961 1,130 1,271 216 961 1,130 1,271
2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
(Continued)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959
6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981
6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004
6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026
6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049
6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071
6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094
6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116
6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139
7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161
7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184
7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206
7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229
7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251
7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274
7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296
7,350 7,400 564 2,508 2,950 3,319 564 2,508 2,950 3,319
7,400 7,450 568 2,525 2,970 3,341 568 2,525 2,970 3,341
7,450 7,500 572 2,542 2,990 3,364 572 2,542 2,990 3,364
7,500 7,550 576 2,559 3,010 3,386 576 2,559 3,010 3,386
7,550 7,600 579 2,576 3,030 3,409 579 2,576 3,030 3,409
7,600 7,650 583 2,593 3,050 3,431 583 2,593 3,050 3,431
7,650 7,700 587 2,610 3,070 3,454 587 2,610 3,070 3,454
7,700 7,750 591 2,627 3,090 3,476 591 2,627 3,090 3,476
7,750 7,800 595 2,644 3,110 3,499 595 2,644 3,110 3,499
7,800 7,850 599 2,661 3,130 3,521 599 2,661 3,130 3,521
7,850 7,900 602 2,678 3,150 3,544 602 2,678 3,150 3,544
7,900 7,950 606 2,695 3,170 3,566 606 2,695 3,170 3,566
7,950 8,000 610 2,712 3,190 3,589 610 2,712 3,190 3,589
8,000 8,050 614 2,729 3,210 3,611 614 2,729 3,210 3,611
8,050 8,100 618 2,746 3,230 3,634 618 2,746 3,230 3,634
8,100 8,150 622 2,763 3,250 3,656 622 2,763 3,250 3,656
8,150 8,200 625 2,780 3,270 3,679 625 2,780 3,270 3,679
8,200 8,250 629 2,797 3,290 3,701 629 2,797 3,290 3,701
8,250 8,300 633 2,814 3,310 3,724 633 2,814 3,310 3,724
8,300 8,350 637 2,831 3,330 3,746 637 2,831 3,330 3,746
8,350 8,400 641 2,848 3,350 3,769 641 2,848 3,350 3,769
8,400 8,450 645 2,865 3,370 3,791 645 2,865 3,370 3,791
8,450 8,500 649 2,882 3,390 3,814 649 2,882 3,390 3,814
8,500 8,550 649 2,899 3,410 3,836 649 2,899 3,410 3,836
8,550 8,600 649 2,916 3,430 3,859 649 2,916 3,430 3,859
8,600 8,650 649 2,933 3,450 3,881 649 2,933 3,450 3,881
8,650 8,700 649 2,950 3,470 3,904 649 2,950 3,470 3,904
8,700 8,750 649 2,967 3,490 3,926 649 2,967 3,490 3,926
8,750 8,800 649 2,984 3,510 3,949 649 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 surviving
spouse★ 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 8,850 649 3,001 3,530 3,971 649 3,001 3,530 3,971
8,850 8,900 649 3,018 3,550 3,994 649 3,018 3,550 3,994
8,900 8,950 649 3,035 3,570 4,016 649 3,035 3,570 4,016
8,950 9,000 649 3,052 3,590 4,039 649 3,052 3,590 4,039
9,000 9,050 649 3,069 3,610 4,061 649 3,069 3,610 4,061
9,050 9,100 649 3,086 3,630 4,084 649 3,086 3,630 4,084
9,100 9,150 649 3,103 3,650 4,106 649 3,103 3,650 4,106
9,150 9,200 649 3,120 3,670 4,129 649 3,120 3,670 4,129
9,200 9,250 649 3,137 3,690 4,151 649 3,137 3,690 4,151
9,250 9,300 649 3,154 3,710 4,174 649 3,154 3,710 4,174
9,300 9,350 649 3,171 3,730 4,196 649 3,171 3,730 4,196
9,350 9,400 649 3,188 3,750 4,219 649 3,188 3,750 4,219
9,400 9,450 649 3,205 3,770 4,241 649 3,205 3,770 4,241
9,450 9,500 649 3,222 3,790 4,264 649 3,222 3,790 4,264
9,500 9,550 649 3,239 3,810 4,286 649 3,239 3,810 4,286
9,550 9,600 649 3,256 3,830 4,309 649 3,256 3,830 4,309
9,600 9,650 649 3,273 3,850 4,331 649 3,273 3,850 4,331
9,650 9,700 649 3,290 3,870 4,354 649 3,290 3,870 4,354
9,700 9,750 649 3,307 3,890 4,376 649 3,307 3,890 4,376
9,750 9,800 649 3,324 3,910 4,399 649 3,324 3,910 4,399
9,800 9,850 649 3,341 3,930 4,421 649 3,341 3,930 4,421
9,850 9,900 649 3,358 3,950 4,444 649 3,358 3,950 4,444
9,900 9,950 649 3,375 3,970 4,466 649 3,375 3,970 4,466
9,950 10,000 649 3,392 3,990 4,489 649 3,392 3,990 4,489
10,000 10,050 649 3,409 4,010 4,511 649 3,409 4,010 4,511
10,050 10,100 649 3,426 4,030 4,534 649 3,426 4,030 4,534
10,100 10,150 649 3,443 4,050 4,556 649 3,443 4,050 4,556
10,150 10,200 649 3,460 4,070 4,579 649 3,460 4,070 4,579
10,200 10,250 649 3,477 4,090 4,601 649 3,477 4,090 4,601
10,250 10,300 649 3,494 4,110 4,624 649 3,494 4,110 4,624
10,300 10,350 649 3,511 4,130 4,646 649 3,511 4,130 4,646
10,350 10,400 649 3,528 4,150 4,669 649 3,528 4,150 4,669
10,400 10,450 649 3,545 4,170 4,691 649 3,545 4,170 4,691
10,450 10,500 649 3,562 4,190 4,714 649 3,562 4,190 4,714
10,500 10,550 649 3,579 4,210 4,736 649 3,579 4,210 4,736
10,550 10,600 649 3,596 4,230 4,759 649 3,596 4,230 4,759
10,600 10,650 649 3,613 4,250 4,781 649 3,613 4,250 4,781
10,650 10,700 645 3,630 4,270 4,804 649 3,630 4,270 4,804
10,700 10,750 641 3,647 4,290 4,826 649 3,647 4,290 4,826
10,750 10,800 637 3,664 4,310 4,849 649 3,664 4,310 4,849
10,800 10,850 633 3,681 4,330 4,871 649 3,681 4,330 4,871
10,850 10,900 629 3,698 4,350 4,894 649 3,698 4,350 4,894
10,900 10,950 626 3,715 4,370 4,916 649 3,715 4,370 4,916
10,950 11,000 622 3,732 4,390 4,939 649 3,732 4,390 4,939
11,000 11,050 618 3,749 4,410 4,961 649 3,749 4,410 4,961
11,050 11,100 614 3,766 4,430 4,984 649 3,766 4,430 4,984
11,100 11,150 610 3,783 4,450 5,006 649 3,783 4,450 5,006
11,150 11,200 607 3,800 4,470 5,029 649 3,800 4,470 5,029
11,200 11,250 603 3,817 4,490 5,051 649 3,817 4,490 5,051
11,250 11,300 599 3,834 4,510 5,074 649 3,834 4,510 5,074
11,300 11,350 595 3,851 4,530 5,096 649 3,851 4,530 5,096
11,350 11,400 591 3,868 4,550 5,119 649 3,868 4,550 5,119
11,400 11,450 587 3,885 4,570 5,141 649 3,885 4,570 5,141
11,450 11,500 584 3,902 4,590 5,164 649 3,902 4,590 5,164
11,500 11,550 580 3,919 4,610 5,186 649 3,919 4,610 5,186
11,550 11,600 576 3,936 4,630 5,209 649 3,936 4,630 5,209
11,600 11,650 572 3,953 4,650 5,231 649 3,953 4,650 5,231
11,650 11,700 568 3,970 4,670 5,254 649 3,970 4,670 5,254
11,700 11,750 564 3,987 4,690 5,276 649 3,987 4,690 5,276
11,750 11,800 561 4,004 4,710 5,299 649 4,004 4,710 5,299
11,800 11,850 557 4,021 4,730 5,321 649 4,021 4,730 5,321
11,850 11,900 553 4,038 4,750 5,344 649 4,038 4,750 5,344
11,900 11,950 549 4,055 4,770 5,366 649 4,055 4,770 5,366
11,950 12,000 545 4,072 4,790 5,389 649 4,072 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)
30 Publication 596 (2025)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 12,050 542 4,089 4,810 5,411 649 4,089 4,810 5,411
12,050 12,100 538 4,106 4,830 5,434 649 4,106 4,830 5,434
12,100 12,150 534 4,123 4,850 5,456 649 4,123 4,850 5,456
12,150 12,200 530 4,140 4,870 5,479 649 4,140 4,870 5,479
12,200 12,250 526 4,157 4,890 5,501 649 4,157 4,890 5,501
12,250 12,300 522 4,174 4,910 5,524 649 4,174 4,910 5,524
12,300 12,350 519 4,191 4,930 5,546 649 4,191 4,930 5,546
12,350 12,400 515 4,208 4,950 5,569 649 4,208 4,950 5,569
12,400 12,450 511 4,225 4,970 5,591 649 4,225 4,970 5,591
12,450 12,500 507 4,242 4,990 5,614 649 4,242 4,990 5,614
12,500 12,550 503 4,259 5,010 5,636 649 4,259 5,010 5,636
12,550 12,600 499 4,276 5,030 5,659 649 4,276 5,030 5,659
12,600 12,650 496 4,293 5,050 5,681 649 4,293 5,050 5,681
12,650 12,700 492 4,310 5,070 5,704 649 4,310 5,070 5,704
12,700 12,750 488 4,328 5,090 5,726 649 4,328 5,090 5,726
12,750 12,800 484 4,328 5,110 5,749 649 4,328 5,110 5,749
12,800 12,850 480 4,328 5,130 5,771 649 4,328 5,130 5,771
12,850 12,900 476 4,328 5,150 5,794 649 4,328 5,150 5,794
12,900 12,950 473 4,328 5,170 5,816 649 4,328 5,170 5,816
12,950 13,000 469 4,328 5,190 5,839 649 4,328 5,190 5,839
13,000 13,050 465 4,328 5,210 5,861 649 4,328 5,210 5,861
13,050 13,100 461 4,328 5,230 5,884 649 4,328 5,230 5,884
13,100 13,150 457 4,328 5,250 5,906 649 4,328 5,250 5,906
13,150 13,200 454 4,328 5,270 5,929 649 4,328 5,270 5,929
13,200 13,250 450 4,328 5,290 5,951 649 4,328 5,290 5,951
13,250 13,300 446 4,328 5,310 5,974 649 4,328 5,310 5,974
13,300 13,350 442 4,328 5,330 5,996 649 4,328 5,330 5,996
13,350 13,400 438 4,328 5,350 6,019 649 4,328 5,350 6,019
13,400 13,450 434 4,328 5,370 6,041 649 4,328 5,370 6,041
13,450 13,500 431 4,328 5,390 6,064 649 4,328 5,390 6,064
13,500 13,550 427 4,328 5,410 6,086 649 4,328 5,410 6,086
13,550 13,600 423 4,328 5,430 6,109 649 4,328 5,430 6,109
13,600 13,650 419 4,328 5,450 6,131 649 4,328 5,450 6,131
13,650 13,700 415 4,328 5,470 6,154 649 4,328 5,470 6,154
13,700 13,750 411 4,328 5,490 6,176 649 4,328 5,490 6,176
13,750 13,800 408 4,328 5,510 6,199 649 4,328 5,510 6,199
13,800 13,850 404 4,328 5,530 6,221 649 4,328 5,530 6,221
13,850 13,900 400 4,328 5,550 6,244 649 4,328 5,550 6,244
13,900 13,950 396 4,328 5,570 6,266 649 4,328 5,570 6,266
13,950 14,000 392 4,328 5,590 6,289 649 4,328 5,590 6,289
14,000 14,050 389 4,328 5,610 6,311 649 4,328 5,610 6,311
14,050 14,100 385 4,328 5,630 6,334 649 4,328 5,630 6,334
14,100 14,150 381 4,328 5,650 6,356 649 4,328 5,650 6,356
14,150 14,200 377 4,328 5,670 6,379 649 4,328 5,670 6,379
14,200 14,250 373 4,328 5,690 6,401 649 4,328 5,690 6,401
14,250 14,300 369 4,328 5,710 6,424 649 4,328 5,710 6,424
14,300 14,350 366 4,328 5,730 6,446 649 4,328 5,730 6,446
14,350 14,400 362 4,328 5,750 6,469 649 4,328 5,750 6,469
14,400 14,450 358 4,328 5,770 6,491 649 4,328 5,770 6,491
14,450 14,500 354 4,328 5,790 6,514 649 4,328 5,790 6,514
14,500 14,550 350 4,328 5,810 6,536 649 4,328 5,810 6,536
14,550 14,600 346 4,328 5,830 6,559 649 4,328 5,830 6,559
14,600 14,650 343 4,328 5,850 6,581 649 4,328 5,850 6,581
14,650 14,700 339 4,328 5,870 6,604 649 4,328 5,870 6,604
14,700 14,750 335 4,328 5,890 6,626 649 4,328 5,890 6,626
14,750 14,800 331 4,328 5,910 6,649 649 4,328 5,910 6,649
14,800 14,850 327 4,328 5,930 6,671 649 4,328 5,930 6,671
14,850 14,900 323 4,328 5,950 6,694 649 4,328 5,950 6,694
14,900 14,950 320 4,328 5,970 6,716 649 4,328 5,970 6,716
14,950 15,000 316 4,328 5,990 6,739 649 4,328 5,990 6,739
15,000 15,050 312 4,328 6,010 6,761 649 4,328 6,010 6,761
15,050 15,100 308 4,328 6,030 6,784 649 4,328 6,030 6,784
15,100 15,150 304 4,328 6,050 6,806 649 4,328 6,050 6,806
15,150 15,200 301 4,328 6,070 6,829 649 4,328 6,070 6,829
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 15,250 297 4,328 6,090 6,851 649 4,328 6,090 6,851
15,250 15,300 293 4,328 6,110 6,874 649 4,328 6,110 6,874
15,300 15,350 289 4,328 6,130 6,896 649 4,328 6,130 6,896
15,350 15,400 285 4,328 6,150 6,919 649 4,328 6,150 6,919
15,400 15,450 281 4,328 6,170 6,941 649 4,328 6,170 6,941
15,450 15,500 278 4,328 6,190 6,964 649 4,328 6,190 6,964
15,500 15,550 274 4,328 6,210 6,986 649 4,328 6,210 6,986
15,550 15,600 270 4,328 6,230 7,009 649 4,328 6,230 7,009
15,600 15,650 266 4,328 6,250 7,031 649 4,328 6,250 7,031
15,650 15,700 262 4,328 6,270 7,054 649 4,328 6,270 7,054
15,700 15,750 258 4,328 6,290 7,076 649 4,328 6,290 7,076
15,750 15,800 255 4,328 6,310 7,099 649 4,328 6,310 7,099
15,800 15,850 251 4,328 6,330 7,121 649 4,328 6,330 7,121
15,850 15,900 247 4,328 6,350 7,144 649 4,328 6,350 7,144
15,900 15,950 243 4,328 6,370 7,166 649 4,328 6,370 7,166
15,950 16,000 239 4,328 6,390 7,189 649 4,328 6,390 7,189
16,000 16,050 236 4,328 6,410 7,211 649 4,328 6,410 7,211
16,050 16,100 232 4,328 6,430 7,234 649 4,328 6,430 7,234
16,100 16,150 228 4,328 6,450 7,256 649 4,328 6,450 7,256
16,150 16,200 224 4,328 6,470 7,279 649 4,328 6,470 7,279
16,200 16,250 220 4,328 6,490 7,301 649 4,328 6,490 7,301
16,250 16,300 216 4,328 6,510 7,324 649 4,328 6,510 7,324
16,300 16,350 213 4,328 6,530 7,346 649 4,328 6,530 7,346
16,350 16,400 209 4,328 6,550 7,369 649 4,328 6,550 7,369
16,400 16,450 205 4,328 6,570 7,391 649 4,328 6,570 7,391
16,450 16,500 201 4,328 6,590 7,414 649 4,328 6,590 7,414
16,500 16,550 197 4,328 6,610 7,436 649 4,328 6,610 7,436
16,550 16,600 193 4,328 6,630 7,459 649 4,328 6,630 7,459
16,600 16,650 190 4,328 6,650 7,481 649 4,328 6,650 7,481
16,650 16,700 186 4,328 6,670 7,504 649 4,328 6,670 7,504
16,700 16,750 182 4,328 6,690 7,526 649 4,328 6,690 7,526
16,750 16,800 178 4,328 6,710 7,549 649 4,328 6,710 7,549
16,800 16,850 174 4,328 6,730 7,571 649 4,328 6,730 7,571
16,850 16,900 170 4,328 6,750 7,594 649 4,328 6,750 7,594
16,900 16,950 167 4,328 6,770 7,616 649 4,328 6,770 7,616
16,950 17,000 163 4,328 6,790 7,639 649 4,328 6,790 7,639
17,000 17,050 159 4,328 6,810 7,661 649 4,328 6,810 7,661
17,050 17,100 155 4,328 6,830 7,684 649 4,328 6,830 7,684
17,100 17,150 151 4,328 6,850 7,706 649 4,328 6,850 7,706
17,150 17,200 148 4,328 6,870 7,729 649 4,328 6,870 7,729
17,200 17,250 144 4,328 6,890 7,751 649 4,328 6,890 7,751
17,250 17,300 140 4,328 6,910 7,774 649 4,328 6,910 7,774
17,300 17,350 136 4,328 6,930 7,796 649 4,328 6,930 7,796
17,350 17,400 132 4,328 6,950 7,819 649 4,328 6,950 7,819
17,400 17,450 128 4,328 6,970 7,841 649 4,328 6,970 7,841
17,450 17,500 125 4,328 6,990 7,864 649 4,328 6,990 7,864
17,500 17,550 121 4,328 7,010 7,886 649 4,328 7,010 7,886
17,550 17,600 117 4,328 7,030 7,909 649 4,328 7,030 7,909
17,600 17,650 113 4,328 7,050 7,931 649 4,328 7,050 7,931
17,650 17,700 109 4,328 7,070 7,954 649 4,328 7,070 7,954
17,700 17,750 105 4,328 7,090 7,976 649 4,328 7,090 7,976
17,750 17,800 102 4,328 7,110 7,999 646 4,328 7,110 7,999
17,800 17,850 98 4,328 7,130 8,021 642 4,328 7,130 8,021
17,850 17,900 94 4,328 7,152 8,046 638 4,328 7,152 8,046
17,900 17,950 90 4,328 7,152 8,046 634 4,328 7,152 8,046
17,950 18,000 86 4,328 7,152 8,046 630 4,328 7,152 8,046
18,000 18,050 83 4,328 7,152 8,046 626 4,328 7,152 8,046
18,050 18,100 79 4,328 7,152 8,046 623 4,328 7,152 8,046
18,100 18,150 75 4,328 7,152 8,046 619 4,328 7,152 8,046
18,150 18,200 71 4,328 7,152 8,046 615 4,328 7,152 8,046
18,200 18,250 67 4,328 7,152 8,046 611 4,328 7,152 8,046
18,250 18,300 63 4,328 7,152 8,046 607 4,328 7,152 8,046
18,300 18,350 60 4,328 7,152 8,046 603 4,328 7,152 8,046
18,350 18,400 56 4,328 7,152 8,046 600 4,328 7,152 8,046
★ 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)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 52 4,328 7,152 8,046 596 4,328 7,152 8,046
18,450 18,500 48 4,328 7,152 8,046 592 4,328 7,152 8,046
18,500 18,550 44 4,328 7,152 8,046 588 4,328 7,152 8,046
18,550 18,600 40 4,328 7,152 8,046 584 4,328 7,152 8,046
18,600 18,650 37 4,328 7,152 8,046 581 4,328 7,152 8,046
18,650 18,700 33 4,328 7,152 8,046 577 4,328 7,152 8,046
18,700 18,750 29 4,328 7,152 8,046 573 4,328 7,152 8,046
18,750 18,800 25 4,328 7,152 8,046 569 4,328 7,152 8,046
18,800 18,850 21 4,328 7,152 8,046 565 4,328 7,152 8,046
18,850 18,900 17 4,328 7,152 8,046 561 4,328 7,152 8,046
18,900 18,950 14 4,328 7,152 8,046 558 4,328 7,152 8,046
18,950 19,000 10 4,328 7,152 8,046 554 4,328 7,152 8,046
19,000 19,050 6 4,328 7,152 8,046 550 4,328 7,152 8,046
19,050 19,100 2 4,328 7,152 8,046 546 4,328 7,152 8,046
19,100 19,150 * 4,328 7,152 8,046 542 4,328 7,152 8,046
19,150 19,200 0 4,328 7,152 8,046 538 4,328 7,152 8,046
19,200 19,250 0 4,328 7,152 8,046 535 4,328 7,152 8,046
19,250 19,300 0 4,328 7,152 8,046 531 4,328 7,152 8,046
19,300 19,350 0 4,328 7,152 8,046 527 4,328 7,152 8,046
19,350 19,400 0 4,328 7,152 8,046 523 4,328 7,152 8,046
19,400 19,450 0 4,328 7,152 8,046 519 4,328 7,152 8,046
19,450 19,500 0 4,328 7,152 8,046 516 4,328 7,152 8,046
19,500 19,550 0 4,328 7,152 8,046 512 4,328 7,152 8,046
19,550 19,600 0 4,328 7,152 8,046 508 4,328 7,152 8,046
19,600 19,650 0 4,328 7,152 8,046 504 4,328 7,152 8,046
19,650 19,700 0 4,328 7,152 8,046 500 4,328 7,152 8,046
19,700 19,750 0 4,328 7,152 8,046 496 4,328 7,152 8,046
19,750 19,800 0 4,328 7,152 8,046 493 4,328 7,152 8,046
19,800 19,850 0 4,328 7,152 8,046 489 4,328 7,152 8,046
19,850 19,900 0 4,328 7,152 8,046 485 4,328 7,152 8,046
19,900 19,950 0 4,328 7,152 8,046 481 4,328 7,152 8,046
19,950 20,000 0 4,328 7,152 8,046 477 4,328 7,152 8,046
20,000 20,050 0 4,328 7,152 8,046 473 4,328 7,152 8,046
20,050 20,100 0 4,328 7,152 8,046 470 4,328 7,152 8,046
20,100 20,150 0 4,328 7,152 8,046 466 4,328 7,152 8,046
20,150 20,200 0 4,328 7,152 8,046 462 4,328 7,152 8,046
20,200 20,250 0 4,328 7,152 8,046 458 4,328 7,152 8,046
20,250 20,300 0 4,328 7,152 8,046 454 4,328 7,152 8,046
20,300 20,350 0 4,328 7,152 8,046 450 4,328 7,152 8,046
20,350 20,400 0 4,328 7,152 8,046 447 4,328 7,152 8,046
20,400 20,450 0 4,328 7,152 8,046 443 4,328 7,152 8,046
20,450 20,500 0 4,328 7,152 8,046 439 4,328 7,152 8,046
20,500 20,550 0 4,328 7,152 8,046 435 4,328 7,152 8,046
20,550 20,600 0 4,328 7,152 8,046 431 4,328 7,152 8,046
20,600 20,650 0 4,328 7,152 8,046 428 4,328 7,152 8,046
20,650 20,700 0 4,328 7,152 8,046 424 4,328 7,152 8,046
20,700 20,750 0 4,328 7,152 8,046 420 4,328 7,152 8,046
20,750 20,800 0 4,328 7,152 8,046 416 4,328 7,152 8,046
20,800 20,850 0 4,328 7,152 8,046 412 4,328 7,152 8,046
20,850 20,900 0 4,328 7,152 8,046 408 4,328 7,152 8,046
20,900 20,950 0 4,328 7,152 8,046 405 4,328 7,152 8,046
20,950 21,000 0 4,328 7,152 8,046 401 4,328 7,152 8,046
21,000 21,050 0 4,328 7,152 8,046 397 4,328 7,152 8,046
21,050 21,100 0 4,328 7,152 8,046 393 4,328 7,152 8,046
21,100 21,150 0 4,328 7,152 8,046 389 4,328 7,152 8,046
21,150 21,200 0 4,328 7,152 8,046 385 4,328 7,152 8,046
21,200 21,250 0 4,328 7,152 8,046 382 4,328 7,152 8,046
21,250 21,300 0 4,328 7,152 8,046 378 4,328 7,152 8,046
21,300 21,350 0 4,328 7,152 8,046 374 4,328 7,152 8,046
21,350 21,400 0 4,328 7,152 8,046 370 4,328 7,152 8,046
21,400 21,450 0 4,328 7,152 8,046 366 4,328 7,152 8,046
21,450 21,500 0 4,328 7,152 8,046 363 4,328 7,152 8,046
21,500 21,550 0 4,328 7,152 8,046 359 4,328 7,152 8,046
21,550 21,600 0 4,328 7,152 8,046 355 4,328 7,152 8,046
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 4,328 7,152 8,046 351 4,328 7,152 8,046
21,650 21,700 0 4,328 7,152 8,046 347 4,328 7,152 8,046
21,700 21,750 0 4,328 7,152 8,046 343 4,328 7,152 8,046
21,750 21,800 0 4,328 7,152 8,046 340 4,328 7,152 8,046
21,800 21,850 0 4,328 7,152 8,046 336 4,328 7,152 8,046
21,850 21,900 0 4,328 7,152 8,046 332 4,328 7,152 8,046
21,900 21,950 0 4,328 7,152 8,046 328 4,328 7,152 8,046
21,950 22,000 0 4,328 7,152 8,046 324 4,328 7,152 8,046
22,000 22,050 0 4,328 7,152 8,046 320 4,328 7,152 8,046
22,050 22,100 0 4,328 7,152 8,046 317 4,328 7,152 8,046
22,100 22,150 0 4,328 7,152 8,046 313 4,328 7,152 8,046
22,150 22,200 0 4,328 7,152 8,046 309 4,328 7,152 8,046
22,200 22,250 0 4,328 7,152 8,046 305 4,328 7,152 8,046
22,250 22,300 0 4,328 7,152 8,046 301 4,328 7,152 8,046
22,300 22,350 0 4,328 7,152 8,046 297 4,328 7,152 8,046
22,350 22,400 0 4,328 7,152 8,046 294 4,328 7,152 8,046
22,400 22,450 0 4,328 7,152 8,046 290 4,328 7,152 8,046
22,450 22,500 0 4,328 7,152 8,046 286 4,328 7,152 8,046
22,500 22,550 0 4,328 7,152 8,046 282 4,328 7,152 8,046
22,550 22,600 0 4,328 7,152 8,046 278 4,328 7,152 8,046
22,600 22,650 0 4,328 7,152 8,046 275 4,328 7,152 8,046
22,650 22,700 0 4,328 7,152 8,046 271 4,328 7,152 8,046
22,700 22,750 0 4,328 7,152 8,046 267 4,328 7,152 8,046
22,750 22,800 0 4,328 7,152 8,046 263 4,328 7,152 8,046
22,800 22,850 0 4,328 7,152 8,046 259 4,328 7,152 8,046
22,850 22,900 0 4,328 7,152 8,046 255 4,328 7,152 8,046
22,900 22,950 0 4,328 7,152 8,046 252 4,328 7,152 8,046
22,950 23,000 0 4,328 7,152 8,046 248 4,328 7,152 8,046
23,000 23,050 0 4,328 7,152 8,046 244 4,328 7,152 8,046
23,050 23,100 0 4,328 7,152 8,046 240 4,328 7,152 8,046
23,100 23,150 0 4,328 7,152 8,046 236 4,328 7,152 8,046
23,150 23,200 0 4,328 7,152 8,046 232 4,328 7,152 8,046
23,200 23,250 0 4,328 7,152 8,046 229 4,328 7,152 8,046
23,250 23,300 0 4,328 7,152 8,046 225 4,328 7,152 8,046
23,300 23,350 0 4,328 7,152 8,046 221 4,328 7,152 8,046
23,350 23,400 0 4,324 7,147 8,041 217 4,328 7,152 8,046
23,400 23,450 0 4,316 7,136 8,030 213 4,328 7,152 8,046
23,450 23,500 0 4,308 7,126 8,020 210 4,328 7,152 8,046
23,500 23,550 0 4,300 7,115 8,009 206 4,328 7,152 8,046
23,550 23,600 0 4,292 7,105 7,999 202 4,328 7,152 8,046
23,600 23,650 0 4,284 7,094 7,988 198 4,328 7,152 8,046
23,650 23,700 0 4,276 7,084 7,978 194 4,328 7,152 8,046
23,700 23,750 0 4,268 7,073 7,967 190 4,328 7,152 8,046
23,750 23,800 0 4,260 7,062 7,956 187 4,328 7,152 8,046
23,800 23,850 0 4,252 7,052 7,946 183 4,328 7,152 8,046
23,850 23,900 0 4,244 7,041 7,935 179 4,328 7,152 8,046
23,900 23,950 0 4,236 7,031 7,925 175 4,328 7,152 8,046
23,950 24,000 0 4,228 7,020 7,914 171 4,328 7,152 8,046
24,000 24,050 0 4,220 7,010 7,904 167 4,328 7,152 8,046
24,050 24,100 0 4,212 6,999 7,893 164 4,328 7,152 8,046
24,100 24,150 0 4,204 6,989 7,883 160 4,328 7,152 8,046
24,150 24,200 0 4,196 6,978 7,872 156 4,328 7,152 8,046
24,200 24,250 0 4,188 6,968 7,862 152 4,328 7,152 8,046
24,250 24,300 0 4,180 6,957 7,851 148 4,328 7,152 8,046
24,300 24,350 0 4,172 6,947 7,841 144 4,328 7,152 8,046
24,350 24,400 0 4,164 6,936 7,830 141 4,328 7,152 8,046
24,400 24,450 0 4,156 6,926 7,820 137 4,328 7,152 8,046
24,450 24,500 0 4,148 6,915 7,809 133 4,328 7,152 8,046
24,500 24,550 0 4,140 6,905 7,799 129 4,328 7,152 8,046
24,550 24,600 0 4,132 6,894 7,788 125 4,328 7,152 8,046
24,600 24,650 0 4,124 6,883 7,777 122 4,328 7,152 8,046
24,650 24,700 0 4,116 6,873 7,767 118 4,328 7,152 8,046
24,700 24,750 0 4,108 6,862 7,756 114 4,328 7,152 8,046
24,750 24,800 0 4,100 6,852 7,746 110 4,328 7,152 8,046
★ 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 $19,100 but less than $19,104, and you have no qualifying children who have valid
SSNs, your credit is $0.
If the amount you are looking up from the worksheet is $19,104 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)
32 Publication 596 (2025)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 4,092 6,841 7,735 106 4,328 7,152 8,046
24,850 24,900 0 4,084 6,831 7,725 102 4,328 7,152 8,046
24,900 24,950 0 4,076 6,820 7,714 99 4,328 7,152 8,046
24,950 25,000 0 4,068 6,810 7,704 95 4,328 7,152 8,046
25,000 25,050 0 4,060 6,799 7,693 91 4,328 7,152 8,046
25,050 25,100 0 4,052 6,789 7,683 87 4,328 7,152 8,046
25,100 25,150 0 4,044 6,778 7,672 83 4,328 7,152 8,046
25,150 25,200 0 4,036 6,768 7,662 79 4,328 7,152 8,046
25,200 25,250 0 4,028 6,757 7,651 76 4,328 7,152 8,046
25,250 25,300 0 4,020 6,747 7,641 72 4,328 7,152 8,046
25,300 25,350 0 4,012 6,736 7,630 68 4,328 7,152 8,046
25,350 25,400 0 4,004 6,726 7,620 64 4,328 7,152 8,046
25,400 25,450 0 3,996 6,715 7,609 60 4,328 7,152 8,046
25,450 25,500 0 3,988 6,704 7,598 57 4,328 7,152 8,046
25,500 25,550 0 3,980 6,694 7,588 53 4,328 7,152 8,046
25,550 25,600 0 3,972 6,683 7,577 49 4,328 7,152 8,046
25,600 25,650 0 3,964 6,673 7,567 45 4,328 7,152 8,046
25,650 25,700 0 3,956 6,662 7,556 41 4,328 7,152 8,046
25,700 25,750 0 3,948 6,652 7,546 37 4,328 7,152 8,046
25,750 25,800 0 3,940 6,641 7,535 34 4,328 7,152 8,046
25,800 25,850 0 3,932 6,631 7,525 30 4,328 7,152 8,046
25,850 25,900 0 3,925 6,620 7,514 26 4,328 7,152 8,046
25,900 25,950 0 3,917 6,610 7,504 22 4,328 7,152 8,046
25,950 26,000 0 3,909 6,599 7,493 18 4,328 7,152 8,046
26,000 26,050 0 3,901 6,589 7,483 14 4,328 7,152 8,046
26,050 26,100 0 3,893 6,578 7,472 11 4,328 7,152 8,046
26,100 26,150 0 3,885 6,568 7,462 7 4,328 7,152 8,046
26,150 26,200 0 3,877 6,557 7,451 3 4,328 7,152 8,046
26,200 26,250 0 3,869 6,547 7,441 * 4,328 7,152 8,046
26,250 26,300 0 3,861 6,536 7,430 0 4,328 7,152 8,046
26,300 26,350 0 3,853 6,525 7,419 0 4,328 7,152 8,046
26,350 26,400 0 3,845 6,515 7,409 0 4,328 7,152 8,046
26,400 26,450 0 3,837 6,504 7,398 0 4,328 7,152 8,046
26,450 26,500 0 3,829 6,494 7,388 0 4,328 7,152 8,046
26,500 26,550 0 3,821 6,483 7,377 0 4,328 7,152 8,046
26,550 26,600 0 3,813 6,473 7,367 0 4,328 7,152 8,046
26,600 26,650 0 3,805 6,462 7,356 0 4,328 7,152 8,046
26,650 26,700 0 3,797 6,452 7,346 0 4,328 7,152 8,046
26,700 26,750 0 3,789 6,441 7,335 0 4,328 7,152 8,046
26,750 26,800 0 3,781 6,431 7,325 0 4,328 7,152 8,046
26,800 26,850 0 3,773 6,420 7,314 0 4,328 7,152 8,046
26,850 26,900 0 3,765 6,410 7,304 0 4,328 7,152 8,046
26,900 26,950 0 3,757 6,399 7,293 0 4,328 7,152 8,046
26,950 27,000 0 3,749 6,389 7,283 0 4,328 7,152 8,046
27,000 27,050 0 3,741 6,378 7,272 0 4,328 7,152 8,046
27,050 27,100 0 3,733 6,368 7,262 0 4,328 7,152 8,046
27,100 27,150 0 3,725 6,357 7,251 0 4,328 7,152 8,046
27,150 27,200 0 3,717 6,346 7,240 0 4,328 7,152 8,046
27,200 27,250 0 3,709 6,336 7,230 0 4,328 7,152 8,046
27,250 27,300 0 3,701 6,325 7,219 0 4,328 7,152 8,046
27,300 27,350 0 3,693 6,315 7,209 0 4,328 7,152 8,046
27,350 27,400 0 3,685 6,304 7,198 0 4,328 7,152 8,046
27,400 27,450 0 3,677 6,294 7,188 0 4,328 7,152 8,046
27,450 27,500 0 3,669 6,283 7,177 0 4,328 7,152 8,046
27,500 27,550 0 3,661 6,273 7,167 0 4,328 7,152 8,046
27,550 27,600 0 3,653 6,262 7,156 0 4,328 7,152 8,046
27,600 27,650 0 3,645 6,252 7,146 0 4,328 7,152 8,046
27,650 27,700 0 3,637 6,241 7,135 0 4,328 7,152 8,046
27,700 27,750 0 3,629 6,231 7,125 0 4,328 7,152 8,046
27,750 27,800 0 3,621 6,220 7,114 0 4,328 7,152 8,046
27,800 27,850 0 3,613 6,210 7,104 0 4,328 7,152 8,046
27,850 27,900 0 3,605 6,199 7,093 0 4,328 7,152 8,046
27,900 27,950 0 3,597 6,189 7,083 0 4,328 7,152 8,046
27,950 28,000 0 3,589 6,178 7,072 0 4,328 7,152 8,046
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 3,581 6,167 7,061 0 4,328 7,152 8,046
28,050 28,100 0 3,573 6,157 7,051 0 4,328 7,152 8,046
28,100 28,150 0 3,565 6,146 7,040 0 4,328 7,152 8,046
28,150 28,200 0 3,557 6,136 7,030 0 4,328 7,152 8,046
28,200 28,250 0 3,549 6,125 7,019 0 4,328 7,152 8,046
28,250 28,300 0 3,541 6,115 7,009 0 4,328 7,152 8,046
28,300 28,350 0 3,533 6,104 6,998 0 4,328 7,152 8,046
28,350 28,400 0 3,525 6,094 6,988 0 4,328 7,152 8,046
28,400 28,450 0 3,517 6,083 6,977 0 4,328 7,152 8,046
28,450 28,500 0 3,509 6,073 6,967 0 4,328 7,152 8,046
28,500 28,550 0 3,501 6,062 6,956 0 4,328 7,152 8,046
28,550 28,600 0 3,493 6,052 6,946 0 4,328 7,152 8,046
28,600 28,650 0 3,485 6,041 6,935 0 4,328 7,152 8,046
28,650 28,700 0 3,477 6,031 6,925 0 4,328 7,152 8,046
28,700 28,750 0 3,469 6,020 6,914 0 4,328 7,152 8,046
28,750 28,800 0 3,461 6,009 6,903 0 4,328 7,152 8,046
28,800 28,850 0 3,453 5,999 6,893 0 4,328 7,152 8,046
28,850 28,900 0 3,445 5,988 6,882 0 4,328 7,152 8,046
28,900 28,950 0 3,437 5,978 6,872 0 4,328 7,152 8,046
28,950 29,000 0 3,429 5,967 6,861 0 4,328 7,152 8,046
29,000 29,050 0 3,421 5,957 6,851 0 4,328 7,152 8,046
29,050 29,100 0 3,413 5,946 6,840 0 4,328 7,152 8,046
29,100 29,150 0 3,405 5,936 6,830 0 4,328 7,152 8,046
29,150 29,200 0 3,397 5,925 6,819 0 4,328 7,152 8,046
29,200 29,250 0 3,389 5,915 6,809 0 4,328 7,152 8,046
29,250 29,300 0 3,381 5,904 6,798 0 4,328 7,152 8,046
29,300 29,350 0 3,373 5,894 6,788 0 4,328 7,152 8,046
29,350 29,400 0 3,365 5,883 6,777 0 4,328 7,152 8,046
29,400 29,450 0 3,357 5,873 6,767 0 4,328 7,152 8,046
29,450 29,500 0 3,349 5,862 6,756 0 4,328 7,152 8,046
29,500 29,550 0 3,341 5,852 6,746 0 4,328 7,152 8,046
29,550 29,600 0 3,333 5,841 6,735 0 4,328 7,152 8,046
29,600 29,650 0 3,325 5,830 6,724 0 4,328 7,152 8,046
29,650 29,700 0 3,317 5,820 6,714 0 4,328 7,152 8,046
29,700 29,750 0 3,309 5,809 6,703 0 4,328 7,152 8,046
29,750 29,800 0 3,301 5,799 6,693 0 4,328 7,152 8,046
29,800 29,850 0 3,293 5,788 6,682 0 4,328 7,152 8,046
29,850 29,900 0 3,285 5,778 6,672 0 4,328 7,152 8,046
29,900 29,950 0 3,277 5,767 6,661 0 4,328 7,152 8,046
29,950 30,000 0 3,269 5,757 6,651 0 4,328 7,152 8,046
30,000 30,050 0 3,261 5,746 6,640 0 4,328 7,152 8,046
30,050 30,100 0 3,253 5,736 6,630 0 4,328 7,152 8,046
30,100 30,150 0 3,245 5,725 6,619 0 4,328 7,152 8,046
30,150 30,200 0 3,237 5,715 6,609 0 4,328 7,152 8,046
30,200 30,250 0 3,229 5,704 6,598 0 4,328 7,152 8,046
30,250 30,300 0 3,221 5,694 6,588 0 4,328 7,152 8,046
30,300 30,350 0 3,213 5,683 6,577 0 4,328 7,152 8,046
30,350 30,400 0 3,205 5,673 6,567 0 4,328 7,152 8,046
30,400 30,450 0 3,197 5,662 6,556 0 4,328 7,152 8,046
30,450 30,500 0 3,189 5,651 6,545 0 4,328 7,152 8,046
30,500 30,550 0 3,181 5,641 6,535 0 4,319 7,140 8,034
30,550 30,600 0 3,173 5,630 6,524 0 4,311 7,130 8,024
30,600 30,650 0 3,165 5,620 6,514 0 4,303 7,119 8,013
30,650 30,700 0 3,157 5,609 6,503 0 4,295 7,109 8,003
30,700 30,750 0 3,149 5,599 6,493 0 4,287 7,098 7,992
30,750 30,800 0 3,141 5,588 6,482 0 4,279 7,088 7,982
30,800 30,850 0 3,133 5,578 6,472 0 4,271 7,077 7,971
30,850 30,900 0 3,126 5,567 6,461 0 4,263 7,067 7,961
30,900 30,950 0 3,118 5,557 6,451 0 4,255 7,056 7,950
30,950 31,000 0 3,110 5,546 6,440 0 4,247 7,046 7,940
31,000 31,050 0 3,102 5,536 6,430 0 4,239 7,035 7,929
31,050 31,100 0 3,094 5,525 6,419 0 4,231 7,025 7,919
31,100 31,150 0 3,086 5,515 6,409 0 4,223 7,014 7,908
31,150 31,200 0 3,078 5,504 6,398 0 4,215 7,004 7,898
★ 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 $26,200 but less than $26,214, and you have no qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $26,214 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)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 3,070 5,494 6,388 0 4,207 6,993 7,887
31,250 31,300 0 3,062 5,483 6,377 0 4,199 6,982 7,876
31,300 31,350 0 3,054 5,472 6,366 0 4,191 6,972 7,866
31,350 31,400 0 3,046 5,462 6,356 0 4,183 6,961 7,855
31,400 31,450 0 3,038 5,451 6,345 0 4,175 6,951 7,845
31,450 31,500 0 3,030 5,441 6,335 0 4,167 6,940 7,834
31,500 31,550 0 3,022 5,430 6,324 0 4,159 6,930 7,824
31,550 31,600 0 3,014 5,420 6,314 0 4,151 6,919 7,813
31,600 31,650 0 3,006 5,409 6,303 0 4,143 6,909 7,803
31,650 31,700 0 2,998 5,399 6,293 0 4,135 6,898 7,792
31,700 31,750 0 2,990 5,388 6,282 0 4,127 6,888 7,782
31,750 31,800 0 2,982 5,378 6,272 0 4,119 6,877 7,771
31,800 31,850 0 2,974 5,367 6,261 0 4,111 6,867 7,761
31,850 31,900 0 2,966 5,357 6,251 0 4,103 6,856 7,750
31,900 31,950 0 2,958 5,346 6,240 0 4,095 6,846 7,740
31,950 32,000 0 2,950 5,336 6,230 0 4,088 6,835 7,729
32,000 32,050 0 2,942 5,325 6,219 0 4,080 6,825 7,719
32,050 32,100 0 2,934 5,315 6,209 0 4,072 6,814 7,708
32,100 32,150 0 2,926 5,304 6,198 0 4,064 6,803 7,697
32,150 32,200 0 2,918 5,293 6,187 0 4,056 6,793 7,687
32,200 32,250 0 2,910 5,283 6,177 0 4,048 6,782 7,676
32,250 32,300 0 2,902 5,272 6,166 0 4,040 6,772 7,666
32,300 32,350 0 2,894 5,262 6,156 0 4,032 6,761 7,655
32,350 32,400 0 2,886 5,251 6,145 0 4,024 6,751 7,645
32,400 32,450 0 2,878 5,241 6,135 0 4,016 6,740 7,634
32,450 32,500 0 2,870 5,230 6,124 0 4,008 6,730 7,624
32,500 32,550 0 2,862 5,220 6,114 0 4,000 6,719 7,613
32,550 32,600 0 2,854 5,209 6,103 0 3,992 6,709 7,603
32,600 32,650 0 2,846 5,199 6,093 0 3,984 6,698 7,592
32,650 32,700 0 2,838 5,188 6,082 0 3,976 6,688 7,582
32,700 32,750 0 2,830 5,178 6,072 0 3,968 6,677 7,571
32,750 32,800 0 2,822 5,167 6,061 0 3,960 6,667 7,561
32,800 32,850 0 2,814 5,157 6,051 0 3,952 6,656 7,550
32,850 32,900 0 2,806 5,146 6,040 0 3,944 6,646 7,540
32,900 32,950 0 2,798 5,136 6,030 0 3,936 6,635 7,529
32,950 33,000 0 2,790 5,125 6,019 0 3,928 6,624 7,518
33,000 33,050 0 2,782 5,114 6,008 0 3,920 6,614 7,508
33,050 33,100 0 2,774 5,104 5,998 0 3,912 6,603 7,497
33,100 33,150 0 2,766 5,093 5,987 0 3,904 6,593 7,487
33,150 33,200 0 2,758 5,083 5,977 0 3,896 6,582 7,476
33,200 33,250 0 2,750 5,072 5,966 0 3,888 6,572 7,466
33,250 33,300 0 2,742 5,062 5,956 0 3,880 6,561 7,455
33,300 33,350 0 2,734 5,051 5,945 0 3,872 6,551 7,445
33,350 33,400 0 2,726 5,041 5,935 0 3,864 6,540 7,434
33,400 33,450 0 2,718 5,030 5,924 0 3,856 6,530 7,424
33,450 33,500 0 2,710 5,020 5,914 0 3,848 6,519 7,413
33,500 33,550 0 2,702 5,009 5,903 0 3,840 6,509 7,403
33,550 33,600 0 2,694 4,999 5,893 0 3,832 6,498 7,392
33,600 33,650 0 2,686 4,988 5,882 0 3,824 6,488 7,382
33,650 33,700 0 2,678 4,978 5,872 0 3,816 6,477 7,371
33,700 33,750 0 2,670 4,967 5,861 0 3,808 6,466 7,360
33,750 33,800 0 2,662 4,956 5,850 0 3,800 6,456 7,350
33,800 33,850 0 2,654 4,946 5,840 0 3,792 6,445 7,339
33,850 33,900 0 2,646 4,935 5,829 0 3,784 6,435 7,329
33,900 33,950 0 2,638 4,925 5,819 0 3,776 6,424 7,318
33,950 34,000 0 2,630 4,914 5,808 0 3,768 6,414 7,308
34,000 34,050 0 2,622 4,904 5,798 0 3,760 6,403 7,297
34,050 34,100 0 2,614 4,893 5,787 0 3,752 6,393 7,287
34,100 34,150 0 2,606 4,883 5,777 0 3,744 6,382 7,276
34,150 34,200 0 2,598 4,872 5,766 0 3,736 6,372 7,266
34,200 34,250 0 2,590 4,862 5,756 0 3,728 6,361 7,255
34,250 34,300 0 2,582 4,851 5,745 0 3,720 6,351 7,245
34,300 34,350 0 2,574 4,841 5,735 0 3,712 6,340 7,234
34,350 34,400 0 2,566 4,830 5,724 0 3,704 6,330 7,224
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 2,558 4,820 5,714 0 3,696 6,319 7,213
34,450 34,500 0 2,550 4,809 5,703 0 3,688 6,309 7,203
34,500 34,550 0 2,542 4,799 5,693 0 3,680 6,298 7,192
34,550 34,600 0 2,534 4,788 5,682 0 3,672 6,287 7,181
34,600 34,650 0 2,526 4,777 5,671 0 3,664 6,277 7,171
34,650 34,700 0 2,518 4,767 5,661 0 3,656 6,266 7,160
34,700 34,750 0 2,510 4,756 5,650 0 3,648 6,256 7,150
34,750 34,800 0 2,502 4,746 5,640 0 3,640 6,245 7,139
34,800 34,850 0 2,494 4,735 5,629 0 3,632 6,235 7,129
34,850 34,900 0 2,486 4,725 5,619 0 3,624 6,224 7,118
34,900 34,950 0 2,478 4,714 5,608 0 3,616 6,214 7,108
34,950 35,000 0 2,470 4,704 5,598 0 3,608 6,203 7,097
35,000 35,050 0 2,462 4,693 5,587 0 3,600 6,193 7,087
35,050 35,100 0 2,454 4,683 5,577 0 3,592 6,182 7,076
35,100 35,150 0 2,446 4,672 5,566 0 3,584 6,172 7,066
35,150 35,200 0 2,438 4,662 5,556 0 3,576 6,161 7,055
35,200 35,250 0 2,430 4,651 5,545 0 3,568 6,151 7,045
35,250 35,300 0 2,422 4,641 5,535 0 3,560 6,140 7,034
35,300 35,350 0 2,414 4,630 5,524 0 3,552 6,130 7,024
35,350 35,400 0 2,406 4,620 5,514 0 3,544 6,119 7,013
35,400 35,450 0 2,398 4,609 5,503 0 3,536 6,108 7,002
35,450 35,500 0 2,390 4,598 5,492 0 3,528 6,098 6,992
35,500 35,550 0 2,382 4,588 5,482 0 3,520 6,087 6,981
35,550 35,600 0 2,374 4,577 5,471 0 3,512 6,077 6,971
35,600 35,650 0 2,366 4,567 5,461 0 3,504 6,066 6,960
35,650 35,700 0 2,358 4,556 5,450 0 3,496 6,056 6,950
35,700 35,750 0 2,350 4,546 5,440 0 3,488 6,045 6,939
35,750 35,800 0 2,342 4,535 5,429 0 3,480 6,035 6,929
35,800 35,850 0 2,334 4,525 5,419 0 3,472 6,024 6,918
35,850 35,900 0 2,327 4,514 5,408 0 3,464 6,014 6,908
35,900 35,950 0 2,319 4,504 5,398 0 3,456 6,003 6,897
35,950 36,000 0 2,311 4,493 5,387 0 3,448 5,993 6,887
36,000 36,050 0 2,303 4,483 5,377 0 3,440 5,982 6,876
36,050 36,100 0 2,295 4,472 5,366 0 3,432 5,972 6,866
36,100 36,150 0 2,287 4,462 5,356 0 3,424 5,961 6,855
36,150 36,200 0 2,279 4,451 5,345 0 3,416 5,951 6,845
36,200 36,250 0 2,271 4,441 5,335 0 3,408 5,940 6,834
36,250 36,300 0 2,263 4,430 5,324 0 3,400 5,929 6,823
36,300 36,350 0 2,255 4,419 5,313 0 3,392 5,919 6,813
36,350 36,400 0 2,247 4,409 5,303 0 3,384 5,908 6,802
36,400 36,450 0 2,239 4,398 5,292 0 3,376 5,898 6,792
36,450 36,500 0 2,231 4,388 5,282 0 3,368 5,887 6,781
36,500 36,550 0 2,223 4,377 5,271 0 3,360 5,877 6,771
36,550 36,600 0 2,215 4,367 5,261 0 3,352 5,866 6,760
36,600 36,650 0 2,207 4,356 5,250 0 3,344 5,856 6,750
36,650 36,700 0 2,199 4,346 5,240 0 3,336 5,845 6,739
36,700 36,750 0 2,191 4,335 5,229 0 3,328 5,835 6,729
36,750 36,800 0 2,183 4,325 5,219 0 3,320 5,824 6,718
36,800 36,850 0 2,175 4,314 5,208 0 3,312 5,814 6,708
36,850 36,900 0 2,167 4,304 5,198 0 3,304 5,803 6,697
36,900 36,950 0 2,159 4,293 5,187 0 3,296 5,793 6,687
36,950 37,000 0 2,151 4,283 5,177 0 3,289 5,782 6,676
37,000 37,050 0 2,143 4,272 5,166 0 3,281 5,772 6,666
37,050 37,100 0 2,135 4,262 5,156 0 3,273 5,761 6,655
37,100 37,150 0 2,127 4,251 5,145 0 3,265 5,750 6,644
37,150 37,200 0 2,119 4,240 5,134 0 3,257 5,740 6,634
37,200 37,250 0 2,111 4,230 5,124 0 3,249 5,729 6,623
37,250 37,300 0 2,103 4,219 5,113 0 3,241 5,719 6,613
37,300 37,350 0 2,095 4,209 5,103 0 3,233 5,708 6,602
37,350 37,400 0 2,087 4,198 5,092 0 3,225 5,698 6,592
37,400 37,450 0 2,079 4,188 5,082 0 3,217 5,687 6,581
37,450 37,500 0 2,071 4,177 5,071 0 3,209 5,677 6,571
37,500 37,550 0 2,063 4,167 5,061 0 3,201 5,666 6,560
37,550 37,600 0 2,055 4,156 5,050 0 3,193 5,656 6,550
★ 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)
34 Publication 596 (2025)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 2,047 4,146 5,040 0 3,185 5,645 6,539
37,650 37,700 0 2,039 4,135 5,029 0 3,177 5,635 6,529
37,700 37,750 0 2,031 4,125 5,019 0 3,169 5,624 6,518
37,750 37,800 0 2,023 4,114 5,008 0 3,161 5,614 6,508
37,800 37,850 0 2,015 4,104 4,998 0 3,153 5,603 6,497
37,850 37,900 0 2,007 4,093 4,987 0 3,145 5,593 6,487
37,900 37,950 0 1,999 4,083 4,977 0 3,137 5,582 6,476
37,950 38,000 0 1,991 4,072 4,966 0 3,129 5,571 6,465
38,000 38,050 0 1,983 4,061 4,955 0 3,121 5,561 6,455
38,050 38,100 0 1,975 4,051 4,945 0 3,113 5,550 6,444
38,100 38,150 0 1,967 4,040 4,934 0 3,105 5,540 6,434
38,150 38,200 0 1,959 4,030 4,924 0 3,097 5,529 6,423
38,200 38,250 0 1,951 4,019 4,913 0 3,089 5,519 6,413
38,250 38,300 0 1,943 4,009 4,903 0 3,081 5,508 6,402
38,300 38,350 0 1,935 3,998 4,892 0 3,073 5,498 6,392
38,350 38,400 0 1,927 3,988 4,882 0 3,065 5,487 6,381
38,400 38,450 0 1,919 3,977 4,871 0 3,057 5,477 6,371
38,450 38,500 0 1,911 3,967 4,861 0 3,049 5,466 6,360
38,500 38,550 0 1,903 3,956 4,850 0 3,041 5,456 6,350
38,550 38,600 0 1,895 3,946 4,840 0 3,033 5,445 6,339
38,600 38,650 0 1,887 3,935 4,829 0 3,025 5,435 6,329
38,650 38,700 0 1,879 3,925 4,819 0 3,017 5,424 6,318
38,700 38,750 0 1,871 3,914 4,808 0 3,009 5,413 6,307
38,750 38,800 0 1,863 3,903 4,797 0 3,001 5,403 6,297
38,800 38,850 0 1,855 3,893 4,787 0 2,993 5,392 6,286
38,850 38,900 0 1,847 3,882 4,776 0 2,985 5,382 6,276
38,900 38,950 0 1,839 3,872 4,766 0 2,977 5,371 6,265
38,950 39,000 0 1,831 3,861 4,755 0 2,969 5,361 6,255
39,000 39,050 0 1,823 3,851 4,745 0 2,961 5,350 6,244
39,050 39,100 0 1,815 3,840 4,734 0 2,953 5,340 6,234
39,100 39,150 0 1,807 3,830 4,724 0 2,945 5,329 6,223
39,150 39,200 0 1,799 3,819 4,713 0 2,937 5,319 6,213
39,200 39,250 0 1,791 3,809 4,703 0 2,929 5,308 6,202
39,250 39,300 0 1,783 3,798 4,692 0 2,921 5,298 6,192
39,300 39,350 0 1,775 3,788 4,682 0 2,913 5,287 6,181
39,350 39,400 0 1,767 3,777 4,671 0 2,905 5,277 6,171
39,400 39,450 0 1,759 3,767 4,661 0 2,897 5,266 6,160
39,450 39,500 0 1,751 3,756 4,650 0 2,889 5,256 6,150
39,500 39,550 0 1,743 3,746 4,640 0 2,881 5,245 6,139
39,550 39,600 0 1,735 3,735 4,629 0 2,873 5,234 6,128
39,600 39,650 0 1,727 3,724 4,618 0 2,865 5,224 6,118
39,650 39,700 0 1,719 3,714 4,608 0 2,857 5,213 6,107
39,700 39,750 0 1,711 3,703 4,597 0 2,849 5,203 6,097
39,750 39,800 0 1,703 3,693 4,587 0 2,841 5,192 6,086
39,800 39,850 0 1,695 3,682 4,576 0 2,833 5,182 6,076
39,850 39,900 0 1,687 3,672 4,566 0 2,825 5,171 6,065
39,900 39,950 0 1,679 3,661 4,555 0 2,817 5,161 6,055
39,950 40,000 0 1,671 3,651 4,545 0 2,809 5,150 6,044
40,000 40,050 0 1,663 3,640 4,534 0 2,801 5,140 6,034
40,050 40,100 0 1,655 3,630 4,524 0 2,793 5,129 6,023
40,100 40,150 0 1,647 3,619 4,513 0 2,785 5,119 6,013
40,150 40,200 0 1,639 3,609 4,503 0 2,777 5,108 6,002
40,200 40,250 0 1,631 3,598 4,492 0 2,769 5,098 5,992
40,250 40,300 0 1,623 3,588 4,482 0 2,761 5,087 5,981
40,300 40,350 0 1,615 3,577 4,471 0 2,753 5,077 5,971
40,350 40,400 0 1,607 3,567 4,461 0 2,745 5,066 5,960
40,400 40,450 0 1,599 3,556 4,450 0 2,737 5,055 5,949
40,450 40,500 0 1,591 3,545 4,439 0 2,729 5,045 5,939
40,500 40,550 0 1,583 3,535 4,429 0 2,721 5,034 5,928
40,550 40,600 0 1,575 3,524 4,418 0 2,713 5,024 5,918
40,600 40,650 0 1,567 3,514 4,408 0 2,705 5,013 5,907
40,650 40,700 0 1,559 3,503 4,397 0 2,697 5,003 5,897
40,700 40,750 0 1,551 3,493 4,387 0 2,689 4,992 5,886
40,750 40,800 0 1,543 3,482 4,376 0 2,681 4,982 5,876
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 1,535 3,472 4,366 0 2,673 4,971 5,865
40,850 40,900 0 1,528 3,461 4,355 0 2,665 4,961 5,855
40,900 40,950 0 1,520 3,451 4,345 0 2,657 4,950 5,844
40,950 41,000 0 1,512 3,440 4,334 0 2,649 4,940 5,834
41,000 41,050 0 1,504 3,430 4,324 0 2,641 4,929 5,823
41,050 41,100 0 1,496 3,419 4,313 0 2,633 4,919 5,813
41,100 41,150 0 1,488 3,409 4,303 0 2,625 4,908 5,802
41,150 41,200 0 1,480 3,398 4,292 0 2,617 4,898 5,792
41,200 41,250 0 1,472 3,388 4,282 0 2,609 4,887 5,781
41,250 41,300 0 1,464 3,377 4,271 0 2,601 4,876 5,770
41,300 41,350 0 1,456 3,366 4,260 0 2,593 4,866 5,760
41,350 41,400 0 1,448 3,356 4,250 0 2,585 4,855 5,749
41,400 41,450 0 1,440 3,345 4,239 0 2,577 4,845 5,739
41,450 41,500 0 1,432 3,335 4,229 0 2,569 4,834 5,728
41,500 41,550 0 1,424 3,324 4,218 0 2,561 4,824 5,718
41,550 41,600 0 1,416 3,314 4,208 0 2,553 4,813 5,707
41,600 41,650 0 1,408 3,303 4,197 0 2,545 4,803 5,697
41,650 41,700 0 1,400 3,293 4,187 0 2,537 4,792 5,686
41,700 41,750 0 1,392 3,282 4,176 0 2,529 4,782 5,676
41,750 41,800 0 1,384 3,272 4,166 0 2,521 4,771 5,665
41,800 41,850 0 1,376 3,261 4,155 0 2,513 4,761 5,655
41,850 41,900 0 1,368 3,251 4,145 0 2,505 4,750 5,644
41,900 41,950 0 1,360 3,240 4,134 0 2,497 4,740 5,634
41,950 42,000 0 1,352 3,230 4,124 0 2,490 4,729 5,623
42,000 42,050 0 1,344 3,219 4,113 0 2,482 4,719 5,613
42,050 42,100 0 1,336 3,209 4,103 0 2,474 4,708 5,602
42,100 42,150 0 1,328 3,198 4,092 0 2,466 4,697 5,591
42,150 42,200 0 1,320 3,187 4,081 0 2,458 4,687 5,581
42,200 42,250 0 1,312 3,177 4,071 0 2,450 4,676 5,570
42,250 42,300 0 1,304 3,166 4,060 0 2,442 4,666 5,560
42,300 42,350 0 1,296 3,156 4,050 0 2,434 4,655 5,549
42,350 42,400 0 1,288 3,145 4,039 0 2,426 4,645 5,539
42,400 42,450 0 1,280 3,135 4,029 0 2,418 4,634 5,528
42,450 42,500 0 1,272 3,124 4,018 0 2,410 4,624 5,518
42,500 42,550 0 1,264 3,114 4,008 0 2,402 4,613 5,507
42,550 42,600 0 1,256 3,103 3,997 0 2,394 4,603 5,497
42,600 42,650 0 1,248 3,093 3,987 0 2,386 4,592 5,486
42,650 42,700 0 1,240 3,082 3,976 0 2,378 4,582 5,476
42,700 42,750 0 1,232 3,072 3,966 0 2,370 4,571 5,465
42,750 42,800 0 1,224 3,061 3,955 0 2,362 4,561 5,455
42,800 42,850 0 1,216 3,051 3,945 0 2,354 4,550 5,444
42,850 42,900 0 1,208 3,040 3,934 0 2,346 4,540 5,434
42,900 42,950 0 1,200 3,030 3,924 0 2,338 4,529 5,423
42,950 43,000 0 1,192 3,019 3,913 0 2,330 4,518 5,412
43,000 43,050 0 1,184 3,008 3,902 0 2,322 4,508 5,402
43,050 43,100 0 1,176 2,998 3,892 0 2,314 4,497 5,391
43,100 43,150 0 1,168 2,987 3,881 0 2,306 4,487 5,381
43,150 43,200 0 1,160 2,977 3,871 0 2,298 4,476 5,370
43,200 43,250 0 1,152 2,966 3,860 0 2,290 4,466 5,360
43,250 43,300 0 1,144 2,956 3,850 0 2,282 4,455 5,349
43,300 43,350 0 1,136 2,945 3,839 0 2,274 4,445 5,339
43,350 43,400 0 1,128 2,935 3,829 0 2,266 4,434 5,328
43,400 43,450 0 1,120 2,924 3,818 0 2,258 4,424 5,318
43,450 43,500 0 1,112 2,914 3,808 0 2,250 4,413 5,307
43,500 43,550 0 1,104 2,903 3,797 0 2,242 4,403 5,297
43,550 43,600 0 1,096 2,893 3,787 0 2,234 4,392 5,286
43,600 43,650 0 1,088 2,882 3,776 0 2,226 4,382 5,276
43,650 43,700 0 1,080 2,872 3,766 0 2,218 4,371 5,265
43,700 43,750 0 1,072 2,861 3,755 0 2,210 4,360 5,254
43,750 43,800 0 1,064 2,850 3,744 0 2,202 4,350 5,244
43,800 43,850 0 1,056 2,840 3,734 0 2,194 4,339 5,233
43,850 43,900 0 1,048 2,829 3,723 0 2,186 4,329 5,223
43,900 43,950 0 1,040 2,819 3,713 0 2,178 4,318 5,212
43,950 44,000 0 1,032 2,808 3,702 0 2,170 4,308 5,202
★ 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)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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 1,024 2,798 3,692 0 2,162 4,297 5,191
44,050 44,100 0 1,016 2,787 3,681 0 2,154 4,287 5,181
44,100 44,150 0 1,008 2,777 3,671 0 2,146 4,276 5,170
44,150 44,200 0 1,000 2,766 3,660 0 2,138 4,266 5,160
44,200 44,250 0 992 2,756 3,650 0 2,130 4,255 5,149
44,250 44,300 0 984 2,745 3,639 0 2,122 4,245 5,139
44,300 44,350 0 976 2,735 3,629 0 2,114 4,234 5,128
44,350 44,400 0 968 2,724 3,618 0 2,106 4,224 5,118
44,400 44,450 0 960 2,714 3,608 0 2,098 4,213 5,107
44,450 44,500 0 952 2,703 3,597 0 2,090 4,203 5,097
44,500 44,550 0 944 2,693 3,587 0 2,082 4,192 5,086
44,550 44,600 0 936 2,682 3,576 0 2,074 4,181 5,075
44,600 44,650 0 928 2,671 3,565 0 2,066 4,171 5,065
44,650 44,700 0 920 2,661 3,555 0 2,058 4,160 5,054
44,700 44,750 0 912 2,650 3,544 0 2,050 4,150 5,044
44,750 44,800 0 904 2,640 3,534 0 2,042 4,139 5,033
44,800 44,850 0 896 2,629 3,523 0 2,034 4,129 5,023
44,850 44,900 0 888 2,619 3,513 0 2,026 4,118 5,012
44,900 44,950 0 880 2,608 3,502 0 2,018 4,108 5,002
44,950 45,000 0 872 2,598 3,492 0 2,010 4,097 4,991
45,000 45,050 0 864 2,587 3,481 0 2,002 4,087 4,981
45,050 45,100 0 856 2,577 3,471 0 1,994 4,076 4,970
45,100 45,150 0 848 2,566 3,460 0 1,986 4,066 4,960
45,150 45,200 0 840 2,556 3,450 0 1,978 4,055 4,949
45,200 45,250 0 832 2,545 3,439 0 1,970 4,045 4,939
45,250 45,300 0 824 2,535 3,429 0 1,962 4,034 4,928
45,300 45,350 0 816 2,524 3,418 0 1,954 4,024 4,918
45,350 45,400 0 808 2,514 3,408 0 1,946 4,013 4,907
45,400 45,450 0 800 2,503 3,397 0 1,938 4,002 4,896
45,450 45,500 0 792 2,492 3,386 0 1,930 3,992 4,886
45,500 45,550 0 784 2,482 3,376 0 1,922 3,981 4,875
45,550 45,600 0 776 2,471 3,365 0 1,914 3,971 4,865
45,600 45,650 0 768 2,461 3,355 0 1,906 3,960 4,854
45,650 45,700 0 760 2,450 3,344 0 1,898 3,950 4,844
45,700 45,750 0 752 2,440 3,334 0 1,890 3,939 4,833
45,750 45,800 0 744 2,429 3,323 0 1,882 3,929 4,823
45,800 45,850 0 736 2,419 3,313 0 1,874 3,918 4,812
45,850 45,900 0 729 2,408 3,302 0 1,866 3,908 4,802
45,900 45,950 0 721 2,398 3,292 0 1,858 3,897 4,791
45,950 46,000 0 713 2,387 3,281 0 1,850 3,887 4,781
46,000 46,050 0 705 2,377 3,271 0 1,842 3,876 4,770
46,050 46,100 0 697 2,366 3,260 0 1,834 3,866 4,760
46,100 46,150 0 689 2,356 3,250 0 1,826 3,855 4,749
46,150 46,200 0 681 2,345 3,239 0 1,818 3,845 4,739
46,200 46,250 0 673 2,335 3,229 0 1,810 3,834 4,728
46,250 46,300 0 665 2,324 3,218 0 1,802 3,823 4,717
46,300 46,350 0 657 2,313 3,207 0 1,794 3,813 4,707
46,350 46,400 0 649 2,303 3,197 0 1,786 3,802 4,696
46,400 46,450 0 641 2,292 3,186 0 1,778 3,792 4,686
46,450 46,500 0 633 2,282 3,176 0 1,770 3,781 4,675
46,500 46,550 0 625 2,271 3,165 0 1,762 3,771 4,665
46,550 46,600 0 617 2,261 3,155 0 1,754 3,760 4,654
46,600 46,650 0 609 2,250 3,144 0 1,746 3,750 4,644
46,650 46,700 0 601 2,240 3,134 0 1,738 3,739 4,633
46,700 46,750 0 593 2,229 3,123 0 1,730 3,729 4,623
46,750 46,800 0 585 2,219 3,113 0 1,722 3,718 4,612
46,800 46,850 0 577 2,208 3,102 0 1,714 3,708 4,602
46,850 46,900 0 569 2,198 3,092 0 1,706 3,697 4,591
46,900 46,950 0 561 2,187 3,081 0 1,698 3,687 4,581
46,950 47,000 0 553 2,177 3,071 0 1,691 3,676 4,570
47,000 47,050 0 545 2,166 3,060 0 1,683 3,666 4,560
47,050 47,100 0 537 2,156 3,050 0 1,675 3,655 4,549
47,100 47,150 0 529 2,145 3,039 0 1,667 3,644 4,538
47,150 47,200 0 521 2,134 3,028 0 1,659 3,634 4,528
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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–
47,200 47,250 0 513 2,124 3,018 0 1,651 3,623 4,517
47,250 47,300 0 505 2,113 3,007 0 1,643 3,613 4,507
47,300 47,350 0 497 2,103 2,997 0 1,635 3,602 4,496
47,350 47,400 0 489 2,092 2,986 0 1,627 3,592 4,486
47,400 47,450 0 481 2,082 2,976 0 1,619 3,581 4,475
47,450 47,500 0 473 2,071 2,965 0 1,611 3,571 4,465
47,500 47,550 0 465 2,061 2,955 0 1,603 3,560 4,454
47,550 47,600 0 457 2,050 2,944 0 1,595 3,550 4,444
47,600 47,650 0 449 2,040 2,934 0 1,587 3,539 4,433
47,650 47,700 0 441 2,029 2,923 0 1,579 3,529 4,423
47,700 47,750 0 433 2,019 2,913 0 1,571 3,518 4,412
47,750 47,800 0 425 2,008 2,902 0 1,563 3,508 4,402
47,800 47,850 0 417 1,998 2,892 0 1,555 3,497 4,391
47,850 47,900 0 409 1,987 2,881 0 1,547 3,487 4,381
47,900 47,950 0 401 1,977 2,871 0 1,539 3,476 4,370
47,950 48,000 0 393 1,966 2,860 0 1,531 3,465 4,359
48,000 48,050 0 385 1,955 2,849 0 1,523 3,455 4,349
48,050 48,100 0 377 1,945 2,839 0 1,515 3,444 4,338
48,100 48,150 0 369 1,934 2,828 0 1,507 3,434 4,328
48,150 48,200 0 361 1,924 2,818 0 1,499 3,423 4,317
48,200 48,250 0 353 1,913 2,807 0 1,491 3,413 4,307
48,250 48,300 0 345 1,903 2,797 0 1,483 3,402 4,296
48,300 48,350 0 337 1,892 2,786 0 1,475 3,392 4,286
48,350 48,400 0 329 1,882 2,776 0 1,467 3,381 4,275
48,400 48,450 0 321 1,871 2,765 0 1,459 3,371 4,265
48,450 48,500 0 313 1,861 2,755 0 1,451 3,360 4,254
48,500 48,550 0 305 1,850 2,744 0 1,443 3,350 4,244
48,550 48,600 0 297 1,840 2,734 0 1,435 3,339 4,233
48,600 48,650 0 289 1,829 2,723 0 1,427 3,329 4,223
48,650 48,700 0 281 1,819 2,713 0 1,419 3,318 4,212
48,700 48,750 0 273 1,808 2,702 0 1,411 3,307 4,201
48,750 48,800 0 265 1,797 2,691 0 1,403 3,297 4,191
48,800 48,850 0 257 1,787 2,681 0 1,395 3,286 4,180
48,850 48,900 0 249 1,776 2,670 0 1,387 3,276 4,170
48,900 48,950 0 241 1,766 2,660 0 1,379 3,265 4,159
48,950 49,000 0 233 1,755 2,649 0 1,371 3,255 4,149
49,000 49,050 0 225 1,745 2,639 0 1,363 3,244 4,138
49,050 49,100 0 217 1,734 2,628 0 1,355 3,234 4,128
49,100 49,150 0 209 1,724 2,618 0 1,347 3,223 4,117
49,150 49,200 0 201 1,713 2,607 0 1,339 3,213 4,107
49,200 49,250 0 193 1,703 2,597 0 1,331 3,202 4,096
49,250 49,300 0 185 1,692 2,586 0 1,323 3,192 4,086
49,300 49,350 0 177 1,682 2,576 0 1,315 3,181 4,075
49,350 49,400 0 169 1,671 2,565 0 1,307 3,171 4,065
49,400 49,450 0 161 1,661 2,555 0 1,299 3,160 4,054
49,450 49,500 0 153 1,650 2,544 0 1,291 3,150 4,044
49,500 49,550 0 145 1,640 2,534 0 1,283 3,139 4,033
49,550 49,600 0 137 1,629 2,523 0 1,275 3,128 4,022
49,600 49,650 0 129 1,618 2,512 0 1,267 3,118 4,012
49,650 49,700 0 121 1,608 2,502 0 1,259 3,107 4,001
49,700 49,750 0 113 1,597 2,491 0 1,251 3,097 3,991
49,750 49,800 0 105 1,587 2,481 0 1,243 3,086 3,980
49,800 49,850 0 97 1,576 2,470 0 1,235 3,076 3,970
49,850 49,900 0 89 1,566 2,460 0 1,227 3,065 3,959
49,900 49,950 0 81 1,555 2,449 0 1,219 3,055 3,949
49,950 50,000 0 73 1,545 2,439 0 1,211 3,044 3,938
50,000 50,050 0 65 1,534 2,428 0 1,203 3,034 3,928
50,050 50,100 0 57 1,524 2,418 0 1,195 3,023 3,917
50,100 50,150 0 49 1,513 2,407 0 1,187 3,013 3,907
50,150 50,200 0 41 1,503 2,397 0 1,179 3,002 3,896
50,200 50,250 0 33 1,492 2,386 0 1,171 2,992 3,886
50,250 50,300 0 25 1,482 2,376 0 1,163 2,981 3,875
50,300 50,350 0 17 1,471 2,365 0 1,155 2,971 3,865
50,350 50,400 0 9 1,461 2,355 0 1,147 2,960 3,854
★ 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)
36 Publication 596 (2025)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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–
50,400 50,450 0 * 1,450 2,344 0 1,139 2,949 3,843
50,450 50,500 0 0 1,439 2,333 0 1,131 2,939 3,833
50,500 50,550 0 0 1,429 2,323 0 1,123 2,928 3,822
50,550 50,600 0 0 1,418 2,312 0 1,115 2,918 3,812
50,600 50,650 0 0 1,408 2,302 0 1,107 2,907 3,801
50,650 50,700 0 0 1,397 2,291 0 1,099 2,897 3,791
50,700 50,750 0 0 1,387 2,281 0 1,091 2,886 3,780
50,750 50,800 0 0 1,376 2,270 0 1,083 2,876 3,770
50,800 50,850 0 0 1,366 2,260 0 1,075 2,865 3,759
50,850 50,900 0 0 1,355 2,249 0 1,067 2,855 3,749
50,900 50,950 0 0 1,345 2,239 0 1,059 2,844 3,738
50,950 51,000 0 0 1,334 2,228 0 1,051 2,834 3,728
51,000 51,050 0 0 1,324 2,218 0 1,043 2,823 3,717
51,050 51,100 0 0 1,313 2,207 0 1,035 2,813 3,707
51,100 51,150 0 0 1,303 2,197 0 1,027 2,802 3,696
51,150 51,200 0 0 1,292 2,186 0 1,019 2,792 3,686
51,200 51,250 0 0 1,282 2,176 0 1,011 2,781 3,675
51,250 51,300 0 0 1,271 2,165 0 1,003 2,770 3,664
51,300 51,350 0 0 1,260 2,154 0 995 2,760 3,654
51,350 51,400 0 0 1,250 2,144 0 987 2,749 3,643
51,400 51,450 0 0 1,239 2,133 0 979 2,739 3,633
51,450 51,500 0 0 1,229 2,123 0 971 2,728 3,622
51,500 51,550 0 0 1,218 2,112 0 963 2,718 3,612
51,550 51,600 0 0 1,208 2,102 0 955 2,707 3,601
51,600 51,650 0 0 1,197 2,091 0 947 2,697 3,591
51,650 51,700 0 0 1,187 2,081 0 939 2,686 3,580
51,700 51,750 0 0 1,176 2,070 0 931 2,676 3,570
51,750 51,800 0 0 1,166 2,060 0 923 2,665 3,559
51,800 51,850 0 0 1,155 2,049 0 915 2,655 3,549
51,850 51,900 0 0 1,145 2,039 0 907 2,644 3,538
51,900 51,950 0 0 1,134 2,028 0 899 2,634 3,528
51,950 52,000 0 0 1,124 2,018 0 892 2,623 3,517
52,000 52,050 0 0 1,113 2,007 0 884 2,613 3,507
52,050 52,100 0 0 1,103 1,997 0 876 2,602 3,496
52,100 52,150 0 0 1,092 1,986 0 868 2,591 3,485
52,150 52,200 0 0 1,081 1,975 0 860 2,581 3,475
52,200 52,250 0 0 1,071 1,965 0 852 2,570 3,464
52,250 52,300 0 0 1,060 1,954 0 844 2,560 3,454
52,300 52,350 0 0 1,050 1,944 0 836 2,549 3,443
52,350 52,400 0 0 1,039 1,933 0 828 2,539 3,433
52,400 52,450 0 0 1,029 1,923 0 820 2,528 3,422
52,450 52,500 0 0 1,018 1,912 0 812 2,518 3,412
52,500 52,550 0 0 1,008 1,902 0 804 2,507 3,401
52,550 52,600 0 0 997 1,891 0 796 2,497 3,391
52,600 52,650 0 0 987 1,881 0 788 2,486 3,380
52,650 52,700 0 0 976 1,870 0 780 2,476 3,370
52,700 52,750 0 0 966 1,860 0 772 2,465 3,359
52,750 52,800 0 0 955 1,849 0 764 2,455 3,349
52,800 52,850 0 0 945 1,839 0 756 2,444 3,338
52,850 52,900 0 0 934 1,828 0 748 2,434 3,328
52,900 52,950 0 0 924 1,818 0 740 2,423 3,317
52,950 53,000 0 0 913 1,807 0 732 2,412 3,306
53,000 53,050 0 0 902 1,796 0 724 2,402 3,296
53,050 53,100 0 0 892 1,786 0 716 2,391 3,285
53,100 53,150 0 0 881 1,775 0 708 2,381 3,275
53,150 53,200 0 0 871 1,765 0 700 2,370 3,264
53,200 53,250 0 0 860 1,754 0 692 2,360 3,254
53,250 53,300 0 0 850 1,744 0 684 2,349 3,243
53,300 53,350 0 0 839 1,733 0 676 2,339 3,233
53,350 53,400 0 0 829 1,723 0 668 2,328 3,222
53,400 53,450 0 0 818 1,712 0 660 2,318 3,212
53,450 53,500 0 0 808 1,702 0 652 2,307 3,201
53,500 53,550 0 0 797 1,691 0 644 2,297 3,191
53,550 53,600 0 0 787 1,681 0 636 2,286 3,180
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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–
53,600 53,650 0 0 776 1,670 0 628 2,276 3,170
53,650 53,700 0 0 766 1,660 0 620 2,265 3,159
53,700 53,750 0 0 755 1,649 0 612 2,254 3,148
53,750 53,800 0 0 744 1,638 0 604 2,244 3,138
53,800 53,850 0 0 734 1,628 0 596 2,233 3,127
53,850 53,900 0 0 723 1,617 0 588 2,223 3,117
53,900 53,950 0 0 713 1,607 0 580 2,212 3,106
53,950 54,000 0 0 702 1,596 0 572 2,202 3,096
54,000 54,050 0 0 692 1,586 0 564 2,191 3,085
54,050 54,100 0 0 681 1,575 0 556 2,181 3,075
54,100 54,150 0 0 671 1,565 0 548 2,170 3,064
54,150 54,200 0 0 660 1,554 0 540 2,160 3,054
54,200 54,250 0 0 650 1,544 0 532 2,149 3,043
54,250 54,300 0 0 639 1,533 0 524 2,139 3,033
54,300 54,350 0 0 629 1,523 0 516 2,128 3,022
54,350 54,400 0 0 618 1,512 0 508 2,118 3,012
54,400 54,450 0 0 608 1,502 0 500 2,107 3,001
54,450 54,500 0 0 597 1,491 0 492 2,097 2,991
54,500 54,550 0 0 587 1,481 0 484 2,086 2,980
54,550 54,600 0 0 576 1,470 0 476 2,075 2,969
54,600 54,650 0 0 565 1,459 0 468 2,065 2,959
54,650 54,700 0 0 555 1,449 0 460 2,054 2,948
54,700 54,750 0 0 544 1,438 0 452 2,044 2,938
54,750 54,800 0 0 534 1,428 0 444 2,033 2,927
54,800 54,850 0 0 523 1,417 0 436 2,023 2,917
54,850 54,900 0 0 513 1,407 0 428 2,012 2,906
54,900 54,950 0 0 502 1,396 0 420 2,002 2,896
54,950 55,000 0 0 492 1,386 0 412 1,991 2,885
55,000 55,050 0 0 481 1,375 0 404 1,981 2,875
55,050 55,100 0 0 471 1,365 0 396 1,970 2,864
55,100 55,150 0 0 460 1,354 0 388 1,960 2,854
55,150 55,200 0 0 450 1,344 0 380 1,949 2,843
55,200 55,250 0 0 439 1,333 0 372 1,939 2,833
55,250 55,300 0 0 429 1,323 0 364 1,928 2,822
55,300 55,350 0 0 418 1,312 0 356 1,918 2,812
55,350 55,400 0 0 408 1,302 0 348 1,907 2,801
55,400 55,450 0 0 397 1,291 0 340 1,896 2,790
55,450 55,500 0 0 386 1,280 0 332 1,886 2,780
55,500 55,550 0 0 376 1,270 0 324 1,875 2,769
55,550 55,600 0 0 365 1,259 0 316 1,865 2,759
55,600 55,650 0 0 355 1,249 0 308 1,854 2,748
55,650 55,700 0 0 344 1,238 0 300 1,844 2,738
55,700 55,750 0 0 334 1,228 0 292 1,833 2,727
55,750 55,800 0 0 323 1,217 0 284 1,823 2,717
55,800 55,850 0 0 313 1,207 0 276 1,812 2,706
55,850 55,900 0 0 302 1,196 0 268 1,802 2,696
55,900 55,950 0 0 292 1,186 0 260 1,791 2,685
55,950 56,000 0 0 281 1,175 0 252 1,781 2,675
56,000 56,050 0 0 271 1,165 0 244 1,770 2,664
56,050 56,100 0 0 260 1,154 0 236 1,760 2,654
56,100 56,150 0 0 250 1,144 0 228 1,749 2,643
56,150 56,200 0 0 239 1,133 0 220 1,739 2,633
56,200 56,250 0 0 229 1,123 0 212 1,728 2,622
56,250 56,300 0 0 218 1,112 0 204 1,717 2,611
56,300 56,350 0 0 207 1,101 0 196 1,707 2,601
56,350 56,400 0 0 197 1,091 0 188 1,696 2,590
56,400 56,450 0 0 186 1,080 0 180 1,686 2,580
56,450 56,500 0 0 176 1,070 0 172 1,675 2,569
56,500 56,550 0 0 165 1,059 0 164 1,665 2,559
56,550 56,600 0 0 155 1,049 0 156 1,654 2,548
56,600 56,650 0 0 144 1,038 0 148 1,644 2,538
56,650 56,700 0 0 134 1,028 0 140 1,633 2,527
56,700 56,750 0 0 123 1,017 0 132 1,623 2,517
56,750 56,800 0 0 113 1,007 0 124 1,612 2,506
★ 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 $50,400 but less than $50,434, and you have one qualifying child who has a valid SSN,
your credit is $3.
If the amount you are looking up from the worksheet is $50,434 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)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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–
56,800 56,850 0 0 102 996 0 116 1,602 2,496
56,850 56,900 0 0 92 986 0 108 1,591 2,485
56,900 56,950 0 0 81 975 0 100 1,581 2,475
56,950 57,000 0 0 71 965 0 93 1,570 2,464
57,000 57,050 0 0 60 954 0 85 1,560 2,454
57,050 57,100 0 0 50 944 0 77 1,549 2,443
57,100 57,150 0 0 39 933 0 69 1,538 2,432
57,150 57,200 0 0 28 922 0 61 1,528 2,422
57,200 57,250 0 0 18 912 0 53 1,517 2,411
57,250 57,300 0 0 7 901 0 45 1,507 2,401
57,300 57,350 0 0 * 891 0 37 1,496 2,390
57,350 57,400 0 0 0 880 0 29 1,486 2,380
57,400 57,450 0 0 0 870 0 21 1,475 2,369
57,450 57,500 0 0 0 859 0 13 1,465 2,359
57,500 57,550 0 0 0 849 0 5 1,454 2,348
57,550 57,600 0 0 0 838 0 ** 1,444 2,338
57,600 57,650 0 0 0 828 0 0 1,433 2,327
57,650 57,700 0 0 0 817 0 0 1,423 2,317
57,700 57,750 0 0 0 807 0 0 1,412 2,306
57,750 57,800 0 0 0 796 0 0 1,402 2,296
57,800 57,850 0 0 0 786 0 0 1,391 2,285
57,850 57,900 0 0 0 775 0 0 1,381 2,275
57,900 57,950 0 0 0 765 0 0 1,370 2,264
57,950 58,000 0 0 0 754 0 0 1,359 2,253
58,000 58,050 0 0 0 743 0 0 1,349 2,243
58,050 58,100 0 0 0 733 0 0 1,338 2,232
58,100 58,150 0 0 0 722 0 0 1,328 2,222
58,150 58,200 0 0 0 712 0 0 1,317 2,211
58,200 58,250 0 0 0 701 0 0 1,307 2,201
58,250 58,300 0 0 0 691 0 0 1,296 2,190
58,300 58,350 0 0 0 680 0 0 1,286 2,180
58,350 58,400 0 0 0 670 0 0 1,275 2,169
58,400 58,450 0 0 0 659 0 0 1,265 2,159
58,450 58,500 0 0 0 649 0 0 1,254 2,148
58,500 58,550 0 0 0 638 0 0 1,244 2,138
58,550 58,600 0 0 0 628 0 0 1,233 2,127
58,600 58,650 0 0 0 617 0 0 1,223 2,117
58,650 58,700 0 0 0 607 0 0 1,212 2,106
58,700 58,750 0 0 0 596 0 0 1,201 2,095
58,750 58,800 0 0 0 585 0 0 1,191 2,085
58,800 58,850 0 0 0 575 0 0 1,180 2,074
58,850 58,900 0 0 0 564 0 0 1,170 2,064
58,900 58,950 0 0 0 554 0 0 1,159 2,053
58,950 59,000 0 0 0 543 0 0 1,149 2,043
59,000 59,050 0 0 0 533 0 0 1,138 2,032
59,050 59,100 0 0 0 522 0 0 1,128 2,022
59,100 59,150 0 0 0 512 0 0 1,117 2,011
59,150 59,200 0 0 0 501 0 0 1,107 2,001
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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–
59,200 59,250 0 0 0 491 0 0 1,096 1,990
59,250 59,300 0 0 0 480 0 0 1,086 1,980
59,300 59,350 0 0 0 470 0 0 1,075 1,969
59,350 59,400 0 0 0 459 0 0 1,065 1,959
59,400 59,450 0 0 0 449 0 0 1,054 1,948
59,450 59,500 0 0 0 438 0 0 1,044 1,938
59,500 59,550 0 0 0 428 0 0 1,033 1,927
59,550 59,600 0 0 0 417 0 0 1,022 1,916
59,600 59,650 0 0 0 406 0 0 1,012 1,906
59,650 59,700 0 0 0 396 0 0 1,001 1,895
59,700 59,750 0 0 0 385 0 0 991 1,885
59,750 59,800 0 0 0 375 0 0 980 1,874
59,800 59,850 0 0 0 364 0 0 970 1,864
59,850 59,900 0 0 0 354 0 0 959 1,853
59,900 59,950 0 0 0 343 0 0 949 1,843
59,950 60,000 0 0 0 333 0 0 938 1,832
60,000 60,050 0 0 0 322 0 0 928 1,822
60,050 60,100 0 0 0 312 0 0 917 1,811
60,100 60,150 0 0 0 301 0 0 907 1,801
60,150 60,200 0 0 0 291 0 0 896 1,790
60,200 60,250 0 0 0 280 0 0 886 1,780
60,250 60,300 0 0 0 270 0 0 875 1,769
60,300 60,350 0 0 0 259 0 0 865 1,759
60,350 60,400 0 0 0 249 0 0 854 1,748
60,400 60,450 0 0 0 238 0 0 843 1,737
60,450 60,500 0 0 0 227 0 0 833 1,727
60,500 60,550 0 0 0 217 0 0 822 1,716
60,550 60,600 0 0 0 206 0 0 812 1,706
60,600 60,650 0 0 0 196 0 0 801 1,695
60,650 60,700 0 0 0 185 0 0 791 1,685
60,700 60,750 0 0 0 175 0 0 780 1,674
60,750 60,800 0 0 0 164 0 0 770 1,664
60,800 60,850 0 0 0 154 0 0 759 1,653
60,850 60,900 0 0 0 143 0 0 749 1,643
60,900 60,950 0 0 0 133 0 0 738 1,632
60,950 61,000 0 0 0 122 0 0 728 1,622
61,000 61,050 0 0 0 112 0 0 717 1,611
61,050 61,100 0 0 0 101 0 0 707 1,601
61,100 61,150 0 0 0 91 0 0 696 1,590
61,150 61,200 0 0 0 80 0 0 686 1,580
61,200 61,250 0 0 0 70 0 0 675 1,569
61,250 61,300 0 0 0 59 0 0 664 1,558
61,300 61,350 0 0 0 48 0 0 654 1,548
61,350 61,400 0 0 0 38 0 0 643 1,537
61,400 61,450 0 0 0 27 0 0 633 1,527
61,450 61,500 0 0 0 17 0 0 622 1,516
61,500 61,550 0 0 0 6 0 0 612 1,506
61,550 61,600 0 0 0 *** 0 0 601 1,495
★ 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 $57,300 but less than $57,310, and you have two qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $57,310 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 $57,550 but less than $57,554, and you have one qualifying child who has a valid SSN,
your credit is $0.
If the amount you are looking up from the worksheet is $57,554 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.
*** If the amount you are looking up from the worksheet is at least $61,550 but less than $61,555, and you have three qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $61,555 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.)
(Continued)
38 Publication 596 (2025)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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–
61,600 61,650 0 0 0 0 0 0 591 1,485
61,650 61,700 0 0 0 0 0 0 580 1,474
61,700 61,750 0 0 0 0 0 0 570 1,464
61,750 61,800 0 0 0 0 0 0 559 1,453
61,800 61,850 0 0 0 0 0 0 549 1,443
61,850 61,900 0 0 0 0 0 0 538 1,432
61,900 61,950 0 0 0 0 0 0 528 1,422
61,950 62,000 0 0 0 0 0 0 517 1,411
62,000 62,050 0 0 0 0 0 0 507 1,401
62,050 62,100 0 0 0 0 0 0 496 1,390
62,100 62,150 0 0 0 0 0 0 485 1,379
62,150 62,200 0 0 0 0 0 0 475 1,369
62,200 62,250 0 0 0 0 0 0 464 1,358
62,250 62,300 0 0 0 0 0 0 454 1,348
62,300 62,350 0 0 0 0 0 0 443 1,337
62,350 62,400 0 0 0 0 0 0 433 1,327
62,400 62,450 0 0 0 0 0 0 422 1,316
62,450 62,500 0 0 0 0 0 0 412 1,306
62,500 62,550 0 0 0 0 0 0 401 1,295
62,550 62,600 0 0 0 0 0 0 391 1,285
62,600 62,650 0 0 0 0 0 0 380 1,274
62,650 62,700 0 0 0 0 0 0 370 1,264
62,700 62,750 0 0 0 0 0 0 359 1,253
62,750 62,800 0 0 0 0 0 0 349 1,243
62,800 62,850 0 0 0 0 0 0 338 1,232
62,850 62,900 0 0 0 0 0 0 328 1,222
62,900 62,950 0 0 0 0 0 0 317 1,211
62,950 63,000 0 0 0 0 0 0 306 1,200
63,000 63,050 0 0 0 0 0 0 296 1,190
63,050 63,100 0 0 0 0 0 0 285 1,179
63,100 63,150 0 0 0 0 0 0 275 1,169
63,150 63,200 0 0 0 0 0 0 264 1,158
63,200 63,250 0 0 0 0 0 0 254 1,148
63,250 63,300 0 0 0 0 0 0 243 1,137
63,300 63,350 0 0 0 0 0 0 233 1,127
63,350 63,400 0 0 0 0 0 0 222 1,116
63,400 63,450 0 0 0 0 0 0 212 1,106
63,450 63,500 0 0 0 0 0 0 201 1,095
63,500 63,550 0 0 0 0 0 0 191 1,085
63,550 63,600 0 0 0 0 0 0 180 1,074
63,600 63,650 0 0 0 0 0 0 170 1,064
63,650 63,700 0 0 0 0 0 0 159 1,053
63,700 63,750 0 0 0 0 0 0 148 1,042
63,750 63,800 0 0 0 0 0 0 138 1,032
63,800 63,850 0 0 0 0 0 0 127 1,021
63,850 63,900 0 0 0 0 0 0 117 1,011
63,900 63,950 0 0 0 0 0 0 106 1,000
63,950 64,000 0 0 0 0 0 0 96 990
64,000 64,050 0 0 0 0 0 0 85 979
64,050 64,100 0 0 0 0 0 0 75 969
64,100 64,150 0 0 0 0 0 0 64 958
64,150 64,200 0 0 0 0 0 0 54 948
64,200 64,250 0 0 0 0 0 0 43 937
64,250 64,300 0 0 0 0 0 0 33 927
64,300 64,350 0 0 0 0 0 0 22 916
64,350 64,400 0 0 0 0 0 0 12 906
64,400 64,450 0 0 0 0 0 0 * 895
64,450 64,500 0 0 0 0 0 0 0 885
64,500 64,550 0 0 0 0 0 0 0 874
64,550 64,600 0 0 0 0 0 0 0 863
64,600 64,650 0 0 0 0 0 0 0 853
64,650 64,700 0 0 0 0 0 0 0 842
64,700 64,750 0 0 0 0 0 0 0 832
64,750 64,800 0 0 0 0 0 0 0 821
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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–
64,800 64,850 0 0 0 0 0 0 0 811
64,850 64,900 0 0 0 0 0 0 0 800
64,900 64,950 0 0 0 0 0 0 0 790
64,950 65,000 0 0 0 0 0 0 0 779
65,000 65,050 0 0 0 0 0 0 0 769
65,050 65,100 0 0 0 0 0 0 0 758
65,100 65,150 0 0 0 0 0 0 0 748
65,150 65,200 0 0 0 0 0 0 0 737
65,200 65,250 0 0 0 0 0 0 0 727
65,250 65,300 0 0 0 0 0 0 0 716
65,300 65,350 0 0 0 0 0 0 0 706
65,350 65,400 0 0 0 0 0 0 0 695
65,400 65,450 0 0 0 0 0 0 0 684
65,450 65,500 0 0 0 0 0 0 0 674
65,500 65,550 0 0 0 0 0 0 0 663
65,550 65,600 0 0 0 0 0 0 0 653
65,600 65,650 0 0 0 0 0 0 0 642
65,650 65,700 0 0 0 0 0 0 0 632
65,700 65,750 0 0 0 0 0 0 0 621
65,750 65,800 0 0 0 0 0 0 0 611
65,800 65,850 0 0 0 0 0 0 0 600
65,850 65,900 0 0 0 0 0 0 0 590
65,900 65,950 0 0 0 0 0 0 0 579
65,950 66,000 0 0 0 0 0 0 0 569
66,000 66,050 0 0 0 0 0 0 0 558
66,050 66,100 0 0 0 0 0 0 0 548
66,100 66,150 0 0 0 0 0 0 0 537
66,150 66,200 0 0 0 0 0 0 0 527
66,200 66,250 0 0 0 0 0 0 0 516
66,250 66,300 0 0 0 0 0 0 0 505
66,300 66,350 0 0 0 0 0 0 0 495
66,350 66,400 0 0 0 0 0 0 0 484
66,400 66,450 0 0 0 0 0 0 0 474
66,450 66,500 0 0 0 0 0 0 0 463
66,500 66,550 0 0 0 0 0 0 0 453
66,550 66,600 0 0 0 0 0 0 0 442
66,600 66,650 0 0 0 0 0 0 0 432
66,650 66,700 0 0 0 0 0 0 0 421
66,700 66,750 0 0 0 0 0 0 0 411
66,750 66,800 0 0 0 0 0 0 0 400
66,800 66,850 0 0 0 0 0 0 0 390
66,850 66,900 0 0 0 0 0 0 0 379
66,900 66,950 0 0 0 0 0 0 0 369
66,950 67,000 0 0 0 0 0 0 0 358
67,000 67,050 0 0 0 0 0 0 0 348
67,050 67,100 0 0 0 0 0 0 0 337
67,100 67,150 0 0 0 0 0 0 0 326
67,150 67,200 0 0 0 0 0 0 0 316
67,200 67,250 0 0 0 0 0 0 0 305
67,250 67,300 0 0 0 0 0 0 0 295
67,300 67,350 0 0 0 0 0 0 0 284
67,350 67,400 0 0 0 0 0 0 0 274
67,400 67,450 0 0 0 0 0 0 0 263
67,450 67,500 0 0 0 0 0 0 0 253
67,500 67,550 0 0 0 0 0 0 0 242
67,550 67,600 0 0 0 0 0 0 0 232
67,600 67,650 0 0 0 0 0 0 0 221
67,650 67,700 0 0 0 0 0 0 0 211
67,700 67,750 0 0 0 0 0 0 0 200
67,750 67,800 0 0 0 0 0 0 0 190
67,800 67,850 0 0 0 0 0 0 0 179
67,850 67,900 0 0 0 0 0 0 0 169
67,900 67,950 0 0 0 0 0 0 0 158
67,950 68,000 0 0 0 0 0 0 0 147
★ 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 $64,400 but less than $64,430, and you have two qualifying children who have valid
SSNs, your credit is $3.
If the amount you are looking up from the worksheet is $64,430 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)
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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–
68,000 68,050 0 0 0 0 0 0 0 137
68,050 68,100 0 0 0 0 0 0 0 126
68,100 68,150 0 0 0 0 0 0 0 116
68,150 68,200 0 0 0 0 0 0 0 105
68,200 68,250 0 0 0 0 0 0 0 95
68,250 68,300 0 0 0 0 0 0 0 84
68,300 68,350 0 0 0 0 0 0 0 74
68,350 68,400 0 0 0 0 0 0 0 63
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ 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–
68,400 68,450 0 0 0 0 0 0 0 53
68,450 68,500 0 0 0 0 0 0 0 42
68,500 68,550 0 0 0 0 0 0 0 32
68,550 68,600 0 0 0 0 0 0 0 21
68,600 68,650 0 0 0 0 0 0 0 11
68,650 68,700 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 $68,650 but less than $68,675, and you have three qualifying children who have valid
SSNs, your credit is $3.
If the amount you are looking up from the worksheet is $68,675 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.)
40 Publication 596 (2025)
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)
Alimony 9
Annuities 9
Armed forces 9, 12, 13, 19
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 13
Married child 13
Child support 9
Clergy 20
Combat zone pay 20
Community 5, 9
Conservation Reserve Program
payments 9
D
Death of child 12
Detailed examples 22
Disability benefits 9
Disabled 12
Disallowance of the EIC 21
Dividend income 9
Divorced parents, special rule 16
Domestic partner 9
E
Earned income 8
EITC Assistant 3
Examples, detailed 22
Extended active duty 12, 19
F
Figuring EIC yourself 19, 20
Filing status:
Head of household 5
Married filing separately 5
Forms:
1040 2, 5, 6
1040X 5
2555 6
4029 8, 9
4361 8, 9
4797 2
8814 2
8862 21
Foster care payments 9
Foster child 10, 16, 18
Fraud 21, 22
H
Head of household 5, 9, 14
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
Interest 9
Investment income 6
J
Joint return test (See Qualifying
child)
K
Kidnapped child 13
M
Married child 13
Married filing a joint return 6
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, 23
O
Online help:
EITC Assistant 3
P
Parents, divorced or separated 13,
15, 16
Partner, domestic 9
Passive activity 7
Pensions 9
Permanently and totally
disabled 12
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, 19
Schedules:
C 20
C-EZ 20
EIC 10, 13, 19-21
SE 19-21
School 12
Self-employed persons 8, 19, 20
Self-employment income 19
Self-employment tax 20
Separated parents, special rule 13
Social security benefits 9
Social security number (SSN) 5,
13, 22
Statutory employee 8, 19-21
Strike benefits 8
Student 12
T
Tax help 24
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, 19
U
Unemployment compensation 9
United States 12
V
Veterans’ benefits 9
W
Wages, salaries, and tips 8, 19
Washington domestic partner 9
Welfare benefits 9
Workers’ compensation benefits 9
Workfare payments 9
Worksheet 1 7
Worksheet 2 8
42 Publication 596 (2025)