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IRS Releases Publication 596 (2016), Earned Income Credit (EIC)


Publication 596 (2016)

DATED
DOCUMENT ATTRIBUTES
Citations: Publication 596 (2016)
For use in preparing 2016 Returns

Future Developments

 

What is the EIC?

 

Can I Claim the EIC?

 

Do I Need This Publication?

 

Do I Have To Have a Child To Qualify for the EIC?

 

How Do I Figure the Amount of EIC?

 

How Can I Quickly Locate Specific Information?

 

Is There Help Online?

 

What's New for 2016

 

Reminders

 

1. Rules for Everyone

 

2. Rules If You Have a Qualifying Child

 

3. Rules If You Do Not Have a Qualifying Child

 

4. Figuring and Claiming the EIC

 

5. Disallowance of the EIC

 

6. Detailed Examples

 

7. How To Get Tax Help

 

2016 Earned Income Credit (EIC) Table

Future Developments

For the latest information about developments related to Pub. 596, such as legislation enacted after it was published, go to http://www.irs.gov/pub596.

What is the EIC?

The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $53,505. 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.

 

 ---------------------------------------------------------

 

 Chapter 1.

 

 Rules for Everyone

 

 ---------------------------------------------------------

 

 1. Your adjusted gross    2. You must have a valid

 

 income (AGI) must be      social security number by

 

 less than:                the due date of your 2016

 

                           return (including

 

 • $47,955 ($53,505 for    extensions).

 

 married filing jointly)

 

 if you have three or      3. Your filing status cannot

 

 more qualifying           be Married filing

 

 children,                 separately.

 

 • $44,648 ($50,198 for    4. You must be a U.S.

 

 married filing jointly)   citizen or resident alien all

 

 if you have two           year.

 

 qualifying children,

 

                           5. You cannot file Form 2555

 

 • $39,296 ($44,846 for    or Form 2555-EZ

 

 married filing jointly)   (relating to foreign earned

 

 if you have one           income).

 

 qualifying child, or

 

                           6. Your investment

 

 • $14,880 ($20,430 for    income must be $3,400 or

 

 married filing jointly)   less.

 

 if you do not have a

 

 qualifying child.         7. You must have earned

 

                           income.

 

 ---------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

                                                  Third, you must meet

 

 Second, you must meet all the rules in one of    the rule in this

 

 these columns, whichever applies.                column.

 

 ----------------------------------------------------------------------

 

 Chapter 2.           Chapter 3.                  Chapter 4.

 

 Rules If You Have a  Rules If You Do Not         Figuring and Claiming

 

 Qualifying Child     Have a Qualifying Child     the EIC

 

 ----------------------------------------------------------------------

 

 8. Your child must   11. You must be at          15. Your earned

 

 meet the             least age 25 but under age  income must be less

 

 relationship, age,   65.                         than:

 

 residency, and

 

 joint return tests.  12. You cannot be the       • $47,955 ($53,505

 

                      dependent of another        for married filing

 

 9. Your qualifying   person.                     jointly) if you have

 

 child cannot be                                  three or more

 

 used by more than    13. You cannot be a         qualifying children,

 

 one person to claim  qualifying child of

 

 the EIC.             another person.             • $44,648 ($50,198

 

                                                  for married filing

 

 10. You cannot be a  14. You must have lived     jointly) if you have

 

 qualifying child of  in the United States more   two qualifying

 

 another person.      than half of the year.      children,

 

                                                  • $39,296 ($44,846

 

                                                  for married filing

 

                                                  jointly) if you have

 

                                                  one qualifying child,

 

                                                  or

 

                                                  • $14,880 ($20,430

 

                                                  for married filing

 

                                                  jointly) if you do

 

                                                  not have a qualifying

 

                                                  child.

 

 ----------------------------------------------------------------------

 

 

Do I Need This Publication?

Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. You are one of those people if any of the following statements are true for 2016.

 

• You are filing Schedule E (Form 1040).

• You are reporting income from the rental of personal property not used in a trade or business.

• You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends).

• You have income or loss from a passive activity.

• You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797.

 

If none of the statements above apply to you, your tax form instructions may have all the information you need to find out if you can claim the EIC and to figure your EIC. You may not need this publication. But you can read it to find out whether you can take the EIC and to learn more about the EIC.

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 $14,880 ($20,430 if married filing jointly). See chapter 3.

How Do I Figure the Amount of EIC?

If you can claim the EIC, you can either have the IRS figure your credit, or you can figure it yourself. To figure it yourself, you can complete a worksheet in the instructions for the form you file. To find out how to have the IRS figure it for you, see chapter 4.

How Can I Quickly Locate Specific Information?

You can use the index to look up specific information. In most cases, index entries will point you to headings, tables, or a worksheet.

Is There Help Online?

Yes. You can use the EITC Assistant at http://www.irs.gov/eitc to find out if you may be eligible for the credit. The EITC Assistant is available in English and Spanish.

What's New for 2016

Earned income amount. The maximum amount of income you can earn and still get the credit has increased. You may be able to take the credit if:

 

• You have three or more qualifying children and you earned less than $47,955 ($53,505 if married filing jointly),

• You have two qualifying children and you earned less than $44,648 ($50,198 if married filing jointly),

• You have one qualifying child and you earned less than $39,296 ($44,846 if married filing jointly), or

• You don't have a qualifying child and you earned less than $14,880 ($20,430 if married filing jointly).

 

Your adjusted gross income also must be less than the amount just listed that applies to you. For details, see Rules 1 and 15.

Investment income amount. The maximum amount of investment income you can have and still get the credit is $3,400. See Rule 6--Your Investment Income Must Be $3,400 or Less.

Reminders

Valid SSN required by due date of return. If you didn't have a social security number (SSN) by the due date of your 2016 return (including extensions), you can't claim the EIC on either your original or an amended 2016 return, even if you later get an SSN. Also, if a child didn't have an SSN by the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the EIC on either your original or an amended 2016 return, even if that child later gets an SSN.

Increased EIC on certain joint returns. A married person filing a joint return may get more EIC than someone with the same income but a different filing status. As a result, the EIC table has different columns for married persons filing jointly than for everyone else. When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have.

Earned income credit has no effect on certain welfare benefits. Any refund you receive because of the EIC cannot 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 under 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 cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

Don't overlook your state credit. If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. For a list of states that offer a state EIC, go to http://www.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 include: birth certificates, school records, etc. The process of establishing your eligibility will delay your refund.

Spanish version of Publication 596. Publicación 596SP, Crédito por Ingreso del Trabajo, is a Spanish translation of Pub. 596. Go to http://www.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 Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

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Ordering forms and publications. Visit irs.gov/formspubs to download forms and publications. Otherwise, you can go to irs.gov/orderforms to order current and prior-year forms and instructions. Your order should arrive within 10 business days.

Tax questions. If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication.

1. Rules for Everyone

This chapter discusses Rules 1 through 7. You must meet all seven rules to qualify for the earned income credit. If you don't meet all seven rules, you cannot 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:

 

• $47,955 ($53,505 for married filing jointly) if you have three or more qualifying children,

• $44,648 ($50,198 for married filing jointly) if you have two qualifying children,

• $39,296 ($44,846 for married filing jointly) if you have one qualifying child, or

• $14,880 ($20,430 for married filing jointly) if you don't have a qualifying child.

 

Adjusted gross income (AGI). AGI is the amount on line 4 of Form 1040A, or line 38 of Form 1040.

If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. You don't need to read the rest of this publication.

Example--AGI is more than limit. Your AGI is $39,550, you are single, and you have one qualifying child. You cannot claim the EIC because your AGI isn't less than $39,296. However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $44,846.

Community property. If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that 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 return) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your 2016 return (including extensions). Any qualifying child listed on Schedule EIC also must have a valid SSN by the due date of your 2016 return (including extensions). (See Rule 8 if you have a qualifying child.)

If your social security card (or your spouse's, if filing a joint return) says "Not valid for employment" and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. An example of a federally funded benefit is Medicaid. If you have a card with the legend "Not valid for employment" and your immigration status has changed so that you are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend.

U.S. citizen. If you were a U.S. citizen when you received your SSN, you have a valid SSN.

Valid for work only with INS authorization or DHS authorization. If your social security card reads "Valid for work only with INS authorization" or "Valid for work only with DHS authorization," you have a valid SSN, but only if that authorization is still valid.

SSN missing or incorrect. If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC.

If an SSN for you or your spouse is missing from your return because either you or your spouse didn't have a valid SSN by the due date of your 2016 return (including extensions) and you later get a valid SSN, you cannot file an amended return to claim the EIC.

Other taxpayer identification number. You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN.

No SSN. If you don't have a valid SSN by the due date of your 2016 return (including extensions), put "No" next to line 66a (Form 1040A), or line 8a (Form 1040EZ). You cannot claim the EIC on either your original or an amended 2016 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 http://www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213.

Filing deadline approaching and still no SSN. If the filing deadline is approaching and you still don't have an SSN, you can request an automatic 6-month extension of time to file your return. You can get this extension by filing 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--Your Filing Status Cannot Be "Married Filing Separately"

If you are married, you usually must file a joint return to claim the EIC. Your filing status cannot be "Married filing separately."

Spouse did not live with you. If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. In that case, you may be able to claim the EIC. For detailed information about filing as head of household, see Pub. 501, Exemptions, Standard Deduction, and Filing Information.

Rule 4--You Must Be a U.S. Citizen or Resident Alien All Year

If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. You can use that filing status only if one spouse is a U.S. citizen or resident alien and you choose to treat the nonresident spouse 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, U.S. Tax Guide for Aliens. If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status isn't married filing jointly, enter "No" on the dotted line next to line 66a (Form 1040) or in the space to the left of line 42a (Form 1040A).

Rule 5--You Cannot File Form 2555 or Form 2555-EZ

You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. U.S. possessions aren't foreign countries. See Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for more detailed information.

Rule 6--Your Investment Income Must Be $3,400 or Less

You cannot claim the earned income credit unless your investment income is $3,400 or less. If your investment income is more than $3,400, you cannot claim the credit.

Form 1040EZ. If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words "Form 1040EZ" on line 2.

Form 1040A. If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form.

Form 1040. If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income.

Worksheet 1. Investment Income If You Are Filing Form 1040

 Keep for Your Records

 

 Use this worksheet to figure investment income for the earned

 

 income credit when you file Form 1040.

 

 ----------------------------------------------------------------------

 

 Interest and Dividends

 

 ----------------------------------------------

 

  1. Enter any amount from Form 1040, line 8a                 1. ______

 

  2. Enter any amount from Form 1040, line 8b, plus any

 

     amount on Form 8814, line 1b                             2. ______

 

  3. Enter any amount from Form 1040, line 9a                 3. ______

 

  4. Enter the amount from Form 1040, line 21, that is from

 

     Form 8814 if you are filing that form to report your

 

     child's interest and dividend income on your return.

 

     (If your child received an Alaska Permanent Fund

 

     dividend, use Worksheet 2 in this chapter to figure

 

     the amount to enter on this line.)                       4. ______

 

 Capital Gain Net Income

 

 ----------------------------------------------

 

  5. Enter the amount from Form 1040, line 13.

 

     If the amount on that line is a loss,

 

     enter -0-                                    5. ______

 

  6. Enter any gain from Form 4797, Sales of

 

     Business Property, line 7. If the amount

 

     on that line is a loss, enter -0-. (But,

 

     if you completed lines 8 and 9 of

 

     Form 4797, enter the amount from line 9

 

     instead.)                                    6. ______

 

  7. Subtract line 6 of this worksheet from line 5 of this

 

     worksheet. (If the result is less than zero, enter

 

     -0-.)                                                    7. ______

 

 Royalties and Rental Income From Personal

 

 Property

 

 ----------------------------------------------

 

  8. Enter any royalty income from Schedule E,

 

     line 23b, plus any income from the rental

 

     of personal property shown on Form 1040,

 

     line 21                                      8. ______

 

  9. Enter any expenses from Schedule E, line

 

     20, related to royalty income, plus any

 

     expenses from the rental of personal

 

     property deducted on Form 1040, line 36      9. ______

 

 10. Subtract the amount on line 9 of this worksheet from

 

     the amount on line 8. (If the result is less than

 

     zero, enter -0-.)                                       10. ______

 

 Passive Activities

 

 ----------------------------------------------

 

 11. Enter the total of any net income from

 

     passive activities (such as income

 

     included on Schedule E, line 26, 29a (col.

 

     (g)), 34a (col. (d)), or 40; or an

 

     ordinary gain identified as "FPA" on

 

     Form 4797, line 10). (See instructions

 

     below for lines 11 and 12.)                 11. ______

 

 12. Enter the total of any losses from passive

 

     activities (such as losses included on

 

     Schedule E, line 26, 29b (col. (f)), 34b

 

     (col. (c)), or 40; or an ordinary loss

 

     identified as "PAL" on Form 4797, line

 

     10). (See instructions below for lines 11

 

     and 12.)                                    12. ______

 

 13. Combine the amounts on lines 11 and 12 of this

 

     worksheet. (If the result is less than zero, enter

 

     -0-.)                                                   13. ______

 

 14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13.

 

     Enter the total. This is your investment income         14. ______

 

 15. Is the amount on line 14 more than $3,400?

 

     [ ] Yes. You cannot take the credit.

 

     [ ] No. Go to Step 3 of the Form 1040 instructions for

 

     lines 66a and 66b to find out if you can take the

 

     credit (unless you are using this publication to find

 

     out if you can take the credit; in that case, go to Rule

 

     7, next).

 

 Instructions for lines 11 and 12. In figuring the amount to enter on

 

 lines 11 and 12, do not 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,

 

 is not from a passive activity, print "NPA" and the amount of that

 

 income (or loss) on the dotted line next to line 26.

 

 ----------------------------------------------------------------------

 

 

Worksheet 2. Worksheet for Line 4 of Worksheet 1

 Keep for Your Records

 

 Complete this worksheet only if Form 8814 includes an Alaska Permanent

 

 Fund dividend.

 

 ----------------------------------------------------------------------

 

 Note. Fill out a separate Worksheet 2 for each Form 8814.

 

  1. Enter the amount from Form 8814, line 2a                 1. ______

 

  2. Enter the amount from Form 8814, line 2b                 2. ______

 

  3. Subtract line 2 from line 1                              3. ______

 

  4. Enter the amount from Form 8814, line 1a                 4. ______

 

  5. Add lines 3 and 4                                        5. ______

 

  6. Enter the amount of the child's Alaska Permanent Fund

 

     dividend                                                 6. ______

 

  7. Divide line 6 by line 5. Enter the result as a decimal

 

     (rounded to at least three places)                       7. ______

 

  8. Enter the amount from Form 8814, line 12                 8. ______

 

  9. Multiply line 7 by line 8                                9. ______

 

 10. Subtract line 9 from line 8. Enter the result on line

 

     4 of Worksheet 1                                        10. ______

 

     (If filing more than one Form 8814, enter on line 4 of

 

     Worksheet 1 the total of the amounts on line 10 of all

 

     Worksheets 2.)

 

 ----------------------------------------------------------------------

 

 

Example--Completing Worksheet 2. Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. You choose to report this income on your return. You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. After completing lines 4 through 11, you enter $320 on line 12 of Form 8814 and line 21 of Form 1040. On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0.500 on line 7, $320 on line 8, $160 on line 9, and $160 on line 10. You then enter $160 on line 4 of Worksheet 1.

Rule 7--You Must Have Earned Income

This credit is called the "earned income" credit because, to qualify, you must work and have earned income. If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. If you are an employee, earned income includes all the taxable income 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 income.

 

1. Wages, salaries, tips, and other taxable employee pay. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent 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, as explained later in this chapter.

2. Net earnings from self-employment.

3. Gross income received as a statutory employee.

 

Wages, salaries, and tips. Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040).

Nontaxable combat pay election. You can elect to include your nontaxable combat pay in earned income for the earned income credit. The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Electing to include nontaxable 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 below).

Statutory employee. You are a statutory employee if you receive a Form W-2 on which the "Statutory employee" box (box 13) is checked. You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040).

Strike benefits. Strike benefits paid by a union to its members are earned income.

Approved Form 4361 or Form 4029

This section is for persons who have an approved:

 

• Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or

• Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits.

 

Each approved form exempts certain income from social 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 duties as an employee count as earned income. This includes 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 employee compensation count as earned income. However, amounts you received as a self-employed individual don't count as earned income. Also, in figuring earned income, don't subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040.

Disability Benefits

If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. You must report your taxable disability payments on line 7 of either Form 1040A until you reach minimum retirement age.

Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and aren't considered earned income. Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b.

Disability insurance payments. Payments you received 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 interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Do not include any of these items in your earned income.

Earnings while an inmate. Amounts received for work performed while an inmate in a penal institution aren't earned income when figuring the earned income credit. This includes amounts for work performed while in a work release program or while in a halfway house.

Workfare payments. Nontaxable workfare payments aren't earned income for the EIC. These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment isn't available, or (2) community service program activities.

Community property. If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC doesn't include any amount earned by your spouse that is treated as belonging to you under those laws. That amount isn't earned income for the EIC, even though you must include it in your gross income on your income tax return. Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws.

Nevada, Washington, and California domestic partners. If you are a registered domestic partner in 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 income 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 Basic Allowance for Subsistence (BAS). See Pub. 3, Armed Forces' Tax Guide, for more information.

TIP: Combat pay. You can elect to include your nontaxable combat pay in earned income for the EIC. See Nontaxable combat pay in chapter 4.

2. Rules If You Have a Qualifying Child

If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. This chapter discusses Rules 8 through 10. You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child.

You must file Form 1040A to claim the EIC with a qualifying child. (You cannot file Form 1040EZ.) You also must complete Schedule EIC and attach it to your return. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next.

No qualifying child. If you don't meet Rule 8, you don't have a qualifying child. Read chapter 3 to find out if you can get the earned income credit without a qualifying child.

Rule 8--Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests

Your child is a qualifying child if your child meets four tests. The four tests are:

 

1. Relationship,

2. Age,

3. Residency, and

4. Joint return.

 

The four tests are illustrated in Figure A. The paragraphs 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 example, 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 authorized by an Indian tribal government to place Indian children.

 

Example. Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Debbie is your foster child.

Age Test

Your child must be:

 

1. Under age 19 at the end of 2016 and younger than you (or your spouse, if filing jointly),

2. Under age 24 at the end of 2016, a student, and younger than you (or your spouse, if filing jointly), or

3. Permanently and totally disabled at any time during 2016, regardless of age.

 

The following examples and definitions clarify the age test.

Example 1--Child not under age 19. Your son turned 19 on December 10. Unless he was permanently and totally disabled or a student, he isn't a qualifying child because, at the end of the year, he was not under age 19.

Example 2--Child not younger than you or your spouse. Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. He isn't disabled. Both you and your spouse are 21 years old, and you file a joint return. Your brother isn't your qualifying child because he isn't younger than you or your spouse.

Example 3--Child younger than your spouse but not younger than you. The facts are the same as in Example 2 except that your spouse is 25 years old. Because your brother is younger than your spouse, he is your qualifying child, even though he isn't younger than you.

Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year:

 

1. A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or

2. A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government.

 

The 5 calendar months need not be consecutive.

Figure A. Tests for Qualifying Child

 Caution: Figure A is an overview of the tests to claim a qualifying

 

 child. For details, see the rest of this chapter.

 

 ----------------------------------------------------------------------

 

 Relationship

 

            A qualifying child is a child who is your . . .

 

      Son, daughter, stepchild, foster child, or a descendant of

 

              any of them (for example, your grandchild)

 

                                  OR

 

       Brother, sister, half brother, half sister, stepbrother,

 

     stepsister, or a descendant of any of them (for example, your

 

                           niece or nephew)

 

 ----------------------------------------------------------------------

 

                                  AND

 

 Age

 

                               was . . .

 

         Under age 19 at the end of 2016 and younger than you

 

                  (or your spouse, if filing jointly)

 

                                  OR

 

   Under age 24 at the end of 2016, a student, and younger than you

 

                  (or your spouse, if filing jointly)

 

                                  OR

 

     Permanently and totally disabled at any time during the year,

 

                           regardless of age

 

 ----------------------------------------------------------------------

 

                                  AND

 

 Joint Return

 

       Who is not filing a joint return for 2016 (or is filing a

 

        joint return for 2016 only to claim a refund of income

 

                  tax withheld or estimated tax paid)

 

 ----------------------------------------------------------------------

 

                                  AND

 

 Residency

 

         Who lived with you in the United States for more than

 

                             half of 2016.

 

          CAUTION: You can't claim the EIC for a child who

 

 didn't live with you for more than half of the year, even if you paid

 

 most of the child's living expenses. The IRS may ask you for documents

 

 to show you lived with each qualifying child. Documents you might want

 

  to keep for this purpose include school and child care records and

 

           other records that show your child's address.

 

         TIP: If the child didn't live with you for more than

 

   half of the year because of a temporary absence, birth, death, or

 

     kidnapping, see Temporary absences, Birth or death of child,

 

               or Kidnapped child in this chapter.

 

 ----------------------------------------------------------------------

 

 

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 permanently and totally disabled if both of the following apply.

 

1. He or she cannot engage in any substantial gainful activity 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 activity 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 activity.

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 has not worked for some time doesn't, by itself, prove the child cannot engage in substantial gainful activity.

For examples of substantial gainful activity, see Pub. 524.

Residency Test

Your child must have lived with you in the United States for more than half of 2016.

CAUTION: You can't claim the EIC for a child who didn't live with you for more than half of the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address.

The following paragraphs clarify the residency test.

United States. This means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. possessions 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 United 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 2016 is treated as having lived with you for more than half of 2016 if your home was the child's home for more than half the time he or she was alive in 2016.

Temporary absences. Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility.

Kidnapped child. A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. The child must be presumed by law enforcement authorities 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 cannot file a joint return for the year.

Exception. An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.

Example 1--Child files joint return. You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. He earned $25,000 for the year. The couple files a joint return. Because your daughter and her husband file a joint return, she isn't your qualifying child.

Example 2--Child files joint return to get refund of tax withheld. Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. They don't have a child. Neither is required to file a tax return. Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met.

Example 3--Child files joint return to claim American opportunity credit. The facts are the same as in Example 2 except no taxes were taken out of your son's pay. He and his wife aren't required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because claiming the American opportunity credit is their reason for filing the return, they aren't filing it only to claim a refund of income tax withheld or estimated tax paid. The exception to the joint return test doesn't apply, so your son isn't your qualifying child.

Married child. Even if your child doesn't file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless:

 

1. You can claim an exemption for the child, or

2. The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later.

 

CAUTION: Social security number. Your qualifying child must have a valid social security number (SSN) by the due date of your 2016 return (including extensions), unless the child was born and died in 2016 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. You cannot claim the EIC on the basis of a qualifying child if:

 

1. The qualifying child's SSN is missing from your tax return or is incorrect,

2. The qualifying child's social security card says "Not valid for employment" and was issued for use in getting a federally funded benefit, or

3. Instead of an SSN, the qualifying child has:

 

a. An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or

b. An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final.

If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. For more information about SSNs, see Rule 2.

Rule 9--Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC

Sometimes a child meets the tests to be a qualifying child of more than one person. However, only one of these 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 exemption for the child.

2. The child tax credit.

3. Head of household filing status.

4. The credit for child and dependent care expenses.

5. The exclusion for dependent care benefits.

6. The EIC.

 

The other person cannot take any of these benefits based on this qualifying child. In other words, you and the other person cannot agree to divide these tax benefits between you. The other person cannot take any of these tax benefits unless he or she has a different qualifying child.

The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. However, the tiebreaker rules don't apply if the other person is your spouse and you file a joint return.

Tiebreaker rules. To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply.

 

• If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.

• If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.

• If the parents don't file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year.

• If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year.

• If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the 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 the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. See Example 8.

 

Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. See Examples 1 through 13.

If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2016, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who don't have a qualifying child.

If the other person cannot claim the EIC. If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she isn't eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. See Examples 6 and 7. But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter.

Examples. The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child.

Example 1--Child lived with parent and grandparent. You and your 2-year-old son Jimmy lived with your mother all year. You are 25 years old, unmarried, and your AGI is $9,000. Your only income was $9,000 from a part-time job. Your mother's only income was $20,000 from her job, and her AGI is $20,000. Jimmy's father did not live with you or Jimmy. The special rule explained later for divorced or separated parents (or parents who live apart) doesn't apply. Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). He isn't a qualifying child of anyone else, including his father. If you don't claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies).

Example 2--Parent has higher AGI than grandparent. The facts are the same as in Example 1 except your AGI is $25,000. Because your mother's AGI isn't higher than yours, she cannot claim Jimmy as a qualifying child. Only you can claim him.

Example 3--Two persons claim same child. The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child.

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 qualifying children of both you and your mother. Only one of you can claim each child. However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. For example, if you claim one child, your mother can claim the other two.

Example 5--Taxpayer who is a qualifying child. The facts are the same as in Example 1 except that you are only 18 years old. This means you are a qualifying child of your mother. Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. If your mother meets all the other requirements for claiming the EIC and you don't claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC.

Example 6--Grandparent with too much earned income to claim EIC. The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son.

Example 7--Parent with too much earned income to claim EIC. The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Your earned income is too high for you to claim the EIC. But your mother cannot claim the EIC either, because her AGI isn't higher than yours.

Example 8--Child lived with both parents and grandparent. The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. If you and your husband don't claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. In other words, each parent's AGI can be treated as $15,000.

Example 9--Separated parents. You, your husband, and your 10-year-old son Joey lived together until August 1, 2016, when your husband moved out of the household. In August and September, Joey lived with you. For the rest of the year, Joey lived with your husband, who is Joey's father. Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. At the end of the year, you and your husband still weren't divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) doesn't apply.

You and your husband will file separate returns. Your husband agrees to let you treat Joey as a qualifying child. This means, if your husband doesn't claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. See Rule 3.

Example 10--Separated parents claim same child. The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. In this case, only your husband will be allowed to treat Joey as a qualifying child. This is because, during 2016, the boy lived with him longer than with you. You cannot claim the EIC (either with or without a qualifying child). However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. See Rule 3.

Example 11--Unmarried parents. You, your 5-year-old son, and your son's father lived together all year. You and your son's father aren't married. Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Neither of you had any other income. Your son's father agrees to let you treat the child as a qualifying child. This means, if your son's father doesn't claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify.

Example 12--Unmarried parents claim same child. The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. In this case, only your son's father will be allowed to treat your son as a qualifying child. This is because his AGI, $14,000, is more than your AGI, $12,000. You cannot claim the EIC (either with or without a qualifying child).

Example 13--Child did not live with a parent. You and your 7-year-old niece, your sister's child, lived with your mother all year. You are 25 years old, and your AGI is $9,300. Your only income was from a part-time job. Your mother's AGI is $15,000. Her only income was from her job. Your niece's parents file jointly, have an AGI of less than $9,000, and don't live with you or their child. Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. However, only your mother can treat her as a qualifying child. This is because your mother's AGI, $15,000, is more than your AGI, $9,300.

Special rule for divorced or separated parents (or parents who live apart). A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true.

 

1. The parents:

 

a. Are divorced or legally separated under a decree of divorce or separate maintenance,

b. Are separated under a written separation agreement, or

c. Lived apart at all time during the last 6 months of 2016, whether or not they are or were married.

 

2. The child received over half of his or her support for the year from the parents.

3. The child is in the custody of one or both parents for more than half of 2016.

4. Either of the following statements is true.

 

a. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332.

b. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2016 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2016.

For details, see Pub. 501. If a child is treated as the qualifying child of the noncustodial parent under this special rule for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. However, only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC. For details and examples, see Applying the tiebreaker rules to divorced or separated parents (or 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 following statements are true.

 

1. You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Or, you are that person's brother, sister, half brother, half sister, 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 student, and younger than that person (or that person's spouse, if the person files jointly), or

c. Permanently and totally disabled, regardless of age.

 

3. You lived with that person in the United States for more than half of the year.

4. You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid).

 

For more details about the tests to be a qualifying child, see Rule 8.

If you are a qualifying child of another taxpayer, you cannot claim the EIC. This is true even if the person for whom you are a qualifying child doesn't claim the EIC or meet all of the rules to claim the EIC. Put "No" beside line 66a (Form 1040A).

Example. You and your daughter lived with your mother 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 mother. She can claim the EIC if she meets all the other requirements. Because you are your mother's qualifying child, you cannot claim the EIC. This is so even if your mother cannot 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 withheld or estimated tax paid.

 

Example 1--Return not required. The facts are the same as in the last example except your mother had no gross income, isn't required to file a 2016 tax return, and doesn't file a 2016 tax return. As a result, you aren't your mother's qualifying child. You can claim the EIC if you meet all the other requirements to do so.

Example 2--Return filed to get refund of tax withheld. The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. She files a return only to get a refund of the income tax withheld and doesn't claim the EIC or any other tax credits or deductions. As a result, you aren't your mother's qualifying child. You can claim the EIC if you meet all the other requirements to do so.

Example 3--Return filed to get EIC. The facts are the same as in Example 2 except your mother claimed the EIC on her return. Since she filed the return to get the EIC, she isn't filing it only to get a refund of income tax withheld. As a result, you are your mother's qualifying child. You cannot claim the EIC.

3. Rules If You Do Not Have a Qualifying Child

Use this chapter if you don't have a qualifying child and have met all the rules in chapter 1. This chapter discusses Rules 11 through 14. You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child.

You can file Form 1040EZ to claim the EIC without a qualifying child. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next.

If you have a qualifying child. If you meet Rule 8, you have a qualifying child. If you meet Rule 8 and don't claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child.

Rule 11--You Must Be at Least Age 25 but Under Age 65

You must be at least age 25 but under age 65 at the end of 2016. 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 2016. 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, 1951, and before January 2, 1992. If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1951, and before January 2, 1992.

If neither you nor your spouse meets the age test, you cannot claim the EIC. Put "No" next to line 66a (Form 1040), line 42a (Form 1040EZ).

Example 1. You are age 28 and unmarried. You meet the age test.

Example 2--Spouse meets age test. You are married 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 2016, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death.

Your spouse is considered to reach age 25 on the day before his or her 25th birthday. However, the rule for reaching age 65 is different; your spouse reaches age 65 on his or her 65th birthday.

Even if your spouse was born before January 2, 1992, he or she isn't considered at least age 25 at the end of 2016 unless he or she was at least age 25 at the time of death.

Example 1. You are married and filing a joint return with your spouse who died in August 2016. You are age 67. Your spouse would have become age 65 in November 2016. Because your spouse was under age 65 when she died, you meet the age test.

Example 2. Your spouse was born on February 14, 1991, and died on February 13, 2016. Your spouse is considered age 25 at the time of death. However, if your spouse died on February 12, 2016, your spouse isn't considered age 25 at the time of death and isn't at least age 25 at the end of 2016.

Death of taxpayer. A taxpayer who died in 2016 meets the age test if the taxpayer was at least age 25 but under age 65 at the time of death.

A taxpayer is considered to reach age 25 on the day before his or her 25th birthday. However, the rule for reaching age 65 is different; a taxpayer reaches age 65 on his or her 65th birthday.

Even if the taxpayer was born before January 2, 1992, he or she isn't considered at least age 25 at the end of 2016 unless he or she was at least age 25 at the time of death.

Rule 12--You Cannot Be the Dependent of Another Person

If you aren't filing a joint return, you meet this rule if:

 

• You checked box 6a on 1040A, or

• You didn't check the "You" box on line 5 of Form 1040EZ, and you entered $10,350 on that line.

 

If you are filing a joint return, you meet this rule if:

 

• You checked both box 6a and box 6b on Form 1040 or 1040A, or

• You and your spouse didn't check either the "You" box or the "Spouse" box on line 5 of Form 1040EZ, and you entered $20,700 on that line.

 

If you aren't sure whether someone else can claim you as a dependent, get Pub. 501 and read the rules for claiming a dependent.

If someone else can claim you as a dependent on his or her return, but doesn't, you still cannot claim the credit.

Example 1. In 2016, you were age 25, single, and living at home with your parents. You worked and weren't a student. You earned $7,500. Your parents cannot claim you as a dependent. When you file your return, you claim an exemption for yourself by not checking the "You" box on line 5 of your Form 1040EZ and by entering $10,350 on that line. You meet this rule. You can claim the EIC if you meet all the other requirements.

Example 2. The facts are the same as in Example 1, except that you earned $2,000. Your parents can claim you as a dependent but decide not to. You don't meet this rule. You cannot claim the credit because your parents could have claimed you as a dependent.

Joint returns. You generally cannot be claimed as a dependent 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 withheld. You are 26 years old. You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Neither you nor your wife is required to file a tax return. You don't have a child. Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Your parents aren't disqualified from claiming an exemption for you just because you filed a joint return. They can claim exemptions for you and your wife if all the other tests to do so are met.

Example 2--Return filed to get EIC. The facts are the same as in Example 1 except no taxes were taken out of your pay. Also, you and your wife aren't required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Because claiming the EIC is your reason for filing the return, you aren't filing it only to claim a refund of income tax withheld or estimated tax paid. Your parents cannot claim an exemption for either you or your wife.

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 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 student, and younger than that person (or that person's spouse, if the person files jointly), or

c. Permanently and totally disabled, regardless of age.

 

3. You lived with that person in the United States for more than half of the year.

4. You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid).

 

For more details about the tests to be a qualifying child, see Rule 8.

If you are a qualifying child of another taxpayer, you cannot claim the EIC. This is true even if the person for whom you are a qualifying child doesn't claim the EIC or meet all of the rules to claim the EIC. Put "No" next to line 66a (Form 1040A), or line 8a (Form 1040EZ).

Example. You lived with your mother all year. You are age 26, unmarried, and permanently and totally disabled. Your only income was from a community center where you went three days a week to answer telephones. You earned $5,000 for the year and provided more than half of your own support. Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. She can claim the EIC if she meets all the other requirements. Because you are a qualifying child of your mother, you cannot claim the EIC. This is so even if your mother cannot or doesn't claim the EIC.

Joint returns. You generally cannot 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 taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return.

Child of person not required to file a return. You aren't the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests isn't required to file an income tax return and either:

 

• Doesn't file an income tax return, or

• Files a return only to get a refund of income tax withheld or estimated tax paid.

 

Example 1--Return not required. You lived all year with your father. You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. You have no other income, no children, and provided more than half of your own support. Your father had no gross income, isn't required to file a 2016 tax return, and doesn't file a 2016 tax return. As a result, you aren't your father's qualifying child. You can claim the EIC if you meet all the other requirements to do so.

Example 2--Return filed to get refund of tax withheld. The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. He files a return only to get a refund of the income tax withheld and doesn't claim the EIC or any other tax credits or deductions. As a result, you aren't your father's qualifying child. You can claim the EIC if you meet all the other requirements to do so.

Example 3--Return filed to get EIC. The facts are the same as in Example 2 except your father claimed the EIC on his return. Since he filed the return to get the EIC, he isn't filing it only to get a refund of income tax withheld. As a result, you are your father's qualifying child. You cannot claim the EIC.

Rule 14--You Must Have Lived in the United States More Than Half of the Year

Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year.

If it wasn't, put "No" next to line 66a (Form 1040), line 42a (Form 1040EZ).

United States. This means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. possessions such as Guam.

Homeless shelter. Your home can be any location where you regularly live. You don't need a traditional home. If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule.

Military personnel stationed outside the United States. U.S. military personnel stationed outside the United 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:

 

• $47,955 ($53,505 for married filing jointly) if you have three or more qualifying children,

• $44,648 ($50,198 for married filing jointly) if you have two qualifying children,

• $39,296 ($44,846 for married filing jointly) if you have one qualifying child, or

• $14,880 ($20,430 for married filing jointly) if you don't have a qualifying child.

 

Earned Income

Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent 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 chapter 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 figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions.

Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 66a and 66b or the Form 1040A instructions for lines 42a and 42b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b.

When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040EZ). You will then reduce that amount by any amount included on that line and described in the following list.

 

Scholarship or fellowship grants not reported on a Form W-2. A scholarship or fellowship grant that wasn't reported to you on a Form W-2 isn't considered earned income for the earned income credit.

Inmate's income. Amounts received for work performed while an inmate in a penal institution aren't earned income for the earned income credit. This includes amounts received for work performed while in a work release program or while in a halfway house. If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040A) or line 1 (Form 1040EZ), put "PRI" and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ).

Pension or annuity from deferred compensation plans. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan isn't considered earned income for the earned income credit. If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040EZ), put "DFC" and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). This amount may be reported in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity.

Medicaid waiver payments. Medicaid waiver payments you exclude from income aren't earned income for the earned income credit. These are payments received for providing nonmedical support services under a plan of care to someone in your home. If these payments were incorrectly reported to you in box 1 of Form(s) W-2 and you included them in the total on Form 1040, line 7, because you couldn't get a corrected Form W-2, report them as described in the instructions for Form 1040, line 21. For more information about these payments, see Pub. 525.

 

Clergy. If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 instructions for lines 66a and 66b. Put "Clergy" on the dotted line next to line 66a (Form 1040).

Church employees. A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. If you received wages as a church employee and included any amount on both line 5a of Schedule SE and line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result on line 1 of the worksheet in Step 5 of the Form 1040 instructions for lines 66a and 66b.

Nontaxable combat pay. You can elect to include your nontaxable combat pay in earned income for the earned income credit. If you make the election, you must include in earned income all nontaxable combat pay you received.

If you are 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 income 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 decreases 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 pay is equal to or more than these amounts, you will not benefit from including your combat pay in your earned income.

 

• $6,600 if you have no children.

• $9,900 if you have one child.

• $13,900 if you have two or more children.

 

The following examples illustrate the effect of including nontaxable combat pay in earned income for the EIC.

Example 1--Election increases the EIC. George and Janice are married and will file a joint return. They have one qualifying child. George was in the military and earned $15,000 ($5,000 taxable wages + $10,000 nontaxable combat pay). Janice worked part of the year and earned $2,000. Their taxable earned income and AGI are $7,000. George and Janice qualify for the EIC and fill out the EIC Worksheet and Schedule EIC.

When they complete the EIC Worksheet without adding the nontaxable combat pay to their earned income, they find their credit to be $2,389. When they complete the EIC Worksheet with the nontaxable combat pay added to their earned income, they find their credit to be $3,373. Because making the election will increase their EIC, they elect to add the nontaxable combat pay to their earned income for the EIC. They enter $3,373 on line 42a of their Form 1040A and enter the amount of their nontaxable combat pay on line 42b.

Example 2--Election doesn't increase the EIC. The facts are the same as Example 1 except George had nontaxable combat pay of $24,000. When George and Janice add their nontaxable combat pay to their earned income, they find their credit to be $2,209. Because the credit they can get if they don't add the nontaxable combat pay to their earned income is $2,389, they decide not to make the election. They enter $2,389 on line 42a of their Form 1040A.

IRS Will Figure the EIC for You

The IRS will figure your EIC for you if you follow the instructions in Figure B.

CAUTION: 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 applies to you. If your credit was reduced or disallowed for any year after 1996, the rules in chapter 5 may apply as well.

TIP: If you want the IRS to figure your income tax, see chapter 30 of Pub. 17, Your Federal Income Tax.

How To Figure the EIC Yourself

To figure the EIC yourself, use the EIC Worksheet in the instructions for the form you are using (Form 1040A, or Form 1040EZ). If you have a qualifying child, complete Schedule EIC (discussed later in this chapter) and attach it to your tax return.

If you want the IRS to figure your EIC for you, see IRS Will Figure the EIC for You, earlier.

Special Instructions for Form 1040 Filers

If you file Form 1040, you will need to decide whether to use EIC Worksheet A or EIC Worksheet B to figure the amount of your EIC. This section explains how to use these worksheets and how to report the EIC on your return.

EIC Worksheet A. Use EIC Worksheet A if you were not self-employed at any time in 2016 and aren't a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C or C-EZ.

EIC Worksheet B. Use EIC Worksheet B if you were self-employed at any time in 2016 or are a member of the clergy, a church employee who files Schedule SE, or a statutory employee filing Schedule C or C-EZ. If any of the following situations apply to you, read the paragraph and then complete EIC Worksheet B.

Net earnings from self-employment of $400 or more. If your net earnings from self-employment are $400 or more, be sure to correctly fill out Schedule SE (Form 1040) and pay the proper amount of self-employment tax. If you don't, you may not get all the EIC you are entitled to.

CAUTION: When figuring your net earnings from self-employment, you must claim all your allowable business expenses.

 

[The following graphic has not been reproduced:

 

Figure B. Steps To Follow To Have the IRS Figure Your EIC]

 

 

When to use the optional methods of figuring net earnings. Using the optional methods on Schedule SE to figure your net earnings from self-employment may qualify you for the EIC or give you a larger credit. If your net earnings (without using the optional methods) are less than $5,040, see the instructions for Schedule SE for details about the optional methods.

When both spouses have self-employment income. 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-employment.

3. You or your spouse file a Schedule SE and the other spouse doesn't file Schedule SE.

 

Statutory employees. Statutory employees report wages and expenses on Schedule C or C-EZ. They don't file Schedule SE. If you are a statutory employee, enter the amount from line 1 of Schedule C or C-EZ in Part 3 when you complete EIC Worksheet B.

Schedule EIC

You must complete Schedule EIC and attach it to your tax return if you have a qualifying child and are claiming the EIC. Schedule EIC provides the IRS with information about your qualifying children, including their names, ages, SSNs, relationship to you, and the amount of time they lived with you during the year. An example of a filled-in Schedule EIC is shown in chapter 6.

CAUTION: If you are required to complete and attach Schedule EIC but don't, it will take longer to process your return and issue your refund.

5. Disallowance of the EIC

CAUTION: If your earned income credit (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 2016.

This chapter is for people whose earned income credit (EIC) for any year after 1996 was denied or reduced by the IRS. If this applies to you, you may need to complete Form 8862, Information To Claim Earned Income Credit After Disallowance, and attach it to your 2016 return to claim the credit for 2016. This chapter explains when you need to attach Form 8862. For more information, see Form 8862 and its instructions.

This chapter also explains the rules for certain people who cannot 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) below is true.

 

1. After your EIC was reduced or disallowed in the earlier year:

 

a. You filed Form 8862 in a later year and your EIC for that later year was allowed, and

b. Your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.

 

2. You are taking the EIC without a qualifying child for 2016 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 chapter.

The date on which your EIC was denied and the date on which you file your 2016 return affect whether you need to attach Form 8862 to your 2016 return or to a later return. The following examples demonstrate whether Form 8862 is required for 2016 or 2017.

Example 1--Form 8862 required for 2016. You filed your 2015 tax return in March 2016 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 2016, you received a statutory notice of deficiency telling you that an adjustment would be made and tax assessed unless you filed a petition with the Tax Court within 90 days. You didn't act on this notice within 90 days. Therefore, your EIC was denied in December 2016. To claim the EIC with a qualifying child on your 2016 return, you must complete and attach Form 8862 to that return. However, to claim the EIC without a qualifying child on your 2016 return, you don't need to file Form 8862.

Example 2--Form 8862 required for 2017. The facts are the same as in the previous example except that you received the statutory notice of deficiency in February 2017. Because the 90-day period referred to in the statutory notice isn't over when you are ready to file your return for 2016, you shouldn't attach Form 8862 to your 2016 return. However, to claim the EIC with a qualifying child for 2017, you must complete and attach Form 8862 to your return for that year. To claim the EIC without a qualifying child for 2017, 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 example, if your arithmetic is incorrect, the IRS can correct it. If you don't provide a correct social security number, the IRS can deny the EIC. These kinds of errors are called math or clerical errors.

Omission of Form 8862. If you are required to attach Form 8862 to your 2016 tax return, and you claim the EIC without attaching a completed Form 8862, your claim will be automatically denied. This is considered a math or clerical error. You won't be permitted to claim the EIC without a completed Form 8862.

Additional documents may be required. You may have to provide the IRS with additional documents or information 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 intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. If your error was due to fraud, then you cannot claim the EIC for the next 10 years. The date on which your EIC was denied and the date on which you file your 2016 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 2015 tax return, which you filed in March 2016. 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 2016, 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 2016. You cannot claim the EIC for tax year 2016 or 2017. To claim the EIC on your return for 2018, 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 2015 EIC was not denied until after you filed your 2016 return. You cannot claim the EIC for tax year 2017 or 2018. To claim the EIC on your return for 2019 you must complete and attach Form 8862 to your return for that year.

Example 5--Cannot claim EIC for 10 years. You claimed the EIC on your 2015 tax return, which you filed in February 2016. The IRS determined you weren't entitled to the EIC and that your error was due to fraud. In September 2016, 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 2016. You cannot claim the EIC for tax years 2016 through 2025. To claim the EIC on your return for 2026, you must complete and attach Form 8862 to your return for that year.

6. Detailed Examples

The next few pages contain two detailed examples (with a filled-in Schedule EIC and EIC Worksheet) that may be helpful if you have questions about claiming the EIC.

Example 1--Sharon Rose

Sharon Rose is age 63 and retired. She received $7,000 in social security benefits during the year and $9,000 from a part-time job. She also received a taxable pension of $6,400. Sharon had no other income. Her AGI on line 22 of Form 1040A is $15,400 ($9,000 + $6,400).

Sharon isn't married and lived alone in the United States for the entire year. She cannot be claimed as a dependent on anyone else's return. She doesn't have any investment income and doesn't have a qualifying child.

Sharon reads the steps for eligibility in her Form 1040A instructions. In Step 1 she discovers that, because her AGI ($15,400) isn't less than $14,880, she cannot take the EIC. She completes the rest of her Form 1040A and files it with the IRS.

Example 2--Cynthia and Jerry Grey

Cynthia and Jerry Grey have two children, Kirk, age 9, and Susanne, age 7. The children lived with Cynthia and Jerry for all of 2016. Cynthia earned wages of $15,000 and Jerry had wages of $10,000. The Greys received $525 in interest on their savings account. They had no other income in 2016.

Cynthia and Jerry have the 2016 Form 1040A and instructions. They want to see if they qualify for the EIC, so they follow the steps in the instructions for lines 42a and 42b.

Step 1. The amount Cynthia and Jerry entered on Form 1040A, line 22, was $25,525. They both have valid social security numbers (SSNs), which they have had for many years. They will file a joint return. Neither Cynthia nor Jerry is a nonresident alien. Therefore, the answers they give to the questions in Step 1 allow them to proceed to Step 2.

Step 2. The only investment income the Greys have is their $525 interest income. That amount isn't more than $3,400, so they answer "No" to the second question in Step 2 and go to Step 3.

Step 3. Their children, Kirk and Susanne, meet the relationship, age, residency, and joint return tests to be Cynthia and Jerry's qualifying children, so Cynthia and Jerry answer "Yes" to the first question in Step 3. Kirk and Susanne aren't qualifying children of anyone else. Both children have valid SSNs, which they got soon after birth. Cynthia and Jerry are filing a joint return, so they answer "Yes" to the second question in Step 3. This means they can skip question 3 and Step 4 and go to Step 5.

Step 5. Cynthia and Jerry figure their earned income to be $25,000, the amount of their combined wages. This is less than $50,198, so they go to Step 6 to figure their credit.

Step 6. Cynthia and Jerry want to figure their EIC themselves, so they complete the EIC Worksheet in the Form 1040A instructions (shown later).

Completing the EIC Worksheet. Cynthia and Jerry complete their worksheet as follows.

 

1. Cynthia and Jerry enter their total earned income ($25,000) on line 1.

2. To find their credit, they go to the EIC Table (shown later in this publication). The part of the EIC Table they use is included as part of this example. They find their earned income of $25,000 in the range of $25,000 to $25,050. They follow this line across to the column Two children under Married filing jointly and find $5,301. They enter $5,301 on line 2.

3. They enter on line 3 their AGI ($25,525) and see that it is different from the amount on line 1.

4. They look up $25,525 in the EIC Table and enter the amount of $5,196 on line 5.

5. They enter $5,196 on line 6. This is the smaller of the line 2 amount ($5,301) and the line 5 amount ($5,196).

6. The Greys enter $5,196 on line 42a of their Form 1040A. They will now complete Schedule EIC (shown later) and attach it to their return. They will keep the EIC Worksheet for their records.

 

Excerpt from EIC Table for Example 2

 ----------------------------------------------------------------------

 

                                     And your filing status is --

 

                             ------------------------------------------

 

                             Single, head of household, or qualifying

 

                             widow(er) and you have --

 

 If the amount you are

 

 looking up from the          No         One      Two        Three

 

 worksheet is --              Children   Child    Children   Children

 

 ----------------------------------------------------------------------

 

 At least   But less than                Your credit is --

 

 ----------------------------------------------------------------------

 

   25,000        25,050         0        2,281     4,133      4,829

 

   25,050        25,100         0        2,273     4,122      4,819

 

   25,100        25,150         0        2,265     4,111      4,808

 

   25,150        25,200         0        2,257     4,101      4,797

 

 ----------------------------------------------------------------------

 

   25,200        25,250         0        2,249     4,090      4,787

 

   25,250        25,300         0        2,241     4,080      4,776

 

   25,300        25,350         0        2,233     4,069      4,766

 

   25,350        25,400         0        2,225     4,059      4,755

 

 ----------------------------------------------------------------------

 

   25,400        25,450         0        2,217     4,048      4,745

 

   25,450        25,500         0        2,209     4,038      4,734

 

   25,500        25,550         0        2,201     4,027      4,724

 

   25,550        25,600         0        2,193     4,017      4,713

 

 ----------------------------------------------------------------------

 

   25,600        25,650         0        2,185     4,006      4,703

 

   25,650        25,700         0        2,177     3,996      4,692

 

   25,700        25,750         0        2,169     3,985      4,682

 

   25,750        25,800         0        2,161     3,975      4,671

 

 ----------------------------------------------------------------------

 

 [Table Continued]

 

 ----------------------------------------------------------------------

 

                                     And your filing status is --

 

                             ------------------------------------------

 

                             Married filing jointly and you have --

 

 If the amount you are

 

 looking up from the          No         One      Two        Three

 

 worksheet is --              Children   Child    Children   Children

 

 ----------------------------------------------------------------------

 

 At least   But less than                Your credit is --

 

 ----------------------------------------------------------------------

 

   25,000        25,050         0        3,167     5,301      5,998

 

   25,050        25,100         0        3,159     5,291      5,987

 

   25,100        25,150         0        3,151     5,280      5,977

 

   25,150        25,200         0        3,143     5,270      5,966

 

 ----------------------------------------------------------------------

 

   25,200        25,250         0        3,135     5,259      5,956

 

   25,250        25,300         0        3,128     5,249      5,945

 

   25,300        25,350         0        3,120     5,238      5,935

 

   25,350        25,400         0        3,112     5,228      5,924

 

 ----------------------------------------------------------------------

 

   25,400        25,450         0        3,104     5,217      5,914

 

   25,450        25,500         0        3,096     5,207      5,903

 

   25,500        25,550         0        3,088     5,196      5,893

 

   25,550        25,600         0        3,080     5,186      5,882

 

 ----------------------------------------------------------------------

 

   25,600        25,650         0        3,072     5,175      5,872

 

   25,650        25,700         0        3,064     5,164      5,861

 

   25,700        25,750         0        3,056     5,154      5,850

 

   25,750        25,800         0        3,048     5,143      5,840

 

 ----------------------------------------------------------------------

 

 

Filled-in EIC Worksheet -- Cynthia and Jerry Grey

Earned Income Credit (EIC) Worksheet -- Lines 42a and 42b

 Keep for Your Records

 

 ----------------------------------------------------------------------

 

 Part 1:     1. Enter your earned income from Step

 

 All Filers     5.                                    1 25,000

 

                ----------------------------------------------

 

             2. Look up the amount on line 1 in the EIC Table

 

                to find the credit. Be sure you use the

 

                correct column for your filing status and the

 

                number of children you have. Enter the credit

 

                here.                                           2 5,301

 

                If line 2 is zero, STOP You cannot

 

                take the credit. Enter "No" to the

 

                left of the entry space for line

 

                42a.

 

                ----------------------------------------------

 

             3. Enter the amount from Form 1040A,

 

                line 22.                              3 25,525

 

                ----------------------------------------------

 

             4. Are the amounts on lines 3 and 1 the same?

 

                [ ] Yes. Skip line 5; enter the amount from

 

                    line 2 on line 6.

 

                [X] No.  Go to line 5.

 

 ----------------------------------------------------------------------

 

 Part 2:     5. If you have:

 

 Filers Who

 

 Answered        • No qualifying children, is the amount on

 

 "No" on           line 3 less than $8,300 ($13,850 if married

 

 Line 4            filing jointly)?

 

                 • 1 or more qualifying children, is the

 

                   amount on line 3 less than $18,200

 

                   ($23,750 if married filing jointly)?

 

                [ ] Yes. Leave line 5 blank; enter the amount

 

                    from line 2 on line 6.

 

                [X] No.  Look up the amount on line 3 in the

 

                    EIC Table to find the credit. Be sure you

 

                    use the correct column for your filing

 

                    status and the number of children you

 

                    have. Enter the credit here.                5 5,196

 

                         Look at the amounts on lines 5 and 2.

 

                         Then, enter the smaller amount on

 

                         line 6.

 

 ----------------------------------------------------------------------

 

 Part 3:     6. This is your earned income credit.              6 5,196

 

 Your

 

 Earned         Reminder --                                     Enter

 

 Income                                                         this

 

 Credit        If you have a qualifying child, complete and     amount

 

               attach Schedule EIC.                             on

 

                                                                Form

 

                                                                1040A,

 

                                                                line

 

                                                                42a.

 

                ----------------------------------------------

 

                CAUTION: If your EIC for a year after 1996 was

 

                reduced or disallowed, see Form 8862, who must

 

                file, earlier, to find out if you must file

 

                Form 8862 to take the credit for 2016.

 

 ----------------------------------------------------------------------

 

[The following graphic has not been reproduced:

 

2016 Greys' Example Schedule EIC (Form 1040A or 1040), Earned Income Credit]

 

 

7. How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.

Preparing and filing your tax return. Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, the elderly, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov and click on the Filing tab to see your options for preparing and filing your return which include the following.

 

Free File. Go to IRS.gov/freefile. See if you qualify to use brand-name software to prepare and e-file your federal tax return for free.

VITA. Go to IRS.gov/vita, download the free IRS2Go app, or call 1-800-906-9887 to find the nearest VITA location for free tax preparation.

TCE. Go to IRS.gov/tce, download the free IRS2Go app, or call 1-888-227-7669 to find the nearest TCE location for free tax preparation.

 

Getting answers to your tax law questions. On IRS.gov get answers to your tax questions anytime, anywhere.

 

• Go to IRS.gov/help or IRS.gov/letushelp pages for a variety of tools that will help you get answers to some of the most common tax questions.

• Go to IRS.gov/ita for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.

• Go to IRS.gov/pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2016 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML or as a PDF or, better yet, download it to your mobile device to enjoy eBook features.

• You may also be able to access tax law information in your electronic filing software.

 

Getting tax forms and publications. Go to IRS.gov/forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/orderforms to place an order and have forms mailed to you within 10 business days.

Using direct deposit. The fastest way to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.

Delayed refund for returns claiming certain credits. Due to changes in the law, the IRS can't issue refunds before February 15, 2017, for returns that claim the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

Getting a transcript or copy of a return. The quickest way to get a copy of your tax transcript is to go to IRS.gov/transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can:

 

• Order your transcript by calling 1-800-908-9946.

• Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov).

 

Using online tools to help prepare your return. Go to IRS.gov/tools for the following.

 

• The Earned Income Tax Credit Assistant (IRS.gov/eic) determines if you are eligible for the EIC.

• The Online EIN Application (IRS.gov/ein) helps you get an employer identification number.

• The IRS Withholding Calculator (IRS.gov/w4app) estimates the amount you should have withheld from your paycheck for federal income tax purposes.

• The First Time Homebuyer Credit Account Look-up (IRS.gov/homebuyer) tool provides information on your repayments and account balance.

• The Sales Tax Deduction Calculator (IRS.gov/salestax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040), choose not to claim state and local income taxes, and you didn't save your receipts showing the sales tax you paid.

 

Resolving tax-related identity theft issues.

 

• The IRS doesn't initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

• Go to IRS.gov/idprotection for information and videos.

• If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/id to learn what steps you should take.

 

Checking on the status of your refund.

 

• Go to IRS.gov/refunds.

• Due to changes in the law, the IRS can't issue refunds before February 15, 2017, for returns that claim the EIC or the ACTC. This applies to the entire refund, not just the portion associated with these credits.

• Download the official IRS2Go app to your mobile device to check your refund status.

• Call the automated refund hotline at 1-800-829-1954.

 

Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/payments to make a payment using any of the following options.

 

IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit or credit card: Choose an approved payment processor to pay online, by phone, and by mobile device.

Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software or through a tax professional.

Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

Check or money order: Mail your payment to the address listed on the notice or instructions.

Cash: If cash is your only option, you may be able to pay your taxes at a participating retail store.

 

What if I can't pay now? Go to IRS.gov/payments for more information about your options.

 

• Apply for an online payment agreement (IRS.gov/opa) to meet your tax obligation in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

• Use the Offer in Compromise Pre-Qualifier (IRS.gov/oic) to see if you can settle your tax debt for less than the full amount you owe.

 

Checking the status of an amended return. Go to IRS.gov and click on Where's My Amended Return? (IRS.gov/wmar) under the "Tools" bar to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it show up in our system and processing it can take up to 16 weeks.

Understanding an IRS notice or letter. Go to IRS.gov/notices to find additional information about responding to an IRS notice or letter.

Contacting your local IRS office. Keep in mind, many questions can be resolved on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/letushelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can't be handled online or by phone. All TACs now provide service by appointment so you'll know in advance that you can get the service you need without waiting. Before you visit, go to IRS.gov/taclocator to find the nearest TAC, 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."

Watching IRS videos. The IRS Video portal (IRSvideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.

Getting tax information in other languages. For taxpayers whose native language isn't English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.

 

Spanish (IRS.gov/spanish).

Chinese (IRS.gov/chinese).

Vietnamese (IRS.gov/vietnamese).

Korean (IRS.gov/korean).

Russian (IRS.gov/russian).

 

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What Can the Taxpayer Advocate Service Do For You?

We can help you resolve problems that you can't resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

 

• Your problem is causing financial difficulty for you, your family, or your business,

• You face (or your business is facing) an immediate threat of adverse action, or

• You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.

 

How Can You Reach Us?

We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate's number is in your local directory and at taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.

How Can You Learn About Your Taxpayer Rights?

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How Else Does the Taxpayer Advocate Service Help Taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/sams.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To find a clinic near you, visit IRS.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List.

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:                                   [ ]   [ ]

 

     • $14,880 ($20,430 for married filing jointly) if you

 

       don't have a qualifying child,

 

     • $39,296 ($44,846 for married filing jointly) if you

 

       have one qualifying child,

 

     • $44,648 ($50,198 for married filing jointly) if you

 

       have two qualifying children, or

 

     • $47,955 ($53,505 for married filing jointly) if you

 

       have more than two qualifying children?

 

     (See Rule 1.)

 

  2. Do you and your spouse each have a valid SSN that you

 

     got by the due date of your 2016 return (including

 

     extensions)? (See Rule 2.)                               [ ]   [ ]

 

  3. Is your filing status married filing jointly, head of

 

     household, qualifying widow(er), or single? (See Rule

 

     3.)                                                      [ ]   [ ]

 

     Caution: If you or your spouse is a nonresident alien,

 

     answer "Yes" only if your filing status is married

 

     filing jointly. (See Rule 4.)

 

  4. Answer "Yes" if you aren't filing Form 2555 or

 

     Form 2555-EZ. Otherwise, answer "No." (See Rule 5.)      [ ]   [ ]

 

  5. Is your investment income $3,400 or less? (See Rule 6.)  [ ]   [ ]

 

  6. Is your total earned income at least $1 but less than:   [ ]   [ ]

 

     • $14,880 ($20,430 for married filing jointly) if you

 

       don't have a qualifying child,

 

     • $39,296 ($44,846 for married filing jointly) if you

 

       have one qualifying child,

 

     • $44,648 ($50,198 for married filing jointly) if you

 

       have two qualifying children, or

 

     • $47,955 ($53,505 for married filing jointly) if you

 

       have more than two qualifying children?

 

     (See Rules 7 and 15.)

 

  7. Answer "Yes" if (a) you aren't a qualifying child of

 

     another taxpayer or (b) you are filing a joint return.

 

     Otherwise, answer "No." (See Rules 10 and 13.)           [ ]   [ ]

 

     STOP: If you have a qualifying child, answer questions

 

     8 and 9 and skip 10-12. If you don't have a qualifying

 

     child, skip questions 8 and 9 and answer 10-12.*

 

  8. Does your child meet the relationship, age, residency,

 

     and joint return tests for a qualifying child and have

 

     a valid SSN that he or she got by the due date of your

 

     2016 return (including extensions)? (See Rule 8.)        [ ]   [ ]

 

  9. Is your child a qualifying child only for you? Answer

 

     "Yes" if (a) your qualifying child doesn't meet the

 

     tests to be a qualifying child of any other person or

 

     (b) your qualifying child meets the tests to be a

 

     qualifying child of another person but you are the

 

     person entitled to treat the child as a qualifying

 

     child under the tiebreaker rules explained in Rule 9.

 

     Answer "No" if the other person is the one entitled to

 

     treat the child as a qualifying child under the

 

     tiebreaker rules.                                        [ ]   [ ]

 

 10. Were you (or your spouse if filing a joint return) at

 

     least age 25 but under age 65 at the end of 2016? (See

 

     Rule 11.)                                                [ ]   [ ]

 

 11. Answer "Yes" if (a) you cannot be claimed as a

 

     dependent on anyone else's return or (b) you are filing

 

     a joint return. Otherwise, answer "No." (See Rule 12.)   [ ]   [ ]

 

 12. Was your main home (and your spouse's if filing a joint

 

     return) in the United States for more than half the

 

     year? (See Rule 14.)                                     [ ]   [ ]

 

 * PERSONS WITH A QUALIFYING CHILD: If you answered "Yes" to questions

 

 1 through 9, you can claim the EIC. (If you have more than one child,

 

 you can claim the EIC as long as you answer "Yes" to questions 1

 

 through 7 and can answer "Yes" to questions 8 and 9 for at least one

 

 child.) Remember to fill out Schedule EIC and attach it to your

 

 Form 1040EZ. If you answered

 

 "Yes" to questions 1 through 7 and "No" to question 8, answer

 

 questions 10 through 12 to see if you can claim the EIC without a

 

 qualifying child.

 

 PERSONS WITHOUT A QUALIFYING CHILD: If you answered "Yes" to questions

 

 1 through 7, and 10 through 12, you can claim the EIC.

 

 If you answered "No" to any question that applies to you: You cannot

 

 claim the EIC.

 

 ----------------------------------------------------------------------

 

 

2016 Earned Income Credit (EIC) Table

Caution. This is not a tax table.

 

1. To find your credit, read down the "At least - But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet.

2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet.

 

Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.

 ---------------------------------------------------------------

 

                           And your filing status is --

 

                           -------------------------------------

 

 If the amount you are     Single, head of household, or

 

 looking up from the       qualifying widow(er) and

 

 worksheet is --           the number of children you have is --

 

 ---------------------------------------------------------------

 

                                  0      1      2      3

 

 ---------------------------------------------------------------

 

              But less

 

 At least     than                    Your credit is --

 

 ---------------------------------------------------------------

 

 2,400        2,450              186    825    970   1,091

 

 2,450        2,500              189    842    990   1,114

 

 ---------------------------------------------------------------

 

 

 ---------------------------------------------------------------------

 

                                     And your filing status is --

 

                               ---------------------------------------

 

 If the amount you             Single, head of household,

 

 are looking up from           or qualifying widow(er) and

 

 the worksheet is --           you have is --

 

 ---------------------------------------------------------------------

 

                                 0          1          2          3

 

 ---------------------------------------------------------------------

 

                 But less

 

 At least          than                 Your credit is --

 

 ---------------------------------------------------------------------

 

        $1            $50          $2         $9        $10        $11

 

        50            100           6         26         30         34

 

       100            150          10         43         50         56

 

       150            200          13         60         70         79

 

       200            250          17         77         90        101

 

       250            300          21         94        110        124

 

       300            350          25        111        130        146

 

       350            400          29        128        150        169

 

       400            450          33        145        170        191

 

       450            500          36        162        190        214

 

       500            550          40        179        210        236

 

       550            600          44        196        230        259

 

       600            650          48        213        250        281

 

       650            700          52        230        270        304

 

       700            750          55        247        290        326

 

       750            800          59        264        310        349

 

       800            850          63        281        330        371

 

       850            900          67        298        350        394

 

       900            950          71        315        370        416

 

       950          1,000          75        332        390        439

 

     1,000          1,050          78        349        410        461

 

     1,050          1,100          82        366        430        484

 

     1,100          1,150          86        383        450        506

 

     1,150          1,200          90        400        470        529

 

     1,200          1,250          94        417        490        551

 

     1,250          1,300          98        434        510        574

 

     1,300          1,350         101        451        530        596

 

     1,350          1,400         105        468        550        619

 

     1,400          1,450         109        485        570        641

 

     1,450          1,500         113        502        590        664

 

     1,500          1,550         117        519        610        686

 

     1,550          1,600         120        536        630        709

 

     1,600          1,650         124        553        650        731

 

     1,650          1,700         128        570        670        754

 

     1,700          1,750         132        587        690        776

 

     1,750          1,800         136        604        710        799

 

     1,800          1,850         140        621        730        821

 

     1,850          1,900         143        638        750        844

 

     1,900          1,950         147        655        770        866

 

     1,950          2,000         151        672        790        889

 

     2,000          2,050         155        689        810        911

 

     2,050          2,100         159        706        830        934

 

     2,100          2,150         163        723        850        956

 

     2,150          2,200         166        740        870        979

 

     2,200          2,250         170        757        890      1,001

 

     2,250          2,300         174        774        910      1,024

 

     2,300          2,350         178        791        930      1,046

 

     2,350          2,400         182        808        950      1,069

 

     2,400          2,450         186        825        970      1,091

 

     2,450          2,500         189        842        990      1,114

 

     2,500          2,550         193        859      1,010      1,136

 

     2,550          2,600         197        876      1,030      1,159

 

     2,600          2,650         201        893      1,050      1,181

 

     2,650          2,700         205        910      1,070      1,204

 

     2,700          2,750         208        927      1,090      1,226

 

     2,750          2,800         212        944      1,110      1,249

 

     2,800          2,850         216        961      1,130      1,271

 

     2,850          2,900         220        978      1,150      1,294

 

     2,900          2,950         224        995      1,170      1,316

 

     2,950          3,000         228      1,012      1,190      1,339

 

     3,000          3,050         231      1,029      1,210      1,361

 

     3,050          3,100         235      1,046      1,230      1,384

 

     3,100          3,150         239      1,063      1,250      1,406

 

     3,150          3,200         243      1,080      1,270      1,429

 

     3,200          3,250         247      1,097      1,290      1,451

 

     3,250          3,300         251      1,114      1,310      1,474

 

     3,300          3,350         254      1,131      1,330      1,496

 

     3,350          3,400         258      1,148      1,350      1,519

 

     3,400          3,450         262      1,165      1,370      1,541

 

     3,450          3,500         266      1,182      1,390      1,564

 

     3,500          3,550         270      1,199      1,410      1,586

 

     3,550          3,600         273      1,216      1,430      1,609

 

     3,600          3,650         277      1,233      1,450      1,631

 

     3,650          3,700         281      1,250      1,470      1,654

 

     3,700          3,750         285      1,267      1,490      1,676

 

     3,750          3,800         289      1,284      1,510      1,699

 

     3,800          3,850         293      1,301      1,530      1,721

 

     3,850          3,900         296      1,318      1,550      1,744

 

     3,900          3,950         300      1,335      1,570      1,766

 

     3,950          4,000         304      1,352      1,590      1,789

 

     4,000          4,050         308      1,369      1,610      1,811

 

     4,050          4,100         312      1,386      1,630      1,834

 

     4,100          4,150         316      1,403      1,650      1,856

 

     4,150          4,200         319      1,420      1,670      1,879

 

     4,200          4,250         323      1,437      1,690      1,901

 

     4,250          4,300         327      1,454      1,710      1,924

 

     4,300          4,350         331      1,471      1,730      1,946

 

     4,350          4,400         335      1,488      1,750      1,969

 

     4,400          4,450         339      1,505      1,770      1,991

 

     4,450          4,500         342      1,522      1,790      2,014

 

     4,500          4,550         346      1,539      1,810      2,036

 

     4,550          4,600         350      1,556      1,830      2,059

 

     4,600          4,650         354      1,573      1,850      2,081

 

     4,650          4,700         358      1,590      1,870      2,104

 

     4,700          4,750         361      1,607      1,890      2,126

 

     4,750          4,800         365      1,624      1,910      2,149

 

     4,800          4,850         369      1,641      1,930      2,171

 

     4,850          4,900         373      1,658      1,950      2,194

 

     4,900          4,950         377      1,675      1,970      2,216

 

     4,950          5,000         381      1,692      1,990      2,239

 

     5,000          5,050         384      1,709      2,010      2,261

 

     5,050          5,100         388      1,726      2,030      2,284

 

     5,100          5,150         392      1,743      2,050      2,306

 

     5,150          5,200         396      1,760      2,070      2,329

 

     5,200          5,250         400      1,777      2,090      2,351

 

     5,250          5,300         404      1,794      2,110      2,374

 

     5,300          5,350         407      1,811      2,130      2,396

 

     5,350          5,400         411      1,828      2,150      2,419

 

     5,400          5,450         415      1,845      2,170      2,441

 

     5,450          5,500         419      1,862      2,190      2,464

 

     5,500          5,550         423      1,879      2,210      2,486

 

     5,550          5,600         426      1,896      2,230      2,509

 

     5,600          5,650         430      1,913      2,250      2,531

 

     5,650          5,700         434      1,930      2,270      2,554

 

     5,700          5,750         438      1,947      2,290      2,576

 

     5,750          5,800         442      1,964      2,310      2,599

 

     5,800          5,850         446      1,981      2,330      2,621

 

     5,850          5,900         449      1,998      2,350      2,644

 

     5,900          5,950         453      2,015      2,370      2,666

 

     5,950          6,000         457      2,032      2,390      2,689

 

     6,000          6,050         461      2,049      2,410      2,711

 

     6,050          6,100         465      2,066      2,430      2,734

 

     6,100          6,150         469      2,083      2,450      2,756

 

     6,150          6,200         472      2,100      2,470      2,779

 

     6,200          6,250         476      2,117      2,490      2,801

 

     6,250          6,300         480      2,134      2,510      2,824

 

     6,300          6,350         484      2,151      2,530      2,846

 

     6,350          6,400         488      2,168      2,550      2,869

 

     6,400          6,450         492      2,185      2,570      2,891

 

     6,450          6,500         495      2,202      2,590      2,914

 

     6,500          6,550         499      2,219      2,610      2,936

 

     6,550          6,600         503      2,236      2,630      2,959

 

     6,600          6,650         506      2,253      2,650      2,981

 

     6,650          6,700         506      2,270      2,670      3,004

 

     6,700          6,750         506      2,287      2,690      3,026

 

     6,750          6,800         506      2,304      2,710      3,049

 

     6,800          6,850         506      2,321      2,730      3,071

 

     6,850          6,900         506      2,338      2,750      3,094

 

     6,900          6,950         506      2,355      2,770      3,116

 

     6,950          7,000         506      2,372      2,790      3,139

 

     7,000          7,050         506      2,389      2,810      3,161

 

     7,050          7,100         506      2,406      2,830      3,184

 

     7,100          7,150         506      2,423      2,850      3,206

 

     7,150          7,200         506      2,440      2,870      3,229

 

     7,200          7,250         506      2,457      2,890      3,251

 

     7,250          7,300         506      2,474      2,910      3,274

 

     7,300          7,350         506      2,491      2,930      3,296

 

     7,350          7,400         506      2,508      2,950      3,319

 

     7,400          7,450         506      2,525      2,970      3,341

 

     7,450          7,500         506      2,542      2,990      3,364

 

     7,500          7,550         506      2,559      3,010      3,386

 

     7,550          7,600         506      2,576      3,030      3,409

 

     7,600          7,650         506      2,593      3,050      3,431

 

     7,650          7,700         506      2,610      3,070      3,454

 

     7,700          7,750         506      2,627      3,090      3,476

 

     7,750          7,800         506      2,644      3,110      3,499

 

     7,800          7,850         506      2,661      3,130      3,521

 

     7,850          7,900         506      2,678      3,150      3,544

 

     7,900          7,950         506      2,695      3,170      3,566

 

     7,950          8,000         506      2,712      3,190      3,589

 

     8,000          8,050         506      2,729      3,210      3,611

 

     8,050          8,100         506      2,746      3,230      3,634

 

     8,100          8,150         506      2,763      3,250      3,656

 

     8,150          8,200         506      2,780      3,270      3,679

 

     8,200          8,250         506      2,797      3,290      3,701

 

     8,250          8,300         506      2,814      3,310      3,724

 

     8,300          8,350         501      2,831      3,330      3,746

 

     8,350          8,400         498      2,848      3,350      3,769

 

     8,400          8,450         494      2,865      3,370      3,791

 

     8,450          8,500         490      2,882      3,390      3,814

 

     8,500          8,550         486      2,899      3,410      3,836

 

     8,550          8,600         482      2,916      3,430      3,859

 

     8,600          8,650         479      2,933      3,450      3,881

 

     8,650          8,700         475      2,950      3,470      3,904

 

     8,700          8,750         471      2,967      3,490      3,926

 

     8,750          8,800         467      2,984      3,510      3,949

 

     8,800          8,850         463      3,001      3,530      3,971

 

     8,850          8,900         459      3,018      3,550      3,994

 

     8,900          8,950         456      3,035      3,570      4,016

 

     8,950          9,000         452      3,052      3,590      4,039

 

     9,000          9,050         448      3,069      3,610      4,061

 

     9,050          9,100         444      3,086      3,630      4,084

 

     9,100          9,150         440      3,103      3,650      4,106

 

     9,150          9,200         436      3,120      3,670      4,129

 

     9,200          9,250         433      3,137      3,690      4,151

 

     9,250          9,300         429      3,154      3,710      4,174

 

     9,300          9,350         425      3,171      3,730      4,196

 

     9,350          9,400         421      3,188      3,750      4,219

 

     9,400          9,450         417      3,205      3,770      4,241

 

     9,450          9,500         413      3,222      3,790      4,264

 

     9,500          9,550         410      3,239      3,810      4,286

 

     9,550          9,600         406      3,256      3,830      4,309

 

     9,600          9,650         402      3,273      3,850      4,331

 

     9,650          9,700         398      3,290      3,870      4,354

 

     9,700          9,750         394      3,307      3,890      4,376

 

     9,750          9,800         391      3,324      3,910      4,399

 

     9,800          9,850         387      3,341      3,930      4,421

 

     9,850          9,900         383      3,358      3,950      4,444

 

     9,900          9,950         379      3,373      3,970      4,466

 

     9,950         10,000         375      3,373      3,990      4,489

 

    10,000         10,050         371      3,373      4,010      4,511

 

    10,050         10,100         368      3,373      4,030      4,534

 

    10,100         10,150         364      3,373      4,050      4,556

 

    10,150         10,200         360      3,373      4,070      4,579

 

    10,200         10,250         356      3,373      4,090      4,601

 

    10,250         10,300         352      3,373      4,110      4,624

 

    10,300         10,350         348      3,373      4,130      4,646

 

    10,350         10,400         345      3,373      4,150      4,669

 

    10,400         10,450         341      3,373      4,170      4,691

 

    10,450         10,500         337      3,373      4,190      4,714

 

    10,500         10,550         333      3,373      4,210      4,736

 

    10,550         10,600         329      3,373      4,230      4,759

 

    10,600         10,650         326      3,373      4,250      4,781

 

    10,650         10,700         322      3,373      4,270      4,804

 

    10,700         10,750         318      3,373      4,290      4,826

 

    10,750         10,800         314      3,373      4,310      4,849

 

    10,800         10,850         310      3,373      4,330      4,871

 

    10,850         10,900         306      3,373      4,350      4,894

 

    10,900         10,950         303      3,373      4,370      4,916

 

    10,950         11,000         299      3,373      4,390      4,939

 

    11,000         11,050         295      3,373      4,410      4,961

 

    11,050         11,100         291      3,373      4,430      4,984

 

    11,100         11,150         287      3,373      4,450      5,006

 

    11,150         11,200         283      3,373      4,470      5,029

 

    11,200         11,250         280      3,373      4,490      5,051

 

    11,250         11,300         276      3,373      4,510      5,074

 

    11,300         11,350         272      3,373      4,530      5,096

 

    11,350         11,400         268      3,373      4,550      5,119

 

    11,400         11,450         264      3,373      4,570      5,141

 

    11,450         11,500         260      3,373      4,590      5,164

 

    11,500         11,550         257      3,373      4,610      5,186

 

    11,550         11,600         253      3,373      4,630      5,209

 

    11,600         11,650         249      3,373      4,650      5,231

 

    11,650         11,700         245      3,373      4,670      5,254

 

    11,700         11,750         241      3,373      4,690      5,276

 

    11,750         11,800         238      3,373      4,710      5,299

 

    11,800         11,850         234      3,373      4,730      5,321

 

    11,850         11,900         230      3,373      4,750      5,344

 

    11,900         11,950         226      3,373      4,770      5,366

 

    11,950         12,000         222      3,373      4,790      5,389

 

    12,000         12,050         218      3,373      4,810      5,411

 

    12,050         12,100         215      3,373      4,830      5,434

 

    12,100         12,150         211      3,373      4,850      5,456

 

    12,150         12,200         207      3,373      4,870      5,479

 

    12,200         12,250         203      3,373      4,890      5,501

 

    12,250         12,300         199      3,373      4,910      5,524

 

    12,300         12,350         195      3,373      4,930      5,546

 

    12,350         12,400         192      3,373      4,950      5,569

 

    12,400         12,450         188      3,373      4,970      5,591

 

    12,450         12,500         184      3,373      4,990      5,614

 

    12,500         12,550         180      3,373      5,010      5,636

 

    12,550         12,600         176      3,373      5,030      5,659

 

    12,600         12,650         173      3,373      5,050      5,681

 

    12,650         12,700         169      3,373      5,070      5,704

 

    12,700         12,750         165      3,373      5,090      5,726

 

    12,750         12,800         161      3,373      5,110      5,749

 

    12,800         12,850         157      3,373      5,130      5,771

 

    12,850         12,900         153      3,373      5,150      5,794

 

    12,900         12,950         150      3,373      5,170      5,816

 

    12,950         13,000         146      3,373      5,190      5,839

 

    13,000         13,050         142      3,373      5,210      5,861

 

    13,050         13,100         138      3,373      5,230      5,884

 

    13,100         13,150         134      3,373      5,250      5,906

 

    13,150         13,200         130      3,373      5,270      5,929

 

    13,200         13,250         127      3,373      5,290      5,951

 

    13,250         13,300         123      3,373      5,310      5,974

 

    13,300         13,350         119      3,373      5,330      5,996

 

    13,350         13,400         115      3,373      5,350      6,019

 

    13,400         13,450         111      3,373      5,370      6,041

 

    13,450         13,500         107      3,373      5,390      6,064

 

    13,500         13,550         104      3,373      5,410      6,086

 

    13,550         13,600         100      3,373      5,430      6,109

 

    13,600         13,650          96      3,373      5,450      6,131

 

    13,650         13,700          92      3,373      5,470      6,154

 

    13,700         13,750          88      3,373      5,490      6,176

 

    13,750         13,800          85      3,373      5,510      6,199

 

    13,800         13,850          81      3,373      5,530      6,221

 

    13,850         13,900          77      3,373      5,550      6,244

 

    13,900         13,950          73      3,373      5,572      6,269

 

    13,950         14,000          69      3,373      5,572      6,269

 

    14,000         14,050          65      3,373      5,572      6,269

 

    14,050         14,100          62      3,373      5,572      6,269

 

    14,100         14,150          58      3,373      5,572      6,269

 

    14,150         14,200          54      3,373      5,572      6,269

 

    14,200         14,250          50      3,373      5,572      6,269

 

    14,250         14,300          46      3,373      5,572      6,269

 

    14,300         14,350          42      3,373      5,572      6,269

 

    14,350         14,400          39      3,373      5,572      6,269

 

    14,400         14,450          35      3,373      5,572      6,269

 

    14,450         14,500          31      3,373      5,572      6,269

 

    14,500         14,550          27      3,373      5,572      6,269

 

    14,550         14,600          23      3,373      5,572      6,269

 

    14,600         14,650          20      3,373      5,572      6,269

 

    14,650         14,700          16      3,373      5,572      6,269

 

    14,700         14,750          12      3,373      5,572      6,269

 

    14,750         14,800           8      3,373      5,572      6,269

 

    14,800         14,850           4      3,373      5,572      6,269

 

    14,850         14,900           *      3,373      5,572      6,269

 

    14,900         14,950           0      3,373      5,572      6,269

 

    14,950         15,000           0      3,373      5,572      6,269

 

 * If the amount you are looking up from the worksheet is at least

 

 $14,850 but less than $14,880, and you have no qualifying children,

 

 your credit is $1.

 

 If the amount you are looking up from the worksheet is $14,880 or

 

 more, and you have no qualifying children, you can't take the credit.

 

    15,000         15,050           0      3,373      5,572      6,269

 

    15,050         15,100           0      3,373      5,572      6,269

 

    15,100         15,150           0      3,373      5,572      6,269

 

    15,150         15,200           0      3,373      5,572      6,269

 

    15,200         15,250           0      3,373      5,572      6,269

 

    15,250         15,300           0      3,373      5,572      6,269

 

    15,300         15,350           0      3,373      5,572      6,269

 

    15,350         15,400           0      3,373      5,572      6,269

 

    15,400         15,450           0      3,373      5,572      6,269

 

    15,450         15,500           0      3,373      5,572      6,269

 

    15,500         15,550           0      3,373      5,572      6,269

 

    15,550         15,600           0      3,373      5,572      6,269

 

    15,600         15,650           0      3,373      5,572      6,269

 

    15,650         15,700           0      3,373      5,572      6,269

 

    15,700         15,750           0      3,373      5,572      6,269

 

    15,750         15,800           0      3,373      5,572      6,269

 

    15,800         15,850           0      3,373      5,572      6,269

 

    15,850         15,900           0      3,373      5,572      6,269

 

    15,900         15,950           0      3,373      5,572      6,269

 

    15,950         16,000           0      3,373      5,572      6,269

 

    16,000         16,050           0      3,373      5,572      6,269

 

    16,050         16,100           0      3,373      5,572      6,269

 

    16,100         16,150           0      3,373      5,572      6,269

 

    16,150         16,200           0      3,373      5,572      6,269

 

    16,200         16,250           0      3,373      5,572      6,269

 

    16,250         16,300           0      3,373      5,572      6,269

 

    16,300         16,350           0      3,373      5,572      6,269

 

    16,350         16,400           0      3,373      5,572      6,269

 

    16,400         16,450           0      3,373      5,572      6,269

 

    16,450         16,500           0      3,373      5,572      6,269

 

    16,500         16,550           0      3,373      5,572      6,269

 

    16,550         16,600           0      3,373      5,572      6,269

 

    16,600         16,650           0      3,373      5,572      6,269

 

    16,650         16,700           0      3,373      5,572      6,269

 

    16,700         16,750           0      3,373      5,572      6,269

 

    16,750         16,800           0      3,373      5,572      6,269

 

    16,800         16,850           0      3,373      5,572      6,269

 

    16,850         16,900           0      3,373      5,572      6,269

 

    16,900         16,950           0      3,373      5,572      6,269

 

    16,950         17,000           0      3,373      5,572      6,269

 

    17,000         17,050           0      3,373      5,572      6,269

 

    17,050         17,100           0      3,373      5,572      6,269

 

    17,100         17,150           0      3,373      5,572      6,269

 

    17,150         17,200           0      3,373      5,572      6,269

 

    17,200         17,250           0      3,373      5,572      6,269

 

    17,250         17,300           0      3,373      5,572      6,269

 

    17,300         17,350           0      3,373      5,572      6,269

 

    17,350         17,400           0      3,373      5,572      6,269

 

    17,400         17,450           0      3,373      5,572      6,269

 

    17,450         17,500           0      3,373      5,572      6,269

 

    17,500         17,550           0      3,373      5,572      6,269

 

    17,550         17,600           0      3,373      5,572      6,269

 

    17,600         17,650           0      3,373      5,572      6,269

 

    17,650         17,700           0      3,373      5,572      6,269

 

    17,700         17,750           0      3,373      5,572      6,269

 

    17,750         17,800           0      3,373      5,572      6,269

 

    17,800         17,850           0      3,373      5,572      6,269

 

    17,850         17,900           0      3,373      5,572      6,269

 

    17,900         17,950           0      3,373      5,572      6,269

 

    17,950         18,000           0      3,373      5,572      6,269

 

    18,000         18,050           0      3,373      5,572      6,269

 

    18,050         18,100           0      3,373      5,572      6,269

 

    18,100         18,150           0      3,373      5,572      6,269

 

    18,150         18,200           0      3,373      5,572      6,269

 

    18,200         18,250           0      3,367      5,565      6,261

 

    18,250         18,300           0      3,359      5,554      6,251

 

    18,300         18,350           0      3,351      5,544      6,240

 

    18,350         18,400           0      3,343      5,533      6,230

 

    18,400         18,450           0      3,335      5,523      6,219

 

    18,450         18,500           0      3,327      5,512      6,208

 

    18,500         18,550           0      3,319      5,501      6,198

 

    18,550         18,600           0      3,311      5,491      6,187

 

    18,600         18,650           0      3,303      5,480      6,177

 

    18,650         18,700           0      3,295      5,470      6,166

 

    18,700         18,750           0      3,287      5,459      6,156

 

    18,750         18,800           0      3,279      5,449      6,145

 

    18,800         18,850           0      3,271      5,438      6,135

 

    18,850         18,900           0      3,263      5,428      6,124

 

    18,900         18,950           0      3,255      5,417      6,114

 

    18,950         19,000           0      3,247      5,407      6,103

 

    19,000         19,050           0      3,239      5,396      6,093

 

    19,050         19,100           0      3,231      5,386      6,082

 

    19,100         19,150           0      3,223      5,375      6,072

 

    19,150         19,200           0      3,215      5,365      6,061

 

    19,200         19,250           0      3,207      5,354      6,051

 

    19,250         19,300           0      3,199      5,343      6,040

 

    19,300         19,350           0      3,191      5,333      6,029

 

    19,350         19,400           0      3,183      5,322      6,019

 

    19,400         19,450           0      3,175      5,312      6,008

 

    19,450         19,500           0      3,167      5,301      5,998

 

    19,500         19,550           0      3,159      5,291      5,987

 

    19,550         19,600           0      3,151      5,280      5,977

 

    19,600         19,650           0      3,143      5,270      5,966

 

    19,650         19,700           0      3,135      5,259      5,956

 

    19,700         19,750           0      3,128      5,249      5,945

 

    19,750         19,800           0      3,120      5,238      5,935

 

    19,800         19,850           0      3,112      5,228      5,924

 

    19,850         19,900           0      3,104      5,217      5,914

 

    19,900         19,950           0      3,096      5,207      5,903

 

    19,950         20,000           0      3,088      5,196      5,893

 

    20,000         20,050           0      3,080      5,186      5,882

 

    20,050         20,100           0      3,072      5,175      5,872

 

    20,100         20,150           0      3,064      5,164      5,861

 

    20,150         20,200           0      3,056      5,154      5,850

 

    20,200         20,250           0      3,048      5,143      5,840

 

    20,250         20,300           0      3,040      5,133      5,829

 

    20,300         20,350           0      3,032      5,122      5,819

 

    20,350         20,400           0      3,024      5,112      5,808

 

    20,400         20,450           0      3,016      5,101      5,798

 

    20,450         20,500           0      3,008      5,091      5,787

 

    20,500         20,550           0      3,000      5,080      5,777

 

    20,550         20,600           0      2,992      5,070      5,766

 

    20,600         20,650           0      2,984      5,059      5,756

 

    20,650         20,700           0      2,976      5,049      5,745

 

    20,700         20,750           0      2,968      5,038      5,735

 

    20,750         20,800           0      2,960      5,028      5,724

 

    20,800         20,850           0      2,952      5,017      5,714

 

    20,850         20,900           0      2,944      5,007      5,703

 

    20,900         20,950           0      2,936      4,996      5,693

 

    20,950         21,000           0      2,928      4,985      5,682

 

    21,000         21,050           0      2,920      4,975      5,671

 

    21,050         21,100           0      2,912      4,964      5,661

 

    21,100         21,150           0      2,904      4,954      5,650

 

    21,150         21,200           0      2,896      4,943      5,640

 

    21,200         21,250           0      2,888      4,933      5,629

 

    21,250         21,300           0      2,880      4,922      5,619

 

    21,300         21,350           0      2,872      4,912      5,608

 

    21,350         21,400           0      2,864      4,901      5,598

 

    21,400         21,450           0      2,856      4,891      5,587

 

    21,450         21,500           0      2,848      4,880      5,577

 

    21,500         21,550           0      2,840      4,870      5,566

 

    21,550         21,600           0      2,832      4,859      5,556

 

    21,600         21,650           0      2,824      4,849      5,545

 

    21,650         21,700           0      2,816      4,838      5,535

 

    21,700         21,750           0      2,808      4,828      5,524

 

    21,750         21,800           0      2,800      4,817      5,513

 

    21,800         21,850           0      2,792      4,806      5,503

 

    21,850         21,900           0      2,784      4,796      5,492

 

    21,900         21,950           0      2,776      4,785      5,482

 

    21,950         22,000           0      2,768      4,775      5,471

 

    22,000         22,050           0      2,760      4,764      5,461

 

    22,050         22,100           0      2,752      4,754      5,450

 

    22,100         22,150           0      2,744      4,743      5,440

 

    22,150         22,200           0      2,736      4,733      5,429

 

    22,200         22,250           0      2,728      4,722      5,419

 

    22,250         22,300           0      2,720      4,712      5,408

 

    22,300         22,350           0      2,712      4,701      5,398

 

    22,350         22,400           0      2,704      4,691      5,387

 

    22,400         22,450           0      2,696      4,680      5,377

 

    22,450         22,500           0      2,688      4,670      5,366

 

    22,500         22,550           0      2,680      4,659      5,356

 

    22,550         22,600           0      2,672      4,649      5,345

 

    22,600         22,650           0      2,664      4,638      5,334

 

    22,650         22,700           0      2,656      4,627      5,324

 

    22,700         22,750           0      2,648      4,617      5,313

 

    22,750         22,800           0      2,640      4,606      5,303

 

    22,800         22,850           0      2,632      4,596      5,292

 

    22,850         22,900           0      2,624      4,585      5,282

 

    22,900         22,950           0      2,616      4,575      5,271

 

    22,950         23,000           0      2,608      4,564      5,261

 

    23,000         23,050           0      2,600      4,554      5,250

 

    23,050         23,100           0      2,592      4,543      5,240

 

    23,100         23,150           0      2,584      4,533      5,229

 

    23,150         23,200           0      2,576      4,522      5,219

 

    23,200         23,250           0      2,568      4,512      5,208

 

    23,250         23,300           0      2,560      4,501      5,198

 

    23,300         23,350           0      2,552      4,491      5,187

 

    23,350         23,400           0      2,544      4,480      5,177

 

    23,400         23,450           0      2,536      4,470      5,166

 

    23,450         23,500           0      2,528      4,459      5,155

 

    23,500         23,550           0      2,520      4,448      5,145

 

    23,550         23,600           0      2,512      4,438      5,134

 

    23,600         23,650           0      2,504      4,427      5,124

 

    23,650         23,700           0      2,496      4,417      5,113

 

    23,700         23,750           0      2,488      4,406      5,103

 

    23,750         23,800           0      2,480      4,396      5,092

 

    23,800         23,850           0      2,472      4,385      5,082

 

    23,850         23,900           0      2,464      4,375      5,071

 

    23,900         23,950           0      2,456      4,364      5,061

 

    23,950         24,000           0      2,448      4,354      5,050

 

    24,000         24,050           0      2,440      4,343      5,040

 

    24,050         24,100           0      2,432      4,333      5,029

 

    24,100         24,150           0      2,424      4,322      5,019

 

    24,150         24,200           0      2,416      4,312      5,008

 

    24,200         24,250           0      2,408      4,301      4,998

 

    24,250         24,300           0      2,400      4,290      4,987

 

    24,300         24,350           0      2,392      4,280      4,976

 

    24,350         24,400           0      2,384      4,269      4,966

 

    24,400         24,450           0      2,376      4,259      4,955

 

    24,450         24,500           0      2,368      4,248      4,945

 

    24,500         24,550           0      2,360      4,238      4,934

 

    24,550         24,600           0      2,352      4,227      4,924

 

    24,600         24,650           0      2,344      4,217      4,913

 

    24,650         24,700           0      2,336      4,206      4,903

 

    24,700         24,750           0      2,329      4,196      4,892

 

    24,750         24,800           0      2,321      4,185      4,882

 

    24,800         24,850           0      2,313      4,175      4,871

 

    24,850         24,900           0      2,305      4,164      4,861

 

    24,900         24,950           0      2,297      4,154      4,850

 

    24,950         25,000           0      2,289      4,143      4,840

 

    25,000         25,050           0      2,281      4,133      4,829

 

    25,050         25,100           0      2,273      4,122      4,819

 

    25,100         25,150           0      2,265      4,111      4,808

 

    25,150         25,200           0      2,257      4,101      4,797

 

    25,200         25,250           0      2,249      4,090      4,787

 

    25,250         25,300           0      2,241      4,080      4,776

 

    25,300         25,350           0      2,233      4,069      4,766

 

    25,350         25,400           0      2,225      4,059      4,755

 

    25,400         25,450           0      2,217      4,048      4,745

 

    25,450         25,500           0      2,209      4,038      4,734

 

    25,500         25,550           0      2,201      4,027      4,724

 

    25,550         25,600           0      2,193      4,017      4,713

 

    25,600         25,650           0      2,185      4,006      4,703

 

    25,650         25,700           0      2,177      3,996      4,692

 

    25,700         25,750           0      2,169      3,985      4,682

 

    25,750         25,800           0      2,161      3,975      4,671

 

    25,800         25,850           0      2,153      3,964      4,661

 

    25,850         25,900           0      2,145      3,954      4,650

 

    25,900         25,950           0      2,137      3,943      4,640

 

    25,950         26,000           0      2,129      3,932      4,629

 

    26,000         26,050           0      2,121      3,922      4,618

 

    26,050         26,100           0      2,113      3,911      4,608

 

    26,100         26,150           0      2,105      3,901      4,597

 

    26,150         26,200           0      2,097      3,890      4,587

 

    26,200         26,250           0      2,089      3,880      4,576

 

    26,250         26,300           0      2,081      3,869      4,566

 

    26,300         26,350           0      2,073      3,859      4,555

 

    26,350         26,400           0      2,065      3,848      4,545

 

    26,400         26,450           0      2,057      3,838      4,534

 

    26,450         26,500           0      2,049      3,827      4,524

 

    26,500         26,550           0      2,041      3,817      4,513

 

    26,550         26,600           0      2,033      3,806      4,503

 

    26,600         26,650           0      2,025      3,796      4,492

 

    26,650         26,700           0      2,017      3,785      4,482

 

    26,700         26,750           0      2,009      3,775      4,471

 

    26,750         26,800           0      2,001      3,764      4,460

 

    26,800         26,850           0      1,993      3,753      4,450

 

    26,850         26,900           0      1,985      3,743      4,439

 

    26,900         26,950           0      1,977      3,732      4,429

 

    26,950         27,000           0      1,969      3,722      4,418

 

    27,000         27,050           0      1,961      3,711      4,408

 

    27,050         27,100           0      1,953      3,701      4,397

 

    27,100         27,150           0      1,945      3,690      4,387

 

    27,150         27,200           0      1,937      3,680      4,376

 

    27,200         27,250           0      1,929      3,669      4,366

 

    27,250         27,300           0      1,921      3,659      4,355

 

    27,300         27,350           0      1,913      3,648      4,345

 

    27,350         27,400           0      1,905      3,638      4,334

 

    27,400         27,450           0      1,897      3,627      4,324

 

    27,450         27,500           0      1,889      3,617      4,313

 

    27,500         27,550           0      1,881      3,606      4,303

 

    27,550         27,600           0      1,873      3,596      4,292

 

    27,600         27,650           0      1,865      3,585      4,281

 

    27,650         27,700           0      1,857      3,574      4,271

 

    27,700         27,750           0      1,849      3,564      4,260

 

    27,750         27,800           0      1,841      3,553      4,250

 

    27,800         27,850           0      1,833      3,543      4,239

 

    27,850         27,900           0      1,825      3,532      4,229

 

    27,900         27,950           0      1,817      3,522      4,218

 

    27,950         28,000           0      1,809      3,511      4,208

 

    28,000         28,050           0      1,801      3,501      4,197

 

    28,050         28,100           0      1,793      3,490      4,187

 

    28,100         28,150           0      1,785      3,480      4,176

 

    28,150         28,200           0      1,777      3,469      4,166

 

    28,200         28,250           0      1,769      3,459      4,155

 

    28,250         28,300           0      1,761      3,448      4,145

 

    28,300         28,350           0      1,753      3,438      4,134

 

    28,350         28,400           0      1,745      3,427      4,124

 

    28,400         28,450           0      1,737      3,417      4,113

 

    28,450         28,500           0      1,729      3,406      4,102

 

    28,500         28,550           0      1,721      3,395      4,092

 

    28,550         28,600           0      1,713      3,385      4,081

 

    28,600         28,650           0      1,705      3,374      4,071

 

    28,650         28,700           0      1,697      3,364      4,060

 

    28,700         28,750           0      1,689      3,353      4,050

 

    28,750         28,800           0      1,681      3,343      4,039

 

    28,800         28,850           0      1,673      3,332      4,029

 

    28,850         28,900           0      1,665      3,322      4,018

 

    28,900         28,950           0      1,657      3,311      4,008

 

    28,950         29,000           0      1,649      3,301      3,997

 

    29,000         29,050           0      1,641      3,290      3,987

 

    29,050         29,100           0      1,633      3,280      3,976

 

    29,100         29,150           0      1,625      3,269      3,966

 

    29,150         29,200           0      1,617      3,259      3,955

 

    29,200         29,250           0      1,609      3,248      3,945

 

    29,250         29,300           0      1,601      3,237      3,934

 

    29,300         29,350           0      1,593      3,227      3,923

 

    29,350         29,400           0      1,585      3,216      3,913

 

    29,400         29,450           0      1,577      3,206      3,902

 

    29,450         29,500           0      1,569      3,195      3,892

 

    29,500         29,550           0      1,561      3,185      3,881

 

    29,550         29,600           0      1,553      3,174      3,871

 

    29,600         29,650           0      1,545      3,164      3,860

 

    29,650         29,700           0      1,537      3,153      3,850

 

    29,700         29,750           0      1,530      3,143      3,839

 

    29,750         29,800           0      1,522      3,132      3,829

 

    29,800         29,850           0      1,514      3,122      3,818

 

    29,850         29,900           0      1,506      3,111      3,808

 

    29,900         29,950           0      1,498      3,101      3,797

 

    29,950         30,000           0      1,490      3,090      3,787

 

    30,000         30,050           0      1,482      3,080      3,776

 

    30,050         30,100           0      1,474      3,069      3,766

 

    30,100         30,150           0      1,466      3,058      3,755

 

    30,150         30,200           0      1,458      3,048      3,744

 

    30,200         30,250           0      1,450      3,037      3,734

 

    30,250         30,300           0      1,442      3,027      3,723

 

    30,300         30,350           0      1,434      3,016      3,713

 

    30,350         30,400           0      1,426      3,006      3,702

 

    30,400         30,450           0      1,418      2,995      3,692

 

    30,450         30,500           0      1,410      2,985      3,681

 

    30,500         30,550           0      1,402      2,974      3,671

 

    30,550         30,600           0      1,394      2,964      3,660

 

    30,600         30,650           0      1,386      2,953      3,650

 

    30,650         30,700           0      1,378      2,943      3,639

 

    30,700         30,750           0      1,370      2,932      3,629

 

    30,750         30,800           0      1,362      2,922      3,618

 

    30,800         30,850           0      1,354      2,911      3,608

 

    30,850         30,900           0      1,346      2,901      3,597

 

    30,900         30,950           0      1,338      2,890      3,587

 

    30,950         31,000           0      1,330      2,879      3,576

 

    31,000         31,050           0      1,322      2,869      3,565

 

    31,050         31,100           0      1,314      2,858      3,555

 

    31,100         31,150           0      1,306      2,848      3,544

 

    31,150         31,200           0      1,298      2,837      3,534

 

    31,200         31,250           0      1,290      2,827      3,523

 

    31,250         31,300           0      1,282      2,816      3,513

 

    31,300         31,350           0      1,274      2,806      3,502

 

    31,350         31,400           0      1,266      2,795      3,492

 

    31,400         31,450           0      1,258      2,785      3,481

 

    31,450         31,500           0      1,250      2,774      3,471

 

    31,500         31,550           0      1,242      2,764      3,460

 

    31,550         31,600           0      1,234      2,753      3,450

 

    31,600         31,650           0      1,226      2,743      3,439

 

    31,650         31,700           0      1,218      2,732      3,429

 

    31,700         31,750           0      1,210      2,722      3,418

 

    31,750         31,800           0      1,202      2,711      3,407

 

    31,800         31,850           0      1,194      2,700      3,397

 

    31,850         31,900           0      1,186      2,690      3,386

 

    31,900         31,950           0      1,178      2,679      3,376

 

    31,950         32,000           0      1,170      2,669      3,365

 

    32,000         32,050           0      1,162      2,658      3,355

 

    32,050         32,100           0      1,154      2,648      3,344

 

    32,100         32,150           0      1,146      2,637      3,334

 

    32,150         32,200           0      1,138      2,627      3,323

 

    32,200         32,250           0      1,130      2,616      3,313

 

    32,250         32,300           0      1,122      2,606      3,302

 

    32,300         32,350           0      1,114      2,595      3,292

 

    32,350         32,400           0      1,106      2,585      3,281

 

    32,400         32,450           0      1,098      2,574      3,271

 

    32,450         32,500           0      1,090      2,564      3,260

 

    32,500         32,550           0      1,082      2,553      3,250

 

    32,550         32,600           0      1,074      2,543      3,239

 

    32,600         32,650           0      1,066      2,532      3,228

 

    32,650         32,700           0      1,058      2,521      3,218

 

    32,700         32,750           0      1,050      2,511      3,207

 

    32,750         32,800           0      1,042      2,500      3,197

 

    32,800         32,850           0      1,034      2,490      3,186

 

    32,850         32,900           0      1,026      2,479      3,176

 

    32,900         32,950           0      1,018      2,469      3,165

 

    32,950         33,000           0      1,010      2,458      3,155

 

    33,000         33,050           0      1,002      2,448      3,144

 

    33,050         33,100           0        994      2,437      3,134

 

    33,100         33,150           0        986      2,427      3,123

 

    33,150         33,200           0        978      2,416      3,113

 

    33,200         33,250           0        970      2,406      3,102

 

    33,250         33,300           0        962      2,395      3,092

 

    33,300         33,350           0        954      2,385      3,081

 

    33,350         33,400           0        946      2,374      3,071

 

    33,400         33,450           0        938      2,364      3,060

 

    33,450         33,500           0        930      2,353      3,049

 

    33,500         33,550           0        922      2,342      3,039

 

    33,550         33,600           0        914      2,332      3,028

 

    33,600         33,650           0        906      2,321      3,018

 

    33,650         33,700           0        898      2,311      3,007

 

    33,700         33,750           0        890      2,300      2,997

 

    33,750         33,800           0        882      2,290      2,986

 

    33,800         33,850           0        874      2,279      2,976

 

    33,850         33,900           0        866      2,269      2,965

 

    33,900         33,950           0        858      2,258      2,955

 

    33,950         34,000           0        850      2,248      2,944

 

    34,000         34,050           0        842      2,237      2,934

 

    34,050         34,100           0        834      2,227      2,923

 

    34,100         34,150           0        826      2,216      2,913

 

    34,150         34,200           0        818      2,206      2,902

 

    34,200         34,250           0        810      2,195      2,892

 

    34,250         34,300           0        802      2,184      2,881

 

    34,300         34,350           0        794      2,174      2,870

 

    34,350         34,400           0        786      2,163      2,860

 

    34,400         34,450           0        778      2,153      2,849

 

    34,450         34,500           0        770      2,142      2,839

 

    34,500         34,550           0        762      2,132      2,828

 

    34,550         34,600           0        754      2,121      2,818

 

    34,600         34,650           0        746      2,111      2,807

 

    34,650         34,700           0        738      2,100      2,797

 

    34,700         34,750           0        731      2,090      2,786

 

    34,750         34,800           0        723      2,079      2,776

 

    34,800         34,850           0        715      2,069      2,765

 

    34,850         34,900           0        707      2,058      2,755

 

    34,900         34,950           0        699      2,048      2,744

 

    34,950         35,000           0        691      2,037      2,734

 

    35,000         35,050           0        683      2,027      2,723

 

    35,050         35,100           0        675      2,016      2,713

 

    35,100         35,150           0        667      2,005      2,702

 

    35,150         35,200           0        659      1,995      2,691

 

    35,200         35,250           0        651      1,984      2,681

 

    35,250         35,300           0        643      1,974      2,670

 

    35,300         35,350           0        635      1,963      2,660

 

    35,350         35,400           0        627      1,953      2,649

 

    35,400         35,450           0        619      1,942      2,639

 

    35,450         35,500           0        611      1,932      2,628

 

    35,500         35,550           0        603      1,921      2,618

 

    35,550         35,600           0        595      1,911      2,607

 

    35,600         35,650           0        587      1,900      2,597

 

    35,650         35,700           0        579      1,890      2,586

 

    35,700         35,750           0        571      1,879      2,576

 

    35,750         35,800           0        563      1,869      2,565

 

    35,800         35,850           0        555      1,858      2,555

 

    35,850         35,900           0        547      1,848      2,544

 

    35,900         35,950           0        539      1,837      2,534

 

    35,950         36,000           0        531      1,826      2,523

 

    36,000         36,050           0        523      1,816      2,512

 

    36,050         36,100           0        515      1,805      2,502

 

    36,100         36,150           0        507      1,795      2,491

 

    36,150         36,200           0        499      1,784      2,481

 

    36,200         36,250           0        491      1,774      2,470

 

    36,250         36,300           0        483      1,763      2,460

 

    36,300         36,350           0        475      1,753      2,449

 

    36,350         36,400           0        467      1,742      2,439

 

    36,400         36,450           0        459      1,732      2,428

 

    36,450         36,500           0        451      1,721      2,418

 

    36,500         36,550           0        443      1,711      2,407

 

    36,550         36,600           0        435      1,700      2,397

 

    36,600         36,650           0        427      1,690      2,386

 

    36,650         36,700           0        419      1,679      2,376

 

    36,700         36,750           0        411      1,669      2,365

 

    36,750         36,800           0        403      1,658      2,354

 

    36,800         36,850           0        395      1,647      2,344

 

    36,850         36,900           0        387      1,637      2,333

 

    36,900         36,950           0        379      1,626      2,323

 

    36,950         37,000           0        371      1,616      2,312

 

    37,000         37,050           0        363      1,605      2,302

 

    37,050         37,100           0        355      1,595      2,291

 

    37,100         37,150           0        347      1,584      2,281

 

    37,150         37,200           0        339      1,574      2,270

 

    37,200         37,250           0        331      1,563      2,260

 

    37,250         37,300           0        323      1,553      2,249

 

    37,300         37,350           0        315      1,542      2,239

 

    37,350         37,400           0        307      1,532      2,228

 

    37,400         37,450           0        299      1,521      2,218

 

    37,450         37,500           0        291      1,511      2,207

 

    37,500         37,550           0        283      1,500      2,197

 

    37,550         37,600           0        275      1,490      2,186

 

    37,600         37,650           0        267      1,479      2,175

 

    37,650         37,700           0        259      1,468      2,165

 

    37,700         37,750           0        251      1,458      2,154

 

    37,750         37,800           0        243      1,447      2,144

 

    37,800         37,850           0        235      1,437      2,133

 

    37,850         37,900           0        227      1,426      2,123

 

    37,900         37,950           0        219      1,416      2,112

 

    37,950         38,000           0        211      1,405      2,102

 

    38,000         38,050           0        203      1,395      2,091

 

    38,050         38,100           0        195      1,384      2,081

 

    38,100         38,150           0        187      1,374      2,070

 

    38,150         38,200           0        179      1,363      2,060

 

    38,200         38,250           0        171      1,353      2,049

 

    38,250         38,300           0        163      1,342      2,039

 

    38,300         38,350           0        155      1,332      2,028

 

    38,350         38,400           0        147      1,321      2,018

 

    38,400         38,450           0        139      1,311      2,007

 

    38,450         38,500           0        131      1,300      1,996

 

    38,500         38,550           0        123      1,289      1,986

 

    38,550         38,600           0        115      1,279      1,975

 

    38,600         38,650           0        107      1,268      1,965

 

    38,650         38,700           0         99      1,258      1,954

 

    38,700         38,750           0         91      1,247      1,944

 

    38,750         38,800           0         83      1,237      1,933

 

    38,800         38,850           0         75      1,226      1,923

 

    38,850         38,900           0         67      1,216      1,912

 

    38,900         38,950           0         59      1,205      1,902

 

    38,950         39,000           0         51      1,195      1,891

 

    39,000         39,050           0         43      1,184      1,881

 

    39,050         39,100           0         35      1,174      1,870

 

    39,100         39,150           0         27      1,163      1,860

 

    39,150         39,200           0         19      1,153      1,849

 

    39,200         39,250           0         11      1,142      1,839

 

    39,250         39,300           0          *      1,131      1,828

 

    39,300         39,350           0          0      1,121      1,817

 

    39,350         39,400           0          0      1,110      1,807

 

 * If the amount you are looking up from the worksheet is at least

 

 $39,250 but less than $39,296, and you have one qualifying child,

 

 your credit is $4.

 

 If the amount you are looking up from the worksheet is $39,296 or

 

 more, and you have one qualifying child, you can't take the credit.

 

    39,400         39,450           0          0      1,100      1,796

 

    39,450         39,500           0          0      1,089      1,786

 

    39,500         39,550           0          0      1,079      1,775

 

    39,550         39,600           0          0      1,068      1,765

 

    39,600         39,650           0          0      1,058      1,754

 

    39,650         39,700           0          0      1,047      1,744

 

    39,700         39,750           0          0      1,037      1,733

 

    39,750         39,800           0          0      1,026      1,723

 

    39,800         39,850           0          0      1,016      1,712

 

    39,850         39,900           0          0      1,005      1,702

 

    39,900         39,950           0          0        995      1,691

 

    39,950         40,000           0          0        984      1,681

 

    40,000         40,050           0          0        974      1,670

 

    40,050         40,100           0          0        963      1,660

 

    40,100         40,150           0          0        952      1,649

 

    40,150         40,200           0          0        942      1,638

 

    40,200         40,250           0          0        931      1,628

 

    40,250         40,300           0          0        921      1,617

 

    40,300         40,350           0          0        910      1,607

 

    40,350         40,400           0          0        900      1,596

 

    40,400         40,450           0          0        889      1,586

 

    40,450         40,500           0          0        879      1,575

 

    40,500         40,550           0          0        868      1,565

 

    40,550         40,600           0          0        858      1,554

 

    40,600         40,650           0          0        847      1,544

 

    40,650         40,700           0          0        837      1,533

 

    40,700         40,750           0          0        826      1,523

 

    40,750         40,800           0          0        816      1,512

 

    40,800         40,850           0          0        805      1,502

 

    40,850         40,900           0          0        795      1,491

 

    40,900         40,950           0          0        784      1,481

 

    40,950         41,000           0          0        773      1,470

 

    41,000         41,050           0          0        763      1,459

 

    41,050         41,100           0          0        752      1,449

 

    41,100         41,150           0          0        742      1,438

 

    41,150         41,200           0          0        731      1,428

 

    41,200         41,250           0          0        721      1,417

 

    41,250         41,300           0          0        710      1,407

 

    41,300         41,350           0          0        700      1,396

 

    41,350         41,400           0          0        689      1,386

 

    41,400         41,450           0          0        679      1,375

 

    41,450         41,500           0          0        668      1,365

 

    41,500         41,550           0          0        658      1,354

 

    41,550         41,600           0          0        647      1,344

 

    41,600         41,650           0          0        637      1,333

 

    41,650         41,700           0          0        626      1,323

 

    41,700         41,750           0          0        616      1,312

 

    41,750         41,800           0          0        605      1,301

 

    41,800         41,850           0          0        594      1,291

 

    41,850         41,900           0          0        584      1,280

 

    41,900         41,950           0          0        573      1,270

 

    41,950         42,000           0          0        563      1,259

 

    42,000         42,050           0          0        552      1,249

 

    42,050         42,100           0          0        542      1,238

 

    42,100         42,150           0          0        531      1,228

 

    42,150         42,200           0          0        521      1,217

 

    42,200         42,250           0          0        510      1,207

 

    42,250         42,300           0          0        500      1,196

 

    42,300         42,350           0          0        489      1,186

 

    42,350         42,400           0          0        479      1,175

 

    42,400         42,450           0          0        468      1,165

 

    42,450         42,500           0          0        458      1,154

 

    42,500         42,550           0          0        447      1,144

 

    42,550         42,600           0          0        437      1,133

 

    42,600         42,650           0          0        426      1,122

 

    42,650         42,700           0          0        415      1,112

 

    42,700         42,750           0          0        405      1,101

 

    42,750         42,800           0          0        394      1,091

 

    42,800         42,850           0          0        384      1,080

 

    42,850         42,900           0          0        373      1,070

 

    42,900         42,950           0          0        363      1,059

 

    42,950         43,000           0          0        352      1,049

 

    43,000         43,050           0          0        342      1,038

 

    43,050         43,100           0          0        331      1,028

 

    43,100         43,150           0          0        321      1,017

 

    43,150         43,200           0          0        310      1,007

 

    43,200         43,250           0          0        300        996

 

    43,250         43,300           0          0        289        986

 

    43,300         43,350           0          0        279        975

 

    43,350         43,400           0          0        268        965

 

    43,400         43,450           0          0        258        954

 

    43,450         43,500           0          0        247        943

 

    43,500         43,550           0          0        236        933

 

    43,550         43,600           0          0        226        922

 

    43,600         43,650           0          0        215        912

 

    43,650         43,700           0          0        205        901

 

    43,700         43,750           0          0        194        891

 

    43,750         43,800           0          0        184        880

 

    43,800         43,850           0          0        173        870

 

    43,850         43,900           0          0        163        859

 

    43,900         43,950           0          0        152        849

 

    43,950         44,000           0          0        142        838

 

    44,000         44,050           0          0        131        828

 

    44,050         44,100           0          0        121        817

 

    44,100         44,150           0          0        110        807

 

    44,150         44,200           0          0        100        796

 

    44,200         44,250           0          0         89        786

 

    44,250         44,300           0          0         78        775

 

    44,300         44,350           0          0         68        764

 

    44,350         44,400           0          0         57        754

 

    44,400         44,450           0          0         47        743

 

    44,450         44,500           0          0         36        733

 

    44,500         44,550           0          0         26        722

 

    44,550         44,600           0          0         15        712

 

    44,600         44,650           0          0         **        701

 

    44,650         44,700           0          0          0        691

 

    44,700         44,750           0          0          0        680

 

    44,750         44,800           0          0          0        670

 

 ** f the amount you are looking up from the worksheet is at least

 

 $44,600 but less than $44,648, and you have two qualifying children,

 

 your credit is $5.

 

 If the amount you are looking up from the worksheet is $44,648 or

 

 more, and you have two qualifying children, you can't take the credit.

 

    44,800         44,850           0          0          0        659

 

    44,850         44,900           0          0          0        649

 

    44,900         44,950           0          0          0        638

 

    44,950         45,000           0          0          0        628

 

    45,000         45,050           0          0          0        617

 

    45,050         45,100           0          0          0        607

 

    45,100         45,150           0          0          0        596

 

    45,150         45,200           0          0          0        585

 

    45,200         45,250           0          0          0        575

 

    45,250         45,300           0          0          0        564

 

    45,300         45,350           0          0          0        554

 

    45,350         45,400           0          0          0        543

 

    45,400         45,450           0          0          0        533

 

    45,450         45,500           0          0          0        522

 

    45,500         45,550           0          0          0        512

 

    45,550         45,600           0          0          0        501

 

    45,600         45,650           0          0          0        491

 

    45,650         45,700           0          0          0        480

 

    45,700         45,750           0          0          0        470

 

    45,750         45,800           0          0          0        459

 

    45,800         45,850           0          0          0        449

 

    45,850         45,900           0          0          0        438

 

    45,900         45,950           0          0          0        428

 

    45,950         46,000           0          0          0        417

 

    46,000         46,050           0          0          0        406

 

    46,050         46,100           0          0          0        396

 

    46,100         46,150           0          0          0        385

 

    46,150         46,200           0          0          0        375

 

    46,200         46,250           0          0          0        364

 

    46,250         46,300           0          0          0        354

 

    46,300         46,350           0          0          0        343

 

    46,350         46,400           0          0          0        333

 

    46,400         46,450           0          0          0        322

 

    46,450         46,500           0          0          0        312

 

    46,500         46,550           0          0          0        301

 

    46,550         46,600           0          0          0        291

 

    46,600         46,650           0          0          0        280

 

    46,650         46,700           0          0          0        270

 

    46,700         46,750           0          0          0        259

 

    46,750         46,800           0          0          0        248

 

    46,800         46,850           0          0          0        238

 

    46,850         46,900           0          0          0        227

 

    46,900         46,950           0          0          0        217

 

    46,950         47,000           0          0          0        206

 

    47,000         47,050           0          0          0        196

 

    47,050         47,100           0          0          0        185

 

    47,100         47,150           0          0          0        175

 

    47,150         47,200           0          0          0        164

 

    47,200         47,250           0          0          0        154

 

    47,250         47,300           0          0          0        143

 

    47,300         47,350           0          0          0        133

 

    47,350         47,400           0          0          0        122

 

    47,400         47,450           0          0          0        112

 

    47,450         47,500           0          0          0        101

 

    47,500         47,550           0          0          0         91

 

    47,550         47,600           0          0          0         80

 

    47,600         47,650           0          0          0         69

 

    47,650         47,700           0          0          0         59

 

    47,700         47,750           0          0          0         48

 

    47,750         47,800           0          0          0         38

 

    47,800         47,850           0          0          0         27

 

    47,850         47,900           0          0          0         17

 

    47,900         47,950           0          0          0          6

 

    47,950         48,000           0          0          0          *

 

 * If the amount you are looking up from the worksheet is at least

 

 $47,950 but less than $47,955 and you have three qualifying children,

 

 your credit is $1.

 

 If the amount you are looking up from the worksheet is $47,955 or

 

 more, and you have three qualifying children, you can't take the

 

 credit.

 

    48,000         48,050           0          0          0          0

 

    48,050         48,100           0          0          0          0

 

    48,100         48,150           0          0          0          0

 

    48,150         48,200           0          0          0          0

 

    48,200         48,250           0          0          0          0

 

    48,250         48,300           0          0          0          0

 

    48,300         48,350           0          0          0          0

 

    48,350         48,400           0          0          0          0

 

    48,400         48,450           0          0          0          0

 

    48,450         48,500           0          0          0          0

 

    48,500         48,550           0          0          0          0

 

    48,550         48,600           0          0          0          0

 

    48,600         48,650           0          0          0          0

 

    48,650         48,700           0          0          0          0

 

    48,700         48,750           0          0          0          0

 

    48,750         48,800           0          0          0          0

 

    48,800         48,850           0          0          0          0

 

    48,850         48,900           0          0          0          0

 

    48,900         48,950           0          0          0          0

 

    48,950         49,000           0          0          0          0

 

    49,000         49,050           0          0          0          0

 

    49,050         49,100           0          0          0          0

 

    49,100         49,150           0          0          0          0

 

    49,150         49,200           0          0          0          0

 

    49,200         49,250           0          0          0          0

 

    49,250         49,300           0          0          0          0

 

    49,300         49,350           0          0          0          0

 

    49,350         49,400           0          0          0          0

 

    49,400         49,450           0          0          0          0

 

    49,450         49,500           0          0          0          0

 

    49,500         49,550           0          0          0          0

 

    49,550         49,600           0          0          0          0

 

    49,600         49,650           0          0          0          0

 

    49,650         49,700           0          0          0          0

 

    49,700         49,750           0          0          0          0

 

    49,750         49,800           0          0          0          0

 

    49,800         49,850           0          0          0          0

 

    49,850         49,900           0          0          0          0

 

    49,900         49,950           0          0          0          0

 

    49,950         50,000           0          0          0          0

 

    50,000         50,050           0          0          0          0

 

    50,050         50,100           0          0          0          0

 

    50,100         50,150           0          0          0          0

 

    50,150         50,200           0          0          0          0

 

    50,200         50,250           0          0          0          0

 

    50,250         50,300           0          0          0          0

 

    50,300         50,350           0          0          0          0

 

    50,350         50,400           0          0          0          0

 

    50,400         50,450           0          0          0          0

 

    50,450         50,500           0          0          0          0

 

    50,500         50,550           0          0          0          0

 

    50,550         50,600           0          0          0          0

 

    50,600         50,650           0          0          0          0

 

    50,650         50,700           0          0          0          0

 

    50,700         50,750           0          0          0          0

 

    50,750         50,800           0          0          0          0

 

    50,800         50,850           0          0          0          0

 

    50,850         50,900           0          0          0          0

 

    50,900         50,950           0          0          0          0

 

    50,950         51,000           0          0          0          0

 

    51,000         51,050           0          0          0          0

 

    51,050         51,100           0          0          0          0

 

    51,100         51,150           0          0          0          0

 

    51,150         51,200           0          0          0          0

 

    51,200         51,250           0          0          0          0

 

    51,250         51,300           0          0          0          0

 

    51,300         51,350           0          0          0          0

 

    51,350         51,400           0          0          0          0

 

    51,400         51,450           0          0          0          0

 

    51,450         51,500           0          0          0          0

 

    51,500         51,550           0          0          0          0

 

    51,550         51,600           0          0          0          0

 

    51,600         51,650           0          0          0          0

 

    51,650         51,700           0          0          0          0

 

    51,700         51,750           0          0          0          0

 

    51,750         51,800           0          0          0          0

 

    51,800         51,850           0          0          0          0

 

    51,850         51,900           0          0          0          0

 

    51,900         51,950           0          0          0          0

 

    51,950         52,000           0          0          0          0

 

    52,000         52,050           0          0          0          0

 

    52,050         52,100           0          0          0          0

 

    52,100         52,150           0          0          0          0

 

    52,150         52,200           0          0          0          0

 

    52,200         52,250           0          0          0          0

 

    52,250         52,300           0          0          0          0

 

    52,300         52,350           0          0          0          0

 

    52,350         52,400           0          0          0          0

 

    52,400         52,450           0          0          0          0

 

    52,450         52,500           0          0          0          0

 

    52,500         52,550           0          0          0          0

 

    52,550         52,600           0          0          0          0

 

    52,600         52,650           0          0          0          0

 

    52,650         52,700           0          0          0          0

 

    52,700         52,750           0          0          0          0

 

    52,750         52,800           0          0          0          0

 

    52,800         52,850           0          0          0          0

 

    52,850         52,900           0          0          0          0

 

    52,900         52,950           0          0          0          0

 

    52,950         53,000           0          0          0          0

 

    53,000         53,050           0          0          0          0

 

    53,050         53,100           0          0          0          0

 

    53,100         53,150           0          0          0          0

 

    53,150         53,200           0          0          0          0

 

    53,200         53,250           0          0          0          0

 

    53,250         53,300           0          0          0          0

 

    53,300         53,350           0          0          0          0

 

    53,350         53,400           0          0          0          0

 

    53,400         53,450           0          0          0          0

 

    53,450         53,500           0          0          0          0

 

    53,500         53,505           0          0          0          0

 

 ---------------------------------------------------------------------

 

 [Table Continued]

 

 ---------------------------------------------------------------------

 

                                     And your filing status is --

 

                               ---------------------------------------

 

 If the amount you

 

 are looking up from

 

 the worksheet is --           Married filing jointly and you have --

 

 ---------------------------------------------------------------------

 

                                 0          1          2          3

 

 ---------------------------------------------------------------------

 

                 But less

 

 At least          than                    Your credit is --

 

 ---------------------------------------------------------------------

 

        $1            $50          $2         $9        $10        $11

 

        50            100           6         26         30         34

 

       100            150          10         43         50         56

 

       150            200          13         60         70         79

 

       200            250          17         77         90        101

 

       250            300          21         94        110        124

 

       300            350          25        111        130        146

 

       350            400          29        128        150        169

 

       400            450          33        145        170        191

 

       450            500          36        162        190        214

 

       500            550          40        179        210        236

 

       550            600          44        196        230        259

 

       600            650          48        213        250        281

 

       650            700          52        230        270        304

 

       700            750          55        247        290        326

 

       750            800          59        264        310        349

 

       800            850          63        281        330        371

 

       850            900          67        298        350        394

 

       900            950          71        315        370        416

 

       950          1,000          75        332        390        439

 

     1,000          1,050          78        349        410        461

 

     1,050          1,100          82        366        430        484

 

     1,100          1,150          86        383        450        506

 

     1,150          1,200          90        400        470        529

 

     1,200          1,250          94        417        490        551

 

     1,250          1,300          98        434        510        574

 

     1,300          1,350         101        451        530        596

 

     1,350          1,400         105        468        550        619

 

     1,400          1,450         109        485        570        641

 

     1,450          1,500         113        502        590        664

 

     1,500          1,550         117        519        610        686

 

     1,550          1,600         120        536        630        709

 

     1,600          1,650         124        553        650        731

 

     1,650          1,700         128        570        670        754

 

     1,700          1,750         132        587        690        776

 

     1,750          1,800         136        604        710        799

 

     1,800          1,850         140        621        730        821

 

     1,850          1,900         143        638        750        844

 

     1,900          1,950         147        655        770        866

 

     1,950          2,000         151        672        790        889

 

     2,000          2,050         155        689        810        911

 

     2,050          2,100         159        706        830        934

 

     2,100          2,150         163        723        850        956

 

     2,150          2,200         166        740        870        979

 

     2,200          2,250         170        757        890      1,001

 

     2,250          2,300         174        774        910      1,024

 

     2,300          2,350         178        791        930      1,046

 

     2,350          2,400         182        808        950      1,069

 

     2,400          2,450         186        825        970      1,091

 

     2,450          2,500         189        842        990      1,114

 

     2,500          2,550         193        859      1,010      1,136

 

     2,550          2,600         197        876      1,030      1,159

 

     2,600          2,650         201        893      1,050      1,181

 

     2,650          2,700         205        910      1,070      1,204

 

     2,700          2,750         208        927      1,090      1,226

 

     2,750          2,800         212        944      1,110      1,249

 

     2,800          2,850         216        961      1,130      1,271

 

     2,850          2,900         220        978      1,150      1,294

 

     2,900          2,950         224        995      1,170      1,316

 

     2,950          3,000         228      1,012      1,190      1,339

 

     3,000          3,050         231      1,029      1,210      1,361

 

     3,050          3,100         235      1,046      1,230      1,384

 

     3,100          3,150         239      1,063      1,250      1,406

 

     3,150          3,200         243      1,080      1,270      1,429

 

     3,200          3,250         247      1,097      1,290      1,451

 

     3,250          3,300         251      1,114      1,310      1,474

 

     3,300          3,350         254      1,131      1,330      1,496

 

     3,350          3,400         258      1,148      1,350      1,519

 

     3,400          3,450         262      1,165      1,370      1,541

 

     3,450          3,500         266      1,182      1,390      1,564

 

     3,500          3,550         270      1,199      1,410      1,586

 

     3,550          3,600         273      1,216      1,430      1,609

 

     3,600          3,650         277      1,233      1,450      1,631

 

     3,650          3,700         281      1,250      1,470      1,654

 

     3,700          3,750         285      1,267      1,490      1,676

 

     3,750          3,800         289      1,284      1,510      1,699

 

     3,800          3,850         293      1,301      1,530      1,721

 

     3,850          3,900         296      1,318      1,550      1,744

 

     3,900          3,950         300      1,335      1,570      1,766

 

     3,950          4,000         304      1,352      1,590      1,789

 

     4,000          4,050         308      1,369      1,610      1,811

 

     4,050          4,100         312      1,386      1,630      1,834

 

     4,100          4,150         316      1,403      1,650      1,856

 

     4,150          4,200         319      1,420      1,670      1,879

 

     4,200          4,250         323      1,437      1,690      1,901

 

     4,250          4,300         327      1,454      1,710      1,924

 

     4,300          4,350         331      1,471      1,730      1,946

 

     4,350          4,400         335      1,488      1,750      1,969

 

     4,400          4,450         339      1,505      1,770      1,991

 

     4,450          4,500         342      1,522      1,790      2,014

 

     4,500          4,550         346      1,539      1,810      2,036

 

     4,550          4,600         350      1,556      1,830      2,059

 

     4,600          4,650         354      1,573      1,850      2,081

 

     4,650          4,700         358      1,590      1,870      2,104

 

     4,700          4,750         361      1,607      1,890      2,126

 

     4,750          4,800         365      1,624      1,910      2,149

 

     4,800          4,850         369      1,641      1,930      2,171

 

     4,850          4,900         373      1,658      1,950      2,194

 

     4,900          4,950         377      1,675      1,970      2,216

 

     4,950          5,000         381      1,692      1,990      2,239

 

     5,000          5,050         384      1,709      2,010      2,261

 

     5,050          5,100         388      1,726      2,030      2,284

 

     5,100          5,150         392      1,743      2,050      2,306

 

     5,150          5,200         396      1,760      2,070      2,329

 

     5,200          5,250         400      1,777      2,090      2,351

 

     5,250          5,300         404      1,794      2,110      2,374

 

     5,300          5,350         407      1,811      2,130      2,396

 

     5,350          5,400         411      1,828      2,150      2,419

 

     5,400          5,450         415      1,845      2,170      2,441

 

     5,450          5,500         419      1,862      2,190      2,464

 

     5,500          5,550         423      1,879      2,210      2,486

 

     5,550          5,600         426      1,896      2,230      2,509

 

     5,600          5,650         430      1,913      2,250      2,531

 

     5,650          5,700         434      1,930      2,270      2,554

 

     5,700          5,750         438      1,947      2,290      2,576

 

     5,750          5,800         442      1,964      2,310      2,599

 

     5,800          5,850         446      1,981      2,330      2,621

 

     5,850          5,900         449      1,998      2,350      2,644

 

     5,900          5,950         453      2,015      2,370      2,666

 

     5,950          6,000         457      2,032      2,390      2,689

 

     6,000          6,050         461      2,049      2,410      2,711

 

     6,050          6,100         465      2,066      2,430      2,734

 

     6,100          6,150         469      2,083      2,450      2,756

 

     6,150          6,200         472      2,100      2,470      2,779

 

     6,200          6,250         476      2,117      2,490      2,801

 

     6,250          6,300         480      2,134      2,510      2,824

 

     6,300          6,350         484      2,151      2,530      2,846

 

     6,350          6,400         488      2,168      2,550      2,869

 

     6,400          6,450         492      2,185      2,570      2,891

 

     6,450          6,500         495      2,202      2,590      2,914

 

     6,500          6,550         499      2,219      2,610      2,936

 

     6,550          6,600         503      2,236      2,630      2,959

 

     6,600          6,650         506      2,253      2,650      2,981

 

     6,650          6,700         506      2,270      2,670      3,004

 

     6,700          6,750         506      2,287      2,690      3,026

 

     6,750          6,800         506      2,304      2,710      3,049

 

     6,800          6,850         506      2,321      2,730      3,071

 

     6,850          6,900         506      2,338      2,750      3,094

 

     6,900          6,950         506      2,355      2,770      3,116

 

     6,950          7,000         506      2,372      2,790      3,139

 

     7,000          7,050         506      2,389      2,810      3,161

 

     7,050          7,100         506      2,406      2,830      3,184

 

     7,100          7,150         506      2,423      2,850      3,206

 

     7,150          7,200         506      2,440      2,870      3,229

 

     7,200          7,250         506      2,457      2,890      3,251

 

     7,250          7,300         506      2,474      2,910      3,274

 

     7,300          7,350         506      2,491      2,930      3,296

 

     7,350          7,400         506      2,508      2,950      3,319

 

     7,400          7,450         506      2,525      2,970      3,341

 

     7,450          7,500         506      2,542      2,990      3,364

 

     7,500          7,550         506      2,559      3,010      3,386

 

     7,550          7,600         506      2,576      3,030      3,409

 

     7,600          7,650         506      2,593      3,050      3,431

 

     7,650          7,700         506      2,610      3,070      3,454

 

     7,700          7,750         506      2,627      3,090      3,476

 

     7,750          7,800         506      2,644      3,110      3,499

 

     7,800          7,850         506      2,661      3,130      3,521

 

     7,850          7,900         506      2,678      3,150      3,544

 

     7,900          7,950         506      2,695      3,170      3,566

 

     7,950          8,000         506      2,712      3,190      3,589

 

     8,000          8,050         506      2,729      3,210      3,611

 

     8,050          8,100         506      2,746      3,230      3,634

 

     8,100          8,150         506      2,763      3,250      3,656

 

     8,150          8,200         506      2,780      3,270      3,679

 

     8,200          8,250         506      2,797      3,290      3,701

 

     8,250          8,300         506      2,814      3,310      3,724

 

     8,300          8,350         506      2,831      3,330      3,746

 

     8,350          8,400         506      2,848      3,350      3,769

 

     8,400          8,450         506      2,865      3,370      3,791

 

     8,450          8,500         506      2,882      3,390      3,814

 

     8,500          8,550         506      2,899      3,410      3,836

 

     8,550          8,600         506      2,916      3,430      3,859

 

     8,600          8,650         506      2,933      3,450      3,881

 

     8,650          8,700         506      2,950      3,470      3,904

 

     8,700          8,750         506      2,967      3,490      3,926

 

     8,750          8,800         506      2,984      3,510      3,949

 

     8,800          8,850         506      3,001      3,530      3,971

 

     8,850          8,900         506      3,018      3,550      3,994

 

     8,900          8,950         506      3,035      3,570      4,016

 

     8,950          9,000         506      3,052      3,590      4,039

 

     9,000          9,050         506      3,069      3,610      4,061

 

     9,050          9,100         506      3,086      3,630      4,084

 

     9,100          9,150         506      3,103      3,650      4,106

 

     9,150          9,200         506      3,120      3,670      4,129

 

     9,200          9,250         506      3,137      3,690      4,151

 

     9,250          9,300         506      3,154      3,710      4,174

 

     9,300          9,350         506      3,171      3,730      4,196

 

     9,350          9,400         506      3,188      3,750      4,219

 

     9,400          9,450         506      3,205      3,770      4,241

 

     9,450          9,500         506      3,222      3,790      4,264

 

     9,500          9,550         506      3,239      3,810      4,286

 

     9,550          9,600         506      3,256      3,830      4,309

 

     9,600          9,650         506      3,273      3,850      4,331

 

     9,650          9,700         506      3,290      3,870      4,354

 

     9,700          9,750         506      3,307      3,890      4,376

 

     9,750          9,800         506      3,324      3,910      4,399

 

     9,800          9,850         506      3,341      3,930      4,421

 

     9,850          9,900         506      3,358      3,950      4,444

 

     9,900          9,950         506      3,373      3,970      4,466

 

     9,950         10,000         506      3,373      3,990      4,489

 

    10,000         10,050         506      3,373      4,010      4,511

 

    10,050         10,100         506      3,373      4,030      4,534

 

    10,100         10,150         506      3,373      4,050      4,556

 

    10,150         10,200         506      3,373      4,070      4,579

 

    10,200         10,250         506      3,373      4,090      4,601

 

    10,250         10,300         506      3,373      4,110      4,624

 

    10,300         10,350         506      3,373      4,130      4,646

 

    10,350         10,400         506      3,373      4,150      4,669

 

    10,400         10,450         506      3,373      4,170      4,691

 

    10,450         10,500         506      3,373      4,190      4,714

 

    10,500         10,550         506      3,373      4,210      4,736

 

    10,550         10,600         506      3,373      4,230      4,759

 

    10,600         10,650         506      3,373      4,250      4,781

 

    10,650         10,700         506      3,373      4,270      4,804

 

    10,700         10,750         506      3,373      4,290      4,826

 

    10,750         10,800         506      3,373      4,310      4,849

 

    10,800         10,850         506      3,373      4,330      4,871

 

    10,850         10,900         506      3,373      4,350      4,894

 

    10,900         10,950         506      3,373      4,370      4,916

 

    10,950         11,000         506      3,373      4,390      4,939

 

    11,000         11,050         506      3,373      4,410      4,961

 

    11,050         11,100         506      3,373      4,430      4,984

 

    11,100         11,150         506      3,373      4,450      5,006

 

    11,150         11,200         506      3,373      4,470      5,029

 

    11,200         11,250         506      3,373      4,490      5,051

 

    11,250         11,300         506      3,373      4,510      5,074

 

    11,300         11,350         506      3,373      4,530      5,096

 

    11,350         11,400         506      3,373      4,550      5,119

 

    11,400         11,450         506      3,373      4,570      5,141

 

    11,450         11,500         506      3,373      4,590      5,164

 

    11,500         11,550         506      3,373      4,610      5,186

 

    11,550         11,600         506      3,373      4,630      5,209

 

    11,600         11,650         506      3,373      4,650      5,231

 

    11,650         11,700         506      3,373      4,670      5,254

 

    11,700         11,750         506      3,373      4,690      5,276

 

    11,750         11,800         506      3,373      4,710      5,299

 

    11,800         11,850         506      3,373      4,730      5,321

 

    11,850         11,900         506      3,373      4,750      5,344

 

    11,900         11,950         506      3,373      4,770      5,366

 

    11,950         12,000         506      3,373      4,790      5,389

 

    12,000         12,050         506      3,373      4,810      5,411

 

    12,050         12,100         506      3,373      4,830      5,434

 

    12,100         12,150         506      3,373      4,850      5,456

 

    12,150         12,200         506      3,373      4,870      5,479

 

    12,200         12,250         506      3,373      4,890      5,501

 

    12,250         12,300         506      3,373      4,910      5,524

 

    12,300         12,350         506      3,373      4,930      5,546

 

    12,350         12,400         506      3,373      4,950      5,569

 

    12,400         12,450         506      3,373      4,970      5,591

 

    12,450         12,500         506      3,373      4,990      5,614

 

    12,500         12,550         506      3,373      5,010      5,636

 

    12,550         12,600         506      3,373      5,030      5,659

 

    12,600         12,650         506      3,373      5,050      5,681

 

    12,650         12,700         506      3,373      5,070      5,704

 

    12,700         12,750         506      3,373      5,090      5,726

 

    12,750         12,800         506      3,373      5,110      5,749

 

    12,800         12,850         506      3,373      5,130      5,771

 

    12,850         12,900         506      3,373      5,150      5,794

 

    12,900         12,950         506      3,373      5,170      5,816

 

    12,950         13,000         506      3,373      5,190      5,839

 

    13,000         13,050         506      3,373      5,210      5,861

 

    13,050         13,100         506      3,373      5,230      5,884

 

    13,100         13,150         506      3,373      5,250      5,906

 

    13,150         13,200         506      3,373      5,270      5,929

 

    13,200         13,250         506      3,373      5,290      5,951

 

    13,250         13,300         506      3,373      5,310      5,974

 

    13,300         13,350         506      3,373      5,330      5,996

 

    13,350         13,400         506      3,373      5,350      6,019

 

    13,400         13,450         506      3,373      5,370      6,041

 

    13,450         13,500         506      3,373      5,390      6,064

 

    13,500         13,550         506      3,373      5,410      6,086

 

    13,550         13,600         506      3,373      5,430      6,109

 

    13,600         13,650         506      3,373      5,450      6,131

 

    13,650         13,700         506      3,373      5,470      6,154

 

    13,700         13,750         506      3,373      5,490      6,176

 

    13,750         13,800         506      3,373      5,510      6,199

 

    13,800         13,850         506      3,373      5,530      6,221

 

    13,850         13,900         501      3,373      5,550      6,244

 

    13,900         13,950         498      3,373      5,572      6,269

 

    13,950         14,000         494      3,373      5,572      6,269

 

    14,000         14,050         490      3,373      5,572      6,269

 

    14,050         14,100         486      3,373      5,572      6,269

 

    14,100         14,150         482      3,373      5,572      6,269

 

    14,150         14,200         479      3,373      5,572      6,269

 

    14,200         14,250         475      3,373      5,572      6,269

 

    14,250         14,300         471      3,373      5,572      6,269

 

    14,300         14,350         467      3,373      5,572      6,269

 

    14,350         14,400         463      3,373      5,572      6,269

 

    14,400         14,450         459      3,373      5,572      6,269

 

    14,450         14,500         456      3,373      5,572      6,269

 

    14,500         14,550         452      3,373      5,572      6,269

 

    14,550         14,600         448      3,373      5,572      6,269

 

    14,600         14,650         444      3,373      5,572      6,269

 

    14,650         14,700         440      3,373      5,572      6,269

 

    14,700         14,750         436      3,373      5,572      6,269

 

    14,750         14,800         433      3,373      5,572      6,269

 

    14,800         14,850         429      3,373      5,572      6,269

 

    14,850         14,900         425      3,373      5,572      6,269

 

    14,900         14,950         421      3,373      5,572      6,269

 

    14,950         15,000         417      3,373      5,572      6,269

 

    15,000         15,050         413      3,373      5,572      6,269

 

    15,050         15,100         410      3,373      5,572      6,269

 

    15,100         15,150         406      3,373      5,572      6,269

 

    15,150         15,200         402      3,373      5,572      6,269

 

    15,200         15,250         398      3,373      5,572      6,269

 

    15,250         15,300         394      3,373      5,572      6,269

 

    15,300         15,350         391      3,373      5,572      6,269

 

    15,350         15,400         387      3,373      5,572      6,269

 

    15,400         15,450         383      3,373      5,572      6,269

 

    15,450         15,500         379      3,373      5,572      6,269

 

    15,500         15,550         375      3,373      5,572      6,269

 

    15,550         15,600         371      3,373      5,572      6,269

 

    15,600         15,650         368      3,373      5,572      6,269

 

    15,650         15,700         364      3,373      5,572      6,269

 

    15,700         15,750         360      3,373      5,572      6,269

 

    15,750         15,800         356      3,373      5,572      6,269

 

    15,800         15,850         352      3,373      5,572      6,269

 

    15,850         15,900         348      3,373      5,572      6,269

 

    15,900         15,950         345      3,373      5,572      6,269

 

    15,950         16,000         341      3,373      5,572      6,269

 

    16,000         16,050         337      3,373      5,572      6,269

 

    16,050         16,100         333      3,373      5,572      6,269

 

    16,100         16,150         329      3,373      5,572      6,269

 

    16,150         16,200         326      3,373      5,572      6,269

 

    16,200         16,250         322      3,373      5,572      6,269

 

    16,250         16,300         318      3,373      5,572      6,269

 

    16,300         16,350         314      3,373      5,572      6,269

 

    16,350         16,400         310      3,373      5,572      6,269

 

    16,400         16,450         306      3,373      5,572      6,269

 

    16,450         16,500         303      3,373      5,572      6,269

 

    16,500         16,550         299      3,373      5,572      6,269

 

    16,550         16,600         295      3,373      5,572      6,269

 

    16,600         16,650         291      3,373      5,572      6,269

 

    16,650         16,700         287      3,373      5,572      6,269

 

    16,700         16,750         283      3,373      5,572      6,269

 

    16,750         16,800         280      3,373      5,572      6,269

 

    16,800         16,850         276      3,373      5,572      6,269

 

    16,850         16,900         272      3,373      5,572      6,269

 

    16,900         16,950         268      3,373      5,572      6,269

 

    16,950         17,000         264      3,373      5,572      6,269

 

    17,000         17,050         260      3,373      5,572      6,269

 

    17,050         17,100         257      3,373      5,572      6,269

 

    17,100         17,150         253      3,373      5,572      6,269

 

    17,150         17,200         249      3,373      5,572      6,269

 

    17,200         17,250         245      3,373      5,572      6,269

 

    17,250         17,300         241      3,373      5,572      6,269

 

    17,300         17,350         238      3,373      5,572      6,269

 

    17,350         17,400         234      3,373      5,572      6,269

 

    17,400         17,450         230      3,373      5,572      6,269

 

    17,450         17,500         226      3,373      5,572      6,269

 

    17,500         17,550         222      3,373      5,572      6,269

 

    17,550         17,600         218      3,373      5,572      6,269

 

    17,600         17,650         215      3,373      5,572      6,269

 

    17,650         17,700         211      3,373      5,572      6,269

 

    17,700         17,750         207      3,373      5,572      6,269

 

    17,750         17,800         203      3,373      5,572      6,269

 

    17,800         17,850         199      3,373      5,572      6,269

 

    17,850         17,900         195      3,373      5,572      6,269

 

    17,900         17,950         192      3,373      5,572      6,269

 

    17,950         18,000         188      3,373      5,572      6,269

 

    18,000         18,050         184      3,373      5,572      6,269

 

    18,050         18,100         180      3,373      5,572      6,269

 

    18,100         18,150         176      3,373      5,572      6,269

 

    18,150         18,200         173      3,373      5,572      6,269

 

    18,200         18,250         169      3,373      5,572      6,269

 

    18,250         18,300         165      3,373      5,572      6,269

 

    18,300         18,350         161      3,373      5,572      6,269

 

    18,350         18,400         157      3,373      5,572      6,269

 

    18,400         18,450         153      3,373      5,572      6,269

 

    18,450         18,500         150      3,373      5,572      6,269

 

    18,500         18,550         146      3,373      5,572      6,269

 

    18,550         18,600         142      3,373      5,572      6,269

 

    18,600         18,650         138      3,373      5,572      6,269

 

    18,650         18,700         134      3,373      5,572      6,269

 

    18,700         18,750         130      3,373      5,572      6,269

 

    18,750         18,800         127      3,373      5,572      6,269

 

    18,800         18,850         123      3,373      5,572      6,269

 

    18,850         18,900         119      3,373      5,572      6,269

 

    18,900         18,950         115      3,373      5,572      6,269

 

    18,950         19,000         111      3,373      5,572      6,269

 

    19,000         19,050         107      3,373      5,572      6,269

 

    19,050         19,100         104      3,373      5,572      6,269

 

    19,100         19,150         100      3,373      5,572      6,269

 

    19,150         19,200          96      3,373      5,572      6,269

 

    19,200         19,250          92      3,373      5,572      6,269

 

    19,250         19,300          88      3,373      5,572      6,269

 

    19,300         19,350          85      3,373      5,572      6,269

 

    19,350         19,400          81      3,373      5,572      6,269

 

    19,400         19,450          77      3,373      5,572      6,269

 

    19,450         19,500          73      3,373      5,572      6,269

 

    19,500         19,550          69      3,373      5,572      6,269

 

    19,550         19,600          65      3,373      5,572      6,269

 

    19,600         19,650          62      3,373      5,572      6,269

 

    19,650         19,700          58      3,373      5,572      6,269

 

    19,700         19,750          54      3,373      5,572      6,269

 

    19,750         19,800          50      3,373      5,572      6,269

 

    19,800         19,850          46      3,373      5,572      6,269

 

    19,850         19,900          42      3,373      5,572      6,269

 

    19,900         19,950          39      3,373      5,572      6,269

 

    19,950         20,000          35      3,373      5,572      6,269

 

    20,000         20,050          31      3,373      5,572      6,269

 

    20,050         20,100          27      3,373      5,572      6,269

 

    20,100         20,150          23      3,373      5,572      6,269

 

    20,150         20,200          20      3,373      5,572      6,269

 

    20,200         20,250          16      3,373      5,572      6,269

 

    20,250         20,300          12      3,373      5,572      6,269

 

    20,300         20,350           8      3,373      5,572      6,269

 

    20,350         20,400           4      3,373      5,572      6,269

 

    20,400         20,450           **     3,373      5,572      6,269

 

    20,450         20,500           0      3,373      5,572      6,269

 

    20,500         20,550           0      3,373      5,572      6,269

 

    20,550         20,600           0      3,373      5,572      6,269

 

 ** If the amount you are looking up from the worksheet is at least

 

 $20,400 but less than $20,430, and you have no qualifying children,

 

 your credit is $1.

 

 If the amount you are looking up from the worksheet is $20,430 or

 

 more, and you have no qualifying children, you can't take the credit.

 

    20,600         20,650           0      3,373      5,572      6,269

 

    20,650         20,700           0      3,373      5,572      6,269

 

    20,700         20,750           0      3,373      5,572      6,269

 

    20,750         20,800           0      3,373      5,572      6,269

 

    20,800         20,850           0      3,373      5,572      6,269

 

    20,850         20,900           0      3,373      5,572      6,269

 

    20,900         20,950           0      3,373      5,572      6,269

 

    20,950         21,000           0      3,373      5,572      6,269

 

    21,000         21,050           0      3,373      5,572      6,269

 

    21,050         21,100           0      3,373      5,572      6,269

 

    21,100         21,150           0      3,373      5,572      6,269

 

    21,150         21,200           0      3,373      5,572      6,269

 

    21,200         21,250           0      3,373      5,572      6,269

 

    21,250         21,300           0      3,373      5,572      6,269

 

    21,300         21,350           0      3,373      5,572      6,269

 

    21,350         21,400           0      3,373      5,572      6,269

 

    21,400         21,450           0      3,373      5,572      6,269

 

    21,450         21,500           0      3,373      5,572      6,269

 

    21,500         21,550           0      3,373      5,572      6,269

 

    21,550         21,600           0      3,373      5,572      6,269

 

    21,600         21,650           0      3,373      5,572      6,269

 

    21,650         21,700           0      3,373      5,572      6,269

 

    21,700         21,750           0      3,373      5,572      6,269

 

    21,750         21,800           0      3,373      5,572      6,269

 

    21,800         21,850           0      3,373      5,572      6,269

 

    21,850         21,900           0      3,373      5,572      6,269

 

    21,900         21,950           0      3,373      5,572      6,269

 

    21,950         22,000           0      3,373      5,572      6,269

 

    22,000         22,050           0      3,373      5,572      6,269

 

    22,050         22,100           0      3,373      5,572      6,269

 

    22,100         22,150           0      3,373      5,572      6,269

 

    22,150         22,200           0      3,373      5,572      6,269

 

    22,200         22,250           0      3,373      5,572      6,269

 

    22,250         22,300           0      3,373      5,572      6,269

 

    22,300         22,350           0      3,373      5,572      6,269

 

    22,350         22,400           0      3,373      5,572      6,269

 

    22,400         22,450           0      3,373      5,572      6,269

 

    22,450         22,500           0      3,373      5,572      6,269

 

    22,500         22,550           0      3,373      5,572      6,269

 

    22,550         22,600           0      3,373      5,572      6,269

 

    22,600         22,650           0      3,373      5,572      6,269

 

    22,650         22,700           0      3,373      5,572      6,269

 

    22,700         22,750           0      3,373      5,572      6,269

 

    22,750         22,800           0      3,373      5,572      6,269

 

    22,800         22,850           0      3,373      5,572      6,269

 

    22,850         22,900           0      3,373      5,572      6,269

 

    22,900         22,950           0      3,373      5,572      6,269

 

    22,950         23,000           0      3,373      5,572      6,269

 

    23,000         23,050           0      3,373      5,572      6,269

 

    23,050         23,100           0      3,373      5,572      6,269

 

    23,100         23,150           0      3,373      5,572      6,269

 

    23,150         23,200           0      3,373      5,572      6,269

 

    23,200         23,250           0      3,373      5,572      6,269

 

    23,250         23,300           0      3,373      5,572      6,269

 

    23,300         23,350           0      3,373      5,572      6,269

 

    23,350         23,400           0      3,373      5,572      6,269

 

    23,400         23,450           0      3,373      5,572      6,269

 

    23,450         23,500           0      3,373      5,572      6,269

 

    23,500         23,550           0      3,373      5,572      6,269

 

    23,550         23,600           0      3,373      5,572      6,269

 

    23,600         23,650           0      3,373      5,572      6,269

 

    23,650         23,700           0      3,373      5,572      6,269

 

    23,700         23,750           0      3,373      5,572      6,269

 

    23,750         23,800           0      3,367      5,565      6,261

 

    23,800         23,850           0      3,359      5,554      6,251

 

    23,850         23,900           0      3,351      5,544      6,240

 

    23,900         23,950           0      3,343      5,533      6,230

 

    23,950         24,000           0      3,335      5,523      6,219

 

    24,000         24,050           0      3,327      5,512      6,208

 

    24,050         24,100           0      3,319      5,501      6,198

 

    24,100         24,150           0      3,311      5,491      6,187

 

    24,150         24,200           0      3,303      5,480      6,177

 

    24,200         24,250           0      3,295      5,470      6,166

 

    24,250         24,300           0      3,287      5,459      6,156

 

    24,300         24,350           0      3,279      5,449      6,145

 

    24,350         24,400           0      3,271      5,438      6,135

 

    24,400         24,450           0      3,263      5,428      6,124

 

    24,450         24,500           0      3,255      5,417      6,114

 

    24,500         24,550           0      3,247      5,407      6,103

 

    24,550         24,600           0      3,239      5,396      6,093

 

    24,600         24,650           0      3,231      5,386      6,082

 

    24,650         24,700           0      3,223      5,375      6,072

 

    24,700         24,750           0      3,215      5,365      6,061

 

    24,750         24,800           0      3,207      5,354      6,051

 

    24,800         24,850           0      3,199      5,343      6,040

 

    24,850         24,900           0      3,191      5,333      6,029

 

    24,900         24,950           0      3,183      5,322      6,019

 

    24,950         25,000           0      3,175      5,312      6,008

 

    25,000         25,050           0      3,167      5,301      5,998

 

    25,050         25,100           0      3,159      5,291      5,987

 

    25,100         25,150           0      3,151      5,280      5,977

 

    25,150         25,200           0      3,143      5,270      5,966

 

    25,200         25,250           0      3,135      5,259      5,956

 

    25,250         25,300           0      3,128      5,249      5,945

 

    25,300         25,350           0      3,120      5,238      5,935

 

    25,350         25,400           0      3,112      5,228      5,924

 

    25,400         25,450           0      3,104      5,217      5,914

 

    25,450         25,500           0      3,096      5,207      5,903

 

    25,500         25,550           0      3,088      5,196      5,893

 

    25,550         25,600           0      3,080      5,186      5,882

 

    25,600         25,650           0      3,072      5,175      5,872

 

    25,650         25,700           0      3,064      5,164      5,861

 

    25,700         25,750           0      3,056      5,154      5,850

 

    25,750         25,800           0      3,048      5,143      5,840

 

    25,800         25,850           0      3,040      5,133      5,829

 

    25,850         25,900           0      3,032      5,122      5,819

 

    25,900         25,950           0      3,024      5,112      5,808

 

    25,950         26,000           0      3,016      5,101      5,798

 

    26,000         26,050           0      3,008      5,091      5,787

 

    26,050         26,100           0      3,000      5,080      5,777

 

    26,100         26,150           0      2,992      5,070      5,766

 

    26,150         26,200           0      2,984      5,059      5,756

 

    26,200         26,250           0      2,976      5,049      5,745

 

    26,250         26,300           0      2,968      5,038      5,735

 

    26,300         26,350           0      2,960      5,028      5,724

 

    26,350         26,400           0      2,952      5,017      5,714

 

    26,400         26,450           0      2,944      5,007      5,703

 

    26,450         26,500           0      2,936      4,996      5,693

 

    26,500         26,550           0      2,928      4,985      5,682

 

    26,550         26,600           0      2,920      4,975      5,671

 

    26,600         26,650           0      2,912      4,964      5,661

 

    26,650         26,700           0      2,904      4,954      5,650

 

    26,700         26,750           0      2,896      4,943      5,640

 

    26,750         26,800           0      2,888      4,933      5,629

 

    26,800         26,850           0      2,880      4,922      5,619

 

    26,850         26,900           0      2,872      4,912      5,608

 

    26,900         26,950           0      2,864      4,901      5,598

 

    26,950         27,000           0      2,856      4,891      5,587

 

    27,000         27,050           0      2,848      4,880      5,577

 

    27,050         27,100           0      2,840      4,870      5,566

 

    27,100         27,150           0      2,832      4,859      5,556

 

    27,150         27,200           0      2,824      4,849      5,545

 

    27,200         27,250           0      2,816      4,838      5,535

 

    27,250         27,300           0      2,808      4,828      5,524

 

    27,300         27,350           0      2,800      4,817      5,513

 

    27,350         27,400           0      2,792      4,806      5,503

 

    27,400         27,450           0      2,784      4,796      5,492

 

    27,450         27,500           0      2,776      4,785      5,482

 

    27,500         27,550           0      2,768      4,775      5,471

 

    27,550         27,600           0      2,760      4,764      5,461

 

    27,600         27,650           0      2,752      4,754      5,450

 

    27,650         27,700           0      2,744      4,743      5,440

 

    27,700         27,750           0      2,736      4,733      5,429

 

    27,750         27,800           0      2,728      4,722      5,419

 

    27,800         27,850           0      2,720      4,712      5,408

 

    27,850         27,900           0      2,712      4,701      5,398

 

    27,900         27,950           0      2,704      4,691      5,387

 

    27,950         28,000           0      2,696      4,680      5,377

 

    28,000         28,050           0      2,688      4,670      5,366

 

    28,050         28,100           0      2,680      4,659      5,356

 

    28,100         28,150           0      2,672      4,649      5,345

 

    28,150         28,200           0      2,664      4,638      5,334

 

    28,200         28,250           0      2,656      4,627      5,324

 

    28,250         28,300           0      2,648      4,617      5,313

 

    28,300         28,350           0      2,640      4,606      5,303

 

    28,350         28,400           0      2,632      4,596      5,292

 

    28,400         28,450           0      2,624      4,585      5,282

 

    28,450         28,500           0      2,616      4,575      5,271

 

    28,500         28,550           0      2,608      4,564      5,261

 

    28,550         28,600           0      2,600      4,554      5,250

 

    28,600         28,650           0      2,592      4,543      5,240

 

    28,650         28,700           0      2,584      4,533      5,229

 

    28,700         28,750           0      2,576      4,522      5,219

 

    28,750         28,800           0      2,568      4,512      5,208

 

    28,800         28,850           0      2,560      4,501      5,198

 

    28,850         28,900           0      2,552      4,491      5,187

 

    28,900         28,950           0      2,544      4,480      5,177

 

    28,950         29,000           0      2,536      4,470      5,166

 

    29,000         29,050           0      2,528      4,459      5,155

 

    29,050         29,100           0      2,520      4,448      5,145

 

    29,100         29,150           0      2,512      4,438      5,134

 

    29,150         29,200           0      2,504      4,427      5,124

 

    29,200         29,250           0      2,496      4,417      5,113

 

    29,250         29,300           0      2,488      4,406      5,103

 

    29,300         29,350           0      2,480      4,396      5,092

 

    29,350         29,400           0      2,472      4,385      5,082

 

    29,400         29,450           0      2,464      4,375      5,071

 

    29,450         29,500           0      2,456      4,364      5,061

 

    29,500         29,550           0      2,448      4,354      5,050

 

    29,550         29,600           0      2,440      4,343      5,040

 

    29,600         29,650           0      2,432      4,333      5,029

 

    29,650         29,700           0      2,424      4,322      5,019

 

    29,700         29,750           0      2,416      4,312      5,008

 

    29,750         29,800           0      2,408      4,301      4,998

 

    29,800         29,850           0      2,400      4,290      4,987

 

    29,850         29,900           0      2,392      4,280      4,976

 

    29,900         29,950           0      2,384      4,269      4,966

 

    29,950         30,000           0      2,376      4,259      4,955

 

    30,000         30,050           0      2,368      4,248      4,945

 

    30,050         30,100           0      2,360      4,238      4,934

 

    30,100         30,150           0      2,352      4,227      4,924

 

    30,150         30,200           0      2,344      4,217      4,913

 

    30,200         30,250           0      2,336      4,206      4,903

 

    30,250         30,300           0      2,329      4,196      4,892

 

    30,300         30,350           0      2,321      4,185      4,882

 

    30,350         30,400           0      2,313      4,175      4,871

 

    30,400         30,450           0      2,305      4,164      4,861

 

    30,450         30,500           0      2,297      4,154      4,850

 

    30,500         30,550           0      2,289      4,143      4,840

 

    30,550         30,600           0      2,281      4,133      4,829

 

    30,600         30,650           0      2,273      4,122      4,819

 

    30,650         30,700           0      2,265      4,111      4,808

 

    30,700         30,750           0      2,257      4,101      4,797

 

    30,750         30,800           0      2,249      4,090      4,787

 

    30,800         30,850           0      2,241      4,080      4,776

 

    30,850         30,900           0      2,233      4,069      4,766

 

    30,900         30,950           0      2,225      4,059      4,755

 

    30,950         31,000           0      2,217      4,048      4,745

 

    31,000         31,050           0      2,209      4,038      4,734

 

    31,050         31,100           0      2,201      4,027      4,724

 

    31,100         31,150           0      2,193      4,017      4,713

 

    31,150         31,200           0      2,185      4,006      4,703

 

    31,200         31,250           0      2,177      3,996      4,692

 

    31,250         31,300           0      2,169      3,985      4,682

 

    31,300         31,350           0      2,161      3,975      4,671

 

    31,350         31,400           0      2,153      3,964      4,661

 

    31,400         31,450           0      2,145      3,954      4,650

 

    31,450         31,500           0      2,137      3,943      4,640

 

    31,500         31,550           0      2,129      3,932      4,629

 

    31,550         31,600           0      2,121      3,922      4,618

 

    31,600         31,650           0      2,113      3,911      4,608

 

    31,650         31,700           0      2,105      3,901      4,597

 

    31,700         31,750           0      2,097      3,890      4,587

 

    31,750         31,800           0      2,089      3,880      4,576

 

    31,800         31,850           0      2,081      3,869      4,566

 

    31,850         31,900           0      2,073      3,859      4,555

 

    31,900         31,950           0      2,065      3,848      4,545

 

    31,950         32,000           0      2,057      3,838      4,534

 

    32,000         32,050           0      2,049      3,827      4,524

 

    32,050         32,100           0      2,041      3,817      4,513

 

    32,100         32,150           0      2,033      3,806      4,503

 

    32,150         32,200           0      2,025      3,796      4,492

 

    32,200         32,250           0      2,017      3,785      4,482

 

    32,250         32,300           0      2,009      3,775      4,471

 

    32,300         32,350           0      2,001      3,764      4,460

 

    32,350         32,400           0      1,993      3,753      4,450

 

    32,400         32,450           0      1,985      3,743      4,439

 

    32,450         32,500           0      1,977      3,732      4,429

 

    32,500         32,550           0      1,969      3,722      4,418

 

    32,550         32,600           0      1,961      3,711      4,408

 

    32,600         32,650           0      1,953      3,701      4,397

 

    32,650         32,700           0      1,945      3,690      4,387

 

    32,700         32,750           0      1,937      3,680      4,376

 

    32,750         32,800           0      1,929      3,669      4,366

 

    32,800         32,850           0      1,921      3,659      4,355

 

    32,850         32,900           0      1,913      3,648      4,345

 

    32,900         32,950           0      1,905      3,638      4,334

 

    32,950         33,000           0      1,897      3,627      4,324

 

    33,000         33,050           0      1,889      3,617      4,313

 

    33,050         33,100           0      1,881      3,606      4,303

 

    33,100         33,150           0      1,873      3,596      4,292

 

    33,150         33,200           0      1,865      3,585      4,281

 

    33,200         33,250           0      1,857      3,574      4,271

 

    33,250         33,300           0      1,849      3,564      4,260

 

    33,300         33,350           0      1,841      3,553      4,250

 

    33,350         33,400           0      1,833      3,543      4,239

 

    33,400         33,450           0      1,825      3,532      4,229

 

    33,450         33,500           0      1,817      3,522      4,218

 

    33,500         33,550           0      1,809      3,511      4,208

 

    33,550         33,600           0      1,801      3,501      4,197

 

    33,600         33,650           0      1,793      3,490      4,187

 

    33,650         33,700           0      1,785      3,480      4,176

 

    33,700         33,750           0      1,777      3,469      4,166

 

    33,750         33,800           0      1,769      3,459      4,155

 

    33,800         33,850           0      1,761      3,448      4,145

 

    33,850         33,900           0      1,753      3,438      4,134

 

    33,900         33,950           0      1,745      3,427      4,124

 

    33,950         34,000           0      1,737      3,417      4,113

 

    34,000         34,050           0      1,729      3,406      4,102

 

    34,050         34,100           0      1,721      3,395      4,092

 

    34,100         34,150           0      1,713      3,385      4,081

 

    34,150         34,200           0      1,705      3,374      4,071

 

    34,200         34,250           0      1,697      3,364      4,060

 

    34,250         34,300           0      1,689      3,353      4,050

 

    34,300         34,350           0      1,681      3,343      4,039

 

    34,350         34,400           0      1,673      3,332      4,029

 

    34,400         34,450           0      1,665      3,322      4,018

 

    34,450         34,500           0      1,657      3,311      4,008

 

    34,500         34,550           0      1,649      3,301      3,997

 

    34,550         34,600           0      1,641      3,290      3,987

 

    34,600         34,650           0      1,633      3,280      3,976

 

    34,650         34,700           0      1,625      3,269      3,966

 

    34,700         34,750           0      1,617      3,259      3,955

 

    34,750         34,800           0      1,609      3,248      3,945

 

    34,800         34,850           0      1,601      3,237      3,934

 

    34,850         34,900           0      1,593      3,227      3,923

 

    34,900         34,950           0      1,585      3,216      3,913

 

    34,950         35,000           0      1,577      3,206      3,902

 

    35,000         35,050           0      1,569      3,195      3,892

 

    35,050         35,100           0      1,561      3,185      3,881

 

    35,100         35,150           0      1,553      3,174      3,871

 

    35,150         35,200           0      1,545      3,164      3,860

 

    35,200         35,250           0      1,537      3,153      3,850

 

    35,250         35,300           0      1,530      3,143      3,839

 

    35,300         35,350           0      1,522      3,132      3,829

 

    35,350         35,400           0      1,514      3,122      3,818

 

    35,400         35,450           0      1,506      3,111      3,808

 

    35,450         35,500           0      1,498      3,101      3,797

 

    35,500         35,550           0      1,490      3,090      3,787

 

    35,550         35,600           0      1,482      3,080      3,776

 

    35,600         35,650           0      1,474      3,069      3,766

 

    35,650         35,700           0      1,466      3,058      3,755

 

    35,700         35,750           0      1,458      3,048      3,744

 

    35,750         35,800           0      1,450      3,037      3,734

 

    35,800         35,850           0      1,442      3,027      3,723

 

    35,850         35,900           0      1,434      3,016      3,713

 

    35,900         35,950           0      1,426      3,006      3,702

 

    35,950         36,000           0      1,418      2,995      3,692

 

    36,000         36,050           0      1,410      2,985      3,681

 

    36,050         36,100           0      1,402      2,974      3,671

 

    36,100         36,150           0      1,394      2,964      3,660

 

    36,150         36,200           0      1,386      2,953      3,650

 

    36,200         36,250           0      1,378      2,943      3,639

 

    36,250         36,300           0      1,370      2,932      3,629

 

    36,300         36,350           0      1,362      2,922      3,618

 

    36,350         36,400           0      1,354      2,911      3,608

 

    36,400         36,450           0      1,346      2,901      3,597

 

    36,450         36,500           0      1,338      2,890      3,587

 

    36,500         36,550           0      1,330      2,879      3,576

 

    36,550         36,600           0      1,322      2,869      3,565

 

    36,600         36,650           0      1,314      2,858      3,555

 

    36,650         36,700           0      1,306      2,848      3,544

 

    36,700         36,750           0      1,298      2,837      3,534

 

    36,750         36,800           0      1,290      2,827      3,523

 

    36,800         36,850           0      1,282      2,816      3,513

 

    36,850         36,900           0      1,274      2,806      3,502

 

    36,900         36,950           0      1,266      2,795      3,492

 

    36,950         37,000           0      1,258      2,785      3,481

 

    37,000         37,050           0      1,250      2,774      3,471

 

    37,050         37,100           0      1,242      2,764      3,460

 

    37,100         37,150           0      1,234      2,753      3,450

 

    37,150         37,200           0      1,226      2,743      3,439

 

    37,200         37,250           0      1,218      2,732      3,429

 

    37,250         37,300           0      1,210      2,722      3,418

 

    37,300         37,350           0      1,202      2,711      3,407

 

    37,350         37,400           0      1,194      2,700      3,397

 

    37,400         37,450           0      1,186      2,690      3,386

 

    37,450         37,500           0      1,178      2,679      3,376

 

    37,500         37,550           0      1,170      2,669      3,365

 

    37,550         37,600           0      1,162      2,658      3,355

 

    37,600         37,650           0      1,154      2,648      3,344

 

    37,650         37,700           0      1,146      2,637      3,334

 

    37,700         37,750           0      1,138      2,627      3,323

 

    37,750         37,800           0      1,130      2,616      3,313

 

    37,800         37,850           0      1,122      2,606      3,302

 

    37,850         37,900           0      1,114      2,595      3,292

 

    37,900         37,950           0      1,106      2,585      3,281

 

    37,950         38,000           0      1,098      2,574      3,271

 

    38,000         38,050           0      1,090      2,564      3,260

 

    38,050         38,100           0      1,082      2,553      3,250

 

    38,100         38,150           0      1,074      2,543      3,239

 

    38,150         38,200           0      1,066      2,532      3,228

 

    38,200         38,250           0      1,058      2,521      3,218

 

    38,250         38,300           0      1,050      2,511      3,207

 

    38,300         38,350           0      1,042      2,500      3,197

 

    38,350         38,400           0      1,034      2,490      3,186

 

    38,400         38,450           0      1,026      2,479      3,176

 

    38,450         38,500           0      1,018      2,469      3,165

 

    38,500         38,550           0      1,010      2,458      3,155

 

    38,550         38,600           0      1,002      2,448      3,144

 

    38,600         38,650           0        994      2,437      3,134

 

    38,650         38,700           0        986      2,427      3,123

 

    38,700         38,750           0        978      2,416      3,113

 

    38,750         38,800           0        970      2,406      3,102

 

    38,800         38,850           0        962      2,395      3,092

 

    38,850         38,900           0        954      2,385      3,081

 

    38,900         38,950           0        946      2,374      3,071

 

    38,950         39,000           0        938      2,364      3,060

 

    39,000         39,050           0        930      2,353      3,049

 

    39,050         39,100           0        922      2,342      3,039

 

    39,100         39,150           0        914      2,332      3,028

 

    39,150         39,200           0        906      2,321      3,018

 

    39,200         39,250           0        898      2,311      3,007

 

    39,250         39,300           0        890      2,300      2,997

 

    39,300         39,350           0        882      2,290      2,986

 

    39,350         39,400           0        874      2,279      2,976

 

    39,400         39,450           0        866      2,269      2,965

 

    39,450         39,500           0        858      2,258      2,955

 

    39,500         39,550           0        850      2,248      2,944

 

    39,550         39,600           0        842      2,237      2,934

 

    39,600         39,650           0        834      2,227      2,923

 

    39,650         39,700           0        826      2,216      2,913

 

    39,700         39,750           0        818      2,206      2,902

 

    39,750         39,800           0        810      2,195      2,892

 

    39,800         39,850           0        802      2,184      2,881

 

    39,850         39,900           0        794      2,174      2,870

 

    39,900         39,950           0        786      2,163      2,860

 

    39,950         40,000           0        778      2,153      2,849

 

    40,000         40,050           0        770      2,142      2,839

 

    40,050         40,100           0        762      2,132      2,828

 

    40,100         40,150           0        754      2,121      2,818

 

    40,150         40,200           0        746      2,111      2,807

 

    40,200         40,250           0        738      2,100      2,797

 

    40,250         40,300           0        731      2,090      2,786

 

    40,300         40,350           0        723      2,079      2,776

 

    40,350         40,400           0        715      2,069      2,765

 

    40,400         40,450           0        707      2,058      2,755

 

    40,450         40,500           0        699      2,048      2,744

 

    40,500         40,550           0        691      2,037      2,734

 

    40,550         40,600           0        683      2,027      2,723

 

    40,600         40,650           0        675      2,016      2,713

 

    40,650         40,700           0        667      2,005      2,702

 

    40,700         40,750           0        659      1,995      2,691

 

    40,750         40,800           0        651      1,984      2,681

 

    40,800         40,850           0        643      1,974      2,670

 

    40,850         40,900           0        635      1,963      2,660

 

    40,900         40,950           0        627      1,953      2,649

 

    40,950         41,000           0        619      1,942      2,639

 

    41,000         41,050           0        611      1,932      2,628

 

    41,050         41,100           0        603      1,921      2,618

 

    41,100         41,150           0        595      1,911      2,607

 

    41,150         41,200           0        587      1,900      2,597

 

    41,200         41,250           0        579      1,890      2,586

 

    41,250         41,300           0        571      1,879      2,576

 

    41,300         41,350           0        563      1,869      2,565

 

    41,350         41,400           0        555      1,858      2,555

 

    41,400         41,450           0        547      1,848      2,544

 

    41,450         41,500           0        539      1,837      2,534

 

    41,500         41,550           0        531      1,826      2,523

 

    41,550         41,600           0        523      1,816      2,512

 

    41,600         41,650           0        515      1,805      2,502

 

    41,650         41,700           0        507      1,795      2,491

 

    41,700         41,750           0        499      1,784      2,481

 

    41,750         41,800           0        491      1,774      2,470

 

    41,800         41,850           0        483      1,763      2,460

 

    41,850         41,900           0        475      1,753      2,449

 

    41,900         41,950           0        467      1,742      2,439

 

    41,950         42,000           0        459      1,732      2,428

 

    42,000         42,050           0        451      1,721      2,418

 

    42,050         42,100           0        443      1,711      2,407

 

    42,100         42,150           0        435      1,700      2,397

 

    42,150         42,200           0        427      1,690      2,386

 

    42,200         42,250           0        419      1,679      2,376

 

    42,250         42,300           0        411      1,669      2,365

 

    42,300         42,350           0        403      1,658      2,354

 

    42,350         42,400           0        395      1,647      2,344

 

    42,400         42,450           0        387      1,637      2,333

 

    42,450         42,500           0        379      1,626      2,323

 

    42,500         42,550           0        371      1,616      2,312

 

    42,550         42,600           0        363      1,605      2,302

 

    42,600         42,650           0        355      1,595      2,291

 

    42,650         42,700           0        347      1,584      2,281

 

    42,700         42,750           0        339      1,574      2,270

 

    42,750         42,800           0        331      1,563      2,260

 

    42,800         42,850           0        323      1,553      2,249

 

    42,850         42,900           0        315      1,542      2,239

 

    42,900         42,950           0        307      1,532      2,228

 

    42,950         43,000           0        299      1,521      2,218

 

    43,000         43,050           0        291      1,511      2,207

 

    43,050         43,100           0        283      1,500      2,197

 

    43,100         43,150           0        275      1,490      2,186

 

    43,150         43,200           0        267      1,479      2,175

 

    43,200         43,250           0        259      1,468      2,165

 

    43,250         43,300           0        251      1,458      2,154

 

    43,300         43,350           0        243      1,447      2,144

 

    43,350         43,400           0        235      1,437      2,133

 

    43,400         43,450           0        227      1,426      2,123

 

    43,450         43,500           0        219      1,416      2,112

 

    43,500         43,550           0        211      1,405      2,102

 

    43,550         43,600           0        203      1,395      2,091

 

    43,600         43,650           0        195      1,384      2,081

 

    43,650         43,700           0        187      1,374      2,070

 

    43,700         43,750           0        179      1,363      2,060

 

    43,750         43,800           0        171      1,353      2,049

 

    43,800         43,850           0        163      1,342      2,039

 

    43,850         43,900           0        155      1,332      2,028

 

    43,900         43,950           0        147      1,321      2,018

 

    43,950         44,000           0        139      1,311      2,007

 

    44,000         44,050           0        131      1,300      1,996

 

    44,050         44,100           0        123      1,289      1,986

 

    44,100         44,150           0        115      1,279      1,975

 

    44,150         44,200           0        107      1,268      1,965

 

    44,200         44,250           0         99      1,258      1,954

 

    44,250         44,300           0         91      1,247      1,944

 

    44,300         44,350           0         83      1,237      1,933

 

    44,350         44,400           0         75      1,226      1,923

 

    44,400         44,450           0         67      1,216      1,912

 

    44,450         44,500           0         59      1,205      1,902

 

    44,500         44,550           0         51      1,195      1,891

 

    44,550         44,600           0         43      1,184      1,881

 

    44,600         44,650           0         35      1,174      1,870

 

    44,650         44,700           0         27      1,163      1,860

 

    44,700         44,750           0         19      1,153      1,849

 

    44,750         44,800           0         11      1,142      1,839

 

    44,800         44,850           0        ***      1,131      1,828

 

    44,850         44,900           0          0      1,121      1,817

 

    44,900         44,950           0          0      1,110      1,807

 

    44,950         45,000           0          0      1,100      1,796

 

 *** If the amount you are looking up from the worksheet is at least

 

 $44,800 but less than $44,846, and you have one qualifying child,

 

 your credit is $4.

 

 If the amount you are looking up from the worksheet is $44,846 or

 

 more, and you have one qualifying child, you can't take the credit.

 

    45,000         45,050           0          0      1,089      1,786

 

    45,050         45,100           0          0      1,079      1,775

 

    45,100         45,150           0          0      1,068      1,765

 

    45,150         45,200           0          0      1,058      1,754

 

    45,200         45,250           0          0      1,047      1,744

 

    45,250         45,300           0          0      1,037      1,733

 

    45,300         45,350           0          0      1,026      1,723

 

    45,350         45,400           0          0      1,016      1,712

 

    45,400         45,450           0          0      1,005      1,702

 

    45,450         45,500           0          0        995      1,691

 

    45,500         45,550           0          0        984      1,681

 

    45,550         45,600           0          0        974      1,670

 

    45,600         45,650           0          0        963      1,660

 

    45,650         45,700           0          0        952      1,649

 

    45,700         45,750           0          0        942      1,638

 

    45,750         45,800           0          0        931      1,628

 

    45,800         45,850           0          0        921      1,617

 

    45,850         45,900           0          0        910      1,607

 

    45,900         45,950           0          0        900      1,596

 

    45,950         46,000           0          0        889      1,586

 

    46,000         46,050           0          0        879      1,575

 

    46,050         46,100           0          0        868      1,565

 

    46,100         46,150           0          0        858      1,554

 

    46,150         46,200           0          0        847      1,544

 

    46,200         46,250           0          0        837      1,533

 

    46,250         46,300           0          0        826      1,523

 

    46,300         46,350           0          0        816      1,512

 

    46,350         46,400           0          0        805      1,502

 

    46,400         46,450           0          0        795      1,491

 

    46,450         46,500           0          0        784      1,481

 

    46,500         46,550           0          0        773      1,470

 

    46,550         46,600           0          0        763      1,459

 

    46,600         46,650           0          0        752      1,449

 

    46,650         46,700           0          0        742      1,438

 

    46,700         46,750           0          0        731      1,428

 

    46,750         46,800           0          0        721      1,417

 

    46,800         46,850           0          0        710      1,407

 

    46,850         46,900           0          0        700      1,396

 

    46,900         46,950           0          0        689      1,386

 

    46,950         47,000           0          0        679      1,375

 

    47,000         47,050           0          0        668      1,365

 

    47,050         47,100           0          0        658      1,354

 

    47,100         47,150           0          0        647      1,344

 

    47,150         47,200           0          0        637      1,333

 

    47,200         47,250           0          0        626      1,323

 

    47,250         47,300           0          0        616      1,312

 

    47,300         47,350           0          0        605      1,301

 

    47,350         47,400           0          0        594      1,291

 

    47,400         47,450           0          0        584      1,280

 

    47,450         47,500           0          0        573      1,270

 

    47,500         47,550           0          0        563      1,259

 

    47,550         47,600           0          0        552      1,249

 

    47,600         47,650           0          0        542      1,238

 

    47,650         47,700           0          0        531      1,228

 

    47,700         47,750           0          0        521      1,217

 

    47,750         47,800           0          0        510      1,207

 

    47,800         47,850           0          0        500      1,196

 

    47,850         47,900           0          0        489      1,186

 

    47,900         47,950           0          0        479      1,175

 

    47,950         48,000           0          0        468      1,165

 

    48,000         48,050           0          0        458      1,154

 

    48,050         48,100           0          0        447      1,144

 

    48,100         48,150           0          0        437      1,133

 

    48,150         48,200           0          0        426      1,122

 

    48,200         48,250           0          0        415      1,112

 

    48,250         48,300           0          0        405      1,101

 

    48,300         48,350           0          0        394      1,091

 

    48,350         48,400           0          0        384      1,080

 

    48,400         48,450           0          0        373      1,070

 

    48,450         48,500           0          0        363      1,059

 

    48,500         48,550           0          0        352      1,049

 

    48,550         48,600           0          0        342      1,038

 

    48,600         48,650           0          0        331      1,028

 

    48,650         48,700           0          0        321      1,017

 

    48,700         48,750           0          0        310      1,007

 

    48,750         48,800           0          0        300        996

 

    48,800         48,850           0          0        289        986

 

    48,850         48,900           0          0        279        975

 

    48,900         48,950           0          0        268        965

 

    48,950         49,000           0          0        258        954

 

    49,000         49,050           0          0        247        943

 

    49,050         49,100           0          0        236        933

 

    49,100         49,150           0          0        226        922

 

    49,150         49,200           0          0        215        912

 

    49,200         49,250           0          0        205        901

 

    49,250         49,300           0          0        194        891

 

    49,300         49,350           0          0        184        880

 

    49,350         49,400           0          0        173        870

 

    49,400         49,450           0          0        163        859

 

    49,450         49,500           0          0        152        849

 

    49,500         49,550           0          0        142        838

 

    49,550         49,600           0          0        131        828

 

    49,600         49,650           0          0        121        817

 

    49,650         49,700           0          0        110        807

 

    49,700         49,750           0          0        100        796

 

    49,750         49,800           0          0         89        786

 

    49,800         49,850           0          0         78        775

 

    49,850         49,900           0          0         68        764

 

    49,900         49,950           0          0         57        754

 

    49,950         50,000           0          0         47        743

 

    50,000         50,050           0          0         36        733

 

    50,050         50,100           0          0         26        722

 

    50,100         50,150           0          0         15        712

 

    50,150         50,200           0          0         **        701

 

 ** If the amount you are looking up from the worksheet is at least

 

 $50,150 but less than $50,198 and you have two qualifying children,

 

 your credit is $5.

 

 If the amount you are looking up from the worksheet is $50,198 or

 

 more, and you have two qualifying children, you can't take the credit.

 

    50,200         50,250           0          0          0        691

 

    50,250         50,300           0          0          0        680

 

    50,300         50,350           0          0          0        670

 

    50,350         50,400           0          0          0        659

 

    50,400         50,450           0          0          0        649

 

    50,450         50,500           0          0          0        638

 

    50,500         50,550           0          0          0        628

 

    50,550         50,600           0          0          0        617

 

    50,600         50,650           0          0          0        607

 

    50,650         50,700           0          0          0        596

 

    50,700         50,750           0          0          0        585

 

    50,750         50,800           0          0          0        575

 

    50,800         50,850           0          0          0        564

 

    50,850         50,900           0          0          0        554

 

    50,900         50,950           0          0          0        543

 

    50,950         51,000           0          0          0        533

 

    51,000         51,050           0          0          0        522

 

    51,050         51,100           0          0          0        512

 

    51,100         51,150           0          0          0        501

 

    51,150         51,200           0          0          0        491

 

    51,200         51,250           0          0          0        480

 

    51,250         51,300           0          0          0        470

 

    51,300         51,350           0          0          0        459

 

    51,350         51,400           0          0          0        449

 

    51,400         51,450           0          0          0        438

 

    51,450         51,500           0          0          0        428

 

    51,500         51,550           0          0          0        417

 

    51,550         51,600           0          0          0        406

 

    51,600         51,650           0          0          0        396

 

    51,650         51,700           0          0          0        385

 

    51,700         51,750           0          0          0        375

 

    51,750         51,800           0          0          0        364

 

    51,800         51,850           0          0          0        354

 

    51,850         51,900           0          0          0        343

 

    51,900         51,950           0          0          0        333

 

    51,950         52,000           0          0          0        322

 

    52,000         52,050           0          0          0        312

 

    52,050         52,100           0          0          0        301

 

    52,100         52,150           0          0          0        291

 

    52,150         52,200           0          0          0        280

 

    52,200         52,250           0          0          0        270

 

    52,250         52,300           0          0          0        259

 

    52,300         52,350           0          0          0        248

 

    52,350         52,400           0          0          0        238

 

    52,400         52,450           0          0          0        227

 

    52,450         52,500           0          0          0        217

 

    52,500         52,550           0          0          0        206

 

    52,550         52,600           0          0          0        196

 

    52,600         52,650           0          0          0        185

 

    52,650         52,700           0          0          0        175

 

    52,700         52,750           0          0          0        164

 

    52,750         52,800           0          0          0        154

 

    52,800         52,850           0          0          0        143

 

    52,850         52,900           0          0          0        133

 

    52,900         52,950           0          0          0        122

 

    52,950         53,000           0          0          0        112

 

    53,000         53,050           0          0          0        101

 

    53,050         53,100           0          0          0         91

 

    53,100         53,150           0          0          0         80

 

    53,150         53,200           0          0          0         69

 

    53,200         53,250           0          0          0         59

 

    53,250         53,300           0          0          0         48

 

    53,300         53,350           0          0          0         38

 

    53,350         53,400           0          0          0         27

 

    53,400         53,450           0          0          0         17

 

    53,450         53,500           0          0          0          6

 

    53,500         53,505           0          0          0          1

 

 ---------------------------------------------------------------------
DOCUMENT ATTRIBUTES
Copy RID