Department of the Treasury Contents

Internal Revenue Service

What's New for 2023 . . . . . . . . . . . . . . . . . . . . . . . . 3
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Publication 596
Cat. No. 15173A Chapter 1. Rules for Everyone . . . . . . . . . . . .... 4
Rule 1—Adjusted Gross Income (AGI) Limits .... 4

Earned Rule 2—You Must Have a Valid Social

Security Number (SSN) . . . . . . . . . . . . . .
Rule 3—If You Are Separated From Your
.... 4

Income Credit Spouse and Not Filing a Joint Return, You

Must Meet Certain Rules . . . . . . . . . . . . . .... 5

(EIC)
Rule 4—You Must Be a U.S. Citizen or
Resident Alien All Year . . . . . . . . . . . . . . .... 5
Rule 5—You Cannot File Form 2555 . . . . . . .... 6
Rule 6—Your Investment Income Must Be
For use in preparing $11,000 or Less . . . . . . . . . . . . . . . . . . . .... 6

2023 Returns
Rule 7—You Must Have Earned Income . . . . .... 7

Chapter 2. Rules if You Have a

Qualifying Child . . . . . . . . . . . . . . . . . . . . .... 9
Rule 8—Your Child Must Meet the
Relationship, Age, Residency, and Joint
Return Tests . . . . . . . . . . . . . . . . . . . . . . .... 9
Rule 9—Your Qualifying Child Cannot Be
Used by More Than One Person To Claim
the EIC . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Rule 10—You Cannot Be a Qualifying Child of
Another Taxpayer . . . . . . . . . . . . . . . . . . . . . 15

Chapter 3. Rules If You Do Not Have a

Qualifying Child . . . . . . . . . . . . . . . . . . . . . . . 16
Rule 11—You Must Meet the Age
Requirements . . . . . . . . . . . . . . . . . . . . . . . . 16
Rule 12—You Cannot Be the Dependent of
Another Person . . . . . . . . . . . . . . . . . . . . . . 16
Rule 13—You Cannot Be a Qualifying Child of
Another Taxpayer . . . . . . . . . . . . . . . . . . . . . 17
Rule 14—You Must Have Lived in the United
States More Than Half of the Year . . . . . . . . . 18

Chapter 4. Figuring and Claiming the EIC ... . . 18

Rule 15—Earned Income Limits . . . . . . . .... . . 18
IRS Will Figure the EIC for You . . . . . . . . .... . . 19
How To Figure the EIC Yourself . . . . . . . .... . . 19
Chapter 5. Disallowance of the EIC . . . . . . . . . . . 20
Chapter 6. Detailed Examples . . . . . . . . . . . . . . . 21
EIC Eligibility Checklist . . . . . . . . . . . . . . . . . . . . 22
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 22
2023 EIC Table . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

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Dec 12, 2023

 means more money in your pocket. It reduces the amount
Future Developments of tax you owe. The EIC may also give you a refund.

For the latest information about developments related to

Pub. 596, such as legislation enacted after it was
published, go to IRS.gov/Pub596.
Can I Claim the EIC?
To claim the EIC, you must meet certain rules. These rules
are summarized in Table 1.
What Is the EIC?
The EIC is a tax credit for certain people who work and
have earned income under $63,398. A tax credit usually

Table 1. Earned Income Credit in a Nutshell

First, you must meet all the rules in this column. Second, you must meet all the rules in one of Third, you must meet
these columns, whichever applies. the rule in this column.
Chapter 1. Chapter 2. Chapter 3. Chapter 4.
Rules for Everyone Rules If You Have a Rules If You Do Not Figuring and Claiming
Qualifying Child Have a Qualifying Child the EIC
1. Your adjusted gross 2. You must have a valid 8. Your child must meet 11. You must meet the 15. Your earned income
income (AGI) must be less social security number the relationship, age, age requirements. must be less than:
than: (SSN) by the due date of residency, and joint return
your 2023 return tests. 12. You can’t be the • $56,838 ($63,398 for
• $56,838 ($63,398 for (including extensions). dependent of another married filing jointly) if you
married filing jointly) if you 9. Your qualifying child person. have three or more
have three or more 3. You must meet certain can’t be used by more qualifying children who
qualifying children who requirements if you are than one person to claim 13. You can’t be a have valid SSNs,
have valid social security separated from your the EIC. qualifying child of another
numbers (SSNs), spouse and not filing a person. • $52,918 ($59,478 for
joint return. 10. You can’t be a married filing jointly) if you
• $52,918 ($59,478 for qualifying child of another 14. You must have lived in have two qualifying
married filing jointly) if you 4. You must be a U.S. person. the United States more children who have valid
have two qualifying citizen or resident alien all than half of the year. SSNs,
children who have valid year.
SSNs, • $46,560 ($53,120 for
5. You can’t file Form married filing jointly) if you
• $46,560 ($53,120 for 2555 (relating to foreign have one qualifying child
married filing jointly) if you earned income). who has a valid SSN, or
have one qualifying child
who has a valid SSN, or 6. Your investment income • $17,640 ($24,210 for
must be $11,000 or less. married filing jointly) if you
• $17,640 ($24,210 for don’t have a qualifying
married filing jointly) if you 7. You must have earned child who has a valid SSN.
don’t have a qualifying income.
child who has a valid SSN.

• You are reporting income on Schedule 1 (Form 1040),

line 8z, from Form 8814 (relating to election to report
Do I Need This Publication? child's interest and dividends).
• You have income or loss from a passive activity.
Certain people who file Form 1040 or 1040-SR must use
Worksheet 1 in this publication, instead of Step 2 in their • You are reporting an amount on Form 1040 or
1040-SR, line 7, that includes an amount from Form
Form 1040 instructions, when they are checking whether
4797.
they can take the EIC. You are one of those people if any
of the following statements are true for 2023. If none of the statements above apply to you, your tax
form instructions may have all the information you need to
• You are filing Schedule E (Form 1040). find out if you can claim the EIC and to figure your EIC.
• You are reporting income from the rental of personal You may not need this publication. But you can read it to
property not used in a trade or business. find out whether you can take the EIC and to learn more
about the EIC.

2 Publication 596 (2023)

 Investment income amount. The maximum amount of
Do I Have To Have a Child To investment income you can have and still get the credit is
$11,000. See Rule 6 Your Investment Income Must Be
Qualify for the EIC? $11,000 or Less.

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 $17,640 ($24,210 if married filing Reminders
jointly). See chapter 3. Self-only EIC. If your qualifying child is treated under the
tiebreaker rules as the qualifying child of another person
for 2023, you may be able to take the EIC using the rules
How Do I Figure the Amount of in chapter 3 for taxpayers who don't have a qualifying
child.
EIC? File Schedule EIC (Form 1040) if you have a qualify-
ing child. If you have at least one child who meets the
If you can claim the EIC, you can either have the IRS
conditions to be your qualifying child for purposes of
figure your credit, or you can figure it yourself. To figure it
claiming the EIC, complete and attach Schedule EIC to
yourself, you can complete a worksheet in the instructions
your Form 1040 or 1040-SR even if that child doesn't have
for the form you file. To find out how to have the IRS figure
a valid SSN. For more information, including how to com-
it for you, see chapter 4.
plete Schedule EIC if your qualifying child doesn't have a
valid SSN, see Schedule EIC.
Increased EIC on certain joint returns. A married per-
How Can I Quickly Locate son filing a joint return may get more EIC than someone
Specific Information? with the same income but a different filing status. As a re-
sult, the EIC Table has different columns for married per-
You can use the index to look up specific information. In sons filing jointly than for everyone else. When you look up
most cases, index entries will point you to headings, your EIC in the EIC Table, be sure to use the correct col-
tables, or a worksheet. umn for your filing status and the number of qualifying chil-
dren with a valid SSN you have.
Separated spouses. If you are married, but don’t file a
Is There Help Online? joint return, you may qualify to claim the EIC. See Rule
3—If You Are Separated From Your Spouse and Not Filing
Yes. You can use the EITC Qualification Assistant at a Joint Return, You Must Meet Certain Rules, for more in-
IRS.gov/EITC to find out if you may be eligible for the formation.
credit. The EITC Qualification Assistant is available in EIC has no effect on certain welfare benefits. Any re-
English and Spanish. fund you receive because of the EIC can’t be counted as
income when determining whether you or anyone else is
eligible for benefits or assistance, or how much you or
What's New for 2023 anyone else can receive, under any federal program or un-
der any state or local program financed in whole or in part
Earned income amount. The maximum amount of in- with federal funds. These programs include the following.
come you can earn and still get the credit has changed. • Temporary Assistance for Needy Families (TANF).
You may be able to take the credit if:
• Medicaid.
• You have three or more qualifying children who have • Supplemental Security Income (SSI).
valid SSNs and you earned less than $56,838
($63,398 if married filing jointly), • Supplemental Nutrition Assistance Program (food
stamps).
• You have two qualifying children who have valid SSNs
and you earned less than $52,918 ($59,478 if married • Low-income housing.
filing jointly), In addition, when determining eligibility, the refund can’t
• You have one qualifying child who has a valid SSN be counted as a resource for at least 12 months after you
and you earned less than $46,560 ($53,120 if married receive it. Check with your local benefit coordinator to find
filing jointly), or out if your refund will affect your benefits.
• You don't have a qualifying child who has a valid SSN Medicaid waiver payments. For information on how
and you earned less than $17,640 ($24,210 if married Medicaid waiver payments are treated for purposes of the
filing jointly). EIC, see Earned Income.
Your AGI must also be less than the amount just listed Don't overlook your state credit. If you can claim the
that applies to you. For details, see Rules 1 and 15. EIC on your federal income tax return, you may be able to
take a similar credit on your state or local income tax

Publication 596 (2023) 3

return. For a list of states that offer a state EIC, go to seven rules, you can’t get the credit and you don't need to
IRS.gov/EITC. read the rest of the publication.
EIC questioned by IRS. The IRS may ask you to provide
If you meet all seven rules in this chapter, then read either
documents to prove you are entitled to claim the EIC. We
chapter 2 or chapter 3 (whichever applies) for more rules
will tell you what documents to send us. These may in-
you must meet.
clude birth certificates, school records, etc. The process
of establishing your eligibility will delay your refund.
Spanish version of Pub. 596. Pub. 596(SP), Crédito por
Ingreso del Trabajo, is a Spanish translation of Pub. 596. Rule 1—Adjusted Gross
Go to IRS.gov/Pub596SP. Or see Ordering forms and
publications or How To Get Tax Help, later, to find out how Income (AGI) Limits
to order this and other IRS forms and publications.
Photographs of missing children. The Internal Reve- Your adjusted gross income (AGI) must be less than:
nue Service is a proud partner with the National Center for • $56,838 ($63,398 for married filing jointly) if you have
Missing & Exploited Children® (NCMEC). Photographs of three or more qualifying children who have valid
missing children selected by the Center may appear in SSNs,
this publication on pages that would otherwise be blank.
You can help bring these children home by looking at the • $52,918 ($59,478 for married filing jointly) if you have
photographs and calling 800-THE-LOST (800-843-5678) two qualifying children who have valid SSNs,
if you recognize a child. • $46,560 ($53,120 for married filing jointly) if you have
Comments and suggestions. We welcome your com- one qualifying child who has a valid SSN, or
ments about this publication and suggestions for future
• $17,640 ($24,210 for married filing jointly) if you don't
editions. have a qualifying child who has a valid SSN.
You can send us comments through IRS.gov/
FormComments. Or, you can write to the Internal Revenue Adjusted gross income (AGI). AGI is the amount on
Service, Tax Forms and Publications, 1111 Constitution Form 1040 or 1040-SR, line 11.
Ave. NW, IR-6526, Washington, DC 20224. If your AGI is equal to or more than the applicable limit
Although we can’t respond individually to each com- listed above, you can’t claim the EIC. You don't need to
ment received, we do appreciate your feedback and will read the rest of this publication.
consider your comments and suggestions as we revise
our tax forms, instructions, and publications. Don’t send Example—AGI is more than limit. Your AGI is
tax questions, tax returns, or payments to the above ad- $50,000, you are single, and you have one qualifying child
dress. who has a valid SSN. You can’t claim the EIC because
Getting answers to your tax questions. If you have a your AGI isn't less than $46,560. However, if your filing
tax question not answered by this publication or the How status was married filing jointly, you might be able to claim
To Get Tax Help section at the end of this publication, go the EIC because your AGI is less than $53,120.
to the IRS Interactive Tax Assistant page at IRS.gov/ Community property. If you are married, but qualify to
Help/ITA where you can find topics by using the search file as head of household or married filing separately un-
feature or viewing the categories listed. der special rules for married taxpayers living apart (see
Getting tax forms, instructions, and publications. Go Rule 3), and live in a state that has community property
to IRS.gov/Forms to download current and prior-year laws, your AGI includes that portion of both your and your
forms, instructions, and publications. spouse's wages that you are required to include in gross
Ordering tax forms, instructions, and publications. income. This is different from the community property
Go to IRS.gov/OrderForms to order current forms, instruc- rules that apply under Rule 7.
tions, and publications; call 800-829-3676 to order
prior-year forms and instructions. The IRS will process
your order for forms and publications as soon as possible.
Don’t resubmit requests you’ve already sent us. You can Rule 2—You Must Have a Valid
get forms and publications faster online.
Social Security Number (SSN)
To claim the EIC, you (and your spouse, if filing a joint re-
turn) must have a valid SSN issued by the Social Security
Administration (SSA) by the due date of your 2023 return
1. (including extensions).
Your qualifying child must have a valid SSN issued on
or before the due date of your return (including exten-
Rules for Everyone sions) for you to claim a higher EIC amount based on that
child. If you have at least one child who meets the condi-
This chapter discusses Rules 1 through 7. You must meet tions to be your qualifying child for purposes of claiming
all seven rules to qualify for the EIC. If you don't meet all the EIC, but that child doesn't have a valid SSN issued on

4 Chapter 1 Rules for Everyone Publication 596 (2023)

or before the due date of your 2023 return (including ex- Filing deadline approaching and still no SSN. If
tensions), you may be eligible to claim a self-only EIC if the filing deadline is approaching and you still don't have
you are otherwise eligible. For information about how to an SSN, you can request an automatic 6-month extension
complete Schedule EIC if your qualifying child or children of time to file your return. You can get this extension by fil-
don't have valid SSNs issued on or before the due date of ing Form 4868, Application for Automatic Extension of
your return, see Schedule EIC. Time To File U.S. Individual Income Tax Return. For more
information, see the instructions for Form 4868. Instead of
An SSN is valid for the EIC unless it was issued after
filing Form 4868, you can apply for an automatic extension
the due date of your 2023 return (including extensions) or
by making an electronic payment by the due date of your
it was issued solely to apply for or receive a federally fun-
return.
ded benefit and does not authorize you to work. An exam-
ple of a federally funded benefit is Medicaid.
If you, your spouse, or your child has a social se-
TIP curity card with “Not valid for employment” printed
Rule 3—If You Are Separated
on it and the immigration status of you, your From Your Spouse and Not
spouse, or your child has changed so that the individual is
now a U.S. citizen or permanent resident, ask the SSA for Filing a Joint Return, You Must
a social security card without the legend.
Meet Certain Rules
U.S. citizen. If you were a U.S. citizen when you re-
ceived your SSN, you have a valid SSN. If you are married, you must usually file a joint return to
claim the EIC. However, there is a special rule for separa-
Valid for work only with INS authorization or DHS ted spouses.
authorization. If your social security card reads “Valid
for work only with INS authorization” or “Valid for work only Special rule for separated spouses. You can claim the
with DHS authorization,” you have a valid SSN, but only if EIC if you are married, not filing a joint return, had a quali-
that authorization is still valid. fying child who lived with you for more than half of 2023,
SSN missing or incorrect. If an SSN for you or your and either of the following apply.
spouse is missing from your tax return or is incorrect, you • You lived apart from your spouse for the last 6 months
may not get the EIC. of 2023, or
If an SSN for you or your spouse is missing from your
return because either you or your spouse didn't have a
• You are legally separated according to your state law
under a written separation agreement or a decree of
valid SSN on or before the due date of your 2023 return
separate maintenance and you didn't live in the same
(including extensions) and you later get a valid SSN, you
household as your spouse at the end of 2023.
can’t file an amended return to claim the EIC. However, if
you or your spouse were issued an SSN that wasn't valid If you meet these requirements, check the box at the top
for the EIC, but by the due date of your 2023 return (in- of Schedule EIC (Form 1040).
cluding extensions) you or your spouse became eligible Make sure you complete and attach Schedule EIC
for a social security card without "Not valid for employ- TIP to your return to list your qualifying child (or chil-
ment" printed on it, you may claim the EIC on an original dren). Complete and attach Schedule EIC
or amended 2023 return even if the social security card whether or not your qualifying child (or children) has a
wasn't updated by the due date of your 2023 return (in- valid SSN.
cluding extensions).
If the child who meets the conditions to be your
Other taxpayer identification number. You can’t get TIP qualifying child for purposes of claiming the EIC
the EIC if, instead of an SSN, you (or your spouse, if filing doesn't have a valid SSN, you may still qualify to
a joint return) have an individual taxpayer identification claim a self-only EIC.
number (ITIN). ITINs are issued by the IRS to noncitizens
who can’t get an SSN.

No SSN. If you don't have a valid SSN on or before the

due date of your 2023 return (including extensions), enter
Rule 4—You Must Be a U.S.
"No" on the dotted line next to line 27 (Form 1040 or Citizen or Resident Alien All
1040-SR). You can’t claim the EIC on either your original
or an amended 2023 return. Year
Getting an SSN. If you (or your spouse, if filing a joint
If you were a nonresident alien for any part of the year, you
return) don't have an SSN, you can apply for one by filing
can’t claim the EIC unless your filing status is married fil-
Form SS-5 with the SSA. You can get Form SS-5 online at
ing jointly. You can use that filing status only if your spouse
SSA.gov/forms/ss-5.pdf, from your local SSA office, or by
is a U.S. citizen or resident alien and you choose to be
calling the SSA at 800-772-1213.
treated as a U.S. resident. If you make this choice, you
and your spouse are taxed on your worldwide income. If

Publication 596 (2023) Chapter 1 Rules for Everyone 5

you need more information on making this choice, get U.S. Citizens and Resident Aliens Abroad, for more de-
Pub. 519, U.S. Tax Guide for Aliens. If you were a nonresi- tailed information.
dent 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 27 (Form 1040 or 1040-SR). Rule 6—Your Investment
Income Must Be $11,000 or
Rule 5—You Cannot File Form Less
2555
You can’t claim the EIC unless your investment income is
You can’t claim the EIC if you file Form 2555, Foreign $11,000 or less. If your investment income is more than
Earned Income. You file these forms to exclude income $11,000, you can’t claim the credit.
earned in foreign countries from your gross income, or to Use Worksheet 1 in this chapter to figure your invest-
deduct or exclude a foreign housing amount. U.S. territo- ment income.
ries aren't foreign countries. See Pub. 54, Tax Guide for

Worksheet 1. Investment Income Keep for Your Records

Use this worksheet to figure investment income for the EIC when you file Form 1040 or 1040-SR.

Interest and Dividends

1. Enter any amount from Form 1040 or 1040-SR, line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter any amount from Form 1040 or 1040-SR, line 2a, plus any amount on Form 8814, line 1b . . . . . . 2.
3. Enter any amount from Form 1040 or 1040-SR, line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter the amount from Schedule 1 (Form 1040), line 8z, that is from Form 8814 if you are filing that form
to report your child's interest and dividend income on your return. (If your child received an Alaska
Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this
line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Capital Gain Net Income
5. Enter the amount from Form 1040 or 1040-SR, line 7. If the amount on that
line is a loss, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Enter any gain from Form 4797, Sales of Business Property, line 7. If the
amount on that line is a loss, enter -0-. (But, if you completed lines 8 and 9 of
Form 4797, enter the amount from line 9 instead.) . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 of this worksheet from line 5 of this worksheet. (If the result is less than zero,
enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Royalties and Rental Income From Personal Property
8. Enter any royalty income from Schedule E, line 23b, plus any income from the
rental of personal property shown on Schedule 1 (Form 1040), line 8l . . . . . 8.
9. Enter any expenses from Schedule E, line 20, related to royalty income, plus
any expenses from the rental of personal property deducted on Schedule 1
(Form 1040), line 24b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Subtract the amount on line 9 of this worksheet from the amount on line 8. (If the result is less than zero,
enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
Passive Activities
11. Enter the total of any net income from passive activities (such as income
included on Schedule E, line 26, 29a (col. (h)), 34a (col. (d)), or 40; or an
ordinary gain identified as "FPA" on Form 4797, line 10). (See instructions
below for lines 11 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the total of any losses from passive activities (such as losses included
on Schedule E, line 26, 29b (col. (g)), 34b (col. (c)), or 40; or an ordinary loss
identified as "PAL" on Form 4797, line 10). (See instructions below for lines
11 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero,
enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your
investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Is the amount on line 14 more than $11,000?
Yes. You can’t take the credit.
No. Go to Step 3 of the Form 1040 instructions for line 27 to find out if you can take the credit (unless
you are using this publication to find out if you can take the credit; in that case, go to Rule 7 next).

Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, don’t take into account any royalty income (or loss)
included on line 26 of Schedule E or any income (or loss) included in your earned income or on line 1, 2, 3, 4, 7, or 10 of this worksheet. To
find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. If any of the rental real
estate income (or loss) included on Schedule E, line 26, isn’t from a passive activity, enter “NPA” and the amount of that income (or loss) on
the dotted line next to line 26.

6 Chapter 1 Rules for Everyone Publication 596 (2023)

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.)
choose to include nontaxable payments in earned income
Rule 7—You Must Have Earned for purposes of claiming the EIC, taxable dependent care
benefits, employer provided adoption benefits from Form
Income 8839, wages from Form 8919, and other earned income.
You should report these on Form 1040 or 1040-SR, lines
1b through 1h.
This credit is called the “earned income” credit because,
to qualify, you must work and have earned income. If you Nontaxable combat pay election. You can elect to in-
are married and file a joint return, you meet this rule if at clude your nontaxable combat pay in earned income for
least one spouse works and has earned income. If you are the EIC. The amount of your nontaxable combat pay
an employee, earned income includes all the taxable in- should be shown on your Form W-2, in box 12, with code
come you get from your employer. Q. Electing to include nontaxable combat pay in earned
Rule 15 has information that will help you figure the income may increase or decrease your EIC. For details,
amount of your earned income. If you are self-employed or see Nontaxable combat pay in chapter 4.
a statutory employee, you will figure your earned income
on EIC Worksheet B in the Form 1040 instructions. Net earnings from self-employment. You may have
net earnings from self-employment if:
Earned Income • You own your own business, or
• You are a minister or member of a religious order.
Earned income includes all of the following types of in-
come. Minister's housing. The rental value of a home or a
housing allowance provided to a minister as part of the
1. Wages, salaries, tips, and other taxable employee minister's pay generally isn't subject to income tax but is
pay. Employee pay is earned income only if it is taxa- included in net earnings from self-employment. For that
ble. Nontaxable employee pay, such as certain de- reason, it is included in earned income for the EIC (except
pendent care benefits and adoption benefits, isn't in the cases described in Approved Form 4361 or Form
earned income. But there is an exception for nontaxa- 4029 below).
ble combat pay, which you can choose to include in
earned income, as explained later in this chapter. Statutory employee. You are a statutory employee if
2. Net earnings from self-employment. you receive a Form W-2 on which the “Statutory em-
ployee” box (box 13) is checked. You report your income
3. Gross income received as a statutory employee. and expenses as a statutory employee on Schedule C
(Form 1040).
Wages, salaries, and tips reported in box 1 of
Form(s) W-2. Wages, salaries, and tips you receive for Strike and lockout benefits. Benefits paid to you as
working are reported to you on Form W-2, in box 1. You strike or lockout benefits, including both cash and the fair
should report these on Form 1040 or 1040-SR, line 1a. market value of other property (other than bona fide gifts),
are generally taxable to you. If strike and lockout benefits
Other types of earned income. Other types of earned are taxable, the benefits are generally earned income. You
income not reported on Form W-2, in box 1, include should report the amount of your taxable strike and lock-
household employee wages, tip income not reported to out benefits on Form 1040 or 1040-SR, line 1h.
your employer, certain Medicaid waiver payments if you

Publication 596 (2023) Chapter 1 Rules for Everyone 7

Approved Form 4361 or Form 4029 and railroad retirement benefits (including disability bene-
fits), alimony and child support, welfare benefits, workers'
This section is for persons who have an approved: compensation benefits, unemployment compensation (in-
surance), nontaxable foster care payments, and veterans'
• Form 4361, Application for Exemption From Self-Em- benefits, including VA rehabilitation payments. Don’t in-
ployment Tax for Use by Ministers, Members of Reli-
clude any of these items in your earned income.
gious Orders, and Christian Science Practitioners, or
• Form 4029, Application for Exemption From Social Se- Earnings while an inmate. Amounts received for serv-
curity and Medicare Taxes and Waiver of Benefits. ices performed while an inmate in a penal institution aren't
earned income when figuring the EIC.
Each approved form exempts certain income from so-
cial security taxes. Each form is discussed here in terms of Workfare payments. Nontaxable workfare payments
what is or isn't earned income for the EIC. aren't earned income for the EIC. These are cash pay-
ments certain people receive from a state or local agency
Form 4361. Whether or not you have an approved Form that administers public assistance programs funded under
4361, amounts you received for performing ministerial du- the federal TANF program in return for certain work activi-
ties as an employee count as earned income. This in- ties such as (1) work experience activities (including re-
cludes wages, salaries, tips, and other taxable employee modeling or repairing public housing) if sufficient private
compensation. sector employment isn't available, or (2) community serv-
If you have an approved Form 4361, a nontaxable ice program activities.
housing allowance or the nontaxable rental value of a
home isn't earned income. Also, amounts you received for Community property. If you are married, but qualify to
performing ministerial duties, but not as an employee, file as head of household or married filing separately un-
don't count as earned income. Examples include fees for der special rules for married taxpayers living apart (see
performing marriages and honoraria for delivering Rule 3), and live in a state that has community property
speeches. laws, your earned income for the EIC doesn't include any
amount earned by your spouse that is treated as belong-
Form 4029. Whether or not you have an approved Form ing to you under those laws. That amount isn't earned in-
4029, all wages, salaries, tips, and other taxable em- come for the EIC, even though you must include it in your
ployee compensation count as earned income. However, gross income on your income tax return. Your earned in-
amounts you received as a self-employed individual don't come includes the entire amount you earned, even if part
count as earned income. Also, in figuring earned income, of it is treated as belonging to your spouse under your
don't subtract losses on Schedule C or F from wages re- state's community property laws.
ported on lines 1a through 1h of Form 1040 or 1040-SR.
Nevada, Washington, and California domestic part-
Disability Benefits ners. If you are a registered domestic partner in Nevada,
Washington, or California, the same rules apply. Your
If you retired on disability, taxable benefits you receive un- earned income for the EIC doesn't include any amount
der your employer's disability retirement plan are consid- earned by your partner. Your earned income includes the
ered earned income until you reach minimum retirement entire amount you earned. For details, see Pub. 555.
age. Minimum retirement age is generally the earliest age
Conservation Reserve Program (CRP) payments. If
at which you could have received a pension or annuity if
you were receiving social security retirement benefits or
you weren’t disabled. You must report your taxable disabil-
social security disability benefits at the time you received
ity payments on line 1h of Form 1040 or 1040-SR until you
any CRP payments, your CRP payments aren't earned in-
reach minimum retirement age.
come for the EIC.
Beginning on the day after you reach minimum retire-
ment age, payments you receive are taxable as a pension Nontaxable military pay. Nontaxable pay for members
and aren't considered earned income. Report taxable of the Armed Forces isn't considered earned income for
pension payments on Form 1040 or 1040-SR, lines 5a the EIC. Examples of nontaxable military pay are combat
and 5b. pay, the Basic Allowance for Housing (BAH), and the Ba-
sic Allowance for Subsistence (BAS). See Pub. 3, Armed
Disability insurance payments. Payments you re- Forces' Tax Guide, for more information.
ceived from a disability insurance policy that you paid the Combat pay. You can elect to include your non-
premiums for aren't earned income. It doesn't matter
TIP taxable combat pay in earned income for the EIC.
whether you have reached minimum retirement age. If this See Nontaxable combat pay in chapter 4.
policy is through your employer, the amount may be
shown in box 12 of your Form W-2 with code J.

Income That Is Not Earned Income

Examples of items that aren't earned income include inter-
est and dividends, pensions and annuities, social security

8 Chapter 1 Rules for Everyone Publication 596 (2023)

 The four tests are illustrated in Figure A. The para-
graphs that follow contain more information about each
2. test.

Relationship Test
Rules if You Have a
To be your qualifying child, a child must be your:
Qualifying Child • Son, daughter, stepchild, foster child, or a descendant
of any of them (for example, your grandchild); or
If you have met all the rules in chapter 1, use this chapter
to see if you have a qualifying child. This chapter dis- • Brother, sister, half brother, half sister, stepbrother,
cusses Rules 8 through 10. You must meet all three of stepsister, or a descendant of any of them (for exam-
those rules, in addition to the rules in chapters 1 and 4, to ple, your niece or nephew).
qualify for the EIC with a qualifying child. The following definitions clarify the relationship test.
Follow these rules if you have a child who meets the con-
ditions to be your qualifying child for purposes of claiming Adopted child. An adopted child is always treated as
the EIC, even if the child who qualifies you to claim the your own child. The term “adopted child” includes a child
EIC doesn't have a valid SSN issued on or before the due who was lawfully placed with you for legal adoption.
date of your 2023 return (including extensions).
Foster child. For the EIC, a person is your foster child if
When you file Form 1040 or 1040-SR, you must attach the child is placed with you by an authorized placement
Schedule EIC to your return if you have at least one child agency or by judgment, decree, or other order of any court
who meets the conditions to be your qualifying child for of competent jurisdiction. An authorized placement
purposes of claiming the EIC, even if that child doesn't agency includes:
have a valid SSN issued on or before the due date of your
return (including extensions). For information about how to • A state or local government agency,
complete Schedule EIC if your qualifying child or children • A tax-exempt organization licensed by a state, and
don’t have valid SSNs, see Schedule EIC. If you meet all
the rules in chapter 1 and this chapter, read chapter 4 to
• An Indian tribal government or an organization author-
ized by an Indian tribal government to place Indian
find out what to do next.
children.
No qualifying child. If you don't meet Rule 8, you don't
have a qualifying child. Read chapter 3 to find out if you
can get the EIC without a qualifying child. Example. D, who is 12 years old, was placed in your
care 2 years ago by an authorized agency responsible for
If your child meets the tests to be your qualifying placing children in foster homes. D is your foster child.
TIP child, but also meets the tests to be the qualifying
child of another person, only one of you can ac-
tually treat the child as a qualifying child to claim the EIC. Age Test
If the other person can claim the child under the tiebreaker
rules, you can't claim the EIC as a taxpayer with a qualify- Your child must be:
ing child unless you have another qualifying child. How- 1. Under age 19 at the end of 2023 and younger than
ever, you may be able to claim the EIC without a qualifying you (or your spouse, if filing jointly);
child.
2. Under age 24 at the end of 2023, a student, and
younger than you (or your spouse, if filing jointly); or

Rule 8—Your Child Must Meet 3. Permanently and totally disabled at any time during
2023, regardless of age.
the Relationship, Age, The following examples and definitions clarify the age
test.
Residency, and Joint Return
Example 1—Child not under age 19. Your child, S,
Tests turned 19 on December 10. Unless S was permanently
and totally disabled or a student, S isn't a qualifying child
Your child is a qualifying child if your child meets four because, at the end of the year, S wasn’t under age 19.
tests. The four tests are:
Example 2—Child not younger than you or your
1. Relationship,
spouse. Your 23-year-old sibling, B, who is a full-time
2. Age, student and unmarried, lives with you and your spouse. B
isn't disabled. Both you and your spouse are 21 years old,
3. Residency, and
and you file a joint return. B isn't your qualifying child be-
4. Joint return. cause B isn't younger than you or your spouse.

Publication 596 (2023) Chapter 2 Rules if You Have a Qualifying Child 9

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 2023 and younger than you
(or your spouse, if filing jointly)

OR
Under age 24 at the end of 2023, 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 2023 (or is filing a

joint return for 2023 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 2023.
You can't claim the EIC for a child who didn't live with you for
!
CAUTION
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.
If the child didn't live with you for more than half of the year
TIP because of a temporary absence, birth, death, or kidnapping,
see Temporary absences, Birth or death of child, or Kidnapped
child in this chapter.

10 Chapter 2 Rules if You Have a Qualifying Child Publication 596 (2023)

 Example 3—Child younger than your spouse but Residency Test
not younger than you. The facts are the same as in Ex-
ample 2 except that your spouse is 25 years old. Because Your child must have lived with you in the United States for
B is younger than your spouse, B is your qualifying child, more than half of 2023.
even though B isn't younger than you.
You can't claim the EIC for a child who didn't live
Student defined. To qualify as a student, your child ! with you for more than half of the year, even if you
CAUTION paid most of the child's living expenses. The IRS
must be, during some part of each of any 5 calendar
months during the calendar year: may ask you for documents to show you lived with each
qualifying child. Documents you might want to keep for
1. A full-time student at a school that has a regular this purpose include school and childcare records and
teaching staff, course of study, and regular student other records that show your child's address.
body at the school; or
2. A student taking a full-time, on-farm training course The following paragraphs clarify the residency test.
given by a school described in (1), or a state, county,
United States. This means the 50 states and the District
or local government.
of Columbia. It doesn't include Puerto Rico or U.S. territo-
The 5 calendar months need not be consecutive. ries such as Guam.
A full-time student is a student who is enrolled for the
number of hours or courses the school considers to be Homeless shelter. Your home can be any location
full-time attendance. where you regularly live. You don't need a traditional
home. For example, if your child lived with you for more
School defined. A school can be an elementary than half the year in one or more homeless shelters, your
school, junior or senior high school, college, university, or child meets the residency test.
technical, trade, or mechanical school. However,
on-the-job training courses, correspondence schools, and Military personnel stationed outside the United
schools offering courses only through the internet don't States. U.S. military personnel stationed outside the Uni-
count as schools for the EIC. ted States on extended active duty are considered to live
in the United States during that duty period for purposes
Vocational high school students. Students who
of the EIC.
work in co-op jobs in private industry as a part of a
school's regular course of classroom and practical training Extended active duty. Extended active duty means
are considered full-time students. you are called or ordered to duty for an indefinite period or
for a period of more than 90 days. Once you begin serving
Permanently and totally disabled. Your child is perma- your extended active duty, you are still considered to have
nently and totally disabled if both of the following apply. been on extended active duty even if you don't serve more
1. Your child can’t engage in any substantial gainful ac- than 90 days.
tivity because of a physical or mental condition.
Birth or death of child. A child who was born or died in
2. A doctor determines the condition has lasted or can 2023 is treated as having lived with you for more than half
be expected to last continuously for at least a year or of 2023 if your home was the child's home for more than
can lead to death. half the time the child was alive in 2023.
Substantial gainful activity. Substantial gainful activ- Temporary absences. Count time that you or your child
ity means performing significant duties over a reasonable is away from home on a temporary absence due to a spe-
period of time while working for pay or profit, or in work cial circumstance as time the child lived with you. Exam-
generally done for pay or profit. Full-time work (or ples of a special circumstance include illness, school at-
part-time work done at an employer's convenience) in a tendance, business, vacation, military service, and
competitive work situation for at least the minimum wage detention in a juvenile facility.
shows that the child can engage in substantial gainful ac-
tivity. Adopted child. If you adopted a child in 2023, and that
Substantial gainful activity isn't work done to take care child was lawfully placed with you for legal adoption by
of yourself or your home. It isn't unpaid work on hobbies, you in 2023, or the child was an eligible foster child placed
institutional therapy or training, school attendance, clubs, with you during 2023, the child is considered to have lived
social programs, and similar activities. However, doing this with you for more than half of 2023 if your main home was
kind of work may show that the child is able to engage in this child's main home for more than half the time this child
substantial gainful activity. was adopted or placed with you in 2023.
The fact that the child hasn’t worked for some time
doesn't, by itself, prove the child can’t engage in substan- Kidnapped child. A kidnapped child is treated as living
tial gainful activity. with you for more than half of the year if the child lived with
For examples of substantial gainful activity, see Pub. you for more than half the part of the year before the date
524. of the kidnapping or following the date of the child's return.
The child must be presumed by law enforcement authori-
ties to have been kidnapped by someone who isn't a

Publication 596 (2023) Chapter 2 Rules if You Have a Qualifying Child 11

member of your family or the child's family. This treatment Social security number (SSN). To claim a
applies for all years until the child is returned. However, ! higher EIC amount based on a qualifying child,
the last year this treatment can apply is the earlier of: CAUTION that qualifying child must have a valid SSN issued

on or before the due date of your 2023 return (including

1. The year there is a determination that the child is
extensions), unless the child was born and died in 2023
dead, or
and you attach to your return a copy of the child's birth
2. The year the child would have reached age 18. certificate, death certificate, or hospital records showing a
live birth. You can’t claim a higher EIC amount on the ba-
If your qualifying child has been kidnapped and meets sis of a qualifying child if:
these requirements, enter “KC,” instead of a number, on
line 6 of Schedule EIC. 1. The qualifying child's SSN is missing from your tax re-
turn or is incorrect;
Joint Return Test 2. The qualifying child's social security card says “Not
valid for employment” and was issued for use in get-
To meet this test, the child can’t file a joint return for the ting a federally funded benefit; or
year.
3. Instead of an SSN, the qualifying child has:
Exception. An exception to the joint return test applies if
your child and your child’s spouse file a joint return only to a. An ITIN, which is issued to a noncitizen who can’t
claim a refund of income tax withheld or estimated tax get an SSN, or
paid. b. An adoption taxpayer identification number (ATIN),
issued to adopting parents who can’t get an SSN
Example 1—Child files joint return. You supported for the child being adopted until the adoption is fi-
your 18-year-old child who lived with you all year while the nal.
child's spouse was in the Armed Forces. Your child's
spouse earned $25,000 for the year. The couple files a If you have more than one qualifying child and only one
joint return so this child isn't your qualifying child. has a valid SSN, you can use only that child to claim a
higher EIC amount. For more information about SSNs, see
Example 2—Child files joint return to get refund of Rule 2.
tax withheld. Your 18-year-old child and your child’s
17-year-old spouse had $800 of wages from part-time If “Not Valid for Employment” is printed on your
jobs and no other income. They don't have a child. Neither TIP child's social security card and your child's immi-
is required to file a tax return. Taxes were taken out of their gration status has changed so that your child is
pay, so they file a joint return only to get a refund of the now a U.S. citizen or permanent resident, ask the SSA for
withheld taxes. The exception to the joint return test ap- a social security card without the legend.
plies, so this child may be your qualifying child if all the
other tests are met. If you have a child who meets the conditions to be
TIP a qualifying child for purposes of claiming the EIC,
Example 3—Child files joint return to claim Ameri- but that child doesn't have a valid SSN, you may
can opportunity credit. The facts are the same as in be eligible to claim a self-only EIC.
Example 2 except no taxes were taken out of your child's
pay. Your child and their spouse aren't required to file a tax
return, but they file a joint return to claim an American op-
portunity credit of $124 and get a refund of that amount. Rule 9—Your Qualifying Child
Because claiming the American opportunity credit is their
reason for filing the return, they aren't filing it only to claim Cannot Be Used by More Than
a refund of income tax withheld or estimated tax paid. The
exception to the joint return test doesn't apply, so this child
One Person To Claim the EIC
isn't your qualifying child.
Sometimes a child meets the tests to be a qualifying child
Married child. Even if your child doesn't file a joint re- of more than one person. However, only one of these per-
turn, if your child was married at the end of the year, your sons can actually treat the child as a qualifying child. Only
child can't be your qualifying child unless: that person can use the child as a qualifying child to take
all of the following tax benefits (provided the person is eli-
1. You can claim the child as a dependent, or gible for each benefit).
2. The reason you can't claim the child as a dependent 1. The child tax credit, credit for other dependents, or
is that you let the child's other parent claim the child additional child tax credit.
as a dependent under the Special rule for divorced or
separated parents (or parents who live apart), descri- 2. Head of household filing status.
bed later. 3. The credit for child and dependent care expenses.
4. The exclusion for dependent care benefits.

12 Chapter 2 Rules if You Have a Qualifying Child Publication 596 (2023)

 5. The EIC. person can’t claim the EIC because the other person isn't
eligible or their earned income or AGI is too high, you may
The other person can’t take any of these benefits based
be able to treat the child as a qualifying child. See Exam-
on this qualifying child. In other words, you and the other
ples 6 and 7. But you can’t treat the child as a qualifying
person can’t agree to divide these tax benefits between
child to claim the EIC if the other person uses the child to
you. The other person can’t take any of these tax benefits
claim any of the other five tax benefits listed earlier in this
unless that person has a different qualifying child.
chapter.
The tiebreaker rules, which follow, explain who, if any-
one, can claim the EIC when more than one person has Examples. The following examples may help you in de-
the same qualifying child. However, the tiebreaker rules termining whether you can claim the EIC when you and
don't apply if the other person is your spouse and you file someone else have the same qualifying child.
a joint return.
Example 1—Child lived with parent and grandpar-
Tiebreaker rules. To determine which person can treat ent. You and your 2-year-old child S lived with your pa-
the child as a qualifying child to claim the five tax benefits rent all year. You are 25 years old, unmarried, and your
just listed, the following tiebreaker rules apply. For purpo- AGI is $9,000. Your only income was $9,000 from a
ses of these tiebreaker rules, the term “parent” means a part-time job. Your parent's only income was $22,000 from
biological or adoptive parent of an individual. It does not a job, and their AGI is $22,000. Your child’s other parent
include a stepparent or foster parent unless that person did not live with you or S. The special rule explained later
has adopted the individual. for divorced or separated parents (or parents who live
apart) doesn't apply. S is a qualifying child of both you and
• If only one of the persons is the child's parent, the your parent because S meets the relationship, age, resi-
child is treated as the qualifying child of the parent. dency, and joint return tests for both you and your parent.
• If the parents file a joint return together and can claim However, only one of you can treat S as a qualifying child
the child as a qualifying child, the child is treated as to claim the EIC (and the other tax benefits listed earlier in
the qualifying child of the parents. this chapter for which that person qualifies). S isn't a quali-
fying child of anyone else, including the child’s other pa-
• If the parents don't file a joint return together but both rent. If you don't claim S as a qualifying child for the EIC or
parents claim the child as a qualifying child, the IRS
any of the other tax benefits listed earlier, your parent can
will treat the child as the qualifying child of the parent
treat S as a qualifying child to claim the EIC (and any of
with whom the child lived for the longer period of time
the other tax benefits listed earlier for which your parent
during the year. If the child lived with each parent for
qualifies).
the same amount of time, the IRS will treat the child as
the qualifying child of the parent who had the higher Example 2—Parent has higher AGI than grandpar-
AGI for the year. ent. The facts are the same as in Example 1 except your
• If no parent can claim the child as a qualifying child, AGI is $25,000. Because your parent's AGI isn't higher
the child is treated as the qualifying child of the person than yours, your parent can’t claim S as a qualifying child.
who had the highest AGI for the year. Only you can claim S.
• If a parent can claim the child as a qualifying child but Example 3—Two persons claim same child. The
no parent claims the child, the child is treated as the facts are the same as in Example 1 except that you and
qualifying child of the person who had the highest AGI your parent both claim S as a qualifying child. In this case,
for the year, but only if that person's AGI is higher than you as the child's parent will be the only one allowed to
the highest AGI of any of the child's parents who can claim S as a qualifying child for the EIC and the other tax
claim the child. benefits listed earlier for which you qualify. The IRS will
If your qualifying child is treated under the tie- disallow your parent's claim to the EIC and any of the
TIP breaker rules as the qualifying child of another other tax benefits listed earlier based on S. Your parent
person for 2023, you may be able to take the EIC can't take the EIC for a taxpayer without a qualifying child
using the rules in chapter 3 for taxpayers who don't have a because your parent’s AGI is more than $17,640.
qualifying child.
Example 4—Qualifying children split between two
Subject to these tiebreaker rules, you and the other per- persons. The facts are the same as in Example 1 except
son may be able to choose which of you claims the child that you also have two other young children who are quali-
as a qualifying child. See Examples 1 through 12. fying children of both you and your parent. Only one of you
If you can’t claim the EIC because your qualifying child can claim each child. However, if your parent's AGI is
is treated under the tiebreaker rules as the qualifying child higher than yours, you can allow your parent to claim one
of another person for 2023, you may be able to take the or more of the children. For example, if you claim one
EIC using a different qualifying child, or take the EIC using child, your parent can claim the other two.
the rules in chapter 3 for people who don't have a qualify-
ing child. Example 5—Taxpayer who is a qualifying child.
The facts are the same as in Example 1 except that you
If the other person cannot claim the EIC. If you and are only 18 years old. This means you are a qualifying
someone else have the same qualifying child but the other

Publication 596 (2023) Chapter 2 Rules if You Have a Qualifying Child 13

child of your parent. Because of Rule 10, discussed next, your spouse can’t claim the EIC because you and your
you can’t claim the EIC and can’t claim S as a qualifying spouse didn't live apart for the last 6 months of 2023 or
child. Only your parent may be able to treat S as a qualify- you aren't legally separated under a written separation
ing child to claim the EIC. If your parent meets all the other agreement or decree of separate maintenance. Therefore,
requirements for claiming the EIC and you don't claim S as your spouse doesn't meet the requirements to claim the
a qualifying child for any of the other tax benefits listed EIC as a separated spouse who isn’t filing a joint return.
earlier, your parent can claim both you and S as qualifying See Rule 3. Your spouse also can't take the credit for child
children for the EIC. and dependent care expenses because your spouse’s fil-
ing status is married filing separately and you and your
Example 6—Grandparent with too much earned in- spouse didn't live apart for the last 6 months of 2023. See
come to claim EIC. The facts are the same as in Exam- Pub. 503.
ple 1 except that your parent earned $50,000 from em-
ployment. Because your parent's earned income is too Example 10—Unmarried parents. You, your
high for your parent to claim the EIC, only you can claim 5-year-old child, L, and L’s other parent lived together all
the EIC using S. year. You and L’s other parent aren't married. L is a qualify-
ing child of both you and L’s other parent because L meets
Example 7—Parent with too much earned income the relationship, age, residency, and joint return tests for
to claim EIC. The facts are the same as in Example 1 both you and L’s other parent. Your earned income and
except that you earned $50,000 from your job and your AGI are $12,000, and L’s other parent’s earned income
AGI is $50,500. Your earned income is too high for you to and AGI are $14,000. Neither of you had any other in-
claim the EIC. But your parent can’t claim the EIC either, come. L’s other parent agrees to let you treat the child as a
because your parent’s AGI isn't higher than yours. qualifying child. This means if L’s other parent doesn't
claim L as a qualifying child for the EIC or any of the other
Example 8—Separated parents. You, your spouse, tax benefits listed earlier, you can claim L as a qualifying
and your 10-year-old child, J, lived together until August 1, child for the EIC and any of the other tax benefits listed
2023, when your spouse moved out of the household. In earlier for which you qualify.
August and September, J lived with you. For the rest of the
year, J lived with J's other parent. J is a qualifying child of Example 11—Unmarried parents claim same child.
both you and your spouse because J lived with each of The facts are the same as in Example 10 except that you
you for more than half the year and because J met the re- and L’s other parent both claim L as a qualifying child. In
lationship, age, and joint return tests for both of you. At the this case, only L’s other parent will be allowed to treat L as
end of the year, you and your spouse still weren't di- a qualifying child. This is because L’s other parent’s AGI,
vorced, legally separated, or separated under a written $14,000, is more than your AGI, $12,000. You can claim
separation agreement, so the Special rule for divorced or the EIC without a qualifying child.
separated parents (or parents who live apart) doesn't ap-
ply. Example 12—Child did not live with a parent. You
You and your spouse will file separate returns. Your and your sibling’s child, M, lived with your parent all year.
spouse agrees to let you treat J as a qualifying child. This You are 25 years old, and your AGI is $9,300. Your only in-
means, if your spouse doesn't claim J as a qualifying child come was from a part-time job. Your parent’s AGI is
for any of the tax benefits listed earlier, you can claim J as $15,000. Your parent’s only income was from a job. M’s
a qualifying child for any tax benefit listed earlier for which parents file jointly, have an AGI of less than $9,000, and
you qualify. However, you can't take the EIC because you don't live with you or M. M is a qualifying child of both you
and your spouse didn't live apart for the last 6 months of and your parent because M meets the relationship, age,
2023 and, while you did live apart at the end of 2023, you residency, and joint return tests for both you and your pa-
aren't legally separated under a written separation agree- rent. However, only your parent can treat M as a qualifying
ment or decree of separate maintenance. Therefore, you child. This is because your parent’s AGI, $15,000, is more
don't meet the requirements for certain separated spou- than your AGI, $9,300.
ses to take the EIC when they don’t file a joint return. See
Rule 3. You also can't take the credit for child and depend- Special rule for divorced or separated parents (or pa-
ent care expenses because your filing status is married fil- rents who live apart). A child will be treated as the
ing separately and you and your spouse didn't live apart qualifying child of the noncustodial parent if all of the fol-
for the last 6 months of 2023. See Pub. 503. lowing statements are true.
1. The parents:
Example 9—Separated parents claim same child.
The facts are the same as in Example 8, except that you a. Are divorced or legally separated under a decree
and your spouse both claim J as a qualifying child. In this of divorce or separate maintenance;
case, only your spouse will be allowed to treat J as a quali-
b. Are separated under a written separation agree-
fying child. This is because, during 2023, J lived with your
ment; or
spouse longer than with you. You can’t claim the EIC be-
cause you are a separated spouse who isn’t filing a joint c. Lived apart at all times during the last 6 months of
return and you don’t have a qualifying child. However, your 2023.
spouse's filing status is also married filing separately, so

14 Chapter 2 Rules if You Have a Qualifying Child Publication 596 (2023)

 2. The child received over half of the child’s support for 4. You aren't filing a joint return for the year (or are filing
the year from the parents. a joint return only to claim a refund of withheld income
tax or estimated tax paid).
3. The child is in the custody of one or both parents for
more than half of 2023. For more details about the tests to be a qualifying child,
see Rule 8.
4. Either of the following statements is true.
If you are a qualifying child of another taxpayer, you
a. The custodial parent signs Form 8332 or a sub-
can’t claim the EIC. This is true even if the person for
stantially similar statement that the custodial pa-
whom you are a qualifying child doesn't claim the EIC or
rent will not claim the child as a dependent for the
meet all of the rules to claim the EIC. Enter “No” on the
year, and the noncustodial parent attaches the
dotted line next to line 27 (Form 1040 or 1040-SR).
form or statement to their return. If the divorce de-
cree or separation agreement went into effect after Example. You and your child lived with your parent all
1984 and before 2009, the noncustodial parent year. You are 22 years old, unmarried, and attended a
may be able to attach certain pages from the de- trade school full time. You had a part-time job and earned
cree or agreement instead of Form 8332. $5,700. You had no other income. Because you meet the
b. A pre-1985 decree of divorce or separate mainte- relationship, age, residency, and joint return tests, you are
nance or written separation agreement that ap- a qualifying child of your parent. Your parent can claim the
plies to 2023 provides that the noncustodial parent EIC if your parent meets all the other requirements. Be-
can claim the child as a dependent, and the non- cause you are your parent’s qualifying child, you can’t
custodial parent provides at least $600 for support claim the EIC. This is so even if your parent can’t or
of the child during 2023. doesn't claim the EIC.
For details, see Pub. 501. If a child is treated as the quali- Child of person not required to file a return. You
fying child of the noncustodial parent under this special aren't the qualifying child of another taxpayer (and so may
rule for children of divorced or separated parents (or pa- qualify to claim the EIC) if the person for whom you met
rents who live apart), only the noncustodial parent can the relationship, age, residency, and joint return tests isn't
claim the child tax credit or the credit for other dependents required to file an income tax return and either:
for the child. However, only the custodial parent, if eligible,
or another eligible taxpayer can claim the child as a quali-
• Doesn't file an income tax return, or
fying child for the EIC. For details and examples, see Ap- • Files a return only to get a refund of income tax with-
plying the tiebreaker rules to divorced or separated pa- held or estimated tax paid.
rents (or parents who live apart) in Pub. 501.
Example 1—Return not required. The facts are the
same as in the last example except your parent had no
Rule 10—You Cannot Be a gross income, isn't required to file a 2023 tax return, and
doesn't file a 2023 tax return. As a result, you aren't your
Qualifying Child of Another parent’s qualifying child. You can claim the EIC if you meet
all the other requirements to do so.
Taxpayer Example 2—Return filed to get refund of tax with-
held. The facts are the same as in Example 1 except
You are a qualifying child of another taxpayer (such as
your parent had wages of $1,500 and had income tax
your parent, guardian, or foster parent) if all of the follow-
withheld from those wages. Your parent files a return only
ing statements are true.
to get a refund of the income tax withheld and doesn't
1. You are that person's son, daughter, stepchild, foster claim the EIC or any other tax credits or deductions. As a
child, or a descendant of any of them. Or, you are that result, you aren't your parent's qualifying child. You can
person's brother, sister, half brother, half sister, step- claim the EIC if you meet all the other requirements to do
brother, stepsister, or a descendant of any of them. so.
2. You were: Example 3—Return filed to get EIC. The facts are
a. Under age 19 at the end of the year and younger the same as in Example 2 except your parent claimed the
than that person (or that person's spouse, if the EIC on their return. Since your parent filed the return to get
person files jointly); the EIC, your parent isn't filing it only to get a refund of in-
come tax withheld. As a result, you are your parent's quali-
b. Under age 24 at the end of the year, a student, fying child. You can’t claim the EIC.
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.

Publication 596 (2023) Chapter 2 Rules if You Have a Qualifying Child 15

 at least age 25 but under age 65 at the end of 2023, or
your spouse was at least age 25 but under age 65 at the
3. time of death.
Your spouse is considered to reach age 25 on the day
before their 25th birthday. However, the rule for reaching
Rules If You Do Not Have age 65 is different; your spouse reaches age 65 on their
65th birthday.
a Qualifying Child Even if your spouse was born before January 2, 1999,
they aren't considered at least age 25 at the end of 2023
Use this chapter if you don't have a qualifying child and unless they were at least age 25 at the time of death.
have met all the rules in chapter 1. This chapter discusses Example 1. You are married and filing a joint return
Rules 11 through 14. You must meet all four of these rules, with your spouse who died in August 2023. You are age
in addition to the rules in chapters 1 and 4, to qualify for 67. Your spouse would have become age 65 in November
the EIC without a qualifying child. If you meet all the rules 2023. Because your spouse was under age 65 when he or
in chapter 1 and this chapter, read chapter 4 to find out she died, you meet the age test.
what to do next.
Example 2. Your spouse was born on February 14,
If you have a qualifying child. If you meet Rule 8, you 1998, and died on February 13, 2023. Your spouse is con-
have a qualifying child. If you meet Rule 8 and don't claim sidered age 25 at the time of death. However, if your
the EIC with a qualifying child, you can claim the EIC with- spouse died on February 12, 2023, your spouse isn't con-
out a qualifying child. sidered age 25 at the time of death and isn't at least age
If your child meets the tests to be your qualifying 25 at the end of 2023.
TIP child, but also meets the tests to be the qualifying Death of taxpayer. A taxpayer who died in 2023 meets
child of another person, only one of you can ac-
the age test if the taxpayer was at least age 25 but under
tually treat the child as a qualifying child to claim the EIC.
age 65 at the time of death.
If the other person can claim the child under the tiebreaker
A taxpayer is considered to reach age 25 on the day
rules, you can't claim the EIC as a taxpayer with a qualify-
before the taxpayer’s 25th birthday. However, the rule for
ing child unless you have another qualifying child. How-
reaching age 65 is different; a taxpayer reaches age 65 on
ever, you may be able to claim the EIC without a qualifying
the taxpayer’s 65th birthday.
child.
Even if the taxpayer was born before January 2, 1999,
they aren't considered at least age 25 at the end of 2023
unless they were at least age 25 at the time of death.
Rule 11—You Must Meet the
Age Requirements Rule 12—You Cannot Be the
You must be at least age 25 but under age 65 at the end of Dependent of Another Person
2023. If you are married filing a joint return, either you or
your spouse must be at least age 25 but under age 65 at If you aren't filing a joint return, you meet this rule if you
the end of 2023. It doesn't matter which spouse meets the did not check the box under your name that says "Some-
age test, as long as one of the spouses does. one can claim you as a dependent."
You meet the age test if you were born after December If you are filing a joint return, you meet this rule if you
31, 1958, and before January 2, 1999. If you are married did not check either box that says "Someone can claim
filing a joint return, you meet the age test if either you or you as a dependent" or "Someone can claim your spouse
your spouse was born after December 31, 1958, and be- as a dependent."
fore January 2, 1999.
If you aren't sure whether someone else can claim you
If neither you nor your spouse meets the age test, you as a dependent, get Pub. 501 and read the rules for claim-
can't claim the EIC. Enter "No" on the dotted line next to ing a dependent.
line 27 (Form 1040 or 1040-SR).
If someone else can claim you as a dependent on their
Example 1. You are age 28 and unmarried. You meet return, but doesn't, you still can’t claim the credit unless
the age test. the person who can claim you on their tax return isn't re-
quired to file an income tax return and doesn't file a tax re-
Example 2—Spouse meets age test. You are mar- turn or files a return only to claim a refund of withheld in-
ried and filing a joint return. You are age 23 and your come tax or estimated tax paid.
spouse is age 27. You meet the age test because your
spouse is at least age 25 but under age 65. Example 1. In 2023, you were age 25, single, and liv-
ing at home with your parents. You worked and weren't a
Death of spouse. If you are filing a joint return with your student. You earned $7,500. Your parents can’t claim you
spouse who died in 2023, you meet the age test if you are as a dependent. When you file your return, you do not

16 Chapter 3 Rules If You Do Not Have a Qualifying Child Publication 596 (2023)
check the "Someone can claim you as a dependent" b. Under age 24 at the end of the year, a student,
checkbox. You meet this rule. You can claim the EIC if you and younger than that person (or that person's
meet all the other requirements. spouse, if the person files jointly); or

Example 2. The facts are the same as in Example 1, c. Permanently and totally disabled, regardless of
except that you earned $2,000. Your parents can claim age.
you as a dependent but decide not to. You don't meet this 3. You lived with that person in the United States for
rule. You can’t claim the credit because your parents could more than half of the year.
have claimed you as a dependent.
4. You aren't filing a joint return for the year (or are filing
Joint returns. You generally can’t be claimed as a de- a joint return only to claim a refund of withheld income
pendent by another person if you are married and file a tax or estimated tax paid).
joint return.
For more details about the tests to be a qualifying child,
However, another person may be able to claim you as a
see Rule 8.
dependent if you and your spouse file a joint return merely
to claim a refund of income tax withheld or estimated tax If you are a qualifying child of another taxpayer, you
paid. But neither you nor your spouse can be claimed as a can’t claim the EIC. This is true even if the person for
dependent by another person if you claim the EIC on your whom you are a qualifying child doesn't claim the EIC or
joint return. meet all of the rules to claim the EIC. Enter “No” on the
dotted line next to line 27 (Form 1040 or 1040-SR).
Example 1—Return filed to get refund of tax with-
held. You are 26 years old. You and your spouse live with Example. You lived with your parent all year. You are
your parents and had $800 of wages from part-time jobs age 26, unmarried, and permanently and totally disabled.
and no other income. Neither you nor your spouse is re- Your only income was from a community center where you
quired to file a tax return. You don't have a child. Taxes went three days a week to answer telephones. You earned
were taken out of your pay so you file a joint return only to $5,000 for the year and provided more than half of your
get a refund of the withheld taxes. Your parents aren't dis- own support. Because you meet the relationship, age, res-
qualified from claiming you as a dependent just because idency, and joint return tests, you are a qualifying child of
you filed a joint return. your parent for the EIC. Your parent can claim the EIC if
your parent meets all the other requirements. Because
Example 2—Return filed to get EIC. The facts are you are a qualifying child of your parent, you can’t claim
the same as in Example 1 except no taxes were taken out the EIC. This is so even if your parent can’t or doesn’t
of your pay. Also, you and your spouse aren't required to claim the EIC.
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 Joint returns. You generally can’t be a qualifying child of
the EIC is your reason for filing the return, you aren't filing another taxpayer if you are married and file a joint return.
it only to claim a refund of income tax withheld or estima- However, you may be a qualifying child of another tax-
ted tax paid. Your parents can’t claim you or your spouse payer if you and your spouse file a joint return merely to
as a dependent. 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
Rule 13—You Cannot Be a return.

Qualifying Child of Another Child of person not required to file a return. You
aren't the qualifying child of another taxpayer (and so may
Taxpayer qualify to claim the EIC) if the person for whom you meet
the relationship, age, residency, and joint return tests isn't
You are a qualifying child of another taxpayer (your parent, required to file an income tax return and either:
guardian, foster parent, etc.) if all of the following state- • Doesn't file an income tax return, or
ments are true.
• Files a return only to get a refund of income tax with-
1. You are that person's son, daughter, stepchild, foster held or estimated tax paid.
child, or a descendant of any of them. Or, you are that
person's brother, sister, half brother, half sister, step- Example 1—Return not required. You lived all year
brother, stepsister, or a descendant of any of them. with your parent. You are 27 years old, unmarried, perma-
nently and totally disabled, and earned $13,000. You have
2. You were: no other income, no children, and provided more than half
a. Under age 19 at the end of the year and younger of your own support. Your parent had no gross income,
than that person (or that person's spouse, if the isn't required to file a 2023 tax return, and doesn't file a
person files jointly); 2023 tax return. As a result, you aren't your parent's quali-
fying child. You can claim the EIC if you meet all the other
requirements to do so.

Publication 596 (2023) Chapter 3 Rules If You Do Not Have a Qualifying Child 17
 Example 2—Return filed to get refund of tax with-
held. The facts are the same as in Example 1 except
your parent had wages of $1,500 and had income tax
Rule 15—Earned Income
withheld from wages. Your parent files a return only to get
a refund of the income tax withheld and doesn't claim the
Limits
EIC or any other tax credits or deductions. As a result, you Your earned income must be less than:
aren't your parent's qualifying child. You can claim the EIC
if you meet all the other requirements to do so. • $56,838 ($63,398 for married filing jointly) if you have
three or more qualifying children who have valid
Example 3—Return filed to get EIC. The facts are SSNs,
the same as in Example 2 except your parent claimed the
EIC on their return. Since your parent filed the return to get
• $52,918 ($59,478 for married filing jointly) if you have
two qualifying children who have valid SSNs,
the EIC, your parent isn't filing it only to get a refund of in-
come tax withheld. As a result, you are your parent’s quali- • $46,560 ($53,120 for married filing jointly) if you have
fying child. You can’t claim the EIC. one qualifying child who has a valid SSN, or
• $17,640 ($24,210 for married filing jointly) if you don't
have a qualifying child who has a valid SSN.
Rule 14—You Must Have Lived
in the United States More Than Earned Income
Half of the Year 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
Your home (and your spouse's, if filing a joint return) must is taxable. Nontaxable employee pay, such as certain de-
have been in the United States for more than half the year. pendent care benefits and adoption benefits, isn't earned
If it wasn't, enter “No” on the dotted line next to line 27 income. But there is an exception for nontaxable combat
(Form 1040 or 1040-SR). pay, which you can choose to include in earned income.
Earned income is explained in detail in Rule 7 in chap-
United States. This means the 50 states and the District ter 1.
of Columbia. It doesn't include Puerto Rico or U.S. territo-
ries such as Guam. Figuring earned income. If you are self-employed, a
statutory employee, or a member of the clergy or a church
Homeless shelter. Your home can be any location employee who files Schedule SE (Form 1040), you will fig-
where you regularly live. You don't need a traditional ure your earned income by using the worksheet in Step 5
home. If you lived in one or more homeless shelters in the of the Form 1040 instructions for line 27 and then filling
United States for more than half the year, you meet this out Part 4 of EIC Worksheet B in the Form 1040 instruc-
rule. tions. Be sure to see Clergy or Church employees, which-
ever applies, before completing the worksheet in Step 5.
Military personnel stationed outside the United
States. U.S. military personnel stationed outside the Uni- Clergy. If you are a member of the clergy who files
ted States on extended active duty (defined in chapter 2) Schedule SE and the amount on line 2 of that schedule in-
are considered to live in the United States during that duty cludes an amount that was also reported on Form 1040 or
period for purposes of the EIC. 1040-SR, line 1z, subtract that amount from the amount
on Form 1040 or 1040-SR, line 1z, and enter the result on
line 1 of the worksheet in Step 5 of the Form 1040 instruc-
tions for line 27. Enter “Clergy” on the dotted line next to
line 27 (Form 1040 or 1040-SR).
Church employees. A church employee means an
4. employee (other than a minister or member of a religious
order) of a church or qualified church-controlled organiza-
tion that is exempt from employer social security and Med-
Figuring and Claiming the icare taxes. If you received wages as a church employee
and included any amount on both line 5a of Schedule SE
EIC and Form 1040, line 1a, subtract that amount from the
amount on Form 1040 or 1040-SR, line 1a, and enter the
You must meet one more rule to claim the EIC. result on line 1 of the worksheet in Step 5 of the Form
1040 instructions for line 27.
You need to know the amount of your earned income to
see if you meet the rule in this chapter. You also need to Medicaid waiver payments. When completing the
know that amount to figure your EIC. worksheet in Step 5 of the Form 1040 instructions, line 27,
enter the Medicaid waiver payments you excluded from
income on Schedule 1 (Form 1040), line 8s, unless you

18 Chapter 4 Figuring and Claiming the EIC Publication 596 (2023)

choose to include these amounts in earned income, in
which case enter -0-. For more information about these
payments, see Pub. 525.
How To Figure the EIC Yourself
If you and your spouse both received Medicaid To figure the EIC yourself, use the EIC Worksheet in the
TIP waiver payments during the year, you and your Instructions for Form 1040. If you have a qualifying child,
spouse can make different choices about includ- complete Schedule EIC (discussed later in this chapter)
ing the full amount of your payments in earned income. and attach it to your tax return.
Enter only the amount of Medicaid waiver payments that
you or your spouse, if filing a joint return, do not want to in- If you want the IRS to figure your EIC for you, see IRS
clude in earned income. To include all nontaxable Medic- Will Figure the EIC for You, earlier.
aid waiver payment amounts in earned income, enter -0-.
Special Instructions—EIC Worksheets
Nontaxable combat pay. You can elect to include
your nontaxable combat pay in earned income for the EIC. You will need to decide whether to use EIC Worksheet A
If you make the election, you must include in earned in- or EIC Worksheet B to figure the amount of your EIC. This
come all nontaxable combat pay you received. section explains how to use these worksheets and how to
If you are filing a joint return and both you and your report the EIC on your return.
spouse received nontaxable combat pay, you can each
make your own election. In other words, if one of you EIC Worksheet A. Use EIC Worksheet A if you weren’t
makes the election, the other one can also make it but self-employed at any time in 2023 and aren't a member of
doesn't have to. the clergy, a church employee who files Schedule SE, or a
The amount of your nontaxable combat pay should be statutory employee filing Schedule C.
shown on your Form W-2 in box 12 with code Q.
Electing to include nontaxable combat pay in earned in- EIC Worksheet B. Use EIC Worksheet B if you were
come may increase or decrease your EIC. Figure the self-employed at any time in 2023 or are a member of the
credit with and without your nontaxable combat pay before clergy, a church employee who files Schedule SE, or a
making the election. Whether the election increases or de- statutory employee filing Schedule C. If any of the follow-
creases your EIC depends on your total earned income, ing situations apply to you, read the paragraph and then
filing status, and number of qualifying children. If your complete EIC Worksheet B.
earned income without your combat pay is less than the
Net earnings from self-employment of $400 or
amount shown below for your number of children, you may
more. If your net earnings from self-employment are
benefit from electing to include your nontaxable combat
$400 or more, be sure to correctly fill out Schedule SE
pay in earned income and you should figure the credit
(Form 1040) and pay the proper amount of self-employ-
both ways. If your earned income without your combat pay
ment tax. If you don't, you may not get all the EIC you are
is equal to or more than these amounts, you will not bene-
entitled to receive.
fit from including your combat pay in your earned income.
When figuring your net earnings from self-employ-
• $7,840 if you have no children who have a valid SSN. ment, you must claim all your allowable business
• $11,750 if you have one child who has a valid SSN.
!
CAUTION expenses.
• $16,510 if you have two or more children who have
When to use the optional methods of figuring net
valid SSNs.
earnings. Using the optional methods on Schedule SE
If you elect to use your nontaxable combat pay in to figure your net earnings from self-employment may
! figuring your EIC, enter that amount on Form 1040 qualify you for the EIC or give you a larger credit. If your
CAUTION or 1040-SR, line 1i. net earnings (without using the optional methods) are less
than $6,560, see the Instructions for Schedule SE for de-
tails about the optional methods.
IRS Will Figure the EIC for You When both spouses have self-employment in-
come. You must complete both Parts 1 and 2 of EIC
The IRS will figure your EIC for you if you follow the in- Worksheet B if all of the following conditions apply to you.
structions for Line 27 in the Instructions for Form 1040. 1. You are married filing a joint return.
Please don't ask the IRS to figure your EIC unless 2. Both you and your spouse have income from self-em-
! you are eligible for it. To be eligible, you must ployment.
CAUTION meet Rule 15 in this chapter as well as the rules in

chapter 1 and either chapter 2 or chapter 3, whichever ap- 3. You or your spouse file a Schedule SE and the other
plies to you. If your credit was reduced or disallowed for spouse doesn't file Schedule SE.
any year after 1996, the rules in chapter 5 may apply as
well. Statutory employees. Statutory employees report wa-
ges and expenses on Schedule C. They don't file Sched-
ule SE. If you are a statutory employee, enter the amount

Publication 596 (2023) Chapter 4 Figuring and Claiming the EIC 19

from line 1 of Schedule C in Part 3 when you complete 1. After your EIC was reduced or disallowed in the ear-
EIC Worksheet B. lier year:
a. You filed Form 8862 in a later year and your EIC
for that later year was allowed, and
Schedule EIC b. Your EIC hasn't been reduced or disallowed again
You must complete Schedule EIC and attach it to your tax for any reason other than a math or clerical error.
return if you have a qualifying child and are claiming the 2. You are claiming the EIC without a qualifying child for
EIC. Schedule EIC provides the IRS with information 2023 and the only reason your EIC was reduced or
about your qualifying children, including their names, disallowed in the earlier year was because the IRS
ages, SSNs, relationship to you, and the amount of time determined that a child listed on Schedule EIC wasn't
they lived with you during the year. your qualifying child.
If you are required to complete and attach Sched- In either of these cases, you can take the EIC without filing
! ule EIC but don't, it will take longer to process Form 8862 if you meet all the EIC eligibility requirements.
CAUTION your return and issue your refund.
Exception 2. Don't file Form 8862 or take the EIC for:
Attach and complete Schedule EIC to your tax re-
TIP turn even if your qualifying child doesn't have a • 2 years after there was a final determination that your
valid SSN. For information about how to complete EIC claim was due to reckless or intentional disregard
Schedule EIC if your qualifying child or children do not of the EIC rules, or
have valid SSNs, see Schedule EIC. • 10 years after there was a final determination that your
EIC claim was due to fraud.

More information. For details, see Are You Prohibited

From Claiming the EIC for a Period of Years? in this chap-
ter.
The date on which your EIC was denied and the date
5. on which you file your 2023 return affect whether you need
to attach Form 8862 to your 2023 return or to a later re-
turn. The following examples demonstrate whether Form
Disallowance of the EIC 8862 is required for 2023 or 2024.

If your EIC for any year after 1996 was denied Example 1—Form 8862 required for 2023. You filed
! (disallowed) or reduced by the IRS, you may need your 2022 tax return in March 2023 and claimed the EIC
CAUTION to complete an additional form to claim the credit with a qualifying child. The IRS questioned the EIC, and
for 2023. you were unable to prove the child was a qualifying child.
In September 2023, you received a statutory notice of de-
This chapter is for people whose EIC for any year after ficiency telling you that an adjustment would be made and
1996 was denied or reduced by the IRS. If this applies to tax assessed unless you filed a petition with the Tax Court
you, you may need to complete Form 8862, Information To within 90 days. You didn't act on this notice within 90 days.
Claim Certain Credits After Disallowance, and attach it to Therefore, your EIC was denied in December 2023. To
your 2023 return to claim the credit for 2023. This chapter claim the EIC with a qualifying child on your 2023 return,
explains when you need to attach Form 8862. For more in- you must complete and attach Form 8862 to that return.
formation, see Form 8862 and its instructions. However, to claim the EIC without a qualifying child on
This chapter also explains the rules for certain people who your 2023 return, you don't need to file Form 8862.
can’t claim the EIC for a period of years after their EIC was Example 2—Form 8862 required for 2024. The
denied or reduced. facts are the same as in the previous example except that
you received the statutory notice of deficiency in February
2024. Because the 90-day period referred to in the statu-
Form 8862 tory notice isn't over when you are ready to file your return
for 2023, you shouldn't attach Form 8862 to your 2023 re-
If your EIC for any year after 1996 was denied or reduced turn. However, to claim the EIC with a qualifying child for
for any reason other than a math or clerical error, you must 2024, you must complete and attach Form 8862 to your
attach a completed Form 8862 to your next tax return to return for that year. To claim the EIC without a qualifying
claim the EIC. You must also qualify to claim the EIC by child for 2024, you don't need to file Form 8862.
meeting all the rules described in this publication.
Exception for math or clerical errors. If your EIC was
Exception 1. Don't file Form 8862 if either (1) or (2) be- denied or reduced as a result of a math or clerical error,
low is true. don't attach Form 8862 to your next tax return. For exam-
ple, if your arithmetic is incorrect, the IRS can correct it. If

20 Chapter 5 Disallowance of the EIC Publication 596 (2023)

you don't provide a correct SSN, the IRS can deny the unless you filed a petition with the Tax Court within 90
EIC. These types of errors are called math or clerical er- days. You didn't act on this notice within 90 days. There-
rors. fore, your EIC was denied in December 2023. You can’t
claim the EIC for tax years 2023 through 2032. To claim
Omission of Form 8862. If you are required to attach the EIC on your return for 2033, you must complete and
Form 8862 to your 2023 tax return, and you claim the EIC attach Form 8862 to your return for that year.
without attaching a completed Form 8862, your claim will
be automatically denied. This is considered a math or
clerical error. You won't be permitted to claim the EIC with-
out a completed Form 8862.

Additional documents may be required. You may

have to provide the IRS with additional documents or in-
6.
formation before a refund relating to the EIC you claim is
released to you, even if you attach a properly completed
Form 8862 to your return.
Detailed Examples
The next few pages contain two detailed examples that
may be helpful if you have questions about claiming the
Are You Prohibited From EIC.
Claiming the EIC for a Period of
Years? Example 1—S Jamie
If your EIC for any year after 1996 was denied and it was S Jamie is age 63 and retired. S received $7,000 in social
determined that your error was due to reckless or inten- security benefits during the year and $17,000 from a
tional disregard of the EIC rules, then you can’t claim the part-time job. S also received a taxable pension of $7,400.
EIC for the next 2 years. If your error was due to fraud, S had no other income. S’s AGI on line 11 of Form 1040 is
then you can’t claim the EIC for the next 10 years. The $24,400 ($17,000 + $7,400).
date on which your EIC was denied and the date on which S isn't married and lived alone in the United States for
you file your 2023 return affect the years for which you are the entire year. S can’t be claimed as a dependent on any-
prohibited from claiming the EIC. The following examples one else's return, doesn’t have any investment income,
demonstrate which years you are prohibited from claiming and doesn’t have a qualifying child.
the EIC.
S reads the steps for eligibility in the Form 1040 instruc-
Example 3—Cannot claim EIC for 2 years. You tions. In Step 1, S discovers that, because S’s AGI
claimed the EIC on your 2022 tax return, which you filed in ($24,400) isn't less than $24,210, S can’t take the EIC. S
March 2023. The IRS determined you weren't entitled to completes the rest of Form 1040 and files it with the IRS.
the EIC and that your error was due to reckless or inten-
tional disregard of the EIC rules. In September 2023, you
received a statutory notice of deficiency telling you an ad- Example 2—C and J Grey
justment would be made and tax assessed unless you
filed a petition with the Tax Court within 90 days. You didn't C and J Grey have two children, age 10, and age 8. The
act on this notice within 90 days. Therefore, your EIC was children lived with C and J for all of 2023. C earned wages
denied in December 2023. You can’t claim the EIC for tax of $15,000 and J had wages of $18,030. The Greys re-
year 2023 or 2024. To claim the EIC on your return for ceived $525 in interest on their savings account. They had
2025, you must complete and attach Form 8862 to your no other income in 2023.
return for that year.
C and J have the 2023 Form 1040 and instructions.
Example 4. The facts are the same as in Example 3, They want to see if they qualify for the EIC, so they follow
except that your 2022 EIC wasn’t denied until after you the steps in the instructions for line 27.
filed your 2023 return. You can’t claim the EIC for tax year
2024 or 2025. To claim the EIC on your return for 2026, Step 1. The amount C and J entered on Form 1040,
you must complete and attach Form 8862 to your return line 11, was $33,555. They both have valid SSNs, which
for that year. they have had for many years. They are married and will
file a joint return. Neither C nor J is a nonresident alien.
Example 5—Cannot claim EIC for 10 years. You Therefore, the answers they give to the questions in Step
claimed the EIC on your 2022 tax return, which you filed in 1 allow them to proceed to Step 2.
February 2023. The IRS determined you weren't entitled
to the EIC and that your error was due to fraud. In Septem- Step 2. The only investment income the Greys have is
ber 2023, you received a statutory notice of deficiency tell- their $525 interest income. That amount isn't more than
ing you an adjustment would be made and tax assessed $11,000, so they answer “No” to the second question in
Step 2 and go to Step 3.

Publication 596 (2023) Chapter 6 Detailed Examples 21

Step 3. Their children, meet the relationship, age, resi- have valid SSNs, they follow this line across to the
dency, and joint return tests to be C and J's qualifying chil- column for 2 children under Married filing jointly and
dren, so C and J answer “Yes” to the first question in Step find $5,571. They enter $5,571 on line 2.
3. Their children aren't qualifying children of anyone else.
3. They enter on line 3 their AGI ($33,555) and see that
Both children have valid SSNs, which they received soon
it is different from the amount on line 1.
after birth. C and J are filing a joint return, so they answer
“Yes” to the second question in Step 3. This means they 4. They look up $33,555 in the EIC Table and enter the
can skip questions 3 though 6 and Step 4 and go to Step amount of $5,455 on line 5.
5.
5. They enter $5,455 on line 6. This is the smaller of the
Step 5. C and J figure their earned income to be line 2 amount ($5,571) and the line 5 amount
$33,030, the amount of their combined wages. This is less ($5,455).
than $59,478, so they go to Step 6 to figure their credit. 6. The Greys enter $5,455 on line 27 of their Form 1040.
They will now complete Schedule EIC and attach it to
Step 6. C and J want to figure their EIC themselves, so
their return. They will keep the EIC Worksheet for their
they complete the EIC Worksheet in the Form 1040 in-
records.
structions.

Completing the EIC Worksheet. C and J complete

their worksheet as follows.
How To Get Tax Help
1. C and J enter their total earned income ($33,030) on
line 1. If you have questions about a tax issue; need help prepar-
2. To find their credit, they go to the EIC Table. They find ing your tax return; or want to download free publications,
their earned income of $33,030 in the range of forms, or instructions, go to IRS.gov to find resources that
$33,000 to $33,050. Because both of their children can help you right away.

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:
• $17,640 ($24,210 for married filing jointly) if you don't have a qualifying child who has a valid SSN,
• $46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN,
• $52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs, or
• $56,838 ($63,398 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
(See Rule 1.)
2. Do you and your spouse, if filing jointly, each have a valid SSN issued by the due date of your 2023 return (including
extensions)? (See Rule 2.)
3. Are you filing a joint return with your spouse or do you meet the special rule for separated spouses? (See Rule 3.)
Answer “Yes” if you weren't married at the end of 2023.
Caution: If you are a nonresident alien, answer “Yes” only if your filing status is married filing jointly. (See Rule 4.)
4. Answer “Yes” if you aren't filing Form 2555. Otherwise, answer “No.” (See Rule 5.)
5. Is your investment income $11,000 or less? (See Rule 6.)
6. Is your total earned income at least $1 but less than:
• $17,640 ($24,210 for married filing jointly) if you don't have a qualifying child who has a valid SSN,
• $46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN,
• $52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs, or
• $56,838 ($63,398 for married filing jointly) if you have more than two qualifying children who have valid SSNs?
(See Rules 7 and 15.)
7. Answer “Yes” if (a) you aren't a qualifying child of another taxpayer, or (b) you are filing a joint return. Otherwise,
answer “No.” (See Rules 10 and 13.)
STOP: If you have a child you want to claim for the EIC, answer questions 8 and 9 and skip 10–12. If you
don't have a qualifying child or if another person is entitled to treat your child as a qualifying child under
the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.
8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8.)
9. Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn't meet the tests to be a
qualifying child of any other person, or (b) your qualifying child meets the tests to be a qualifying child of another
person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in
Rule 9.
10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2023? (See Rule 11.)
11. Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else's return, or (b) you are filing a joint return.
Otherwise, answer “No.” (See Rule 12.)
12. Was your main home (and your spouse's, if filing a joint return) in the United States for more than half the year?
(See Rule 14.)

If you answered “No” to any question that applies to you: You can’t claim the EIC.

22 Publication 596 (2023)

Preparing and filing your tax return. After receiving all check. This is tax withholding. See how your withhold-
your wage and earnings statements (Forms W-2, W-2G, ing affects your refund, take-home pay, or tax due.
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
• The First-Time Homebuyer Credit Account Look-up
compensation statements (by mail or in a digital format) or
(IRS.gov/HomeBuyer) tool provides information on
other government payment statements (Form 1099-G);
your repayments and account balance.
and interest, dividend, and retirement statements from
banks and investment firms (Forms 1099), you have sev- • The Sales Tax Deduction Calculator (IRS.gov/
eral options to choose from to prepare and file your tax re- SalesTax) figures the amount you can claim if you
turn. You can prepare the tax return yourself, see if you itemize deductions on Schedule A (Form 1040).
qualify for free tax preparation, or hire a tax professional to Getting answers to your tax questions. On
prepare your return. IRS.gov, you can get up-to-date information on
current events and changes in tax law.
Free options for tax preparation. Your options for pre-
paring and filing your return online or in your local com- • IRS.gov/Help: A variety of tools to help you get an-
munity, if you qualify, include the following. swers to some of the most common tax questions.
• Free File. This program lets you prepare and file your • IRS.gov/ITA: The Interactive Tax Assistant, a tool that
federal individual income tax return for free using soft- will ask you questions and, based on your input, pro-
ware or Free File Fillable Forms. However, state tax vide answers on a number of tax topics.
preparation may not be available through Free File. Go • IRS.gov/Forms: Find forms, instructions, and publica-
to IRS.gov/FreeFile to see if you qualify for free online tions. You will find details on the most recent tax
federal tax preparation, e-filing, and direct deposit or changes and interactive links to help you find answers
payment options. to your questions.
• VITA. The Volunteer Income Tax Assistance (VITA) • You may also be able to access tax information in your
program offers free tax help to people with e-filing software.
low-to-moderate incomes, persons with disabilities,
and limited-English-speaking taxpayers who need
help preparing their own tax returns. Go to IRS.gov/ Need someone to prepare your tax return? There are
VITA, download the free IRS2Go app, or call various types of tax return preparers, including enrolled
800-906-9887 for information on free tax return prepa- agents, certified public accountants (CPAs), accountants,
ration. and many others who don’t have professional credentials.
If you choose to have someone prepare your tax return,
• TCE. The Tax Counseling for the Elderly (TCE) pro- choose that preparer wisely. A paid tax preparer is:
gram offers free tax help for all taxpayers, particularly
those who are 60 years of age and older. TCE volun- • Primarily responsible for the overall substantive accu-
teers specialize in answering questions about pen- racy of your return,
sions and retirement-related issues unique to seniors. • Required to sign the return, and
Go to IRS.gov/TCE or download the free IRS2Go app
for information on free tax return preparation. • Required to include their preparer tax identification
number (PTIN).
• MilTax. Members of the U.S. Armed Forces and quali-
fied veterans may use MilTax, a free tax service of- Although the tax preparer always signs the return,
fered by the Department of Defense through Military ! you're ultimately responsible for providing all the
CAUTION information required for the preparer to accurately
OneSource. For more information, go to
MilitaryOneSource (MilitaryOneSource.mil/MilTax). prepare your return and for the accuracy of every item re-
Also, the IRS offers Free Fillable Forms, which can ported on the return. Anyone paid to prepare tax returns
be completed online and then e-filed regardless of in- for others should have a thorough understanding of tax
come. matters. For more information on how to choose a tax pre-
parer, go to Tips for Choosing a Tax Preparer on IRS.gov.
Using online tools to help prepare your return. Go to
IRS.gov/Tools for the following.
Employers can register to use Business Services On-
• The Earned Income Tax Credit Assistant (IRS.gov/ line. The Social Security Administration (SSA) offers on-
EITCAssistant) determines if you’re eligible for the line service at SSA.gov/employer for fast, free, and secure
earned income credit (EIC). W-2 filing options to CPAs, accountants, enrolled agents,
• The Online EIN Application (IRS.gov/EIN) helps you and individuals who process Form W-2, Wage and Tax
get an employer identification number (EIN) at no Statement, and Form W-2c, Corrected Wage and Tax
cost. Statement.
• The Tax Withholding Estimator (IRS.gov/W4App) IRS social media. Go to IRS.gov/SocialMedia to see the
makes it easier for you to estimate the federal income various social media tools the IRS uses to share the latest
tax you want your employer to withhold from your pay- information on tax changes, scam alerts, initiatives, prod-
ucts, and services. At the IRS, privacy and security are our

Publication 596 (2023) 23

highest priority. We use these tools to share public infor- structions (including the Instructions for Form 1040) on
mation with you. Don’t post your social security number mobile devices as eBooks at IRS.gov/eBooks.
(SSN) or other confidential information on social media IRS eBooks have been tested using Apple's iBooks for
sites. Always protect your identity when using any social iPad. Our eBooks haven’t been tested on other dedicated
networking site. eBook readers, and eBook functionality may not operate
The following IRS YouTube channels provide short, in- as intended.
formative videos on various tax-related topics in English,
Spanish, and ASL. Access your online account (individual taxpayers
only). Go to IRS.gov/Account to securely access infor-
• Youtube.com/irsvideos. mation about your federal tax account.
• Youtube.com/irsvideosmultilingua. • View the amount you owe and a breakdown by tax
• Youtube.com/irsvideosASL. year.

Watching IRS videos. The IRS Video portal • See payment plan details or apply for a new payment
plan.
(IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals. • Make a payment or view 5 years of payment history
and any pending or scheduled payments.
Online tax information in other languages. You can
find information on IRS.gov/MyLanguage if English isn’t • Access your tax records, including key data from your
your native language. most recent tax return, and transcripts.
• View digital copies of select notices from the IRS.
Free Over-the-Phone Interpreter (OPI) Service. The
IRS is committed to serving taxpayers with limited-English • Approve or reject authorization requests from tax pro-
proficiency (LEP) by offering OPI services. The OPI Serv- fessionals.
ice is a federally funded program and is available at Tax- • View your address on file or manage your communica-
payer Assistance Centers (TACs), most IRS offices, and tion preferences.
every VITA/TCE tax return site. The OPI Service is acces-
sible in more than 350 languages. Get a transcript of your return. With an online account,
you can access a variety of information to help you during
Accessibility Helpline available for taxpayers with the filing season. You can get a transcript, review your
disabilities. Taxpayers who need information about ac- most recently filed tax return, and get your adjusted gross
cessibility services can call 833-690-0598. The Accessi- income. Create or access your online account at IRS.gov/
bility Helpline can answer questions related to current and Account.
future accessibility products and services available in al-
ternative media formats (for example, braille, large print, Tax Pro Account. This tool lets your tax professional
audio, etc.). The Accessibility Helpline does not have ac- submit an authorization request to access your individual
cess to your IRS account. For help with tax law, refunds, or taxpayer IRS online account. For more information, go to
account-related issues, go to IRS.gov/LetUsHelp. IRS.gov/TaxProAccount.

Note. Form 9000, Alternative Media Preference, or Using direct deposit. The safest and easiest way to re-
Form 9000(SP) allows you to elect to receive certain types ceive a tax refund is to e-file and choose direct deposit,
of written correspondence in the following formats. which securely and electronically transfers your refund di-
rectly into your financial account. Direct deposit also
• Standard Print.
avoids the possibility that your check could be lost, stolen,
• Large Print. destroyed, or returned undeliverable to the IRS. Eight in
• Braille. 10 taxpayers use direct deposit to receive their refunds. If
you don’t have a bank account, go to IRS.gov/
• Audio (MP3). DirectDeposit for more information on where to find a bank
• Plain Text File (TXT). or credit union that can open an account online.
• Braille Ready File (BRF). Reporting and resolving your tax-related identity
theft issues.
Disasters. Go to IRS.gov/DisasterRelief to review the
available disaster tax relief. • Tax-related identity theft happens when someone
steals your personal information to commit tax fraud.
Getting tax forms and publications. Go to IRS.gov/ Your taxes can be affected if your SSN is used to file a
Forms to view, download, or print all the forms, instruc- fraudulent return or to claim a refund or credit.
tions, and publications you may need. Or, you can go to
• The IRS doesn’t initiate contact with taxpayers by
IRS.gov/OrderForms to place an order. email, text messages (including shortened links), tele-
Getting tax publications and instructions in eBook phone calls, or social media channels to request or
format. Download and view most tax publications and in- verify personal or financial information. This includes
requests for personal identification numbers (PINs),

24 Publication 596 (2023)

 passwords, or similar information for credit cards, What if I can’t pay now? Go to IRS.gov/Payments for
banks, or other financial accounts. more information about your options.
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft • Apply for an online payment agreement (IRS.gov/
Central webpage, for information on identity theft and OPA) to meet your tax obligation in monthly install-
data security protection for taxpayers, tax professio- ments if you can’t pay your taxes in full today. Once
nals, and businesses. If your SSN has been lost or you complete the online process, you will receive im-
stolen or you suspect you’re a victim of tax-related mediate notification of whether your agreement has
identity theft, you can learn what steps you should been approved.
take.
• Use the Offer in Compromise Pre-Qualifier to see if
• Get an Identity Protection PIN (IP PIN). IP PINs are you can settle your tax debt for less than the full
six-digit numbers assigned to taxpayers to help pre- amount you owe. For more information on the Offer in
vent the misuse of their SSNs on fraudulent federal in- Compromise program, go to IRS.gov/OIC.
come tax returns. When you have an IP PIN, it pre-
vents someone else from filing a tax return with your Filing an amended return. Go to IRS.gov/Form1040X
SSN. To learn more, go to IRS.gov/IPPIN. for information and updates.

Ways to check on the status of your refund. Checking the status of your amended return. Go to
IRS.gov/WMAR to track the status of Form 1040-X amen-
• Go to IRS.gov/Refunds. ded returns.
• Download the official IRS2Go app to your mobile de- It can take up to 3 weeks from the date you filed
vice to check your refund status. your amended return for it to show up in our sys-
• Call the automated refund hotline at 800-829-1954.
!
CAUTION tem, and processing it can take up to 16 weeks.
The IRS can’t issue refunds before mid-February
for returns that claimed the EIC or the additional Understanding an IRS notice or letter you’ve re-
!
CAUTION child tax credit (ACTC). This applies to the entire ceived. Go to IRS.gov/Notices to find additional informa-
refund, not just the portion associated with these credits. tion about responding to an IRS notice or letter.

Responding to an IRS notice or letter. You can now

Making a tax payment. Payments of U.S. tax must be upload responses to all notices and letters using the
remitted to the IRS in U.S. dollars. Digital assets are not Document Upload Tool. For notices that require additional
accepted. Go to IRS.gov/Payments for information on how action, taxpayers will be redirected appropriately on
to make a payment using any of the following options. IRS.gov to take further action. To learn more about the
• IRS Direct Pay: Pay your individual tax bill or estimated tool, go to IRS.gov/Upload.
tax payment directly from your checking or savings ac-
count at no cost to you. Note. You can use Schedule LEP (Form 1040), Re-
quest for Change in Language Preference, to state a pref-
• Debit Card, Credit Card, or Digital Wallet: Choose an erence to receive notices, letters, or other written commu-
approved payment processor to pay online or by nications from the IRS in an alternative language. You may
phone. not immediately receive written communications in the re-
• Electronic Funds Withdrawal: Schedule a payment quested language. The IRS’s commitment to LEP taxpay-
when filing your federal taxes using tax return prepara- ers is part of a multi-year timeline that began providing
tion software or through a tax professional. translations in 2023. You will continue to receive communi-
cations, including notices and letters, in English until they
• Electronic Federal Tax Payment System: Best option are translated to your preferred language.
for businesses. Enrollment is required.
• Check or Money Order: Mail your payment to the ad- Contacting your local TAC. Keep in mind, many ques-
dress listed on the notice or instructions. tions can be answered on IRS.gov without visiting a TAC.
Go to IRS.gov/LetUsHelp for the topics people ask about
• Cash: You may be able to pay your taxes with cash at most. If you still need help, TACs provide tax help when a
a participating retail store. tax issue can’t be handled online or by phone. All TACs
• Same-Day Wire: You may be able to do same-day now provide service by appointment, so you’ll know in ad-
wire from your financial institution. Contact your finan- vance that you can get the service you need without long
cial institution for availability, cost, and time frames. wait times. Before you visit, go to IRS.gov/TACLocator to
find the nearest TAC and to check hours, available serv-
Note. The IRS uses the latest encryption technology to ices, and appointment options. Or, on the IRS2Go app,
ensure that the electronic payments you make online, by under the Stay Connected tab, choose the Contact Us op-
phone, or from a mobile device using the IRS2Go app are tion and click on “Local Offices.”
safe and secure. Paying electronically is quick, easy, and
faster than mailing in a check or money order.

Publication 596 (2023) 25

The Taxpayer Advocate Service (TAS) How Can You Reach TAS?
Is Here To Help You TAS has offices in every state, the District of Columbia,
What Is TAS? and Puerto Rico. To find your advocate’s number:
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. TAS strives • Download Pub. 1546, The Taxpayer Advocate Service
Is Your Voice at the IRS, available at IRS.gov/pub/irs-
to ensure that every taxpayer is treated fairly and that you
pdf/p1546.pdf;
know and understand your rights under the Taxpayer Bill
of Rights. • Call the IRS toll free at 800-TAX-FORM
(800-829-3676) to order a copy of Pub. 1546;
How Can You Learn About Your Taxpayer • Check your local directory; or
Rights?
• Call TAS toll free at 877-777-4778.
The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to How Else Does TAS Help Taxpayers?
TaxpayerAdvocate.IRS.gov to help you understand what
TAS works to resolve large-scale problems that affect
these rights mean to you and how they apply. These are
many taxpayers. If you know of one of these broad issues,
your rights. Know them. Use them.
report it to TAS at IRS.gov/SAMS. Be sure to not include
any personal taxpayer information.
What Can TAS Do for You?
TAS can help you resolve problems that you can’t resolve
Low Income Taxpayer Clinics (LITCs)
with the IRS. And their service is free. If you qualify for LITCs are independent from the IRS and TAS. LITCs rep-
their assistance, you will be assigned to one advocate resent individuals whose income is below a certain level
who will work with you throughout the process and will do and who need to resolve tax problems with the IRS. LITCs
everything possible to resolve your issue. TAS can help can represent taxpayers in audits, appeals, and tax collec-
you if: tion disputes before the IRS and in court. In addition,
• Your problem is causing financial difficulty for you, LITCs can provide information about taxpayer rights and
your family, or your business; responsibilities in different languages for individuals who
speak English as a second language. Services are offered
• You face (or your business is facing) an immediate for free or a small fee. For more information or to find an
threat of adverse action; or
LITC near you, go to the LITC page at
• You’ve tried repeatedly to contact the IRS but no one TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134,
has responded, or the IRS hasn’t responded by the Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/
date promised. p4134.pdf.

26 Publication 596 (2023)

2023 Earned Income Credit (EIC) And your filing status is—
Table If the amount you are
looking up from the
Single, head of household, or
qualifying surviving spouse and
Caution. This is not a tax table. worksheet is— the number of children you have is—

0 1 2 3
1. To find your credit, read 2. Then, go to the column Example. If your filing
down the “At least - But that includes your filing status is single, you But less
At least than Your credit is—
less than” columns and status and the number of have one qualifying
find the line that includes qualifying children you child, and the amount
2,400 2,450 186 825 970 1,091
the amount you were told have who have valid SSNs you are looking up from 2,450 2,500 189 842 990 1,114
to look up from your EIC as defined earlier. Enter your EIC Worksheet is
Worksheet. the credit from that column $2,455, you would enter
on your EIC Worksheet. $842.

And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
1 50 2 9 10 11 2 9 10 11 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271
50 100 6 26 30 34 6 26 30 34 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
100 150 10 43 50 56 10 43 50 56 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
150 200 13 60 70 79 13 60 70 79 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
200 250 17 77 90 101 17 77 90 101 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
250 300 21 94 110 124 21 94 110 124 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
300 350 25 111 130 146 25 111 130 146 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
350 400 29 128 150 169 29 128 150 169 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
400 450 33 145 170 191 33 145 170 191 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
450 500 36 162 190 214 36 162 190 214 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
500 550 40 179 210 236 40 179 210 236 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
550 600 44 196 230 259 44 196 230 259 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
600 650 48 213 250 281 48 213 250 281 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
650 700 52 230 270 304 52 230 270 304 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
700 750 55 247 290 326 55 247 290 326 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
750 800 59 264 310 349 59 264 310 349 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
800 850 63 281 330 371 63 281 330 371 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
850 900 67 298 350 394 67 298 350 394 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
900 950 71 315 370 416 71 315 370 416 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
950 1,000 75 332 390 439 75 332 390 439 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
1,000 1,050 78 349 410 461 78 349 410 461 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
1,050 1,100 82 366 430 484 82 366 430 484 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
1,100 1,150 86 383 450 506 86 383 450 506 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
1,150 1,200 90 400 470 529 90 400 470 529 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
1,200 1,250 94 417 490 551 94 417 490 551 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
1,250 1,300 98 434 510 574 98 434 510 574 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
1,300 1,350 101 451 530 596 101 451 530 596 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
1,350 1,400 105 468 550 619 105 468 550 619 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
1,400 1,450 109 485 570 641 109 485 570 641 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
1,450 1,500 113 502 590 664 113 502 590 664 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
1,500 1,550 117 519 610 686 117 519 610 686 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
1,550 1,600 120 536 630 709 120 536 630 709 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
1,600 1,650 124 553 650 731 124 553 650 731 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
1,650 1,700 128 570 670 754 128 570 670 754 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
1,700 1,750 132 587 690 776 132 587 690 776 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
1,750 1,800 136 604 710 799 136 604 710 799 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
1,800 1,850 140 621 730 821 140 621 730 821 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
1,850 1,900 143 638 750 844 143 638 750 844 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
1,900 1,950 147 655 770 866 147 655 770 866 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
1,950 2,000 151 672 790 889 151 672 790 889 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
2,000 2,050 155 689 810 911 155 689 810 911 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
2,050 2,100 159 706 830 934 159 706 830 934 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
2,100 2,150 163 723 850 956 163 723 850 956 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
2,150 2,200 166 740 870 979 166 740 870 979 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
2,200 2,250 170 757 890 1,001 170 757 890 1,001 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
2,250 2,300 174 774 910 1,024 174 774 910 1,024 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
2,300 2,350 178 791 930 1,046 178 791 930 1,046 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
2,350 2,400 182 808 950 1,069 182 808 950 1,069 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
2,400 2,450 186 825 970 1,091 186 825 970 1,091 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
2,450 2,500 189 842 990 1,114 189 842 990 1,114 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

(Continued)

Publication 596 (2023) 27

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 8,800 8,850 600 3,001 3,530 3,971 600 3,001 3,530 3,971
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 8,850 8,900 600 3,018 3,550 3,994 600 3,018 3,550 3,994
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 8,900 8,950 600 3,035 3,570 4,016 600 3,035 3,570 4,016
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 8,950 9,000 600 3,052 3,590 4,039 600 3,052 3,590 4,039
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 9,000 9,050 600 3,069 3,610 4,061 600 3,069 3,610 4,061
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 9,050 9,100 600 3,086 3,630 4,084 600 3,086 3,630 4,084
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 9,100 9,150 600 3,103 3,650 4,106 600 3,103 3,650 4,106
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 9,150 9,200 600 3,120 3,670 4,129 600 3,120 3,670 4,129
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 9,200 9,250 600 3,137 3,690 4,151 600 3,137 3,690 4,151
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 9,250 9,300 600 3,154 3,710 4,174 600 3,154 3,710 4,174
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 9,300 9,350 600 3,171 3,730 4,196 600 3,171 3,730 4,196
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 9,350 9,400 600 3,188 3,750 4,219 600 3,188 3,750 4,219
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 9,400 9,450 600 3,205 3,770 4,241 600 3,205 3,770 4,241
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 9,450 9,500 600 3,222 3,790 4,264 600 3,222 3,790 4,264
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 9,500 9,550 600 3,239 3,810 4,286 600 3,239 3,810 4,286
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869 9,550 9,600 600 3,256 3,830 4,309 600 3,256 3,830 4,309
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891 9,600 9,650 600 3,273 3,850 4,331 600 3,273 3,850 4,331
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914 9,650 9,700 600 3,290 3,870 4,354 600 3,290 3,870 4,354
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936 9,700 9,750 600 3,307 3,890 4,376 600 3,307 3,890 4,376
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959 9,750 9,800 600 3,324 3,910 4,399 600 3,324 3,910 4,399
6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981 9,800 9,850 598 3,341 3,930 4,421 600 3,341 3,930 4,421
6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004 9,850 9,900 594 3,358 3,950 4,444 600 3,358 3,950 4,444
6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026 9,900 9,950 590 3,375 3,970 4,466 600 3,375 3,970 4,466
6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049 9,950 10,000 586 3,392 3,990 4,489 600 3,392 3,990 4,489
6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071 10,000 10,050 583 3,409 4,010 4,511 600 3,409 4,010 4,511
6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094 10,050 10,100 579 3,426 4,030 4,534 600 3,426 4,030 4,534
6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116 10,100 10,150 575 3,443 4,050 4,556 600 3,443 4,050 4,556
6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139 10,150 10,200 571 3,460 4,070 4,579 600 3,460 4,070 4,579
7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161 10,200 10,250 567 3,477 4,090 4,601 600 3,477 4,090 4,601
7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184 10,250 10,300 563 3,494 4,110 4,624 600 3,494 4,110 4,624
7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206 10,300 10,350 560 3,511 4,130 4,646 600 3,511 4,130 4,646
7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229 10,350 10,400 556 3,528 4,150 4,669 600 3,528 4,150 4,669
7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251 10,400 10,450 552 3,545 4,170 4,691 600 3,545 4,170 4,691
7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274 10,450 10,500 548 3,562 4,190 4,714 600 3,562 4,190 4,714
7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296 10,500 10,550 544 3,579 4,210 4,736 600 3,579 4,210 4,736
7,350 7,400 564 2,508 2,950 3,319 564 2,508 2,950 3,319 10,550 10,600 540 3,596 4,230 4,759 600 3,596 4,230 4,759
7,400 7,450 568 2,525 2,970 3,341 568 2,525 2,970 3,341 10,600 10,650 537 3,613 4,250 4,781 600 3,613 4,250 4,781
7,450 7,500 572 2,542 2,990 3,364 572 2,542 2,990 3,364 10,650 10,700 533 3,630 4,270 4,804 600 3,630 4,270 4,804
7,500 7,550 576 2,559 3,010 3,386 576 2,559 3,010 3,386 10,700 10,750 529 3,647 4,290 4,826 600 3,647 4,290 4,826
7,550 7,600 579 2,576 3,030 3,409 579 2,576 3,030 3,409 10,750 10,800 525 3,664 4,310 4,849 600 3,664 4,310 4,849
7,600 7,650 583 2,593 3,050 3,431 583 2,593 3,050 3,431 10,800 10,850 521 3,681 4,330 4,871 600 3,681 4,330 4,871
7,650 7,700 587 2,610 3,070 3,454 587 2,610 3,070 3,454 10,850 10,900 518 3,698 4,350 4,894 600 3,698 4,350 4,894
7,700 7,750 591 2,627 3,090 3,476 591 2,627 3,090 3,476 10,900 10,950 514 3,715 4,370 4,916 600 3,715 4,370 4,916
7,750 7,800 595 2,644 3,110 3,499 595 2,644 3,110 3,499 10,950 11,000 510 3,732 4,390 4,939 600 3,732 4,390 4,939
7,800 7,850 600 2,661 3,130 3,521 600 2,661 3,130 3,521 11,000 11,050 506 3,749 4,410 4,961 600 3,749 4,410 4,961
7,850 7,900 600 2,678 3,150 3,544 600 2,678 3,150 3,544 11,050 11,100 502 3,766 4,430 4,984 600 3,766 4,430 4,984
7,900 7,950 600 2,695 3,170 3,566 600 2,695 3,170 3,566 11,100 11,150 498 3,783 4,450 5,006 600 3,783 4,450 5,006
7,950 8,000 600 2,712 3,190 3,589 600 2,712 3,190 3,589 11,150 11,200 495 3,800 4,470 5,029 600 3,800 4,470 5,029
8,000 8,050 600 2,729 3,210 3,611 600 2,729 3,210 3,611 11,200 11,250 491 3,817 4,490 5,051 600 3,817 4,490 5,051
8,050 8,100 600 2,746 3,230 3,634 600 2,746 3,230 3,634 11,250 11,300 487 3,834 4,510 5,074 600 3,834 4,510 5,074
8,100 8,150 600 2,763 3,250 3,656 600 2,763 3,250 3,656 11,300 11,350 483 3,851 4,530 5,096 600 3,851 4,530 5,096
8,150 8,200 600 2,780 3,270 3,679 600 2,780 3,270 3,679 11,350 11,400 479 3,868 4,550 5,119 600 3,868 4,550 5,119
8,200 8,250 600 2,797 3,290 3,701 600 2,797 3,290 3,701 11,400 11,450 475 3,885 4,570 5,141 600 3,885 4,570 5,141
8,250 8,300 600 2,814 3,310 3,724 600 2,814 3,310 3,724 11,450 11,500 472 3,902 4,590 5,164 600 3,902 4,590 5,164
8,300 8,350 600 2,831 3,330 3,746 600 2,831 3,330 3,746 11,500 11,550 468 3,919 4,610 5,186 600 3,919 4,610 5,186
8,350 8,400 600 2,848 3,350 3,769 600 2,848 3,350 3,769 11,550 11,600 464 3,936 4,630 5,209 600 3,936 4,630 5,209
8,400 8,450 600 2,865 3,370 3,791 600 2,865 3,370 3,791 11,600 11,650 460 3,953 4,650 5,231 600 3,953 4,650 5,231
8,450 8,500 600 2,882 3,390 3,814 600 2,882 3,390 3,814 11,650 11,700 456 3,970 4,670 5,254 600 3,970 4,670 5,254
8,500 8,550 600 2,899 3,410 3,836 600 2,899 3,410 3,836 11,700 11,750 452 3,987 4,690 5,276 600 3,987 4,690 5,276
8,550 8,600 600 2,916 3,430 3,859 600 2,916 3,430 3,859 11,750 11,800 449 3,995 4,710 5,299 600 3,995 4,710 5,299
8,600 8,650 600 2,933 3,450 3,881 600 2,933 3,450 3,881 11,800 11,850 445 3,995 4,730 5,321 600 3,995 4,730 5,321
8,650 8,700 600 2,950 3,470 3,904 600 2,950 3,470 3,904 11,850 11,900 441 3,995 4,750 5,344 600 3,995 4,750 5,344
8,700 8,750 600 2,967 3,490 3,926 600 2,967 3,490 3,926 11,900 11,950 437 3,995 4,770 5,366 600 3,995 4,770 5,366
8,750 8,800 600 2,984 3,510 3,949 600 2,984 3,510 3,949 11,950 12,000 433 3,995 4,790 5,389 600 3,995 4,790 5,389

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

(Continued)

28 Publication 596 (2023)

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
12,000 12,050 430 3,995 4,810 5,411 600 3,995 4,810 5,411 15,200 15,250 185 3,995 6,090 6,851 600 3,995 6,090 6,851
12,050 12,100 426 3,995 4,830 5,434 600 3,995 4,830 5,434 15,250 15,300 181 3,995 6,110 6,874 600 3,995 6,110 6,874
12,100 12,150 422 3,995 4,850 5,456 600 3,995 4,850 5,456 15,300 15,350 177 3,995 6,130 6,896 600 3,995 6,130 6,896
12,150 12,200 418 3,995 4,870 5,479 600 3,995 4,870 5,479 15,350 15,400 173 3,995 6,150 6,919 600 3,995 6,150 6,919
12,200 12,250 414 3,995 4,890 5,501 600 3,995 4,890 5,501 15,400 15,450 169 3,995 6,170 6,941 600 3,995 6,170 6,941
12,250 12,300 410 3,995 4,910 5,524 600 3,995 4,910 5,524 15,450 15,500 166 3,995 6,190 6,964 600 3,995 6,190 6,964
12,300 12,350 407 3,995 4,930 5,546 600 3,995 4,930 5,546 15,500 15,550 162 3,995 6,210 6,986 600 3,995 6,210 6,986
12,350 12,400 403 3,995 4,950 5,569 600 3,995 4,950 5,569 15,550 15,600 158 3,995 6,230 7,009 600 3,995 6,230 7,009
12,400 12,450 399 3,995 4,970 5,591 600 3,995 4,970 5,591 15,600 15,650 154 3,995 6,250 7,031 600 3,995 6,250 7,031
12,450 12,500 395 3,995 4,990 5,614 600 3,995 4,990 5,614 15,650 15,700 150 3,995 6,270 7,054 600 3,995 6,270 7,054
12,500 12,550 391 3,995 5,010 5,636 600 3,995 5,010 5,636 15,700 15,750 146 3,995 6,290 7,076 600 3,995 6,290 7,076
12,550 12,600 387 3,995 5,030 5,659 600 3,995 5,030 5,659 15,750 15,800 143 3,995 6,310 7,099 600 3,995 6,310 7,099
12,600 12,650 384 3,995 5,050 5,681 600 3,995 5,050 5,681 15,800 15,850 139 3,995 6,330 7,121 600 3,995 6,330 7,121
12,650 12,700 380 3,995 5,070 5,704 600 3,995 5,070 5,704 15,850 15,900 135 3,995 6,350 7,144 600 3,995 6,350 7,144
12,700 12,750 376 3,995 5,090 5,726 600 3,995 5,090 5,726 15,900 15,950 131 3,995 6,370 7,166 600 3,995 6,370 7,166
12,750 12,800 372 3,995 5,110 5,749 600 3,995 5,110 5,749 15,950 16,000 127 3,995 6,390 7,189 600 3,995 6,390 7,189
12,800 12,850 368 3,995 5,130 5,771 600 3,995 5,130 5,771 16,000 16,050 124 3,995 6,410 7,211 600 3,995 6,410 7,211
12,850 12,900 365 3,995 5,150 5,794 600 3,995 5,150 5,794 16,050 16,100 120 3,995 6,430 7,234 600 3,995 6,430 7,234
12,900 12,950 361 3,995 5,170 5,816 600 3,995 5,170 5,816 16,100 16,150 116 3,995 6,450 7,256 600 3,995 6,450 7,256
12,950 13,000 357 3,995 5,190 5,839 600 3,995 5,190 5,839 16,150 16,200 112 3,995 6,470 7,279 600 3,995 6,470 7,279
13,000 13,050 353 3,995 5,210 5,861 600 3,995 5,210 5,861 16,200 16,250 108 3,995 6,490 7,301 600 3,995 6,490 7,301
13,050 13,100 349 3,995 5,230 5,884 600 3,995 5,230 5,884 16,250 16,300 104 3,995 6,510 7,324 600 3,995 6,510 7,324
13,100 13,150 345 3,995 5,250 5,906 600 3,995 5,250 5,906 16,300 16,350 101 3,995 6,530 7,346 600 3,995 6,530 7,346
13,150 13,200 342 3,995 5,270 5,929 600 3,995 5,270 5,929 16,350 16,400 97 3,995 6,550 7,369 600 3,995 6,550 7,369
13,200 13,250 338 3,995 5,290 5,951 600 3,995 5,290 5,951 16,400 16,450 93 3,995 6,570 7,391 596 3,995 6,570 7,391
13,250 13,300 334 3,995 5,310 5,974 600 3,995 5,310 5,974 16,450 16,500 89 3,995 6,590 7,414 592 3,995 6,590 7,414
13,300 13,350 330 3,995 5,330 5,996 600 3,995 5,330 5,996 16,500 16,550 85 3,995 6,604 7,430 588 3,995 6,604 7,430
13,350 13,400 326 3,995 5,350 6,019 600 3,995 5,350 6,019 16,550 16,600 81 3,995 6,604 7,430 584 3,995 6,604 7,430
13,400 13,450 322 3,995 5,370 6,041 600 3,995 5,370 6,041 16,600 16,650 78 3,995 6,604 7,430 580 3,995 6,604 7,430
13,450 13,500 319 3,995 5,390 6,064 600 3,995 5,390 6,064 16,650 16,700 74 3,995 6,604 7,430 576 3,995 6,604 7,430
13,500 13,550 315 3,995 5,410 6,086 600 3,995 5,410 6,086 16,700 16,750 70 3,995 6,604 7,430 573 3,995 6,604 7,430
13,550 13,600 311 3,995 5,430 6,109 600 3,995 5,430 6,109 16,750 16,800 66 3,995 6,604 7,430 569 3,995 6,604 7,430
13,600 13,650 307 3,995 5,450 6,131 600 3,995 5,450 6,131 16,800 16,850 62 3,995 6,604 7,430 565 3,995 6,604 7,430
13,650 13,700 303 3,995 5,470 6,154 600 3,995 5,470 6,154 16,850 16,900 59 3,995 6,604 7,430 561 3,995 6,604 7,430
13,700 13,750 299 3,995 5,490 6,176 600 3,995 5,490 6,176 16,900 16,950 55 3,995 6,604 7,430 557 3,995 6,604 7,430
13,750 13,800 296 3,995 5,510 6,199 600 3,995 5,510 6,199 16,950 17,000 51 3,995 6,604 7,430 553 3,995 6,604 7,430
13,800 13,850 292 3,995 5,530 6,221 600 3,995 5,530 6,221 17,000 17,050 47 3,995 6,604 7,430 550 3,995 6,604 7,430
13,850 13,900 288 3,995 5,550 6,244 600 3,995 5,550 6,244 17,050 17,100 43 3,995 6,604 7,430 546 3,995 6,604 7,430
13,900 13,950 284 3,995 5,570 6,266 600 3,995 5,570 6,266 17,100 17,150 39 3,995 6,604 7,430 542 3,995 6,604 7,430
13,950 14,000 280 3,995 5,590 6,289 600 3,995 5,590 6,289 17,150 17,200 36 3,995 6,604 7,430 538 3,995 6,604 7,430
14,000 14,050 277 3,995 5,610 6,311 600 3,995 5,610 6,311 17,200 17,250 32 3,995 6,604 7,430 534 3,995 6,604 7,430
14,050 14,100 273 3,995 5,630 6,334 600 3,995 5,630 6,334 17,250 17,300 28 3,995 6,604 7,430 531 3,995 6,604 7,430
14,100 14,150 269 3,995 5,650 6,356 600 3,995 5,650 6,356 17,300 17,350 24 3,995 6,604 7,430 527 3,995 6,604 7,430
14,150 14,200 265 3,995 5,670 6,379 600 3,995 5,670 6,379 17,350 17,400 20 3,995 6,604 7,430 523 3,995 6,604 7,430
14,200 14,250 261 3,995 5,690 6,401 600 3,995 5,690 6,401 17,400 17,450 16 3,995 6,604 7,430 519 3,995 6,604 7,430
14,250 14,300 257 3,995 5,710 6,424 600 3,995 5,710 6,424 17,450 17,500 13 3,995 6,604 7,430 515 3,995 6,604 7,430
14,300 14,350 254 3,995 5,730 6,446 600 3,995 5,730 6,446 17,500 17,550 9 3,995 6,604 7,430 511 3,995 6,604 7,430
14,350 14,400 250 3,995 5,750 6,469 600 3,995 5,750 6,469 17,550 17,600 5 3,995 6,604 7,430 508 3,995 6,604 7,430
14,400 14,450 246 3,995 5,770 6,491 600 3,995 5,770 6,491 17,600 17,650 * 3,995 6,604 7,430 504 3,995 6,604 7,430
14,450 14,500 242 3,995 5,790 6,514 600 3,995 5,790 6,514 17,650 17,700 0 3,995 6,604 7,430 500 3,995 6,604 7,430
14,500 14,550 238 3,995 5,810 6,536 600 3,995 5,810 6,536 17,700 17,750 0 3,995 6,604 7,430 496 3,995 6,604 7,430
14,550 14,600 234 3,995 5,830 6,559 600 3,995 5,830 6,559 17,750 17,800 0 3,995 6,604 7,430 492 3,995 6,604 7,430
14,600 14,650 231 3,995 5,850 6,581 600 3,995 5,850 6,581 17,800 17,850 0 3,995 6,604 7,430 488 3,995 6,604 7,430
14,650 14,700 227 3,995 5,870 6,604 600 3,995 5,870 6,604 17,850 17,900 0 3,995 6,604 7,430 485 3,995 6,604 7,430
14,700 14,750 223 3,995 5,890 6,626 600 3,995 5,890 6,626 17,900 17,950 0 3,995 6,604 7,430 481 3,995 6,604 7,430
14,750 14,800 219 3,995 5,910 6,649 600 3,995 5,910 6,649 17,950 18,000 0 3,995 6,604 7,430 477 3,995 6,604 7,430
14,800 14,850 215 3,995 5,930 6,671 600 3,995 5,930 6,671 18,000 18,050 0 3,995 6,604 7,430 473 3,995 6,604 7,430
14,850 14,900 212 3,995 5,950 6,694 600 3,995 5,950 6,694 18,050 18,100 0 3,995 6,604 7,430 469 3,995 6,604 7,430
14,900 14,950 208 3,995 5,970 6,716 600 3,995 5,970 6,716 18,100 18,150 0 3,995 6,604 7,430 466 3,995 6,604 7,430
14,950 15,000 204 3,995 5,990 6,739 600 3,995 5,990 6,739 18,150 18,200 0 3,995 6,604 7,430 462 3,995 6,604 7,430
15,000 15,050 200 3,995 6,010 6,761 600 3,995 6,010 6,761 18,200 18,250 0 3,995 6,604 7,430 458 3,995 6,604 7,430
15,050 15,100 196 3,995 6,030 6,784 600 3,995 6,030 6,784 18,250 18,300 0 3,995 6,604 7,430 454 3,995 6,604 7,430
15,100 15,150 192 3,995 6,050 6,806 600 3,995 6,050 6,806 18,300 18,350 0 3,995 6,604 7,430 450 3,995 6,604 7,430
15,150 15,200 189 3,995 6,070 6,829 600 3,995 6,070 6,829 18,350 18,400 0 3,995 6,604 7,430 446 3,995 6,604 7,430

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $17,600 but less than $17,640, and you have no qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $17,640 or more, and you have no qualifying children who have valid SSNs, you can't take the
credit.

(Continued)

Publication 596 (2023) 29

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
18,400 18,450 0 3,995 6,604 7,430 443 3,995 6,604 7,430 21,600 21,650 0 3,985 6,590 7,416 198 3,995 6,604 7,430
18,450 18,500 0 3,995 6,604 7,430 439 3,995 6,604 7,430 21,650 21,700 0 3,977 6,580 7,405 194 3,995 6,604 7,430
18,500 18,550 0 3,995 6,604 7,430 435 3,995 6,604 7,430 21,700 21,750 0 3,969 6,569 7,395 190 3,995 6,604 7,430
18,550 18,600 0 3,995 6,604 7,430 431 3,995 6,604 7,430 21,750 21,800 0 3,961 6,559 7,384 186 3,995 6,604 7,430
18,600 18,650 0 3,995 6,604 7,430 427 3,995 6,604 7,430 21,800 21,850 0 3,953 6,548 7,374 182 3,995 6,604 7,430
18,650 18,700 0 3,995 6,604 7,430 423 3,995 6,604 7,430 21,850 21,900 0 3,945 6,538 7,363 179 3,995 6,604 7,430
18,700 18,750 0 3,995 6,604 7,430 420 3,995 6,604 7,430 21,900 21,950 0 3,937 6,527 7,353 175 3,995 6,604 7,430
18,750 18,800 0 3,995 6,604 7,430 416 3,995 6,604 7,430 21,950 22,000 0 3,929 6,517 7,342 171 3,995 6,604 7,430
18,800 18,850 0 3,995 6,604 7,430 412 3,995 6,604 7,430 22,000 22,050 0 3,921 6,506 7,332 167 3,995 6,604 7,430
18,850 18,900 0 3,995 6,604 7,430 408 3,995 6,604 7,430 22,050 22,100 0 3,913 6,496 7,321 163 3,995 6,604 7,430
18,900 18,950 0 3,995 6,604 7,430 404 3,995 6,604 7,430 22,100 22,150 0 3,905 6,485 7,311 160 3,995 6,604 7,430
18,950 19,000 0 3,995 6,604 7,430 400 3,995 6,604 7,430 22,150 22,200 0 3,897 6,474 7,300 156 3,995 6,604 7,430
19,000 19,050 0 3,995 6,604 7,430 397 3,995 6,604 7,430 22,200 22,250 0 3,889 6,464 7,289 152 3,995 6,604 7,430
19,050 19,100 0 3,995 6,604 7,430 393 3,995 6,604 7,430 22,250 22,300 0 3,881 6,453 7,279 148 3,995 6,604 7,430
19,100 19,150 0 3,995 6,604 7,430 389 3,995 6,604 7,430 22,300 22,350 0 3,873 6,443 7,268 144 3,995 6,604 7,430
19,150 19,200 0 3,995 6,604 7,430 385 3,995 6,604 7,430 22,350 22,400 0 3,865 6,432 7,258 140 3,995 6,604 7,430
19,200 19,250 0 3,995 6,604 7,430 381 3,995 6,604 7,430 22,400 22,450 0 3,857 6,422 7,247 137 3,995 6,604 7,430
19,250 19,300 0 3,995 6,604 7,430 378 3,995 6,604 7,430 22,450 22,500 0 3,849 6,411 7,237 133 3,995 6,604 7,430
19,300 19,350 0 3,995 6,604 7,430 374 3,995 6,604 7,430 22,500 22,550 0 3,841 6,401 7,226 129 3,995 6,604 7,430
19,350 19,400 0 3,995 6,604 7,430 370 3,995 6,604 7,430 22,550 22,600 0 3,833 6,390 7,216 125 3,995 6,604 7,430
19,400 19,450 0 3,995 6,604 7,430 366 3,995 6,604 7,430 22,600 22,650 0 3,825 6,380 7,205 121 3,995 6,604 7,430
19,450 19,500 0 3,995 6,604 7,430 362 3,995 6,604 7,430 22,650 22,700 0 3,817 6,369 7,195 117 3,995 6,604 7,430
19,500 19,550 0 3,995 6,604 7,430 358 3,995 6,604 7,430 22,700 22,750 0 3,809 6,359 7,184 114 3,995 6,604 7,430
19,550 19,600 0 3,995 6,604 7,430 355 3,995 6,604 7,430 22,750 22,800 0 3,801 6,348 7,174 110 3,995 6,604 7,430
19,600 19,650 0 3,995 6,604 7,430 351 3,995 6,604 7,430 22,800 22,850 0 3,793 6,338 7,163 106 3,995 6,604 7,430
19,650 19,700 0 3,995 6,604 7,430 347 3,995 6,604 7,430 22,850 22,900 0 3,785 6,327 7,153 102 3,995 6,604 7,430
19,700 19,750 0 3,995 6,604 7,430 343 3,995 6,604 7,430 22,900 22,950 0 3,777 6,317 7,142 98 3,995 6,604 7,430
19,750 19,800 0 3,995 6,604 7,430 339 3,995 6,604 7,430 22,950 23,000 0 3,769 6,306 7,132 94 3,995 6,604 7,430
19,800 19,850 0 3,995 6,604 7,430 335 3,995 6,604 7,430 23,000 23,050 0 3,761 6,295 7,121 91 3,995 6,604 7,430
19,850 19,900 0 3,995 6,604 7,430 332 3,995 6,604 7,430 23,050 23,100 0 3,753 6,285 7,110 87 3,995 6,604 7,430
19,900 19,950 0 3,995 6,604 7,430 328 3,995 6,604 7,430 23,100 23,150 0 3,745 6,274 7,100 83 3,995 6,604 7,430
19,950 20,000 0 3,995 6,604 7,430 324 3,995 6,604 7,430 23,150 23,200 0 3,737 6,264 7,089 79 3,995 6,604 7,430
20,000 20,050 0 3,995 6,604 7,430 320 3,995 6,604 7,430 23,200 23,250 0 3,729 6,253 7,079 75 3,995 6,604 7,430
20,050 20,100 0 3,995 6,604 7,430 316 3,995 6,604 7,430 23,250 23,300 0 3,721 6,243 7,068 72 3,995 6,604 7,430
20,100 20,150 0 3,995 6,604 7,430 313 3,995 6,604 7,430 23,300 23,350 0 3,713 6,232 7,058 68 3,995 6,604 7,430
20,150 20,200 0 3,995 6,604 7,430 309 3,995 6,604 7,430 23,350 23,400 0 3,705 6,222 7,047 64 3,995 6,604 7,430
20,200 20,250 0 3,995 6,604 7,430 305 3,995 6,604 7,430 23,400 23,450 0 3,697 6,211 7,037 60 3,995 6,604 7,430
20,250 20,300 0 3,995 6,604 7,430 301 3,995 6,604 7,430 23,450 23,500 0 3,689 6,201 7,026 56 3,995 6,604 7,430
20,300 20,350 0 3,995 6,604 7,430 297 3,995 6,604 7,430 23,500 23,550 0 3,681 6,190 7,016 52 3,995 6,604 7,430
20,350 20,400 0 3,995 6,604 7,430 293 3,995 6,604 7,430 23,550 23,600 0 3,673 6,180 7,005 49 3,995 6,604 7,430
20,400 20,450 0 3,995 6,604 7,430 290 3,995 6,604 7,430 23,600 23,650 0 3,665 6,169 6,995 45 3,995 6,604 7,430
20,450 20,500 0 3,995 6,604 7,430 286 3,995 6,604 7,430 23,650 23,700 0 3,657 6,159 6,984 41 3,995 6,604 7,430
20,500 20,550 0 3,995 6,604 7,430 282 3,995 6,604 7,430 23,700 23,750 0 3,649 6,148 6,974 37 3,995 6,604 7,430
20,550 20,600 0 3,995 6,604 7,430 278 3,995 6,604 7,430 23,750 23,800 0 3,641 6,138 6,963 33 3,995 6,604 7,430
20,600 20,650 0 3,995 6,604 7,430 274 3,995 6,604 7,430 23,800 23,850 0 3,633 6,127 6,952 29 3,995 6,604 7,430
20,650 20,700 0 3,995 6,604 7,430 270 3,995 6,604 7,430 23,850 23,900 0 3,625 6,116 6,942 26 3,995 6,604 7,430
20,700 20,750 0 3,995 6,604 7,430 267 3,995 6,604 7,430 23,900 23,950 0 3,617 6,106 6,931 22 3,995 6,604 7,430
20,750 20,800 0 3,995 6,604 7,430 263 3,995 6,604 7,430 23,950 24,000 0 3,609 6,095 6,921 18 3,995 6,604 7,430
20,800 20,850 0 3,995 6,604 7,430 259 3,995 6,604 7,430 24,000 24,050 0 3,601 6,085 6,910 14 3,995 6,604 7,430
20,850 20,900 0 3,995 6,604 7,430 255 3,995 6,604 7,430 24,050 24,100 0 3,593 6,074 6,900 10 3,995 6,604 7,430
20,900 20,950 0 3,995 6,604 7,430 251 3,995 6,604 7,430 24,100 24,150 0 3,585 6,064 6,889 7 3,995 6,604 7,430
20,950 21,000 0 3,995 6,604 7,430 247 3,995 6,604 7,430 24,150 24,200 0 3,577 6,053 6,879 3 3,995 6,604 7,430
21,000 21,050 0 3,995 6,604 7,430 244 3,995 6,604 7,430 24,200 24,250 0 3,569 6,043 6,868 * 3,995 6,604 7,430
21,050 21,100 0 3,995 6,604 7,430 240 3,995 6,604 7,430 24,250 24,300 0 3,561 6,032 6,858 0 3,995 6,604 7,430
21,100 21,150 0 3,995 6,604 7,430 236 3,995 6,604 7,430 24,300 24,350 0 3,553 6,022 6,847 0 3,995 6,604 7,430
21,150 21,200 0 3,995 6,604 7,430 232 3,995 6,604 7,430 24,350 24,400 0 3,545 6,011 6,837 0 3,995 6,604 7,430
21,200 21,250 0 3,995 6,604 7,430 228 3,995 6,604 7,430 24,400 24,450 0 3,537 6,001 6,826 0 3,995 6,604 7,430
21,250 21,300 0 3,995 6,604 7,430 225 3,995 6,604 7,430 24,450 24,500 0 3,529 5,990 6,816 0 3,995 6,604 7,430
21,300 21,350 0 3,995 6,604 7,430 221 3,995 6,604 7,430 24,500 24,550 0 3,521 5,980 6,805 0 3,995 6,604 7,430
21,350 21,400 0 3,995 6,604 7,430 217 3,995 6,604 7,430 24,550 24,600 0 3,513 5,969 6,795 0 3,995 6,604 7,430
21,400 21,450 0 3,995 6,604 7,430 213 3,995 6,604 7,430 24,600 24,650 0 3,505 5,959 6,784 0 3,995 6,604 7,430
21,450 21,500 0 3,995 6,604 7,430 209 3,995 6,604 7,430 24,650 24,700 0 3,497 5,948 6,773 0 3,995 6,604 7,430
21,500 21,550 0 3,995 6,604 7,430 205 3,995 6,604 7,430 24,700 24,750 0 3,489 5,937 6,763 0 3,995 6,604 7,430
21,550 21,600 0 3,995 6,604 7,430 202 3,995 6,604 7,430 24,750 24,800 0 3,481 5,927 6,752 0 3,995 6,604 7,430

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $24,200 but less than $24,210, and you have no qualifying children who have valid
SSNs, your credit is $0.
If the amount you are looking up from the worksheet is $24,210 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.

(Continued)

30 Publication 596 (2023)

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
24,800 24,850 0 3,473 5,916 6,742 0 3,995 6,604 7,430 28,000 28,050 0 2,962 5,242 6,068 0 3,995 6,604 7,430
24,850 24,900 0 3,465 5,906 6,731 0 3,995 6,604 7,430 28,050 28,100 0 2,954 5,232 6,057 0 3,995 6,604 7,430
24,900 24,950 0 3,457 5,895 6,721 0 3,995 6,604 7,430 28,100 28,150 0 2,946 5,221 6,047 0 3,995 6,604 7,430
24,950 25,000 0 3,449 5,885 6,710 0 3,995 6,604 7,430 28,150 28,200 0 2,938 5,211 6,036 0 3,986 6,592 7,418
25,000 25,050 0 3,441 5,874 6,700 0 3,995 6,604 7,430 28,200 28,250 0 2,930 5,200 6,026 0 3,978 6,582 7,407
25,050 25,100 0 3,433 5,864 6,689 0 3,995 6,604 7,430 28,250 28,300 0 2,922 5,190 6,015 0 3,970 6,571 7,397
25,100 25,150 0 3,425 5,853 6,679 0 3,995 6,604 7,430 28,300 28,350 0 2,914 5,179 6,005 0 3,962 6,561 7,386
25,150 25,200 0 3,417 5,843 6,668 0 3,995 6,604 7,430 28,350 28,400 0 2,906 5,169 5,994 0 3,954 6,550 7,376
25,200 25,250 0 3,409 5,832 6,658 0 3,995 6,604 7,430 28,400 28,450 0 2,898 5,158 5,984 0 3,946 6,540 7,365
25,250 25,300 0 3,401 5,822 6,647 0 3,995 6,604 7,430 28,450 28,500 0 2,890 5,148 5,973 0 3,938 6,529 7,355
25,300 25,350 0 3,393 5,811 6,637 0 3,995 6,604 7,430 28,500 28,550 0 2,882 5,137 5,963 0 3,930 6,519 7,344
25,350 25,400 0 3,385 5,801 6,626 0 3,995 6,604 7,430 28,550 28,600 0 2,874 5,127 5,952 0 3,922 6,508 7,334
25,400 25,450 0 3,377 5,790 6,616 0 3,995 6,604 7,430 28,600 28,650 0 2,866 5,116 5,942 0 3,914 6,498 7,323
25,450 25,500 0 3,369 5,780 6,605 0 3,995 6,604 7,430 28,650 28,700 0 2,858 5,106 5,931 0 3,906 6,487 7,313
25,500 25,550 0 3,361 5,769 6,594 0 3,995 6,604 7,430 28,700 28,750 0 2,850 5,095 5,921 0 3,898 6,477 7,302
25,550 25,600 0 3,353 5,758 6,584 0 3,995 6,604 7,430 28,750 28,800 0 2,842 5,085 5,910 0 3,890 6,466 7,292
25,600 25,650 0 3,345 5,748 6,573 0 3,995 6,604 7,430 28,800 28,850 0 2,834 5,074 5,899 0 3,882 6,456 7,281
25,650 25,700 0 3,337 5,737 6,563 0 3,995 6,604 7,430 28,850 28,900 0 2,826 5,063 5,889 0 3,874 6,445 7,270
25,700 25,750 0 3,329 5,727 6,552 0 3,995 6,604 7,430 28,900 28,950 0 2,818 5,053 5,878 0 3,866 6,434 7,260
25,750 25,800 0 3,321 5,716 6,542 0 3,995 6,604 7,430 28,950 29,000 0 2,810 5,042 5,868 0 3,858 6,424 7,249
25,800 25,850 0 3,313 5,706 6,531 0 3,995 6,604 7,430 29,000 29,050 0 2,802 5,032 5,857 0 3,850 6,413 7,239
25,850 25,900 0 3,305 5,695 6,521 0 3,995 6,604 7,430 29,050 29,100 0 2,794 5,021 5,847 0 3,842 6,403 7,228
25,900 25,950 0 3,297 5,685 6,510 0 3,995 6,604 7,430 29,100 29,150 0 2,786 5,011 5,836 0 3,834 6,392 7,218
25,950 26,000 0 3,289 5,674 6,500 0 3,995 6,604 7,430 29,150 29,200 0 2,778 5,000 5,826 0 3,826 6,382 7,207
26,000 26,050 0 3,281 5,664 6,489 0 3,995 6,604 7,430 29,200 29,250 0 2,770 4,990 5,815 0 3,818 6,371 7,197
26,050 26,100 0 3,274 5,653 6,479 0 3,995 6,604 7,430 29,250 29,300 0 2,762 4,979 5,805 0 3,810 6,361 7,186
26,100 26,150 0 3,266 5,643 6,468 0 3,995 6,604 7,430 29,300 29,350 0 2,754 4,969 5,794 0 3,802 6,350 7,176
26,150 26,200 0 3,258 5,632 6,458 0 3,995 6,604 7,430 29,350 29,400 0 2,746 4,958 5,784 0 3,794 6,340 7,165
26,200 26,250 0 3,250 5,622 6,447 0 3,995 6,604 7,430 29,400 29,450 0 2,738 4,948 5,773 0 3,786 6,329 7,155
26,250 26,300 0 3,242 5,611 6,437 0 3,995 6,604 7,430 29,450 29,500 0 2,730 4,937 5,763 0 3,778 6,319 7,144
26,300 26,350 0 3,234 5,600 6,426 0 3,995 6,604 7,430 29,500 29,550 0 2,722 4,927 5,752 0 3,770 6,308 7,134
26,350 26,400 0 3,226 5,590 6,415 0 3,995 6,604 7,430 29,550 29,600 0 2,714 4,916 5,742 0 3,762 6,298 7,123
26,400 26,450 0 3,218 5,579 6,405 0 3,995 6,604 7,430 29,600 29,650 0 2,706 4,906 5,731 0 3,755 6,287 7,113
26,450 26,500 0 3,210 5,569 6,394 0 3,995 6,604 7,430 29,650 29,700 0 2,698 4,895 5,720 0 3,747 6,277 7,102
26,500 26,550 0 3,202 5,558 6,384 0 3,995 6,604 7,430 29,700 29,750 0 2,690 4,884 5,710 0 3,739 6,266 7,091
26,550 26,600 0 3,194 5,548 6,373 0 3,995 6,604 7,430 29,750 29,800 0 2,682 4,874 5,699 0 3,731 6,255 7,081
26,600 26,650 0 3,186 5,537 6,363 0 3,995 6,604 7,430 29,800 29,850 0 2,674 4,863 5,689 0 3,723 6,245 7,070
26,650 26,700 0 3,178 5,527 6,352 0 3,995 6,604 7,430 29,850 29,900 0 2,666 4,853 5,678 0 3,715 6,234 7,060
26,700 26,750 0 3,170 5,516 6,342 0 3,995 6,604 7,430 29,900 29,950 0 2,658 4,842 5,668 0 3,707 6,224 7,049
26,750 26,800 0 3,162 5,506 6,331 0 3,995 6,604 7,430 29,950 30,000 0 2,650 4,832 5,657 0 3,699 6,213 7,039
26,800 26,850 0 3,154 5,495 6,321 0 3,995 6,604 7,430 30,000 30,050 0 2,642 4,821 5,647 0 3,691 6,203 7,028
26,850 26,900 0 3,146 5,485 6,310 0 3,995 6,604 7,430 30,050 30,100 0 2,634 4,811 5,636 0 3,683 6,192 7,018
26,900 26,950 0 3,138 5,474 6,300 0 3,995 6,604 7,430 30,100 30,150 0 2,626 4,800 5,626 0 3,675 6,182 7,007
26,950 27,000 0 3,130 5,464 6,289 0 3,995 6,604 7,430 30,150 30,200 0 2,618 4,790 5,615 0 3,667 6,171 6,997
27,000 27,050 0 3,122 5,453 6,279 0 3,995 6,604 7,430 30,200 30,250 0 2,610 4,779 5,605 0 3,659 6,161 6,986
27,050 27,100 0 3,114 5,443 6,268 0 3,995 6,604 7,430 30,250 30,300 0 2,602 4,769 5,594 0 3,651 6,150 6,976
27,100 27,150 0 3,106 5,432 6,258 0 3,995 6,604 7,430 30,300 30,350 0 2,594 4,758 5,584 0 3,643 6,140 6,965
27,150 27,200 0 3,098 5,421 6,247 0 3,995 6,604 7,430 30,350 30,400 0 2,586 4,748 5,573 0 3,635 6,129 6,955
27,200 27,250 0 3,090 5,411 6,236 0 3,995 6,604 7,430 30,400 30,450 0 2,578 4,737 5,563 0 3,627 6,119 6,944
27,250 27,300 0 3,082 5,400 6,226 0 3,995 6,604 7,430 30,450 30,500 0 2,570 4,727 5,552 0 3,619 6,108 6,934
27,300 27,350 0 3,074 5,390 6,215 0 3,995 6,604 7,430 30,500 30,550 0 2,562 4,716 5,541 0 3,611 6,098 6,923
27,350 27,400 0 3,066 5,379 6,205 0 3,995 6,604 7,430 30,550 30,600 0 2,554 4,705 5,531 0 3,603 6,087 6,912
27,400 27,450 0 3,058 5,369 6,194 0 3,995 6,604 7,430 30,600 30,650 0 2,546 4,695 5,520 0 3,595 6,076 6,902
27,450 27,500 0 3,050 5,358 6,184 0 3,995 6,604 7,430 30,650 30,700 0 2,538 4,684 5,510 0 3,587 6,066 6,891
27,500 27,550 0 3,042 5,348 6,173 0 3,995 6,604 7,430 30,700 30,750 0 2,530 4,674 5,499 0 3,579 6,055 6,881
27,550 27,600 0 3,034 5,337 6,163 0 3,995 6,604 7,430 30,750 30,800 0 2,522 4,663 5,489 0 3,571 6,045 6,870
27,600 27,650 0 3,026 5,327 6,152 0 3,995 6,604 7,430 30,800 30,850 0 2,514 4,653 5,478 0 3,563 6,034 6,860
27,650 27,700 0 3,018 5,316 6,142 0 3,995 6,604 7,430 30,850 30,900 0 2,506 4,642 5,468 0 3,555 6,024 6,849
27,700 27,750 0 3,010 5,306 6,131 0 3,995 6,604 7,430 30,900 30,950 0 2,498 4,632 5,457 0 3,547 6,013 6,839
27,750 27,800 0 3,002 5,295 6,121 0 3,995 6,604 7,430 30,950 31,000 0 2,490 4,621 5,447 0 3,539 6,003 6,828
27,800 27,850 0 2,994 5,285 6,110 0 3,995 6,604 7,430 31,000 31,050 0 2,482 4,611 5,436 0 3,531 5,992 6,818
27,850 27,900 0 2,986 5,274 6,100 0 3,995 6,604 7,430 31,050 31,100 0 2,475 4,600 5,426 0 3,523 5,982 6,807
27,900 27,950 0 2,978 5,264 6,089 0 3,995 6,604 7,430 31,100 31,150 0 2,467 4,590 5,415 0 3,515 5,971 6,797
27,950 28,000 0 2,970 5,253 6,079 0 3,995 6,604 7,430 31,150 31,200 0 2,459 4,579 5,405 0 3,507 5,961 6,786

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

(Continued)

Publication 596 (2023) 31

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
31,200 31,250 0 2,451 4,569 5,394 0 3,499 5,950 6,776 34,400 34,450 0 1,939 3,895 4,720 0 2,987 5,276 6,102
31,250 31,300 0 2,443 4,558 5,384 0 3,491 5,940 6,765 34,450 34,500 0 1,931 3,884 4,710 0 2,979 5,266 6,091
31,300 31,350 0 2,435 4,547 5,373 0 3,483 5,929 6,755 34,500 34,550 0 1,923 3,874 4,699 0 2,971 5,255 6,081
31,350 31,400 0 2,427 4,537 5,362 0 3,475 5,918 6,744 34,550 34,600 0 1,915 3,863 4,689 0 2,963 5,245 6,070
31,400 31,450 0 2,419 4,526 5,352 0 3,467 5,908 6,733 34,600 34,650 0 1,907 3,853 4,678 0 2,956 5,234 6,060
31,450 31,500 0 2,411 4,516 5,341 0 3,459 5,897 6,723 34,650 34,700 0 1,899 3,842 4,667 0 2,948 5,224 6,049
31,500 31,550 0 2,403 4,505 5,331 0 3,451 5,887 6,712 34,700 34,750 0 1,891 3,831 4,657 0 2,940 5,213 6,038
31,550 31,600 0 2,395 4,495 5,320 0 3,443 5,876 6,702 34,750 34,800 0 1,883 3,821 4,646 0 2,932 5,202 6,028
31,600 31,650 0 2,387 4,484 5,310 0 3,435 5,866 6,691 34,800 34,850 0 1,875 3,810 4,636 0 2,924 5,192 6,017
31,650 31,700 0 2,379 4,474 5,299 0 3,427 5,855 6,681 34,850 34,900 0 1,867 3,800 4,625 0 2,916 5,181 6,007
31,700 31,750 0 2,371 4,463 5,289 0 3,419 5,845 6,670 34,900 34,950 0 1,859 3,789 4,615 0 2,908 5,171 5,996
31,750 31,800 0 2,363 4,453 5,278 0 3,411 5,834 6,660 34,950 35,000 0 1,851 3,779 4,604 0 2,900 5,160 5,986
31,800 31,850 0 2,355 4,442 5,268 0 3,403 5,824 6,649 35,000 35,050 0 1,843 3,768 4,594 0 2,892 5,150 5,975
31,850 31,900 0 2,347 4,432 5,257 0 3,395 5,813 6,639 35,050 35,100 0 1,835 3,758 4,583 0 2,884 5,139 5,965
31,900 31,950 0 2,339 4,421 5,247 0 3,387 5,803 6,628 35,100 35,150 0 1,827 3,747 4,573 0 2,876 5,129 5,954
31,950 32,000 0 2,331 4,411 5,236 0 3,379 5,792 6,618 35,150 35,200 0 1,819 3,737 4,562 0 2,868 5,118 5,944
32,000 32,050 0 2,323 4,400 5,226 0 3,371 5,782 6,607 35,200 35,250 0 1,811 3,726 4,552 0 2,860 5,108 5,933
32,050 32,100 0 2,315 4,390 5,215 0 3,363 5,771 6,597 35,250 35,300 0 1,803 3,716 4,541 0 2,852 5,097 5,923
32,100 32,150 0 2,307 4,379 5,205 0 3,355 5,761 6,586 35,300 35,350 0 1,795 3,705 4,531 0 2,844 5,087 5,912
32,150 32,200 0 2,299 4,368 5,194 0 3,347 5,750 6,576 35,350 35,400 0 1,787 3,695 4,520 0 2,836 5,076 5,902
32,200 32,250 0 2,291 4,358 5,183 0 3,339 5,739 6,565 35,400 35,450 0 1,779 3,684 4,510 0 2,828 5,066 5,891
32,250 32,300 0 2,283 4,347 5,173 0 3,331 5,729 6,554 35,450 35,500 0 1,771 3,674 4,499 0 2,820 5,055 5,881
32,300 32,350 0 2,275 4,337 5,162 0 3,323 5,718 6,544 35,500 35,550 0 1,763 3,663 4,488 0 2,812 5,045 5,870
32,350 32,400 0 2,267 4,326 5,152 0 3,315 5,708 6,533 35,550 35,600 0 1,755 3,652 4,478 0 2,804 5,034 5,859
32,400 32,450 0 2,259 4,316 5,141 0 3,307 5,697 6,523 35,600 35,650 0 1,747 3,642 4,467 0 2,796 5,023 5,849
32,450 32,500 0 2,251 4,305 5,131 0 3,299 5,687 6,512 35,650 35,700 0 1,739 3,631 4,457 0 2,788 5,013 5,838
32,500 32,550 0 2,243 4,295 5,120 0 3,291 5,676 6,502 35,700 35,750 0 1,731 3,621 4,446 0 2,780 5,002 5,828
32,550 32,600 0 2,235 4,284 5,110 0 3,283 5,666 6,491 35,750 35,800 0 1,723 3,610 4,436 0 2,772 4,992 5,817
32,600 32,650 0 2,227 4,274 5,099 0 3,275 5,655 6,481 35,800 35,850 0 1,715 3,600 4,425 0 2,764 4,981 5,807
32,650 32,700 0 2,219 4,263 5,089 0 3,267 5,645 6,470 35,850 35,900 0 1,707 3,589 4,415 0 2,756 4,971 5,796
32,700 32,750 0 2,211 4,253 5,078 0 3,259 5,634 6,460 35,900 35,950 0 1,699 3,579 4,404 0 2,748 4,960 5,786
32,750 32,800 0 2,203 4,242 5,068 0 3,251 5,624 6,449 35,950 36,000 0 1,691 3,568 4,394 0 2,740 4,950 5,775
32,800 32,850 0 2,195 4,232 5,057 0 3,243 5,613 6,439 36,000 36,050 0 1,683 3,558 4,383 0 2,732 4,939 5,765
32,850 32,900 0 2,187 4,221 5,047 0 3,235 5,603 6,428 36,050 36,100 0 1,676 3,547 4,373 0 2,724 4,929 5,754
32,900 32,950 0 2,179 4,211 5,036 0 3,227 5,592 6,418 36,100 36,150 0 1,668 3,537 4,362 0 2,716 4,918 5,744
32,950 33,000 0 2,171 4,200 5,026 0 3,219 5,582 6,407 36,150 36,200 0 1,660 3,526 4,352 0 2,708 4,908 5,733
33,000 33,050 0 2,163 4,189 5,015 0 3,211 5,571 6,397 36,200 36,250 0 1,652 3,516 4,341 0 2,700 4,897 5,723
33,050 33,100 0 2,155 4,179 5,004 0 3,203 5,560 6,386 36,250 36,300 0 1,644 3,505 4,331 0 2,692 4,887 5,712
33,100 33,150 0 2,147 4,168 4,994 0 3,195 5,550 6,375 36,300 36,350 0 1,636 3,494 4,320 0 2,684 4,876 5,702
33,150 33,200 0 2,139 4,158 4,983 0 3,187 5,539 6,365 36,350 36,400 0 1,628 3,484 4,309 0 2,676 4,865 5,691
33,200 33,250 0 2,131 4,147 4,973 0 3,179 5,529 6,354 36,400 36,450 0 1,620 3,473 4,299 0 2,668 4,855 5,680
33,250 33,300 0 2,123 4,137 4,962 0 3,171 5,518 6,344 36,450 36,500 0 1,612 3,463 4,288 0 2,660 4,844 5,670
33,300 33,350 0 2,115 4,126 4,952 0 3,163 5,508 6,333 36,500 36,550 0 1,604 3,452 4,278 0 2,652 4,834 5,659
33,350 33,400 0 2,107 4,116 4,941 0 3,155 5,497 6,323 36,550 36,600 0 1,596 3,442 4,267 0 2,644 4,823 5,649
33,400 33,450 0 2,099 4,105 4,931 0 3,147 5,487 6,312 36,600 36,650 0 1,588 3,431 4,257 0 2,636 4,813 5,638
33,450 33,500 0 2,091 4,095 4,920 0 3,139 5,476 6,302 36,650 36,700 0 1,580 3,421 4,246 0 2,628 4,802 5,628
33,500 33,550 0 2,083 4,084 4,910 0 3,131 5,466 6,291 36,700 36,750 0 1,572 3,410 4,236 0 2,620 4,792 5,617
33,550 33,600 0 2,075 4,074 4,899 0 3,123 5,455 6,281 36,750 36,800 0 1,564 3,400 4,225 0 2,612 4,781 5,607
33,600 33,650 0 2,067 4,063 4,889 0 3,115 5,445 6,270 36,800 36,850 0 1,556 3,389 4,215 0 2,604 4,771 5,596
33,650 33,700 0 2,059 4,053 4,878 0 3,107 5,434 6,260 36,850 36,900 0 1,548 3,379 4,204 0 2,596 4,760 5,586
33,700 33,750 0 2,051 4,042 4,868 0 3,099 5,424 6,249 36,900 36,950 0 1,540 3,368 4,194 0 2,588 4,750 5,575
33,750 33,800 0 2,043 4,032 4,857 0 3,091 5,413 6,239 36,950 37,000 0 1,532 3,358 4,183 0 2,580 4,739 5,565
33,800 33,850 0 2,035 4,021 4,846 0 3,083 5,403 6,228 37,000 37,050 0 1,524 3,347 4,173 0 2,572 4,729 5,554
33,850 33,900 0 2,027 4,010 4,836 0 3,075 5,392 6,217 37,050 37,100 0 1,516 3,337 4,162 0 2,564 4,718 5,544
33,900 33,950 0 2,019 4,000 4,825 0 3,067 5,381 6,207 37,100 37,150 0 1,508 3,326 4,152 0 2,556 4,708 5,533
33,950 34,000 0 2,011 3,989 4,815 0 3,059 5,371 6,196 37,150 37,200 0 1,500 3,315 4,141 0 2,548 4,697 5,523
34,000 34,050 0 2,003 3,979 4,804 0 3,051 5,360 6,186 37,200 37,250 0 1,492 3,305 4,130 0 2,540 4,686 5,512
34,050 34,100 0 1,995 3,968 4,794 0 3,043 5,350 6,175 37,250 37,300 0 1,484 3,294 4,120 0 2,532 4,676 5,501
34,100 34,150 0 1,987 3,958 4,783 0 3,035 5,339 6,165 37,300 37,350 0 1,476 3,284 4,109 0 2,524 4,665 5,491
34,150 34,200 0 1,979 3,947 4,773 0 3,027 5,329 6,154 37,350 37,400 0 1,468 3,273 4,099 0 2,516 4,655 5,480
34,200 34,250 0 1,971 3,937 4,762 0 3,019 5,318 6,144 37,400 37,450 0 1,460 3,263 4,088 0 2,508 4,644 5,470
34,250 34,300 0 1,963 3,926 4,752 0 3,011 5,308 6,133 37,450 37,500 0 1,452 3,252 4,078 0 2,500 4,634 5,459
34,300 34,350 0 1,955 3,916 4,741 0 3,003 5,297 6,123 37,500 37,550 0 1,444 3,242 4,067 0 2,492 4,623 5,449
34,350 34,400 0 1,947 3,905 4,731 0 2,995 5,287 6,112 37,550 37,600 0 1,436 3,231 4,057 0 2,484 4,613 5,438

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

(Continued)

32 Publication 596 (2023)

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
37,600 37,650 0 1,428 3,221 4,046 0 2,476 4,602 5,428 40,800 40,850 0 916 2,547 3,372 0 1,965 3,928 4,754
37,650 37,700 0 1,420 3,210 4,036 0 2,468 4,592 5,417 40,850 40,900 0 908 2,536 3,362 0 1,957 3,918 4,743
37,700 37,750 0 1,412 3,200 4,025 0 2,460 4,581 5,407 40,900 40,950 0 900 2,526 3,351 0 1,949 3,907 4,733
37,750 37,800 0 1,404 3,189 4,015 0 2,452 4,571 5,396 40,950 41,000 0 892 2,515 3,341 0 1,941 3,897 4,722
37,800 37,850 0 1,396 3,179 4,004 0 2,444 4,560 5,386 41,000 41,050 0 884 2,505 3,330 0 1,933 3,886 4,712
37,850 37,900 0 1,388 3,168 3,994 0 2,436 4,550 5,375 41,050 41,100 0 877 2,494 3,320 0 1,925 3,876 4,701
37,900 37,950 0 1,380 3,158 3,983 0 2,428 4,539 5,365 41,100 41,150 0 869 2,484 3,309 0 1,917 3,865 4,691
37,950 38,000 0 1,372 3,147 3,973 0 2,420 4,529 5,354 41,150 41,200 0 861 2,473 3,299 0 1,909 3,855 4,680
38,000 38,050 0 1,364 3,136 3,962 0 2,412 4,518 5,344 41,200 41,250 0 853 2,463 3,288 0 1,901 3,844 4,670
38,050 38,100 0 1,356 3,126 3,951 0 2,404 4,507 5,333 41,250 41,300 0 845 2,452 3,278 0 1,893 3,834 4,659
38,100 38,150 0 1,348 3,115 3,941 0 2,396 4,497 5,322 41,300 41,350 0 837 2,441 3,267 0 1,885 3,823 4,649
38,150 38,200 0 1,340 3,105 3,930 0 2,388 4,486 5,312 41,350 41,400 0 829 2,431 3,256 0 1,877 3,812 4,638
38,200 38,250 0 1,332 3,094 3,920 0 2,380 4,476 5,301 41,400 41,450 0 821 2,420 3,246 0 1,869 3,802 4,627
38,250 38,300 0 1,324 3,084 3,909 0 2,372 4,465 5,291 41,450 41,500 0 813 2,410 3,235 0 1,861 3,791 4,617
38,300 38,350 0 1,316 3,073 3,899 0 2,364 4,455 5,280 41,500 41,550 0 805 2,399 3,225 0 1,853 3,781 4,606
38,350 38,400 0 1,308 3,063 3,888 0 2,356 4,444 5,270 41,550 41,600 0 797 2,389 3,214 0 1,845 3,770 4,596
38,400 38,450 0 1,300 3,052 3,878 0 2,348 4,434 5,259 41,600 41,650 0 789 2,378 3,204 0 1,837 3,760 4,585
38,450 38,500 0 1,292 3,042 3,867 0 2,340 4,423 5,249 41,650 41,700 0 781 2,368 3,193 0 1,829 3,749 4,575
38,500 38,550 0 1,284 3,031 3,857 0 2,332 4,413 5,238 41,700 41,750 0 773 2,357 3,183 0 1,821 3,739 4,564
38,550 38,600 0 1,276 3,021 3,846 0 2,324 4,402 5,228 41,750 41,800 0 765 2,347 3,172 0 1,813 3,728 4,554
38,600 38,650 0 1,268 3,010 3,836 0 2,316 4,392 5,217 41,800 41,850 0 757 2,336 3,162 0 1,805 3,718 4,543
38,650 38,700 0 1,260 3,000 3,825 0 2,308 4,381 5,207 41,850 41,900 0 749 2,326 3,151 0 1,797 3,707 4,533
38,700 38,750 0 1,252 2,989 3,815 0 2,300 4,371 5,196 41,900 41,950 0 741 2,315 3,141 0 1,789 3,697 4,522
38,750 38,800 0 1,244 2,979 3,804 0 2,292 4,360 5,186 41,950 42,000 0 733 2,305 3,130 0 1,781 3,686 4,512
38,800 38,850 0 1,236 2,968 3,793 0 2,284 4,350 5,175 42,000 42,050 0 725 2,294 3,120 0 1,773 3,676 4,501
38,850 38,900 0 1,228 2,957 3,783 0 2,276 4,339 5,164 42,050 42,100 0 717 2,284 3,109 0 1,765 3,665 4,491
38,900 38,950 0 1,220 2,947 3,772 0 2,268 4,328 5,154 42,100 42,150 0 709 2,273 3,099 0 1,757 3,655 4,480
38,950 39,000 0 1,212 2,936 3,762 0 2,260 4,318 5,143 42,150 42,200 0 701 2,262 3,088 0 1,749 3,644 4,470
39,000 39,050 0 1,204 2,926 3,751 0 2,252 4,307 5,133 42,200 42,250 0 693 2,252 3,077 0 1,741 3,633 4,459
39,050 39,100 0 1,196 2,915 3,741 0 2,244 4,297 5,122 42,250 42,300 0 685 2,241 3,067 0 1,733 3,623 4,448
39,100 39,150 0 1,188 2,905 3,730 0 2,236 4,286 5,112 42,300 42,350 0 677 2,231 3,056 0 1,725 3,612 4,438
39,150 39,200 0 1,180 2,894 3,720 0 2,228 4,276 5,101 42,350 42,400 0 669 2,220 3,046 0 1,717 3,602 4,427
39,200 39,250 0 1,172 2,884 3,709 0 2,220 4,265 5,091 42,400 42,450 0 661 2,210 3,035 0 1,709 3,591 4,417
39,250 39,300 0 1,164 2,873 3,699 0 2,212 4,255 5,080 42,450 42,500 0 653 2,199 3,025 0 1,701 3,581 4,406
39,300 39,350 0 1,156 2,863 3,688 0 2,204 4,244 5,070 42,500 42,550 0 645 2,189 3,014 0 1,693 3,570 4,396
39,350 39,400 0 1,148 2,852 3,678 0 2,196 4,234 5,059 42,550 42,600 0 637 2,178 3,004 0 1,685 3,560 4,385
39,400 39,450 0 1,140 2,842 3,667 0 2,188 4,223 5,049 42,600 42,650 0 629 2,168 2,993 0 1,677 3,549 4,375
39,450 39,500 0 1,132 2,831 3,657 0 2,180 4,213 5,038 42,650 42,700 0 621 2,157 2,983 0 1,669 3,539 4,364
39,500 39,550 0 1,124 2,821 3,646 0 2,172 4,202 5,028 42,700 42,750 0 613 2,147 2,972 0 1,661 3,528 4,354
39,550 39,600 0 1,116 2,810 3,636 0 2,164 4,192 5,017 42,750 42,800 0 605 2,136 2,962 0 1,653 3,518 4,343
39,600 39,650 0 1,108 2,800 3,625 0 2,157 4,181 5,007 42,800 42,850 0 597 2,126 2,951 0 1,645 3,507 4,333
39,650 39,700 0 1,100 2,789 3,614 0 2,149 4,171 4,996 42,850 42,900 0 589 2,115 2,941 0 1,637 3,497 4,322
39,700 39,750 0 1,092 2,778 3,604 0 2,141 4,160 4,985 42,900 42,950 0 581 2,105 2,930 0 1,629 3,486 4,312
39,750 39,800 0 1,084 2,768 3,593 0 2,133 4,149 4,975 42,950 43,000 0 573 2,094 2,920 0 1,621 3,476 4,301
39,800 39,850 0 1,076 2,757 3,583 0 2,125 4,139 4,964 43,000 43,050 0 565 2,083 2,909 0 1,613 3,465 4,291
39,850 39,900 0 1,068 2,747 3,572 0 2,117 4,128 4,954 43,050 43,100 0 557 2,073 2,898 0 1,605 3,454 4,280
39,900 39,950 0 1,060 2,736 3,562 0 2,109 4,118 4,943 43,100 43,150 0 549 2,062 2,888 0 1,597 3,444 4,269
39,950 40,000 0 1,052 2,726 3,551 0 2,101 4,107 4,933 43,150 43,200 0 541 2,052 2,877 0 1,589 3,433 4,259
40,000 40,050 0 1,044 2,715 3,541 0 2,093 4,097 4,922 43,200 43,250 0 533 2,041 2,867 0 1,581 3,423 4,248
40,050 40,100 0 1,036 2,705 3,530 0 2,085 4,086 4,912 43,250 43,300 0 525 2,031 2,856 0 1,573 3,412 4,238
40,100 40,150 0 1,028 2,694 3,520 0 2,077 4,076 4,901 43,300 43,350 0 517 2,020 2,846 0 1,565 3,402 4,227
40,150 40,200 0 1,020 2,684 3,509 0 2,069 4,065 4,891 43,350 43,400 0 509 2,010 2,835 0 1,557 3,391 4,217
40,200 40,250 0 1,012 2,673 3,499 0 2,061 4,055 4,880 43,400 43,450 0 501 1,999 2,825 0 1,549 3,381 4,206
40,250 40,300 0 1,004 2,663 3,488 0 2,053 4,044 4,870 43,450 43,500 0 493 1,989 2,814 0 1,541 3,370 4,196
40,300 40,350 0 996 2,652 3,478 0 2,045 4,034 4,859 43,500 43,550 0 485 1,978 2,804 0 1,533 3,360 4,185
40,350 40,400 0 988 2,642 3,467 0 2,037 4,023 4,849 43,550 43,600 0 477 1,968 2,793 0 1,525 3,349 4,175
40,400 40,450 0 980 2,631 3,457 0 2,029 4,013 4,838 43,600 43,650 0 469 1,957 2,783 0 1,517 3,339 4,164
40,450 40,500 0 972 2,621 3,446 0 2,021 4,002 4,828 43,650 43,700 0 461 1,947 2,772 0 1,509 3,328 4,154
40,500 40,550 0 964 2,610 3,435 0 2,013 3,992 4,817 43,700 43,750 0 453 1,936 2,762 0 1,501 3,318 4,143
40,550 40,600 0 956 2,599 3,425 0 2,005 3,981 4,806 43,750 43,800 0 445 1,926 2,751 0 1,493 3,307 4,133
40,600 40,650 0 948 2,589 3,414 0 1,997 3,970 4,796 43,800 43,850 0 437 1,915 2,740 0 1,485 3,297 4,122
40,650 40,700 0 940 2,578 3,404 0 1,989 3,960 4,785 43,850 43,900 0 429 1,904 2,730 0 1,477 3,286 4,111
40,700 40,750 0 932 2,568 3,393 0 1,981 3,949 4,775 43,900 43,950 0 421 1,894 2,719 0 1,469 3,275 4,101
40,750 40,800 0 924 2,557 3,383 0 1,973 3,939 4,764 43,950 44,000 0 413 1,883 2,709 0 1,461 3,265 4,090

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.

(Continued)

Publication 596 (2023) 33

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
44,000 44,050 0 405 1,873 2,698 0 1,453 3,254 4,080 47,200 47,250 0 0 1,199 2,024 0 942 2,580 3,406
44,050 44,100 0 397 1,862 2,688 0 1,445 3,244 4,069 47,250 47,300 0 0 1,188 2,014 0 934 2,570 3,395
44,100 44,150 0 389 1,852 2,677 0 1,437 3,233 4,059 47,300 47,350 0 0 1,178 2,003 0 926 2,559 3,385
44,150 44,200 0 381 1,841 2,667 0 1,429 3,223 4,048 47,350 47,400 0 0 1,167 1,993 0 918 2,549 3,374
44,200 44,250 0 373 1,831 2,656 0 1,421 3,212 4,038 47,400 47,450 0 0 1,157 1,982 0 910 2,538 3,364
44,250 44,300 0 365 1,820 2,646 0 1,413 3,202 4,027 47,450 47,500 0 0 1,146 1,972 0 902 2,528 3,353
44,300 44,350 0 357 1,810 2,635 0 1,405 3,191 4,017 47,500 47,550 0 0 1,136 1,961 0 894 2,517 3,343
44,350 44,400 0 349 1,799 2,625 0 1,397 3,181 4,006 47,550 47,600 0 0 1,125 1,951 0 886 2,507 3,332
44,400 44,450 0 341 1,789 2,614 0 1,389 3,170 3,996 47,600 47,650 0 0 1,115 1,940 0 878 2,496 3,322
44,450 44,500 0 333 1,778 2,604 0 1,381 3,160 3,985 47,650 47,700 0 0 1,104 1,930 0 870 2,486 3,311
44,500 44,550 0 325 1,768 2,593 0 1,373 3,149 3,975 47,700 47,750 0 0 1,094 1,919 0 862 2,475 3,301
44,550 44,600 0 317 1,757 2,583 0 1,365 3,139 3,964 47,750 47,800 0 0 1,083 1,909 0 854 2,465 3,290
44,600 44,650 0 309 1,747 2,572 0 1,358 3,128 3,954 47,800 47,850 0 0 1,073 1,898 0 846 2,454 3,280
44,650 44,700 0 301 1,736 2,561 0 1,350 3,118 3,943 47,850 47,900 0 0 1,062 1,888 0 838 2,444 3,269
44,700 44,750 0 293 1,725 2,551 0 1,342 3,107 3,932 47,900 47,950 0 0 1,052 1,877 0 830 2,433 3,259
44,750 44,800 0 285 1,715 2,540 0 1,334 3,096 3,922 47,950 48,000 0 0 1,041 1,867 0 822 2,423 3,248
44,800 44,850 0 277 1,704 2,530 0 1,326 3,086 3,911 48,000 48,050 0 0 1,030 1,856 0 814 2,412 3,238
44,850 44,900 0 269 1,694 2,519 0 1,318 3,075 3,901 48,050 48,100 0 0 1,020 1,845 0 806 2,401 3,227
44,900 44,950 0 261 1,683 2,509 0 1,310 3,065 3,890 48,100 48,150 0 0 1,009 1,835 0 798 2,391 3,216
44,950 45,000 0 253 1,673 2,498 0 1,302 3,054 3,880 48,150 48,200 0 0 999 1,824 0 790 2,380 3,206
45,000 45,050 0 245 1,662 2,488 0 1,294 3,044 3,869 48,200 48,250 0 0 988 1,814 0 782 2,370 3,195
45,050 45,100 0 237 1,652 2,477 0 1,286 3,033 3,859 48,250 48,300 0 0 978 1,803 0 774 2,359 3,185
45,100 45,150 0 229 1,641 2,467 0 1,278 3,023 3,848 48,300 48,350 0 0 967 1,793 0 766 2,349 3,174
45,150 45,200 0 221 1,631 2,456 0 1,270 3,012 3,838 48,350 48,400 0 0 957 1,782 0 758 2,338 3,164
45,200 45,250 0 213 1,620 2,446 0 1,262 3,002 3,827 48,400 48,450 0 0 946 1,772 0 750 2,328 3,153
45,250 45,300 0 205 1,610 2,435 0 1,254 2,991 3,817 48,450 48,500 0 0 936 1,761 0 742 2,317 3,143
45,300 45,350 0 197 1,599 2,425 0 1,246 2,981 3,806 48,500 48,550 0 0 925 1,751 0 734 2,307 3,132
45,350 45,400 0 189 1,589 2,414 0 1,238 2,970 3,796 48,550 48,600 0 0 915 1,740 0 726 2,296 3,122
45,400 45,450 0 181 1,578 2,404 0 1,230 2,960 3,785 48,600 48,650 0 0 904 1,730 0 718 2,286 3,111
45,450 45,500 0 173 1,568 2,393 0 1,222 2,949 3,775 48,650 48,700 0 0 894 1,719 0 710 2,275 3,101
45,500 45,550 0 165 1,557 2,382 0 1,214 2,939 3,764 48,700 48,750 0 0 883 1,709 0 702 2,265 3,090
45,550 45,600 0 157 1,546 2,372 0 1,206 2,928 3,753 48,750 48,800 0 0 873 1,698 0 694 2,254 3,080
45,600 45,650 0 149 1,536 2,361 0 1,198 2,917 3,743 48,800 48,850 0 0 862 1,687 0 686 2,244 3,069
45,650 45,700 0 141 1,525 2,351 0 1,190 2,907 3,732 48,850 48,900 0 0 851 1,677 0 678 2,233 3,058
45,700 45,750 0 133 1,515 2,340 0 1,182 2,896 3,722 48,900 48,950 0 0 841 1,666 0 670 2,222 3,048
45,750 45,800 0 125 1,504 2,330 0 1,174 2,886 3,711 48,950 49,000 0 0 830 1,656 0 662 2,212 3,037
45,800 45,850 0 117 1,494 2,319 0 1,166 2,875 3,701 49,000 49,050 0 0 820 1,645 0 654 2,201 3,027
45,850 45,900 0 109 1,483 2,309 0 1,158 2,865 3,690 49,050 49,100 0 0 809 1,635 0 646 2,191 3,016
45,900 45,950 0 101 1,473 2,298 0 1,150 2,854 3,680 49,100 49,150 0 0 799 1,624 0 638 2,180 3,006
45,950 46,000 0 93 1,462 2,288 0 1,142 2,844 3,669 49,150 49,200 0 0 788 1,614 0 630 2,170 2,995
46,000 46,050 0 85 1,452 2,277 0 1,134 2,833 3,659 49,200 49,250 0 0 778 1,603 0 622 2,159 2,985
46,050 46,100 0 78 1,441 2,267 0 1,126 2,823 3,648 49,250 49,300 0 0 767 1,593 0 614 2,149 2,974
46,100 46,150 0 70 1,431 2,256 0 1,118 2,812 3,638 49,300 49,350 0 0 757 1,582 0 606 2,138 2,964
46,150 46,200 0 62 1,420 2,246 0 1,110 2,802 3,627 49,350 49,400 0 0 746 1,572 0 598 2,128 2,953
46,200 46,250 0 54 1,410 2,235 0 1,102 2,791 3,617 49,400 49,450 0 0 736 1,561 0 590 2,117 2,943
46,250 46,300 0 46 1,399 2,225 0 1,094 2,781 3,606 49,450 49,500 0 0 725 1,551 0 582 2,107 2,932
46,300 46,350 0 38 1,388 2,214 0 1,086 2,770 3,596 49,500 49,550 0 0 715 1,540 0 574 2,096 2,922
46,350 46,400 0 30 1,378 2,203 0 1,078 2,759 3,585 49,550 49,600 0 0 704 1,530 0 566 2,086 2,911
46,400 46,450 0 22 1,367 2,193 0 1,070 2,749 3,574 49,600 49,650 0 0 694 1,519 0 559 2,075 2,901
46,450 46,500 0 14 1,357 2,182 0 1,062 2,738 3,564 49,650 49,700 0 0 683 1,508 0 551 2,065 2,890
46,500 46,550 0 6 1,346 2,172 0 1,054 2,728 3,553 49,700 49,750 0 0 672 1,498 0 543 2,054 2,879
46,550 46,600 0 * 1,336 2,161 0 1,046 2,717 3,543 49,750 49,800 0 0 662 1,487 0 535 2,043 2,869
46,600 46,650 0 0 1,325 2,151 0 1,038 2,707 3,532 49,800 49,850 0 0 651 1,477 0 527 2,033 2,858
46,650 46,700 0 0 1,315 2,140 0 1,030 2,696 3,522 49,850 49,900 0 0 641 1,466 0 519 2,022 2,848
46,700 46,750 0 0 1,304 2,130 0 1,022 2,686 3,511 49,900 49,950 0 0 630 1,456 0 511 2,012 2,837
46,750 46,800 0 0 1,294 2,119 0 1,014 2,675 3,501 49,950 50,000 0 0 620 1,445 0 503 2,001 2,827
46,800 46,850 0 0 1,283 2,109 0 1,006 2,665 3,490 50,000 50,050 0 0 609 1,435 0 495 1,991 2,816
46,850 46,900 0 0 1,273 2,098 0 998 2,654 3,480 50,050 50,100 0 0 599 1,424 0 487 1,980 2,806
46,900 46,950 0 0 1,262 2,088 0 990 2,644 3,469 50,100 50,150 0 0 588 1,414 0 479 1,970 2,795
46,950 47,000 0 0 1,252 2,077 0 982 2,633 3,459 50,150 50,200 0 0 578 1,403 0 471 1,959 2,785
47,000 47,050 0 0 1,241 2,067 0 974 2,623 3,448 50,200 50,250 0 0 567 1,393 0 463 1,949 2,774
47,050 47,100 0 0 1,231 2,056 0 966 2,612 3,438 50,250 50,300 0 0 557 1,382 0 455 1,938 2,764
47,100 47,150 0 0 1,220 2,046 0 958 2,602 3,427 50,300 50,350 0 0 546 1,372 0 447 1,928 2,753
47,150 47,200 0 0 1,209 2,035 0 950 2,591 3,417 50,350 50,400 0 0 536 1,361 0 439 1,917 2,743

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $46,550 but less than $46,560, and you have one qualifying child who has a valid SSN,
your credit is $1.
If the amount you are looking up from the worksheet is $46,560 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.

(Continued)

34 Publication 596 (2023)

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
50,400 50,450 0 0 525 1,351 0 431 1,907 2,732 53,200 53,250 0 0 0 761 0 0 1,317 2,142
50,450 50,500 0 0 515 1,340 0 423 1,896 2,722 53,250 53,300 0 0 0 750 0 0 1,306 2,132
50,500 50,550 0 0 504 1,329 0 415 1,886 2,711 53,300 53,350 0 0 0 740 0 0 1,296 2,121
50,550 50,600 0 0 493 1,319 0 407 1,875 2,700 53,350 53,400 0 0 0 729 0 0 1,285 2,111
50,600 50,650 0 0 483 1,308 0 399 1,864 2,690 53,400 53,450 0 0 0 719 0 0 1,275 2,100
50,650 50,700 0 0 472 1,298 0 391 1,854 2,679 53,450 53,500 0 0 0 708 0 0 1,264 2,090
50,700 50,750 0 0 462 1,287 0 383 1,843 2,669 53,500 53,550 0 0 0 698 0 0 1,254 2,079
50,750 50,800 0 0 451 1,277 0 375 1,833 2,658 53,550 53,600 0 0 0 687 0 0 1,243 2,069
50,800 50,850 0 0 441 1,266 0 367 1,822 2,648 53,600 53,650 0 0 0 677 0 0 1,233 2,058
50,850 50,900 0 0 430 1,256 0 359 1,812 2,637 53,650 53,700 0 0 0 666 0 0 1,222 2,048
50,900 50,950 0 0 420 1,245 0 351 1,801 2,627 53,700 53,750 0 0 0 656 0 0 1,212 2,037
50,950 51,000 0 0 409 1,235 0 343 1,791 2,616 53,750 53,800 0 0 0 645 0 0 1,201 2,027
51,000 51,050 0 0 399 1,224 0 335 1,780 2,606 53,800 53,850 0 0 0 634 0 0 1,191 2,016
51,050 51,100 0 0 388 1,214 0 327 1,770 2,595 53,850 53,900 0 0 0 624 0 0 1,180 2,005
51,100 51,150 0 0 378 1,203 0 319 1,759 2,585 53,900 53,950 0 0 0 613 0 0 1,169 1,995
51,150 51,200 0 0 367 1,193 0 311 1,749 2,574 53,950 54,000 0 0 0 603 0 0 1,159 1,984
51,200 51,250 0 0 357 1,182 0 303 1,738 2,564 54,000 54,050 0 0 0 592 0 0 1,148 1,974
51,250 51,300 0 0 346 1,172 0 295 1,728 2,553 54,050 54,100 0 0 0 582 0 0 1,138 1,963
51,300 51,350 0 0 335 1,161 0 287 1,717 2,543 54,100 54,150 0 0 0 571 0 0 1,127 1,953
51,350 51,400 0 0 325 1,150 0 279 1,706 2,532 54,150 54,200 0 0 0 561 0 0 1,117 1,942
51,400 51,450 0 0 314 1,140 0 271 1,696 2,521 54,200 54,250 0 0 0 550 0 0 1,106 1,932
51,450 51,500 0 0 304 1,129 0 263 1,685 2,511 54,250 54,300 0 0 0 540 0 0 1,096 1,921
51,500 51,550 0 0 293 1,119 0 255 1,675 2,500 54,300 54,350 0 0 0 529 0 0 1,085 1,911
51,550 51,600 0 0 283 1,108 0 247 1,664 2,490 54,350 54,400 0 0 0 519 0 0 1,075 1,900
51,600 51,650 0 0 272 1,098 0 239 1,654 2,479 54,400 54,450 0 0 0 508 0 0 1,064 1,890
51,650 51,700 0 0 262 1,087 0 231 1,643 2,469 54,450 54,500 0 0 0 498 0 0 1,054 1,879
51,700 51,750 0 0 251 1,077 0 223 1,633 2,458 54,500 54,550 0 0 0 487 0 0 1,043 1,869
51,750 51,800 0 0 241 1,066 0 215 1,622 2,448 54,550 54,600 0 0 0 477 0 0 1,033 1,858
51,800 51,850 0 0 230 1,056 0 207 1,612 2,437 54,600 54,650 0 0 0 466 0 0 1,022 1,848
51,850 51,900 0 0 220 1,045 0 199 1,601 2,427 54,650 54,700 0 0 0 455 0 0 1,012 1,837
51,900 51,950 0 0 209 1,035 0 191 1,591 2,416 54,700 54,750 0 0 0 445 0 0 1,001 1,826
51,950 52,000 0 0 199 1,024 0 183 1,580 2,406 54,750 54,800 0 0 0 434 0 0 990 1,816
52,000 52,050 0 0 188 1,014 0 175 1,570 2,395 54,800 54,850 0 0 0 424 0 0 980 1,805
52,050 52,100 0 0 178 1,003 0 167 1,559 2,385 54,850 54,900 0 0 0 413 0 0 969 1,795
52,100 52,150 0 0 167 993 0 159 1,549 2,374 54,900 54,950 0 0 0 403 0 0 959 1,784
52,150 52,200 0 0 156 982 0 151 1,538 2,364 54,950 55,000 0 0 0 392 0 0 948 1,774
52,200 52,250 0 0 146 971 0 143 1,527 2,353 55,000 55,050 0 0 0 382 0 0 938 1,763
52,250 52,300 0 0 135 961 0 135 1,517 2,342 55,050 55,100 0 0 0 371 0 0 927 1,753
52,300 52,350 0 0 125 950 0 127 1,506 2,332 55,100 55,150 0 0 0 361 0 0 917 1,742
52,350 52,400 0 0 114 940 0 119 1,496 2,321 55,150 55,200 0 0 0 350 0 0 906 1,732
52,400 52,450 0 0 104 929 0 111 1,485 2,311 55,200 55,250 0 0 0 340 0 0 896 1,721
52,450 52,500 0 0 93 919 0 103 1,475 2,300 55,250 55,300 0 0 0 329 0 0 885 1,711
52,500 52,550 0 0 83 908 0 95 1,464 2,290 55,300 55,350 0 0 0 319 0 0 875 1,700
52,550 52,600 0 0 72 898 0 87 1,454 2,279 55,350 55,400 0 0 0 308 0 0 864 1,690
52,600 52,650 0 0 62 887 0 79 1,443 2,269 55,400 55,450 0 0 0 298 0 0 854 1,679
52,650 52,700 0 0 51 877 0 71 1,433 2,258 55,450 55,500 0 0 0 287 0 0 843 1,669
52,700 52,750 0 0 41 866 0 63 1,422 2,248 55,500 55,550 0 0 0 276 0 0 833 1,658
52,750 52,800 0 0 30 856 0 55 1,412 2,237 55,550 55,600 0 0 0 266 0 0 822 1,647
52,800 52,850 0 0 20 845 0 47 1,401 2,227 55,600 55,650 0 0 0 255 0 0 811 1,637
52,850 52,900 0 0 9 835 0 39 1,391 2,216 55,650 55,700 0 0 0 245 0 0 801 1,626
52,900 52,950 0 0 * 824 0 31 1,380 2,206 55,700 55,750 0 0 0 234 0 0 790 1,616
52,950 53,000 0 0 0 814 0 23 1,370 2,195 55,750 55,800 0 0 0 224 0 0 780 1,605
53,000 53,050 0 0 0 803 0 15 1,359 2,185 55,800 55,850 0 0 0 213 0 0 769 1,595
53,050 53,100 0 0 0 792 0 7 1,348 2,174 55,850 55,900 0 0 0 203 0 0 759 1,584
53,100 53,150 0 0 0 782 0 ** 1,338 2,163 55,900 55,950 0 0 0 192 0 0 748 1,574
53,150 53,200 0 0 0 771 0 0 1,327 2,153 55,950 56,000 0 0 0 182 0 0 738 1,563

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $52,900 but less than $52,918, and you have two qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $52,918 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
** If the amount you are looking up from the worksheet is at least $53,100 but less than $53,120, and you have one qualifying child who has a valid SSN,
your credit is $2.
If the amount you are looking up from the worksheet is $53,120 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.

(Continued)

Publication 596 (2023) 35

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
56,000 56,050 0 0 0 171 0 0 727 1,553 58,800 58,850 0 0 0 0 0 0 138 963
56,050 56,100 0 0 0 161 0 0 717 1,542 58,850 58,900 0 0 0 0 0 0 127 952
56,100 56,150 0 0 0 150 0 0 706 1,532 58,900 58,950 0 0 0 0 0 0 116 942
56,150 56,200 0 0 0 140 0 0 696 1,521 58,950 59,000 0 0 0 0 0 0 106 931
56,200 56,250 0 0 0 129 0 0 685 1,511 59,000 59,050 0 0 0 0 0 0 95 921
56,250 56,300 0 0 0 119 0 0 675 1,500 59,050 59,100 0 0 0 0 0 0 85 910
56,300 56,350 0 0 0 108 0 0 664 1,490 59,100 59,150 0 0 0 0 0 0 74 900
56,350 56,400 0 0 0 97 0 0 653 1,479 59,150 59,200 0 0 0 0 0 0 64 889
56,400 56,450 0 0 0 87 0 0 643 1,468 59,200 59,250 0 0 0 0 0 0 53 879
56,450 56,500 0 0 0 76 0 0 632 1,458 59,250 59,300 0 0 0 0 0 0 43 868
56,500 56,550 0 0 0 66 0 0 622 1,447 59,300 59,350 0 0 0 0 0 0 32 858
56,550 56,600 0 0 0 55 0 0 611 1,437 59,350 59,400 0 0 0 0 0 0 22 847
56,600 56,650 0 0 0 45 0 0 601 1,426 59,400 59,450 0 0 0 0 0 0 11 837
56,650 56,700 0 0 0 34 0 0 590 1,416 59,450 59,500 0 0 0 0 0 0 ** 826
56,700 56,750 0 0 0 24 0 0 580 1,405 59,500 59,550 0 0 0 0 0 0 0 816
56,750 56,800 0 0 0 13 0 0 569 1,395 59,550 59,600 0 0 0 0 0 0 0 805
56,800 56,850 0 0 0 * 0 0 559 1,384 59,600 59,650 0 0 0 0 0 0 0 795
56,850 56,900 0 0 0 0 0 0 548 1,374 59,650 59,700 0 0 0 0 0 0 0 784
56,900 56,950 0 0 0 0 0 0 538 1,363 59,700 59,750 0 0 0 0 0 0 0 773
56,950 57,000 0 0 0 0 0 0 527 1,353 59,750 59,800 0 0 0 0 0 0 0 763
57,000 57,050 0 0 0 0 0 0 517 1,342 59,800 59,850 0 0 0 0 0 0 0 752
57,050 57,100 0 0 0 0 0 0 506 1,332 59,850 59,900 0 0 0 0 0 0 0 742
57,100 57,150 0 0 0 0 0 0 496 1,321 59,900 59,950 0 0 0 0 0 0 0 731
57,150 57,200 0 0 0 0 0 0 485 1,311 59,950 60,000 0 0 0 0 0 0 0 721
57,200 57,250 0 0 0 0 0 0 474 1,300 60,000 60,050 0 0 0 0 0 0 0 710
57,250 57,300 0 0 0 0 0 0 464 1,289 60,050 60,100 0 0 0 0 0 0 0 700
57,300 57,350 0 0 0 0 0 0 453 1,279 60,100 60,150 0 0 0 0 0 0 0 689
57,350 57,400 0 0 0 0 0 0 443 1,268 60,150 60,200 0 0 0 0 0 0 0 679
57,400 57,450 0 0 0 0 0 0 432 1,258 60,200 60,250 0 0 0 0 0 0 0 668
57,450 57,500 0 0 0 0 0 0 422 1,247 60,250 60,300 0 0 0 0 0 0 0 658
57,500 57,550 0 0 0 0 0 0 411 1,237 60,300 60,350 0 0 0 0 0 0 0 647
57,550 57,600 0 0 0 0 0 0 401 1,226 60,350 60,400 0 0 0 0 0 0 0 637
57,600 57,650 0 0 0 0 0 0 390 1,216 60,400 60,450 0 0 0 0 0 0 0 626
57,650 57,700 0 0 0 0 0 0 380 1,205 60,450 60,500 0 0 0 0 0 0 0 616
57,700 57,750 0 0 0 0 0 0 369 1,195 60,500 60,550 0 0 0 0 0 0 0 605
57,750 57,800 0 0 0 0 0 0 359 1,184 60,550 60,600 0 0 0 0 0 0 0 594
57,800 57,850 0 0 0 0 0 0 348 1,174 60,600 60,650 0 0 0 0 0 0 0 584
57,850 57,900 0 0 0 0 0 0 338 1,163 60,650 60,700 0 0 0 0 0 0 0 573
57,900 57,950 0 0 0 0 0 0 327 1,153 60,700 60,750 0 0 0 0 0 0 0 563
57,950 58,000 0 0 0 0 0 0 317 1,142 60,750 60,800 0 0 0 0 0 0 0 552
58,000 58,050 0 0 0 0 0 0 306 1,132 60,800 60,850 0 0 0 0 0 0 0 542
58,050 58,100 0 0 0 0 0 0 295 1,121 60,850 60,900 0 0 0 0 0 0 0 531
58,100 58,150 0 0 0 0 0 0 285 1,110 60,900 60,950 0 0 0 0 0 0 0 521
58,150 58,200 0 0 0 0 0 0 274 1,100 60,950 61,000 0 0 0 0 0 0 0 510
58,200 58,250 0 0 0 0 0 0 264 1,089 61,000 61,050 0 0 0 0 0 0 0 500
58,250 58,300 0 0 0 0 0 0 253 1,079 61,050 61,100 0 0 0 0 0 0 0 489
58,300 58,350 0 0 0 0 0 0 243 1,068 61,100 61,150 0 0 0 0 0 0 0 479
58,350 58,400 0 0 0 0 0 0 232 1,058 61,150 61,200 0 0 0 0 0 0 0 468
58,400 58,450 0 0 0 0 0 0 222 1,047 61,200 61,250 0 0 0 0 0 0 0 458
58,450 58,500 0 0 0 0 0 0 211 1,037 61,250 61,300 0 0 0 0 0 0 0 447
58,500 58,550 0 0 0 0 0 0 201 1,026 61,300 61,350 0 0 0 0 0 0 0 437
58,550 58,600 0 0 0 0 0 0 190 1,016 61,350 61,400 0 0 0 0 0 0 0 426
58,600 58,650 0 0 0 0 0 0 180 1,005 61,400 61,450 0 0 0 0 0 0 0 415
58,650 58,700 0 0 0 0 0 0 169 995 61,450 61,500 0 0 0 0 0 0 0 405
58,700 58,750 0 0 0 0 0 0 159 984 61,500 61,550 0 0 0 0 0 0 0 394
58,750 58,800 0 0 0 0 0 0 148 974 61,550 61,600 0 0 0 0 0 0 0 384

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $56,800 but less than $56,838, and you have three qualifying children who have valid
SSNs, your credit is $4.
If the amount you are looking up from the worksheet is $56,838 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
** If the amount you are looking up from the worksheet is at least $59,450 but less than $59,478, and you have two qualifying children who have valid
SSNs, your credit is $3.
If the amount you are looking up from the worksheet is $59,478 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.

(Continued)

36 Publication 596 (2023)

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
61,600 61,650 0 0 0 0 0 0 0 373 62,800 62,850 0 0 0 0 0 0 0 121
61,650 61,700 0 0 0 0 0 0 0 363 62,850 62,900 0 0 0 0 0 0 0 110
61,700 61,750 0 0 0 0 0 0 0 352 62,900 62,950 0 0 0 0 0 0 0 100
61,750 61,800 0 0 0 0 0 0 0 342 62,950 63,000 0 0 0 0 0 0 0 89
61,800 61,850 0 0 0 0 0 0 0 331 63,000 63,050 0 0 0 0 0 0 0 79
61,850 61,900 0 0 0 0 0 0 0 321 63,050 63,100 0 0 0 0 0 0 0 68
61,900 61,950 0 0 0 0 0 0 0 310 63,100 63,150 0 0 0 0 0 0 0 57
61,950 62,000 0 0 0 0 0 0 0 300 63,150 63,200 0 0 0 0 0 0 0 47
62,000 62,050 0 0 0 0 0 0 0 289 63,200 63,250 0 0 0 0 0 0 0 36
62,050 62,100 0 0 0 0 0 0 0 279 63,250 63,300 0 0 0 0 0 0 0 26
62,100 62,150 0 0 0 0 0 0 0 268 63,300 63,350 0 0 0 0 0 0 0 15
62,150 62,200 0 0 0 0 0 0 0 258 63,350 63,400 0 0 0 0 0 0 0 *
62,200 62,250 0 0 0 0 0 0 0 247
62,250 62,300 0 0 0 0 0 0 0 236
62,300 62,350 0 0 0 0 0 0 0 226
62,350 62,400 0 0 0 0 0 0 0 215
62,400 62,450 0 0 0 0 0 0 0 205
62,450 62,500 0 0 0 0 0 0 0 194
62,500 62,550 0 0 0 0 0 0 0 184
62,550 62,600 0 0 0 0 0 0 0 173
62,600 62,650 0 0 0 0 0 0 0 163
62,650 62,700 0 0 0 0 0 0 0 152
62,700 62,750 0 0 0 0 0 0 0 142
62,750 62,800 0 0 0 0 0 0 0 131

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC.
* If the amount you are looking up from the worksheet is at least $63,350 but less than $63,398, and you have three qualifying children who have valid
SSNs, your credit is $5.
If the amount you are looking up from the worksheet is $63,398 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.

Publication 596 (2023) 37

 To help us develop a more useful index, please let us know if you have ideas for index entries.
Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

2555 6 Permanently and totally

A 4029 7, 8 disabled 11
Adopted child 9 4361 7, 8 Publications (See Tax help)
Adoption taxpayer identification 4797 2
number (ATIN) 12 8814 2 Q
Age test (See Qualifying child) 8862 20 Qualifying child 2, 3, 9
Alimony 8 Foster care payments 8 Age test 9
Annuities 8 Foster child 9, 15, 17 Home 11
Armed forces 8, 11, 12, 18 Fraud 20, 21 Joint return test 9
Assistance (See Tax help) Permanently and totally disabled 11
H Relationship test 9
B Head of household 4, 8, 12 Residency test 11
Basic Allowance for Housing Home: United States 11
(BAH) 8 Homeless shelter 18
Basic Allowance for Subsistence Military 18 R
(BAS) 8 United States 18 Railroad retirement benefits 8
Birth of child 11 Homeless 11, 18 Registered domestic partner 8
Relationship test (See Qualifying
C I child)
California domestic partner 8 Income that is not earned income 8 Reminders 3
Child: Individual taxpayer identification Residency test (See Qualifying child)
Adopted child 9 number (ITIN) 5, 12
Birth or death of 11 Inmate 8 S
Foster child 9, 15, 17 Interest 8 Salaries, wages, and tips 7, 18
Kidnapped child 11 Investment income 6 Schedules:
Married child 12 C 19
Child support 8 J C-EZ 19
Clergy 18 Joint return test (See Qualifying EIC 9, 12, 18-20
Combat zone pay 19 child) SE 18, 19
Community 4, 8 School 11
Conservation Reserve Program K Self-employed persons 7, 18, 19
payments 8 Kidnapped child 11 Self-employment income 18
Self-employment tax 19
D M Separated parents, special rule 12
Death of child 11 Married child 12 Social security benefits 8
Detailed examples 21 Married filing a joint return 5 Social security number (SSN) 4, 5,
Disability benefits 8 Military: 12, 21
Disabled 11 Combat pay 8 Statutory employee 7, 18-20
Disallowance of the EIC 20 Nontaxable pay 8 Strike benefits 7
Dividend income 8 Outside U.S. 11 Student 11
Divorced parents, special rule 14 Minister 7, 18
Domestic partner 8 T
N Tax help 22
E Taxpayer identification number:
Net earnings, self-employment 7
Earned income 7 Nevada domestic partner 8 Adoption identification number
EITC Assistant 3 Nonresident alien 5, 21 (ATIN) 12
Examples, detailed 21 Individual taxpayer identification
Extended active duty 11, 18 O number (ITIN) 5
Social security number (SSN) 5
Online help:
F Tiebreaker rules 13
EITC Assistant 3
Figuring EIC yourself 18, 19 Tips, wages, and salaries 7, 18
Filing status: P U
Head of household 5 Parents, divorced or separated 12,
Married filing separately 5 14 Unemployment compensation 8
Forms: Partner, domestic 8 United States 11
1040 2, 4-6 Passive activity 6
1040X 5 Pensions 8

38 Publication 596 (2023)

 Washington domestic partner 8 Worksheet 2 7
V Welfare benefits 8
Veterans' benefits 8 Workers' compensation benefits 8
Workfare payments 8
W Worksheet 1 6
Wages, salaries, and tips 7, 18

Publication 596 (2023) 39