IRS Publication 596 - 2020 Earned Income Credit (EIC)

Department of the Treasury
Internal Revenue Service

Publication 596
Cat. No. 15173A

Earned Income
Credit (EIC)
For use in preparing

2020 Returns

Contents
What's New for 2020 . . . . . . . . . . . . . . . . . . . . . . . . 3
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Chapter 1. Rules for Everyone . . . . . . . . . . .
Rule 1—Adjusted Gross Income (AGI) Limits
Rule 2—You Must Have a Valid Social
Security Number (SSN) . . . . . . . . . . . . . .
Rule 3—Your Filing Status Cannot Be
Married Filing Separately . . . . . . . . . . . .
Rule 4—You Must Be a U.S. Citizen or
Resident Alien All Year . . . . . . . . . . . . . .
Rule 5—You Cannot File Form 2555 . . . . . .
Rule 6—Your Investment Income Must Be
$3,650 or Less . . . . . . . . . . . . . . . . . . . .
Rule 7—You Must Have Earned Income . . . .
Chapter 2. Rules If You Have a
Qualifying Child . . . . . . . . . . . . . . . . . . . .
Rule 8—Your Child Must Meet the
Relationship, Age, Residency, and Joint
Return Tests . . . . . . . . . . . . . . . . . . . . .
Rule 9—Your Qualifying Child Cannot Be
Used by More Than One Person To Claim
the EIC . . . . . . . . . . . . . . . . . . . . . . . . .
Rule 10—You Cannot Be a Qualifying Child
of Another Taxpayer . . . . . . . . . . . . . . . .

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. . . 15

Chapter 3. Rules If You Do Not Have a
Qualifying Child . . . . . . . . . . . . . . . . . . . .
Rule 11—You Must Be at Least Age 25 but
Under Age 65 . . . . . . . . . . . . . . . . . . . . .
Rule 12—You Cannot Be the Dependent of
Another Person . . . . . . . . . . . . . . . . . . .
Rule 13—You Cannot Be a Qualifying Child
of Another Taxpayer . . . . . . . . . . . . . . . .
Rule 14—You Must Have Lived in the United
States More Than Half of the Year . . . . . .

. . . 17

Chapter 4. Figuring and Claiming the EIC
Rule 15—Earned Income Limits . . . . . . .
IRS Will Figure the EIC for You . . . . . . .
How To Figure the EIC Yourself . . . . . . .

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Chapter 5. Disallowance of the EIC . . . . . . . . . . 21
Chapter 6. Detailed Examples . . . . . . . . . . . . . . 22
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 26
EIC Eligibility Checklist . . . . . . . . . . . . . . . . . . . . 30
2020 EIC Table . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

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Jan 26, 2021

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Future Developments
For the latest information about developments related to
Pub. 596, such as legislation enacted after it was
published, go to IRS.gov/Pub596.

$56,844. A tax credit usually means more money in your
pocket. It reduces the amount of tax you owe. The EIC
may also give you a refund.

Can I Claim the EIC?
To claim the EIC, you must meet certain rules. These
rules are summarized in Table 1.

What is the EIC?
The earned income credit (EIC) is a tax credit for certain
people who work and have earned income under

Table 1. Earned Income Credit in a Nutshell
First, you must meet all the rules in this column.

Second, you must meet all the rules in one of
these columns, whichever applies.

Third, you must meet
the rule in this column.

Chapter 1.
Rules for Everyone

Chapter 2.
Rules If You Have a
Qualifying Child

Chapter 3.
Rules If You Do Not
Have a Qualifying Child

Chapter 4.
Figuring and Claiming
the EIC

1. Your adjusted gross
2. You must have a valid
income (AGI) must be less social security number by
than:
the due date of your 2020
return (including
• $50,954 ($56,844 for
extensions).
married filing jointly) if you
have three or more
3.Your filing status can’t
qualifying children,
be married filing
separately.
• $47,440 ($53,330 for
married filing jointly) if you 4. You must be a U.S.
have two qualifying
citizen or resident alien all
children,
year.

8. Your child must meet
11. You must be at least
the relationship, age,
age 25 but under age 65.
residency, and joint return
tests.
12. You can’t be the
dependent of another
9. Your qualifying child
person.
can’t be used by more
than one person to claim 13. You can’t be a
the EIC.
qualifying child of another
person.
10. You can’t be a
qualifying child of another 14. You must have lived
person.
in the United States more
than half of the year.

15. Your earned income
must be less than:

• $41,756 ($47,646 for
married filing jointly) if you
have one qualifying child,
or
• $15,820 ($21,710 for
married filing jointly) if you
don’t have a qualifying
child.

5. You can’t file Form
2555 (relating to foreign
earned income).
6. Your investment
income must be $3,650 or
less.
7.You must have earned
income.

• $50,954 ($56,844 for
married filing jointly) if you
have three or more
qualifying children,
• $47,440 ($53,330 for
married filing jointly) if you
have two qualifying
children,
• $41,756 ($47,646 for
married filing jointly) if you
have one qualifying child,
or
• $15,820 ($21,710 for
married filing jointly) if you
don’t have a qualifying
child.

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

Do I Need This Publication?
Certain people who file Form 1040 or 1040-SR must use
Worksheet 1 in this publication, instead of Step 2 in their
Form 1040 and 1040-SR instructions, when they are
checking whether they can take the EIC. You are one of
those people if any of the following statements are true for
2020.

• You are filing Schedule E (Form 1040).
• You are reporting income from the rental of personal
property not used in a trade or business.

Page 2

line 8, from Form 8814 (relating to election to report
child's interest and dividends).

• You have income or loss from a passive activity.
• You are reporting an amount on Form 1040 or

1040-SR, line 7, that includes an amount from Form
4797.

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

Publication 596 (2020)

Do I Have To Have a Child To
Qualify for the EIC?
No, you can qualify for the EIC without a qualifying child if
you are at least age 25 but under age 65 and your earned
income is less than $15,820 ($21,710 if married filing
jointly). See chapter 3.

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

How Can I Quickly Locate
Specific Information?
You can use the index to look up specific information. In
most cases, index entries will point you to headings,
tables, or a worksheet.

Is There Help Online?

credit. See Election to use prior year earned income for
more information.
Investment income amount. The maximum amount of
investment income you can have and still get the credit is
$3,650. See Rule 6—Your Investment Income Must Be
$3,650 or Less.

Reminders
Childless EIC. If your qualifying child is treated under the
tiebreaker rules as the qualifying child of another person
for 2020, you may be able to take the EIC using the rules
in chapter 3 for taxpayers who don't have a qualifying
child.
Increased EIC on certain joint returns. A married person filing a joint return may get more EIC than someone
with the same income but a different filing status. As a result, the EIC table has different columns for married persons filing jointly than for everyone else. When you look
up your EIC in the EIC Table, be sure to use the correct
column for your filing status and the number of children
you have.
Earned income credit has no effect on certain welfare benefits. Any refund you receive because of the EIC
can’t be counted as income when determining whether
you or anyone else is eligible for benefits or assistance, or
how much you or anyone else can receive, under any federal program or under any state or local program financed
in whole or in part with federal funds. These programs include the following.

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

•
•
•
•

What's New for 2020

• Low-income housing.

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

• You have three or more qualifying children and you
earned less than $50,954 ($56,844 if married filing
jointly),

• You have two qualifying children and you earned less
than $47,440 ($53,330 if married filing jointly),

• You have one qualifying child and you earned less
than $41,756 ($47,646 if married filing jointly), or

• You don't have a qualifying child and you earned less
than $15,820 ($21,710 if married filing jointly).

Your adjusted gross income also must be less than the
amount just listed that applies to you. For details, see
Rules 1 and 15.
Tax relief legislation Recent legislation provided certain
tax-related benefits, including an election to use your
2019 earned income to figure your 2020 earned income
Publication 596 (2020)

Temporary Assistance for Needy Families (TANF).
Medicaid.
Supplemental security income (SSI).
Supplemental Nutrition Assistance Program (food
stamps).

In addition, when determining eligibility, the refund can’t
be counted as a resource for at least 12 months after you
receive it. Check with your local benefit coordinator to find
out if your refund will affect your benefits.
Medicaid waiver payments. Changes have been made
to how Medicaid waiver payments are treated for purposes of the earned income credit. See Earned Income for
more information.
Don't overlook your state credit. If you can claim the
EIC on your federal income tax return, you may be able to
take a similar credit on your state or local income tax return. For a list of states that offer a state EIC, go to
IRS.gov/EITC.
EIC questioned by IRS. The IRS may ask you to provide
documents to prove you are entitled to claim the EIC. We
will tell you what documents to send us. These may include: birth certificates, school records, etc. The process
of establishing your eligibility will delay your refund.
Spanish version of Publication 596. Publicación
596SP, Crédito por Ingreso del Trabajo, is a Spanish
Page 3

translation of Pub. 596. Go to IRS.gov/Pub596SP. Or see
Ordering forms and publications or How To Get Tax Help,
later, to find out how to order this and other IRS forms and
publications.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publication on pages that would otherwise be blank. You can
help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you
recognize a child.
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editions.
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1.
Rules for Everyone
This chapter discusses Rules 1 through 7. You must meet
all seven rules to qualify for the earned income credit. If
you don't meet all seven rules, you can’t get the credit and
you don't need to read the rest of the publication.
If you meet all seven rules in this chapter, then read either
chapter 2 or chapter 3 (whichever applies) for more rules
you must meet.
Page 4

Chapter 1

Rules for Everyone

Rule 1—Adjusted Gross
Income (AGI) Limits
Your adjusted gross income (AGI) must be less than:

• $50,954 ($56,844 for married filing jointly) if you have
three or more qualifying children,

• $47,440 ($53,330 for married filing jointly) if you have
two qualifying children,

• $41,756 ($47,646 for married filing jointly) if you have
one qualifying child, or

• $15,820 ($21,710 for married filing jointly) if you don't
have a qualifying child.

Adjusted gross income (AGI). AGI is the amount on
line 11 Form 1040 or 1040-SR.
If your AGI is equal to or more than the applicable limit
listed above, you can’t claim the EIC. You don't need to
read the rest of this publication.
Example—AGI is more than limit. Your AGI is
$42,550, you are single, and you have one qualifying
child. You can’t claim the EIC because your AGI isn't less
than $41,756. However, if your filing status was married
filing jointly, you might be able to claim the EIC because
your AGI is less than $47,646.
Community property. If you are married, but qualify to
file as head of household under special rules for married
taxpayers living apart (see Rule 3), and live in a state that
has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. This is different from
the community property rules that apply under Rule 7.

Rule 2—You Must Have a Valid
Social Security Number (SSN)
To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security
Administration (SSA) by the due date of your 2020 return
(including extensions). Any qualifying child listed on
Schedule EIC also must have a valid SSN by the due date
of your 2020 return (including extensions). (See Rule 8 if
you have a qualifying child.)
If your social security card (or your spouse's, if filing a
joint return) says “Not valid for employment” and your
SSN was issued so that you (or your spouse) could get a
federally funded benefit, you can’t get the EIC. An example of a federally funded benefit is Medicaid. If you have a
card with the legend “Not valid for employment” and your
immigration status has changed so that you are now a
U.S. citizen or permanent resident, ask the SSA for a new
social security card without the legend.
U.S. citizen. If you were a U.S. citizen when you received your SSN, you have a valid SSN.

Valid for work only with INS authorization or DHS
authorization. If your social security card reads “Valid
for work only with INS authorization” or “Valid for work
only with DHS authorization,” you have a valid SSN, but
only if that authorization is still valid.
SSN missing or incorrect. If an SSN for you or your
spouse is missing from your tax return or is incorrect, you
may not get the EIC.
If an SSN for you or your spouse is missing from your
return because either you or your spouse didn't have a
valid SSN on or before the due date of your 2020 return
(including extensions) and you later get a valid SSN, you
can’t file an amended return to claim the EIC.
Other taxpayer identification number. You can’t get
the EIC if, instead of an SSN, you (or your spouse, if filing
a joint return) have an individual taxpayer identification
number (ITIN). ITINs are issued by the Internal Revenue
Service to noncitizens who can’t get an SSN.
No SSN. If you don't have a valid SSN on or before the
due date of your 2020 return (including extensions), enter
"No" on the dotted line next to line 27 (Form 1040 or
1040-SR). You can’t claim the EIC on either your original
or an amended 2020 return.
Getting an SSN. If you (or your spouse, if filing a joint
return) don't have an SSN, you can apply for one by filing
Form SS-5 with the SSA. You can get Form SS-5 online at
SSA.gov, from your local SSA office, or by calling the SSA
at 1-800-772-1213.
Filing deadline approaching and still no SSN. If
the filing deadline is approaching and you still don't have
an SSN, you can request an automatic 6-month extension
of time to file your return. You can get this extension by filing Form 4868, Application for Automatic Extension of
Time To File U.S. Individual Income Tax Return. For more
information, see the instructions for Form 4868. Instead of
filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of
your return.

Rule 3—Your Filing Status
Cannot Be “Married Filing
Separately”
If you are married, you usually must file a joint return to
claim the EIC. Your filing status can’t be “Married filing
separately.”

the last 6 months of the year, you may be able to file as
head of household, instead of married filing separately. In
that case, you may be able to claim the EIC. For detailed
information about filing as head of household, see Pub.
501, Dependents, Standard Deduction, and Filing Information.

Rule 4—You Must Be a U.S.
Citizen or Resident Alien All
Year
If you (or your spouse, if married) were a nonresident alien
for any part of the year, you can’t claim the earned income
credit unless your filing status is married filing jointly. You
can use that filing status only if one spouse is a U.S. citizen or resident alien and you choose to treat the nonresident spouse as a U.S. resident. If you make this choice,
you and your spouse are taxed on your worldwide income. If you need more information on making this
choice, get Pub. 519, U.S. Tax Guide for Aliens. If you (or
your spouse, if married) were a nonresident alien for any
part of the year and your filing status isn't married filing
jointly, enter “No” on the dotted line next to line 27 (Form
1040 or 1040-SR).

Rule 5—You Cannot File Form
2555
You can’t claim the earned income credit if you file Form
2555, Foreign Earned Income. You file these forms to exclude income earned in foreign countries from your gross
income, or to deduct or exclude a foreign housing amount.
U.S. possessions aren't foreign countries. See Pub. 54,
Tax Guide for U.S. Citizens and Resident Aliens Abroad,
for more detailed information.

Rule 6—Your Investment
Income Must Be $3,650 or Less
You can’t claim the earned income credit unless your investment income is $3,650 or less. If your investment income is more than $3,650, you can’t claim the credit.
Use Worksheet 1 in this chapter to figure your investment income.

Spouse did not live with you. If you are married and
your spouse did not live in your home at any time during

Chapter 1

Rules for Everyone

Page 5

Worksheet 1. Investment Income

Keep for Your Records

Use this worksheet to figure investment income for the earned income credit when you file Form 1040 or 1040-SR.
Interest and Dividends
1.
Enter any amount from Form 1040 or 1040-SR, line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Enter any amount from Form 1040 or 1040-SR, line 2a, plus any amount on Form 8814, line 1b . . . . . .
3.
Enter any amount from Form 1040 or 1040-SR, line 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Enter the amount from Schedule 1 (Form 1040), line 8, 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.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 8 . . . . . . 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 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your
investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. Is the amount on line 14 more than $3,650?
Yes. You can’t take the credit.
No. Go to Step 3 of the Form 1040 and 1040-SR 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).

1.
2.
3.

4.

7.

10.

13.
14.

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

Page 6

Chapter 1

Rules for Everyone

Worksheet 2. Worksheet for Line 4 of Worksheet 1

Keep for Your Records

Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend.
Note. Fill out a separate Worksheet 2 for each Form 8814.
1.

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

1.

2.

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

2.

3.

Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4.

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

4.

5.

Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6.

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

6.

7.

Divide line 6 by line 5. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . . . . . . .

7.

8.

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

8.

9.

Multiply line 7 by line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

10.

Subtract line 9 from line 8. Enter the result on line 4 of Worksheet 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

(If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all
Worksheets 2.)

Example—Completing
Worksheet
2.
Your
10-year-old child has taxable interest income of $400, an
Alaska Permanent Fund dividend of $1,000, and ordinary
dividends of $1,100, of which $500 are qualified dividends. You choose to report this income on your return.
You enter $400 on line 1a of Form 8814, $2,100 ($1,000 +
$1,100) on line 2a, and $500 on line 2b. After completing
lines 4 through 11, you enter $240 on line 12 of Form
8814 and line 8 of Schedule 1 (Form 1040). On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600
on line 3, $400 on line 4, $2,000 on line 5, $1,000 on
line 6, 0.500 on line 7, $240 on line 8, $120 on line 9, and
$120 on line 10. You then enter $120 on line 4 of Worksheet 1.

Rule 7—You Must Have Earned
Income
This credit is called the “earned income” credit because,
to qualify, you must work and have earned income. If you
are married and file a joint return, you meet this rule if at
least one spouse works and has earned income. If you are
an employee, earned income includes all the taxable income you get from your employer.
Rule 15 has information that will help you figure the
amount of your earned income. If you are self-employed
or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 and 1040-SR
instructions.

Earned Income
Earned income includes all of the following types of income.
1. Wages, salaries, tips, and other taxable employee
pay. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't

earned income. But there is an exception for nontaxable combat pay, which you can choose to include in
earned income, as explained later in this chapter.
2. Net earnings from self-employment.
3. Gross income received as a statutory employee.
Wages, salaries, and tips. Wages, salaries, and tips
you receive for working are reported to you on Form W-2,
in box 1. You should report these on Form 1040 or
1040-SR, line 1.
Nontaxable combat pay election. You can elect to include your nontaxable combat pay in earned income for
the earned income credit. The amount of your nontaxable
combat pay should be shown on your Form W-2, in
box 12, with code Q. Electing to include nontaxable combat pay in earned income may increase or decrease your
EIC. For details, see Nontaxable combat pay in chapter 4.
Net earnings from self-employment. You may have
net earnings from self-employment if:

• You own your own business, or
• You are a minister or member of a religious order.
Minister's housing. The rental value of a home or a
housing allowance provided to a minister as part of the
minister's pay generally isn't subject to income tax but is
included in net earnings from self-employment. For that
reason, it is included in earned income for the EIC (except
in the cases described in Approved Form 4361 or Form
4029 below).
Statutory employee. You are a statutory employee if
you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. You report your income
and expenses as a statutory employee on Schedule C
(Form 1040).
Strike benefits. Strike benefits paid by a union to its
members are earned income.
Chapter 1

Rules for Everyone

Page 7

Approved Form 4361 or Form 4029
This section is for persons who have an approved:

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

• Form 4029, Application for Exemption From Social

Security and Medicare Taxes and Waiver of Benefits.

Each approved form exempts certain income from social security taxes. Each form is discussed here in terms
of what is or isn't earned income for the EIC.
Form 4361. Whether or not you have an approved Form
4361, amounts you received for performing ministerial duties as an employee count as earned income. This includes wages, salaries, tips, and other taxable employee
compensation.
If you have an approved Form 4361, a nontaxable
housing allowance or the nontaxable rental value of a
home isn't earned income. Also, amounts you received for
performing ministerial duties, but not as an employee,
don't count as earned income. Examples include fees for
performing marriages and honoraria for delivering
speeches.
Form 4029. Whether or not you have an approved Form
4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. However,
amounts you received as a self-employed individual don't
count as earned income. Also, in figuring earned income,
don't subtract losses on Schedule C or F from wages on
line 1 of Form 1040 and 1040-SR.

Disability Benefits
If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement
age. Minimum retirement age generally is the earliest age
at which you could have received a pension or annuity if
you weren’t disabled. You must report your taxable disability payments on line 1 of Form 1040 and 1040-SR until
you reach minimum retirement age.
Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension
and aren't considered earned income. Report taxable
pension payments on Form 1040 or 1040-SR, lines 5a
and 5b
Disability insurance payments. Payments you received from a disability insurance policy that you paid the
premiums for aren't earned income. It doesn't matter
whether you have reached minimum retirement age. If this
policy is through your employer, the amount may be
shown in box 12 of your Form W-2 with code J.

Income That Is Not Earned Income
Examples of items that aren't earned income include interest and dividends, pensions and annuities, social security
Page 8

Chapter 1

Rules for Everyone

and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers'
compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans'
benefits, including VA rehabilitation payments. Don’t include any of these items in your earned income.
Earnings while an inmate. Amounts received for work
performed while an inmate in a penal institution aren't
earned income when figuring the earned income credit.
This includes amounts for work performed while in a work
release program or while in a halfway house.
Workfare payments. Nontaxable workfare payments
aren't earned income for the EIC. These are cash payments certain people receive from a state or local agency
that administers public assistance programs funded under
the federal Temporary Assistance for Needy Families
(TANF) program in return for certain work activities such
as (1) work experience activities (including remodeling or
repairing public housing) if sufficient private sector employment isn't available, or (2) community service program activities.
Community property. If you are married, but qualify to
file as head of household under special rules for married
taxpayers living apart (see Rule 3), and live in a state that
has community property laws, your earned income for the
EIC doesn't include any amount earned by your spouse
that is treated as belonging to you under those laws. That
amount isn't earned income for the EIC, even though you
must include it in your gross income on your income tax
return. Your earned income includes the entire amount
you earned, even if part of it is treated as belonging to
your spouse under your state's community property laws.
Nevada, Washington, and California domestic
partners. If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply.
Your earned income for the EIC doesn't include any
amount earned by your partner. Your earned income includes the entire amount you earned. For details, see
Pub. 555.
Conservation Reserve Program (CRP) payments. If
you were receiving social security retirement benefits or
social security disability benefits at the time you received
any CRP payments, your CRP payments aren't earned income for the EIC.
Nontaxable military pay. Nontaxable pay for members
of the Armed Forces isn't considered earned income for
the EIC. Examples of nontaxable military pay are combat
pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). See Pub. 3, Armed
Forces' Tax Guide, for more information.
Combat pay. You can elect to include your non-

TIP taxable combat pay in earned income for the EIC.
See Nontaxable combat pay in chapter 4.

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

stepsister, or a descendant of any of them (for example, your niece or nephew).

2.

The following definitions clarify the relationship test.

Rules If You Have a
Qualifying Child

Adopted child. An adopted child is always treated as
your own child. The term “adopted child” includes a child
who was lawfully placed with you for legal adoption.

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

Foster child. For the EIC, a person is your foster child if
the child is placed with you by an authorized placement
agency or by judgment, decree, or other order of any court
of competent jurisdiction. An authorized placement
agency includes:

When you file Form 1040 or 1040-SR, you must attach
Schedule EIC to your return to claim the EIC with a qualifying child. If you meet all the rules in chapter 1 and this
chapter, read chapter 4 to find out what to do next.
No qualifying child. If you don't meet Rule 8, you don't
have a qualifying child. Read chapter 3 to find out if you
can get the earned income credit without a qualifying
child.
If your child meets the tests to be your qualifying

TIP child, but also meets the tests to be the qualifying

child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC.
If the other person can claim the child under the tiebreaker
rules you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying
child.

ized by an Indian tribal government to place Indian
children.

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

Age Test
Your child must be:
1. Under age 19 at the end of 2020 and younger than
you (or your spouse, if filing jointly);
2. Under age 24 at the end of 2020, a student, and
younger than you (or your spouse, if filing jointly); or

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

3. Permanently and totally disabled at any time during
2020, regardless of age.
The following examples and definitions clarify the age
test.

Your child is a qualifying child if your child meets four
tests. The four tests are:
1. Relationship,
2. Age,
3. Residency, and
4. Joint return.
The four tests are illustrated in Figure A. The paragraphs that follow contain more information about each
test.

Relationship Test
To be your qualifying child, a child must be your:

• Son, daughter, stepchild, foster child, or a descendant
of any of them (for example, your grandchild); or

• A state or local government agency,
• A tax-exempt organization licensed by a state, and
• An Indian tribal government or an organization author-

Example 1—Child not under age 19. Your son
turned 19 on December 10. Unless he was permanently
and totally disabled or a student, he isn't a qualifying child
because, at the end of the year, he wasn’t under age 19.
Example 2—Child not younger than you or your
spouse. Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. He
isn't disabled. Both you and your spouse are 21 years old,
and you file a joint return. Your brother isn't your qualifying
child because he isn't younger than you or your spouse.
Example 3—Child younger than your spouse but
not younger than you. The facts are the same as in Example 2 except that your spouse is 25 years old. Because
your brother is younger than your spouse, he is your qualifying child, even though he isn't younger than you.
Student defined. To qualify as a student, your child
must be, during some part of each of any 5 calendar
months during the calendar year:

Chapter 2

Rules If You Have a Qualifying Child

Page 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 2020 and younger than you
(or your spouse, if filing jointly)

OR
Under age 24 at the end of 2020, 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 2020 (or is filing a
joint return for 2020 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 2020.

CAUTION

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

TIP

If the child didn't live with you for more than half of the year
because of a temporary absence, birth, death, or kidnapping,
see Temporary absences, Birth or death of child, or Kidnapped
child in this chapter.

!

Page 10

Chapter 2

Rules If You Have a Qualifying Child

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

You can't claim the EIC for a child who didn't live
with you for more than half of the year, even if you
CAUTION 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.

!

2. A student taking a full-time, on-farm training course
given by a school described in (1), or a state, county,
or local government.
The 5 calendar months need not be consecutive.
A full-time student is a student who is enrolled for the
number of hours or courses the school considers to be
full-time attendance.
School defined. A school can be an elementary
school, junior or senior high school, college, university, or
technical, trade, or mechanical school. However,
on-the-job training courses, correspondence schools, and
schools offering courses only through the Internet don't
count as schools for the EIC.
Vocational high school students. Students who
work in co-op jobs in private industry as a part of a
school's regular course of classroom and practical training
are considered full-time students.
Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply.
1. He or she can’t engage in any substantial gainful activity because of a physical or mental condition.
2. A doctor determines the condition has lasted or can
be expected to last continuously for at least a year or
can lead to death.
Substantial gainful activity. Substantial gainful activity means performing significant duties over a reasonable
period of time while working for pay or profit, or in work
generally done for pay or profit. Full-time work (or
part-time work done at an employer's convenience) in a
competitive work situation for at least the minimum wage
shows that the child can engage in substantial gainful activity.
Substantial gainful activity isn't work done to take care
of yourself or your home. It isn't unpaid work on hobbies,
institutional therapy or training, school attendance, clubs,
social programs, and similar activities. However, doing
this kind of work may show that the child is able to engage
in substantial gainful activity.
The fact that the child hasn’t worked for some time
doesn't, by itself, prove the child can’t engage in substantial gainful activity.
For examples of substantial gainful activity, see Pub.
524.

Residency Test
Your child must have lived with you in the United States
for more than half of 2020.

The following paragraphs clarify the residency test.
United States. This means the 50 states and the District
of Columbia. It doesn't include Puerto Rico or U.S. possessions such as Guam.
Homeless shelter. Your home can be any location
where you regularly live. You don't need a traditional
home. For example, if your child lived with you for more
than half the year in one or more homeless shelters, your
child meets the residency test.
Military personnel stationed outside the United
States. U.S. military personnel stationed outside the United States on extended active duty are considered to live
in the United States during that duty period for purposes
of the EIC.
Extended active duty. Extended active duty means
you are called or ordered to duty for an indefinite period or
for a period of more than 90 days. Once you begin serving
your extended active duty, you are still considered to have
been on extended active duty even if you don't serve
more than 90 days.
Birth or death of child. A child who was born or died in
2020 is treated as having lived with you for more than half
of 2020 if your home was the child's home for more than
half the time he or she was alive in 2020.
Temporary absences. Count time that you or your child
is away from home on a temporary absence due to a special circumstance as time the child lived with you. Examples of a special circumstance include illness, school attendance, business, vacation, military service, and
detention in a juvenile facility.
Kidnapped child. A kidnapped child is treated as living
with you for more than half of the year if the child lived with
you for more than half the part of the year before the date
of the kidnapping or following the date of the child's return.
The child must be presumed by law enforcement authorities to have been kidnapped by someone who isn't a
member of your family or the child's family. This treatment
applies for all years until the child is returned. However,
the last year this treatment can apply is the earlier of:
1. The year there is a determination that the child is
dead, or
2. The year the child would have reached age 18.
If your qualifying child has been kidnapped and meets
these requirements, enter “KC,” instead of a number, on
line 6 of Schedule EIC.

Chapter 2

Rules If You Have a Qualifying Child

Page 11

Joint Return Test
To meet this test, the child can’t file a joint return for the
year.

2. The qualifying child's social security card says “Not
valid for employment” and was issued for use in getting a federally funded benefit, or
3. Instead of an SSN, the qualifying child has:

Exception. An exception to the joint return test applies if
your child and his or her spouse file a joint return only to
claim a refund of income tax withheld or estimated tax
paid.
Example 1—Child files joint return. You supported
your 18-year-old daughter, and she lived with you all year
while her husband was in the Armed Forces. He earned
$25,000 for the year. The couple files a joint return. Because your daughter and her husband file a joint return,
she isn't your qualifying child.
Example 2—Child files joint return to get refund of
tax withheld. Your 18-year-old son and his 17-year-old
wife had $800 of wages from part-time jobs and no other
income. They don't have a child. Neither is required to file
a tax return. Taxes were taken out of their pay, so they file
a joint return only to get a refund of the withheld taxes.
The exception to the joint return test applies, so your son
may be your qualifying child if all the other tests are met.
Example 3—Child files joint return to claim American opportunity credit. The facts are the same as in
Example 2 except no taxes were taken out of your son's
pay. He and his wife aren't required to file a tax return, but
they file a joint return to claim an American opportunity
credit of $124 and get a refund of that amount. Because
claiming the American opportunity credit is their reason for
filing the return, they aren't filing it only to claim a refund of
income tax withheld or estimated tax paid. The exception
to the joint return test doesn't apply, so your son isn't your
qualifying child.
Married child. Even if your child doesn't file a joint return, if your child was married at the end of the year, he or
she can't be your qualifying child unless:
1. You can claim the child as a dependent, or
2. The reason you can't claim the child as a dependent
is that you let the child's other parent claim the child
as a dependent under the Special rule for divorced or
separated parents (or parents who live apart) described later.
Social security number. Your qualifying child
must have a valid social security number (SSN)
CAUTION on or before the due date of your 2020 return (including extensions), unless the child was born and died in
2020 and you attach to your return a copy of the child's
birth certificate, death certificate, or hospital records
showing a live birth. You can’t claim the EIC on the basis
of a qualifying child if:

!

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

Page 12

Chapter 2

a. An individual taxpayer identification number
(ITIN), which is issued to a noncitizen who can’t
get an SSN, or
b. An adoption taxpayer identification number
(ATIN), issued to adopting parents who can’t get
an SSN for the child being adopted until the adoption is final.

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

Rule 9—Your Qualifying Child
Cannot Be Used by More Than
One Person To Claim the EIC
Sometimes a child meets the tests to be a qualifying child
of more than one person. However, only one of these persons can actually treat the child as a qualifying child. Only
that person can use the child as a qualifying child to take
all of the following tax benefits (provided the person is eligible for each benefit).
1. The child tax credit, credit for other dependents, and
additional child tax credit.
2. Head of household filing status.
3. The credit for child and dependent care expenses.
4. The exclusion for dependent care benefits.
5. The EIC.
The other person can’t take any of these benefits based
on this qualifying child. In other words, you and the other
person can’t agree to divide these tax benefits between
you. The other person can’t take any of these tax benefits
unless he or she has a different qualifying child.
The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has
the same qualifying child. However, the tiebreaker rules
don't apply if the other person is your spouse and you file
a joint return.
Tiebreaker rules. To determine which person can treat
the child as a qualifying child to claim the six tax benefits
just listed, the following tiebreaker rules apply.

• If only one of the persons is the child's parent, the

child is treated as the qualifying child of the parent.

• If the parents file a joint return together and can claim

Rules If You Have a Qualifying Child

the child as a qualifying child, the child is treated as
the qualifying child of the parents.

• If the parents don't file a joint return together but both

parents claim the child as a qualifying child, the IRS
will treat the child as the qualifying child of the parent
with whom the child lived for the longer period of time
during the year. If the child lived with each parent for
the same amount of time, the IRS will treat the child as
the qualifying child of the parent who had the higher
adjusted gross income (AGI) for the year.

• If no parent can claim the child as a qualifying child,

the child is treated as the qualifying child of the person
who had the highest AGI for the year.

• If a parent can claim the child as a qualifying child but

no parent does so claim the child, the child is treated
as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is
higher than the highest AGI of any of the child's parents who can claim the child.
If your qualifying child is treated under the tie-

TIP breaker rules as the qualifying child of another

person for 2020, you may be able to take the EIC
using the rules in chapter 3 for taxpayers who don't have a
qualifying child.
Subject to these tiebreaker rules, you and the other
person may be able to choose which of you claims the
child as a qualifying child. See Examples 1 through 12.
If you can’t claim the EIC because your qualifying child
is treated under the tiebreaker rules as the qualifying child
of another person for 2020, you may be able to take the
EIC using a different qualifying child, or take the EIC using
the rules in chapter 3 for people who don't have a qualifying child.
If the other person cannot claim the EIC. If you and
someone else have the same qualifying child but the other
person can’t claim the EIC because he or she isn't eligible
or his or her earned income or AGI is too high, you may be
able to treat the child as a qualifying child. See Examples
6 and 7. But you can’t treat the child as a qualifying child
to claim the EIC if the other person uses the child to claim
any of the other five tax benefits listed earlier in this chapter.
Examples. The following examples may help you in determining whether you can claim the EIC when you and
someone else have the same qualifying child.
Example 1—Child lived with parent and grandparent. You and your 2-year-old son Jimmy lived with your
mother all year. You are 25 years old, unmarried, and your
AGI is $9,000. Your only income was $9,000 from a
part-time job. Your mother's only income was $20,000
from her job, and her AGI is $20,000. Jimmy's father did
not live with you or Jimmy. The special rule explained later
for divorced or separated parents (or parents who live
apart) doesn't apply. Jimmy is a qualifying child of both
you and your mother because he meets the relationship,
age, residency, and joint return tests for both you and your
mother. However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies).

He isn't a qualifying child of anyone else, including his father. If you don't claim Jimmy as a qualifying child for the
EIC or any of the other tax benefits listed earlier, your
mother can treat him as a qualifying child to claim the EIC
(and any of the other tax benefits listed earlier for which
she qualifies).
Example 2—Parent has higher AGI than grandparent. The facts are the same as in Example 1 except your
AGI is $25,000. Because your mother's AGI isn't higher
than yours, she can’t claim Jimmy as a qualifying child.
Only you can claim him.
Example 3—Two persons claim same child. The
facts are the same as in Example 1 except that you and
your mother both claim Jimmy as a qualifying child. In this
case, you as the child's parent will be the only one allowed
to claim Jimmy as a qualifying child for the EIC and the
other tax benefits listed earlier for which you qualify. The
IRS will disallow your mother's claim to the EIC and any of
the other tax benefits listed earlier based on Jimmy. Your
mother can't take the EIC for a taxpayer without a qualifying child because her AGI is more than $15,820.
Example 4—Qualifying children split between two
persons. The facts are the same as in Example 1 except
that you also have two other young children who are qualifying children of both you and your mother. Only one of
you can claim each child. However, if your mother's AGI is
higher than yours, you can allow your mother to claim one
or more of the children. For example, if you claim one
child, your mother can claim the other two.
Example 5—Taxpayer who is a qualifying child.
The facts are the same as in Example 1 except that you
are only 18 years old. This means you are a qualifying
child of your mother. Because of Rule 10, discussed next,
you can’t claim the EIC and can’t claim your son as a qualifying child. Only your mother may be able to treat Jimmy
as a qualifying child to claim the EIC. If your mother meets
all the other requirements for claiming the EIC and you
don't claim Jimmy as a qualifying child for any of the other
tax benefits listed earlier, your mother can claim both you
and Jimmy as qualifying children for the EIC.
Example 6—Grandparent with too much earned income to claim EIC. The facts are the same as in Example 1 except that your mother earned $50,000 from her
job. Because your mother's earned income is too high for
her to claim the EIC, only you can claim the EIC using
your son.
Example 7—Parent with too much earned income
to claim EIC. The facts are the same as in Example 1
except that you earned $50,000 from your job and your
AGI is $50,500. Your earned income is too high for you to
claim the EIC. But your mother can’t claim the EIC either,
because her AGI isn't higher than yours.
Example 8—Separated parents. You, your husband, and your 10-year-old son Joey lived together until
August 1, 2020, when your husband moved out of the
household. In August and September, Joey lived with you.

Chapter 2

Rules If You Have a Qualifying Child

Page 13

For the rest of the year, Joey lived with your husband, who
is Joey's father. Joey is a qualifying child of both you and
your husband because he lived with each of you for more
than half the year and because he met the relationship,
age, and joint return tests for both of you. At the end of the
year, you and your husband still weren't divorced, legally
separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) doesn't apply.
You and your husband will file separate returns. Your
husband agrees to let you treat Joey as a qualifying child.
This means, if your husband doesn't claim Joey as a qualifying child for any of the tax benefits listed earlier, you can
claim him as a qualifying child for any tax benefit listed
earlier for which you qualify. However, your filing status is
married filing separately, so you can’t claim the EIC or the
credit for child and dependent care expenses. See Rule 3.
Example 9—Separated parents claim same child.
The facts are the same as in Example 8 except that you
and your husband both claim Joey as a qualifying child. In
this case, only your husband will be allowed to treat Joey
as a qualifying child. This is because, during 2020, the
boy lived with him longer than with you. You can’t claim
the EIC (either with or without a qualifying child) because
your filing status is married filing separately. However,
your husband's filing status is also married filing separately, so he can’t claim the EIC or the credit for child and
dependent care expenses. See Rule 3.
Example 10—Unmarried parents.
You, your
5-year-old son, and your son's father lived together all
year. You and your son's father aren't married. Your son is
a qualifying child of both you and his father because he
meets the relationship, age, residency, and joint return
tests for both you and his father. Your earned income and
AGI are $12,000, and your son's father's earned income
and AGI are $14,000. Neither of you had any other income. Your son's father agrees to let you treat the child as
a qualifying child. This means if your son's father doesn't
claim your son as a qualifying child for the EIC or any of
the other tax benefits listed earlier, you can claim him as a
qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify.
Example 11—Unmarried parents claim same child.
The facts are the same as in Example 10 except that you
and your son's father both claim your son as a qualifying
child. In this case, only your son's father will be allowed to
treat your son as a qualifying child. This is because his
AGI, $14,000, is more than your AGI, $12,000. You can
claim the EIC without a qualifying child.
Example 12—Child did not live with a parent. You
and your 7-year-old niece, your sister's child, lived with
your mother all year. You are 25 years old, and your AGI
is $9,300. Your only income was from a part-time job.
Your mother's AGI is $15,000. Her only income was from
her job. Your niece's parents file jointly, have an AGI of
less than $9,000, and don't live with you or their child.
Your niece is a qualifying child of both you and your
mother because she meets the relationship, age,
Page 14

Chapter 2

residency, and joint return tests for both you and your
mother. However, only your mother can treat her as a
qualifying child. This is because your mother's AGI,
$15,000, is more than your AGI, $9,300.
Special rule for divorced or separated parents (or
parents who live apart). A child will be treated as the
qualifying child of his or her noncustodial parent (for purposes of claiming the child tax credit, but not for the EIC) if
all of the following statements are true.
1. The parents:
a. Are divorced or legally separated under a decree
of divorce or separate maintenance,
b. Are separated under a written separation agreement, or
c. Lived apart at all time during the last 6 months of
2020, whether or not they are or were married.
2. The child received over half of his or her support for
the year from the parents.
3. The child is in the custody of one or both parents for
more than half of 2020.
4. Either of the following statements is true.
a. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not
claim the child as a dependent for the year, and
the noncustodial parent attaches the form or statement to his or her return. If the divorce decree or
separation agreement went into effect after 1984
and before 2009, the noncustodial parent may be
able to attach certain pages from the decree or
agreement instead of Form 8332.
b. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2020 provides that the noncustodial parent
can claim the child as a dependent, and the noncustodial parent provides at least $600 for support
of the child during 2020.
For details, see Pub. 501. If a child is treated as the qualifying child of the noncustodial parent under this special
rule for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can
claim the child tax credit or the credit for other dependents
for the child. However, only the custodial parent, if eligible,
or another eligible taxpayer can claim the child as a qualifying child for the EIC. For details and examples, see Applying the tiebreaker rules to divorced or separated parents (or parents who live apart) in Pub. 501.

Rules If You Have a Qualifying Child

Rule 10—You Cannot Be a
Qualifying Child of Another
Taxpayer
You are a qualifying child of another taxpayer (such as
your parent, guardian, or foster parent) if all of the following statements are true.
1. You are that person's son, daughter, stepchild, foster
child, or a descendant of any of them. Or, you are that
person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. You were:
a. Under age 19 at the end of the year and younger
than that person (or that person's spouse, if the
person files jointly);
b. Under age 24 at the end of the year, a student,
and younger than that person (or that person's
spouse, if the person files jointly); or
c. Permanently and totally disabled, regardless of
age.

Example 1—Return not required. The facts are the
same as in the last example except your mother had no
gross income, isn't required to file a 2020 tax return, and
doesn't file a 2020 tax return. As a result, you aren't your
mother's qualifying child. You can claim the EIC if you
meet all the other requirements to do so.
Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except
your mother had wages of $1,500 and had income tax
withheld from her wages. She files a return only to get a
refund of the income tax withheld and doesn't claim the
EIC or any other tax credits or deductions. As a result, you
aren't your mother's qualifying child. You can claim the
EIC if you meet all the other requirements to do so.
Example 3—Return filed to get EIC. The facts are
the same as in Example 2 except your mother claimed the
EIC on her return. Since she filed the return to get the EIC,
she isn't filing it only to get a refund of income tax withheld. As a result, you are your mother's qualifying child.
You can’t claim the EIC.

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

3.

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

Rules If You Do Not Have
a Qualifying Child

For more details about the tests to be a qualifying child,
see Rule 8.
If you are a qualifying child of another taxpayer, you
can’t claim the EIC. This is true even if the person for
whom you are a qualifying child doesn't claim the EIC or
meet all of the rules to claim the EIC. Enter “No” on the
dotted line next to line 27 (Form 1040 or 1040-SR).
Example. You and your daughter lived with your
mother all year. You are 22 years old, unmarried, and attended a trade school full time. You had a part-time job
and earned $5,700. You had no other income. Because
you meet the relationship, age, residency, and joint return
tests, you are a qualifying child of your mother. She can
claim the EIC if she meets all the other requirements. Because you are your mother's qualifying child, you can’t
claim the EIC. This is so even if your mother can’t or
doesn't claim the EIC.
Child of person not required to file a return. You
aren't the qualifying child of another taxpayer (and so may
qualify to claim the EIC) if the person for whom you met
the relationship, age, residency, and joint return tests isn't
required to file an income tax return and either:

Use this chapter if you don't have a qualifying child and
have met all the rules in chapter 1. This chapter discusses
Rules 11 through 14. You must meet all four of those
rules, in addition to the rules in chapters 1 and 4, to qualify
for the earned income credit without a qualifying child. If
you meet all the rules in chapter 1 and this chapter, read
chapter 4 to find out what to do next.
If you have a qualifying child. If you meet Rule 8, you
have a qualifying child. If you meet Rule 8 and don't claim
the EIC with a qualifying child, you can claim the EIC without a qualifying child.
If your child meets the tests to be your qualifying

TIP child, but also meets the tests to be the qualifying

child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC.
If the other person can claim the child under the tiebreaker
rules you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying
child.

• Doesn't file an income tax return, or
• Files a return only to get a refund of income tax withheld or estimated tax paid.

Chapter 3

Rules If You Do Not Have a Qualifying Child

Page 15

Rule 11—You Must Be at Least
Age 25 but Under Age 65
You must be at least age 25 but under age 65 at the end
of 2020. If you are married filing a joint return, either you or
your spouse must be at least age 25 but under age 65 at
the end of 2020. It doesn't matter which spouse meets the
age test, as long as one of the spouses does.
You meet the age test if you were born after December
31, 1955, and before January 2, 1996. If you are married
filing a joint return, you meet the age test if either you or
your spouse was born after December 31, 1955, and before January 2, 1996.
If neither you nor your spouse meets the age test, you
can’t claim the EIC. Enter “No” on the dotted line next to
line 27 (Form 1040 or 1040-SR).
Example 1. You are age 28 and unmarried. You meet
the age test.
Example 2—Spouse meets age test. You are married and filing a joint return. You are age 23 and your
spouse is age 27. You meet the age test because your
spouse is at least age 25 but under age 65.
Death of spouse. If you are filing a joint return with your
spouse who died in 2020, you meet the age test if your
spouse was at least age 25 but under age 65 at the time
of death.
Your spouse is considered to reach age 25 on the day
before his or her 25th birthday. However, the rule for
reaching age 65 is different; your spouse reaches age 65
on his or her 65th birthday.
Even if your spouse was born before January 2, 1996,
he or she isn't considered at least age 25 at the end of
2020 unless he or she was at least age 25 at the time of
death.
Example 1. You are married and filing a joint return
with your spouse who died in August 2020. You are age
67. Your spouse would have become age 65 in November
2020. Because your spouse was under age 65 when she
died, you meet the age test.
Example 2. Your spouse was born on February 14,
1995, and died on February 13, 2020. Your spouse is considered age 25 at the time of death. However, if your
spouse died on February 12, 2020, your spouse isn't considered age 25 at the time of death and isn't at least age
25 at the end of 2020.
Death of taxpayer. A taxpayer who died in 2020 meets
the age test if the taxpayer was at least age 25 but under
age 65 at the time of death.
A taxpayer is considered to reach age 25 on the day
before his or her 25th birthday. However, the rule for
reaching age 65 is different; a taxpayer reaches age 65 on
his or her 65th birthday.
Page 16

Chapter 3

Even if the taxpayer was born before January 2, 1996,
he or she isn't considered at least age 25 at the end of
2020 unless he or she was at least age 25 at the time of
death.

Rule 12—You Cannot Be the
Dependent of Another Person
If you aren't filing a joint return, you meet this rule if you
did not check the box under your name that says "Someone can claim you as a dependent."
If you are filing a joint return, you meet this rule if you
did not check either box that says "Someone can claim
you as a dependent" or "Someone can claim your spouse
as a dependent."
If you aren't sure whether someone else can claim you
as a dependent, get Pub. 501 and read the rules for claiming a dependent.
If someone else can claim you as a dependent on his
or her return, but doesn't, you still can’t claim the credit.
Example 1. In 2020, you were age 25, single, and living at home with your parents. You worked and weren't a
student. You earned $7,500. Your parents can’t claim you
as a dependent. When you file your return, you do not
check the "Someone can claim you as a dependent"
checkbox. You meet this rule. You can claim the EIC if you
meet all the other requirements.
Example 2. The facts are the same as in Example 1,
except that you earned $2,000. Your parents can claim
you as a dependent but decide not to. You don't meet this
rule. You can’t claim the credit because your parents
could have claimed you as a dependent.
Joint returns. You generally can’t be claimed as a dependent by another person if you are married and file a
joint return.
However, another person may be able to claim you as
a dependent if you and your spouse file a joint return
merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be
claimed as a dependent by another person if you claim
the EIC on your joint return.
Example 1—Return filed to get refund of tax withheld. You are 26 years old. You and your wife live with
your parents and had $800 of wages from part-time jobs
and no other income. Neither you nor your wife is required
to file a tax return. You don't have a child. Taxes were
taken out of your pay so you file a joint return only to get a
refund of the withheld taxes. Your parents aren't disqualified from claiming you as a dependent just because you
filed a joint return.
Example 2—Return filed to get EIC. The facts are
the same as in Example 1 except no taxes were taken out
of your pay. Also, you and your wife aren't required to file
a tax return, but you file a joint return to claim an EIC of

Rules If You Do Not Have a Qualifying Child

$63 and get a refund of that amount. Because claiming
the EIC is your reason for filing the return, you aren't filing
it only to claim a refund of income tax withheld or estimated tax paid. Your parents can’t claim you or your wife as a
dependent.

Rule 13—You Cannot Be a
Qualifying Child of Another
Taxpayer
You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc.) if all of the following
statements are true.
1. You are that person's son, daughter, stepchild, foster
child, or a descendant of any of them. Or, you are that
person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. You were:
a. Under age 19 at the end of the year and younger
than that person (or that person's spouse, if the
person files jointly);
b. Under age 24 at the end of the year, a student,
and younger than that person (or that person's
spouse, if the person files jointly); or
c. Permanently and totally disabled, regardless of
age.
3. You lived with that person in the United States for
more than half of the year.
4. You aren't filing a joint return for the year (or are filing
a joint return only to claim a refund of withheld income
tax or estimated tax paid).
For more details about the tests to be a qualifying child,
see Rule 8.
If you are a qualifying child of another taxpayer, you
can’t claim the EIC. This is true even if the person for
whom you are a qualifying child doesn't claim the EIC or
meet all of the rules to claim the EIC. Enter “No” on the
dotted line next to line 27 (Form 1040 or 1040-SR).
Example. You lived with your mother all year. You are
age 26, unmarried, and permanently and totally disabled.
Your only income was from a community center where
you went three days a week to answer telephones. You
earned $5,000 for the year and provided more than half of
your own support. Because you meet the relationship,
age, residency, and joint return tests, you are a qualifying
child of your mother for the EIC. She can claim the EIC if
she meets all the other requirements. Because you are a
qualifying child of your mother, you can’t claim the EIC.
This is so even if your mother can’t or doesn’t claim the
EIC.

Chapter 3

Joint returns. You generally can’t be a qualifying child
of another taxpayer if you are married and file a joint return.
However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to
claim a refund of income tax withheld or estimated tax
paid. But neither you nor your spouse can be a qualifying
child of another taxpayer if you claim the EIC on your joint
return.
Child of person not required to file a return. You
aren't the qualifying child of another taxpayer (and so may
qualify to claim the EIC) if the person for whom you meet
the relationship, age, residency, and joint return tests isn't
required to file an income tax return and either:

• Doesn't file an income tax return, or
• Files a return only to get a refund of income tax withheld or estimated tax paid.

Example 1—Return not required. You lived all year
with your father. You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. You have
no other income, no children, and provided more than half
of your own support. Your father had no gross income,
isn't required to file a 2020 tax return, and doesn't file a
2020 tax return. As a result, you aren't your father's qualifying child. You can claim the EIC if you meet all the other
requirements to do so.
Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except
your father had wages of $1,500 and had income tax withheld from his wages. He files a return only to get a refund
of the income tax withheld and doesn't claim the EIC or
any other tax credits or deductions. As a result, you aren't
your father's qualifying child. You can claim the EIC if you
meet all the other requirements to do so.
Example 3—Return filed to get EIC. The facts are
the same as in Example 2 except your father claimed the
EIC on his return. Since he filed the return to get the EIC,
he isn't filing it only to get a refund of income tax withheld.
As a result, you are your father's qualifying child. You can’t
claim the EIC.

Rule 14—You Must Have Lived
in the United States More Than
Half of the Year
Your home (and your spouse's, if filing a joint return) must
have been in the United States for more than half the year.
If it wasn't, enter “No” on the dotted line next to line 27
(Form 1040 or 1040-SR).
United States. This means the 50 states and the District
of Columbia. It doesn't include Puerto Rico or U.S. possessions such as Guam.
Rules If You Do Not Have a Qualifying Child

Page 17

Homeless shelter. Your home can be any location
where you regularly live. You don't need a traditional
home. If you lived in one or more homeless shelters in the
United States for more than half the year, you meet this
rule.
Military personnel stationed outside the United
States. U.S. military personnel stationed outside the United States on extended active duty (defined in chapter 2)
are considered to live in the United States during that duty
period for purposes of the EIC.

4.
Figuring and Claiming the
EIC
You must meet one more rule to claim the EIC.
You need to know the amount of your earned income to
see if you meet the rule in this chapter. You also need to
know that amount to figure your EIC.

Rule 15—Earned Income
Limits
Your earned income must be less than:

• $50,954 ($56,844 for married filing jointly) if you have
three or more qualifying children,

• $47,440 ($53,330 for married filing jointly) if you have
two qualifying children,

• $41,756 ($47,646 for married filing jointly) if you have
one qualifying child, or

• $15,820 ($21,710 for married filing jointly) if you don't
have a qualifying child.

Earned Income
Earned income generally means wages, salaries, tips,
other taxable employee pay, and net earnings from
self-employment. Employee pay is earned income only if it
is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't earned
income. But there is an exception for nontaxable combat
pay, which you can choose to include in earned income.
Earned income is explained in detail in Rule 7 in chapter 1.
Election to use prior year earned income. You can
elect to use your 2019 earned income to figure your 2020
earned income credit (EIC) if your 2019 earned income is
more than your 2020 earned income. To make this elecPage 18

Chapter 4

Figuring and Claiming the EIC

tion, enter "PYEI" and the amount of your 2019 earned income on the dotted line next to Form 1040 or 1040-SR,
line 27.
If you file a joint return and make the election, your
2019 earned income is the sum of your 2019 earned income and your spouse's 2019 earned income.
Figuring earned income. If you are self-employed, a
statutory employee, or a member of the clergy or a church
employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC
Worksheet B in the Form 1040 and 1040-SR instructions.
Otherwise, figure your earned income by using the
worksheet in Step 5 of the Form 1040 and 1040-SR instructions for line 27.
When using one of those worksheets to figure your
earned income, you will start with the amount on Form
1040 or 1040-SR, line 1. You will then reduce that amount
by any amount included on that line and described in the
following list.

• Scholarship or fellowship grants not reported on

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

• Inmate's income. Amounts received for work per-

formed while an inmate in a penal institution aren't
earned income for the earned income credit. This includes amounts received for work performed while in
a work release program or while in a halfway house. If
you received any amount for work done while an inmate in a penal institution and that amount is included
in the total on Form 1040 or 1040-SR, line 1, put “PRI”
and the amount on the dotted line next to Form 1040
or 1040-SR, line 1.

• Pension or annuity from deferred compensation

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

• Medicaid waiver payments. Certain Medicaid

waiver payments may be excluded from income under
Notice 2014-7. You may include these payments in
earned income if you benefit from the inclusion. For
more information about these payments, see Pub.
525.

Clergy. If you are a member of the clergy who files
Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or
1040-SR, line 1, subtract that amount from the amount on
Form 1040 or 1040-SR, line 1 and enter the result on
line 1 of the worksheet in Step 5 of the Form 1040 and

1040-SR instructions for line 27. Enter “Clergy” on the dotted line next to line 27 (Form 1040 and 1040-SR).
Church employees. A church employee means an
employee (other than a minister or member of a religious
order) of a church or qualified church-controlled organization that is exempt from employer social security and
Medicare taxes. If you received wages as a church employee and included any amount on both line 5a of Schedule SE and Form 1040 and 1040-SR, line 1, subtract that
amount from the amount on Form 1040 and 1040-SR,
line 1 and enter the result on line 1 of the worksheet in
Step 5 of the Form 1040 and 1040-SR instructions for
line 27.
Nontaxable combat pay. You can elect to include
your nontaxable combat pay in earned income for the
earned income credit. If you make the election, you must
include in earned income all nontaxable combat pay you
received.
If you are filing a joint return and both you and your
spouse received nontaxable combat pay, you can each
make your own election. In other words, if one of you
makes the election, the other one can also make it but
doesn't have to.
The amount of your nontaxable combat pay should be
shown on your Form W-2 in box 12 with code Q.
Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Figure the
credit with and without your nontaxable combat pay before making the election. Whether the election increases
or decreases your EIC depends on your total earned income, filing status, and number of qualifying children. If
your earned income without your combat pay is less than
the amount shown below for your number of children, you
may benefit from electing to include your nontaxable combat pay in earned income and you should figure the credit
both ways. If your earned income without your combat pay
is equal to or more than these amounts, you will not benefit from including your combat pay in your earned income.

• $7,000 if you have no children.
• $10,500 if you have one child.
• $14,800 if you have two or more children.
The following examples illustrate the effect of including
nontaxable combat pay in earned income for the EIC.
Example 1—Election increases the EIC. George
and Janice are married and will file a joint return. They
have one qualifying child. George was in the military and
earned $15,000 ($5,000 taxable wages + $10,000 nontaxable combat pay). Janice worked part of the year and
earned $2,000. Their taxable earned income and AGI are
$7,000. George and Janice qualify for the EIC and fill out
the EIC Worksheet and Schedule EIC.
When they complete the EIC Worksheet without adding
the nontaxable combat pay to their earned income, they
find their credit to be $2,389. When they complete the EIC
Worksheet with the nontaxable combat pay added to their
earned income, they find their credit to be $3,584. Because making the election will increase their EIC, they
elect to add the nontaxable combat pay to their earned

income for the EIC. They enter $3,584 on line 27 of their
Form 1040. They also enter the amount of their nontaxable combat pay and write "NCP" on the dotted line next to
line 27 on Form 1040.
Example 2—Election doesn't increase the EIC.
The facts are the same as Example 1 except George had
nontaxable combat pay of $25,000. When George and
Janice add their nontaxable combat pay to their earned income, they find their credit to be $2,496. Because the
credit they can get if they don't add the nontaxable combat pay to their earned income is $2,389, they decide to
make the election. They enter $2,496 on line 27 of their
Form 1040.

IRS Will Figure the EIC for You
The IRS will figure your EIC for you if you follow the instructions in Figure B.
Please don't ask the IRS to figure your EIC unless
you are eligible for it. To be eligible, you must
CAUTION meet Rule 15 in this chapter as well as the rules in
chapter 1 and either chapter 2 or chapter 3, whichever applies to you. If your credit was reduced or disallowed for
any year after 1996, the rules in chapter 5 may apply as
well.

!

How To Figure the EIC Yourself
To figure the EIC yourself, use the EIC Worksheet in the
instructions for Form 1040 and 1040-SR. If you have a
qualifying child, complete Schedule EIC (discussed later
in this chapter) and attach it to your tax return.
If you want the IRS to figure your EIC for you, see IRS
Will Figure the EIC for You, earlier.

Special Instructions—EIC
Worksheets
You will need to decide whether to use EIC Worksheet A
or EIC Worksheet B to figure the amount of your EIC. This
section explains how to use these worksheets and how to
report the EIC on your return.
EIC Worksheet A. Use EIC Worksheet A if you weren’t
self-employed at any time in 2020 and aren't a member of
the clergy, a church employee who files Schedule SE, or a
statutory employee filing Schedule C.
EIC Worksheet B. Use EIC Worksheet B if you were
self-employed at any time in 2020 or are a member of the
clergy, a church employee who files Schedule SE, or a
statutory employee filing Schedule C. If any of the following situations apply to you, read the paragraph and then
complete EIC Worksheet B.
Net earnings from self-employment of $400 or
more. If your net earnings from self-employment are
Chapter 4

Figuring and Claiming the EIC

Page 19

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

2
• If you have a
qualifying child,
attach Sch. EIC.
• If you have
nontaxable
combat pay,
see instructions.

1

27
28

Earned income credit (EIC) . . . . . . .
Additional child tax credit. Attach Schedule 8812

.
.

.
.

.
.

.
.

.
.

.
.

.
.

27
28

29

American opportunity credit from Form 8863, line 8 .

.

.

.

.

.

.

29

30
31

Recovery rebate credit. See instructions . . . . . . . . . .
30
Amount from Schedule 3, line 13 . . . . . . . . . . . .
31
Add lines 27 through 31. These are your total other payments and refundable credits .
Add lines 25d, 26, and 32. These are your total payments . . . . . . . . .

32
33

.
.

.
.

▶
▶

32
33

Refund

3
4

1 Enter "EIC" in the space to the left of Form 1040 or 1040-SR, line 27. Then, if you
have any of the types of income described earlier under Inmate’s income, Pension or
annuity from deferred compensation plans, Medicaid waiver payments, or Clergy, follow
the instructions given there. If you received nontaxable combat pay and are electing to
include it in your earned income for the EIC, enter the amount of the nontaxable combat
pay and write "NCP" in the space to the left of Form 1040 or 1040-SR, line 27. For
details, see Nontaxable combat pay in this chapter.
2 Complete all other parts of your return that apply to you.
3 Do not fill in lines that relate to your total payments, overpayment, refund, or amount
you owe (lines 33, 34, 35a, and 37 (Form 1040 and 1040-SR)).
4 If you have a qualifying child, complete Schedule EIC and attach it to your tax return.

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

!

CAUTION

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

When to use the optional methods of figuring net
earnings. Using the optional methods on Schedule SE
to figure your net earnings from self-employment may
qualify you for the EIC or give you a larger credit. If your
net earnings (without using the optional methods) are less
than $5,640, see the instructions for Schedule SE for details about the optional methods.

Page 20

Chapter 4

Figuring and Claiming the EIC

When both spouses have self-employment income. You must complete both Parts 1 and 2 of EIC
Worksheet B if all of the following conditions apply to you.
1. You are married filing a joint return.
2. Both you and your spouse have income from self-employment.
3. You or your spouse file a Schedule SE and the other
spouse doesn't file Schedule SE.
Statutory employees. Statutory employees report wages and expenses on Schedule C. They don't file Schedule SE. If you are a statutory employee, enter the amount
from line 1 of Schedule C in Part 3 when you complete
EIC Worksheet B.

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

!

CAUTION

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

5.
Disallowance of the EIC
If your earned income credit (EIC) for any year after 1996 was denied (disallowed) or reduced by
CAUTION the IRS, you may need to complete an additional
form to claim the credit for 2020.

!

This chapter is for people whose earned income credit
(EIC) for any year after 1996 was denied or reduced by
the IRS. If this applies to you, you may need to complete
Form 8862, Information To Claim Certain Credits After
Disallowance, and attach it to your 2020 return to claim
the credit for 2020. This chapter explains when you need
to attach Form 8862. For more information, see Form
8862 and its instructions.
This chapter also explains the rules for certain people who
can’t claim the EIC for a period of years after their EIC was
denied or reduced.

Form 8862
If your EIC for any year after 1996 was denied or reduced
for any reason other than a math or clerical error, you
must attach a completed Form 8862 to your next tax return to claim the EIC. You must also qualify to claim the
EIC by meeting all the rules described in this publication.
Exception 1. Don't file Form 8862 if either (1) or (2) below is true.
1. After your EIC was reduced or disallowed in the earlier year:
a. You filed Form 8862 in a later year and your EIC
for that later year was allowed, and
b. Your EIC hasn't been reduced or disallowed again
for any reason other than a math or clerical error.

2. You are taking the EIC without a qualifying child for
2020 and the only reason your EIC was reduced or
disallowed in the earlier year was because the IRS
determined that a child listed on Schedule EIC wasn't
your qualifying child.
In either of these cases, you can take the EIC without filing
Form 8862 if you meet all the EIC eligibility requirements.
Exception 2. Don't file Form 8862 or take the EIC for:

• 2 years after there was a final determination that your

EIC claim was due to reckless or intentional disregard
of the EIC rules, or

• 10 years after there was a final determination that your
EIC claim was due to fraud.

More information. For details, see Are You Prohibited
From Claiming the EIC for a Period of Years? in this chapter.
The date on which your EIC was denied and the date
on which you file your 2020 return affect whether you
need to attach Form 8862 to your 2020 return or to a later
return. The following examples demonstrate whether
Form 8862 is required for 2020 or 2021.
Example 1—Form 8862 required for 2020. You filed
your 2019 tax return in March 2020 and claimed the EIC
with a qualifying child. The IRS questioned the EIC, and
you were unable to prove the child was a qualifying child.
In September 2020, you received a statutory notice of deficiency telling you that an adjustment would be made and
tax assessed unless you filed a petition with the Tax Court
within 90 days. You didn't act on this notice within 90
days. Therefore, your EIC was denied in December 2020.
To claim the EIC with a qualifying child on your 2020 return, you must complete and attach Form 8862 to that return. However, to claim the EIC without a qualifying child
on your 2020 return, you don't need to file Form 8862.
Example 2—Form 8862 required for 2021. The
facts are the same as in the previous example except that
you received the statutory notice of deficiency in February
2021. Because the 90-day period referred to in the statutory notice isn't over when you are ready to file your return
for 2020, you shouldn't attach Form 8862 to your 2020 return. However, to claim the EIC with a qualifying child for
2021, you must complete and attach Form 8862 to your
return for that year. To claim the EIC without a qualifying
child for 2021, you don't need to file Form 8862.
Exception for math or clerical errors. If your EIC was
denied or reduced as a result of a math or clerical error,
don't attach Form 8862 to your next tax return. For example, if your arithmetic is incorrect, the IRS can correct it. If
you don't provide a correct social security number, the
IRS can deny the EIC. These kinds of errors are called
math or clerical errors.
Omission of Form 8862. If you are required to attach
Form 8862 to your 2020 tax return, and you claim the EIC
without attaching a completed Form 8862, your claim will
be automatically denied. This is considered a math or
Chapter 5

Disallowance of the EIC

Page 21

clerical error. You won't be permitted to claim the EIC
without a completed Form 8862.
Additional documents may be required. You may
have to provide the IRS with additional documents or information before a refund relating to the EIC you claim is
released to you, even if you attach a properly completed
Form 8862 to your return.

Are You Prohibited From
Claiming the EIC for a Period
of Years?
If your EIC for any year after 1996 was denied and it was
determined that your error was due to reckless or intentional disregard of the EIC rules, then you can’t claim the
EIC for the next 2 years. If your error was due to fraud,
then you can’t claim the EIC for the next 10 years. The
date on which your EIC was denied and the date on which
you file your 2020 return affect the years for which you are
prohibited from claiming the EIC. The following examples
demonstrate which years you are prohibited from claiming
the EIC.
Example 3—Cannot claim EIC for 2 years. You
claimed the EIC on your 2019 tax return, which you filed in
March 2020. The IRS determined you weren't entitled to
the EIC and that your error was due to reckless or intentional disregard of the EIC rules. In September 2020, you
received a statutory notice of deficiency telling you an adjustment would be made and tax assessed unless you
filed a petition with the Tax Court within 90 days. You
didn't act on this notice within 90 days. Therefore, your
EIC was denied in December 2020. You can’t claim the
EIC for tax year 2020 or 2021. To claim the EIC on your
return for 2022, you must complete and attach Form 8862
to your return for that year.
Example 4. The facts are the same as in Example 3,
except that your 2019 EIC wasn’t denied until after you
filed your 2020 return. You can’t claim the EIC for tax year
2021 or 2022. To claim the EIC on your return for 2023
you must complete and attach Form 8862 to your return
for that year.
Example 5—Cannot claim EIC for 10 years. You
claimed the EIC on your 2019 tax return, which you filed in
February 2020. The IRS determined you weren't entitled
to the EIC and that your error was due to fraud. In September 2020, you received a statutory notice of deficiency
telling you an adjustment would be made and tax assessed unless you filed a petition with the Tax Court
within 90 days. You didn't act on this notice within 90
days. Therefore, your EIC was denied in December 2020.
You can’t claim the EIC for tax years 2020 through 2029.
To claim the EIC on your return for 2030, you must complete and attach Form 8862 to your return for that year.

Page 22

Chapter 6

Detailed Examples

6.
Detailed Examples
The next few pages contain two detailed examples (with a
filled-in Schedule EIC and EIC Worksheet) that may be
helpful if you have questions about claiming the EIC.

Example 1—Sharon Rose
Sharon Rose is age 63 and retired. She received $7,000
in social security benefits during the year and $10,000
from a part-time job. She also received a taxable pension
of $6,400. Sharon had no other income. Her AGI on
line 11 of Form 1040 is $16,400 ($10,000 + $6,400).
Sharon isn't married and lived alone in the United
States for the entire year. She can’t be claimed as a dependent on anyone else's return. She doesn't have any investment income and doesn't have a qualifying child.
Sharon reads the steps for eligibility in her Form 1040
instructions. In Step 1 she discovers that, because her
AGI ($16,400) isn't less than $15,820, she can’t take the
EIC. She completes the rest of her Form 1040 and files it
with the IRS.

Example 2—Cynthia and Jerry
Grey
Cynthia and Jerry Grey have two children, Kirk, age 10,
and Susanne, age 8. The children lived with Cynthia and
Jerry for all of 2020. Cynthia earned wages of $15,000
and Jerry had wages of $10,000. The Greys received
$525 in interest on their savings account. They had no
other income in 2020.
Cynthia and Jerry have the 2020 Form 1040 and instructions. They want to see if they qualify for the EIC, so
they follow the steps in the instructions for line 27.
Step 1. The amount Cynthia and Jerry entered on Form
1040, line 11, was $25,525. They both have valid social
security numbers (SSNs), which they have had for many
years. They will file a joint return. Neither Cynthia nor Jerry
is a nonresident alien. Therefore, the answers they give to
the questions in Step 1 allow them to proceed to Step 2.
Step 2. The only investment income the Greys have is
their $525 interest income. That amount isn't more than
$3,650, so they answer “No” to the second question in
Step 2 and go to Step 3.
Step 3. Their children, Kirk and Susanne, meet the relationship, age, residency, and joint return tests to be Cynthia and Jerry's qualifying children, so Cynthia and Jerry

Excerpt From EIC Table for Example 2
If the amount you are looking up
from the worksheet is–

And your filing status is–
Single, head of household, or qualifying widow(er)
Married filing jointly and the number of children you have is–
and the number of children you have is–
0
1
2
3
0
1
2
3

At least
25,000
25,050
25,100
25,150
25,200
25,250
25,300
25,350

But less than
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400

0
0
0
0
0
0
0
0

Your credit is–
2,674
4,721
2,666
4,710
2,658
4,700
2,650
4,689
2,642
4,679
2,634
4,668
2,626
4,657
2,618
4,647

5,461
5,450
5,440
5,429
5,419
5,408
5,397
5,387

0
0
0
0
0
0
0
0

Your credit is–
3,584
5,920
3,584
5,920
3,584
5,920
3,584
5,920
3,584
5,920
3,575
5,908
3,567
5,898
3,559
5,887

6,660
6,660
6,660
6,660
6,660
6,648
6,638
6,627

25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750

25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800

0
0
0
0
0
0
0
0

2,610
2,602
2,594
2,586
2,578
2,570
2,562
2,554

5,376
5,366
5,355
5,345
5,334
5,324
5,313
5,303

0
0
0
0
0
0
0
0

3,551
3,543
3,535
3,527
3,519
3,511
3,503
3,495

6,617
6,606
6,596
6,585
6,575
6,564
6,554
6,543

4,636
4,626
4,615
4,605
4,594
4,584
4,573
4,563

answer “Yes” to the first question in Step 3. Kirk and Susanne aren't qualifying children of anyone else. Both children have valid SSNs, which they got soon after birth.
Cynthia and Jerry are filing a joint return, so they answer
“Yes” to the second question in Step 3. This means they
can skip question 3 and Step 4 and go to Step 5.
Step 5. Cynthia and Jerry figure their earned income to
be $25,000, the amount of their combined wages. This is
less than $53,330, so they go to Step 6 to figure their
credit.
Step 6. Cynthia and Jerry want to figure their EIC themselves, so they complete the EIC Worksheet in the Form
1040 instructions (shown later).
Completing the EIC Worksheet.
complete their worksheet as follows.

Cynthia and Jerry

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

5,877
5,866
5,856
5,845
5,835
5,824
5,814
5,803

they use is included as part of this example. They find
their earned income of $25,000 in the range of
$25,000 to $25,050. They follow this line across to the
column for 2 children under Married filing jointly and
find $5,920. They enter $5,920 on line 2.
3. They enter on line 3 their AGI ($25,525) and see that
it is different from the amount on line 1.
4. They look up $25,525 in the EIC Table and enter the
amount of $5,856 on line 5.
5. They enter $5,856 on line 6. This is the smaller of the
line 2 amount ($5,920) and the line 5 amount
($5,856).
6. The Greys enter $5,856 on line 27 of their Form 1040.
They will now complete Schedule EIC (shown later)
and attach it to their return. They will keep the EIC
Worksheet for their records.

2. To find their credit, they go to the EIC Table (shown
later in this publication). The part of the EIC Table

Chapter 6

Detailed Examples

Page 23

Filled-in EIC Worksheet — Cynthia and Jerry Grey

Worksheet

A—202

Before you begin:

Part 1

All Filers Using
Worksheet A

EIC—Line

Keep for Your Records

Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 2. Otherwise, use Worksheet B.

1.

Enter your earned income from Step 5.

2.

Look up the amount on line 1 above in the EIC Table (right after

1

25,000

2
credit here.

5,920

STOP

If line 2 is zero,
You can’t take the credit.
Enter “No” on the dotted line next to Form 1040 or 1040-SR, line

3.

Enter the amount from Form 1040 or 1040-SR, line 11.

4.

Are the amounts on lines 3 and 1 the same?

.

3

25,525

Yes. Skip line 5; enter the amount from line 2 on line 6.
No.
5.

Part 2

Filers Who
Answered
“No” on
Line 4

Go to line 5.

If you have:
●

No qualifying children, is the amount

●

1 or more qualifying children, is the amount on line 3 less than $19,350
($25,250 if married filing jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
No. Look up the amount on line 3 in the EIC Table to find the
status and the number of children you have. Enter the credit
here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.

Part 3

Your Earned
Income Credit

6.

This is your earned income credit.

Chapter 6

5,856

6

5,856
5,

Enter this amount on
Form 1040 or 1040-SR,
line

Reminder—

1040 or
If you have a qualifying child, complete and attach Schedule EIC. 1040-SR

CAUTION

Page 24

5

EIC

10o4r0

1040-S

R

If your EIC for a year after 1996 was reduced or disallowed, see
, earlier, to find out if you must file Form 8862 to take the
credit for 2020.

Detailed Examples

Filled-in Schedule EIC—Cynthia and Jerry Grey

Earned Income Credit

SCHEDULE EIC
(Form 1040)

1040

Qualifying Child Information

.........

OMB No. 1545-0074

◀

2020

1040-SR

Complete and attach to Form 1040 or 1040-SR only if you have a
qualifying child.
Department of the Treasury
Internal Revenue Service (99) ▶ Go to www.irs.gov/ScheduleEIC for the latest information.
▶

EIC

Attachment
Sequence No. 43
Your social security number

Name(s) shown on return

Cynthia and Jerry Grey

Before you begin:

!
▲
CAUTION

333-00-5555

• See the instructions for Form 1040 or 1040-SR, line 27, to make sure that (a) you can take the EIC, and (b)
you have a qualifying child.
• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card.
Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s
social security card is not correct, call the Social Security Administration at 1-800-772-1213.

• You can't claim the EIC for a child who didn't live with you for more than half of the year.
• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details.
• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.

Qualifying Child Information
1 Child’s name
If you have more than three qualifying
children, you have to list only three to get
the maximum credit.

Child 1
First name

Child 2
Last name

Kirk

Grey

First name

Child 3
Last name

Susanne

First name

Last name

Grey

2 Child’s SSN
The child must have an SSN as defined in
the instructions for Form 1040 or
1040-SR, line 27, unless the child was
born and died in 2020. If your child was
born and died in 2020 and did not have an
SSN, enter “Died” on this line and attach a
copy of the child’s birth certificate, death
certificate, or hospital medical records
showing a live birth.

3 Child’s year of birth

123-00-5678
2

Year

0

800-00-4321
1

0

If born after 2001 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.

4 a Was the child under age 24 at the end of

2020, a student, and younger than you (or
your spouse, if filing jointly)?

Yes.

No.

Go to
line 5.

b Was the child permanently and totally

Go to line 4b.

No.

Yes.

disabled during any part of 2020?

Go to
line 5.

The child is not a
qualifying child.

2

Year

0

1

2

If born after 2001 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.

Yes.
Go to
line 5.

No.
Go to line 4b.

Yes.
Go to
line 5.

No.
The child is not a
qualifying child.

Year
If born after 2001 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.

Yes.
Go to
line 5.

No.
Go to line 4b.

Yes.
Go to
line 5.

No.
The child is not a
qualifying child.

5 Child’s relationship to you
(for example, son, daughter, grandchild,
niece, nephew, eligible foster child, etc.)

son

daughter

6 Number of months child lived
with you in the United States
during 2020
• If the child lived with you for more than
half of 2020 but less than 7 months,
enter “7.”
• If the child was born or died in 2020 and
your home was the child’s home for more
than half the time he or she was alive
during 2020, enter “12.”

12
months
Do not enter more than 12
months.

For Paperwork Reduction Act Notice, see your tax
return instructions.

12
months
Do not enter more than 12
months.
Cat. No. 13339M

Chapter 6

months
Do not enter more than 12
months.
Schedule EIC (Form 1040) 2020

Detailed Examples

Page 25

How To Get Tax Help
If you have questions about a tax issue, need help preparing your tax return, or want to download free publications,
forms, or instructions, go to IRS.gov and find resources
that can help you right away.
Preparing and filing your tax return. After receiving all
your wage and earnings statements (Form W-2, W-2G,
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
compensation statements (by mail or in a digital format) or
other government payment statements (Form 1099-G);
and interest, dividend, and retirement statements from
banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you
qualify for free tax preparation, or hire a tax professional to
prepare your return.
Free options for tax preparation. Go to IRS.gov to see
your options for preparing and filing your return online or
in your local community, if you qualify, which include the
following.

• Free File. This program lets you prepare and file your

federal individual income tax return for free using
brand-name tax-preparation-and-filing software or
Free File fillable forms. However, state tax preparation
may not be available through Free File. Go to IRS.gov/
FreeFile to see if you qualify for free online federal tax
preparation, e-filing, and direct deposit or payment options.

• VITA. The Volunteer Income Tax Assistance (VITA)

program offers free tax help to people with
low-to-moderate incomes, persons with disabilities,
and limited-English-speaking taxpayers who need
help preparing their own tax returns. Go to IRS.gov/
VITA, download the free IRS2Go app, or call
800-906-9887 for information on free tax return preparation.

• TCE. The Tax Counseling for the Elderly (TCE) pro-

gram offers free tax help for all taxpayers, particularly
those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.
Go to IRS.gov/TCE, download the free IRS2Go app,
or call 888-227-7669 for information on free tax return
preparation.

• MilTax. Members of the U.S. Armed Forces and

qualified veterans may use MilTax, a free tax service
offered by the Department of Defense through Military
OneSource.
Also, the IRS offers Free Fillable Forms, which can
be completed online and then filed electronically regardless of income.

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

• The Earned Income Tax Credit Assistant (IRS.gov/
EITCAssistant) determines if you’re eligible for the
earned income credit (EIC).

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

• The Tax Withholding Estimator (IRS.gov/W4app)

makes it easier for everyone to pay the correct amount
of tax during the year. The tool is a convenient, online
way to check and tailor your withholding. It’s more
user-friendly for taxpayers, including retirees and
self-employed individuals. The features include the
following.

– Easy to understand language.
– The ability to switch between screens, correct previous entries, and skip screens that don’t apply.

– Tips and links to help you determine if you qualify
for tax credits and deductions.

– A progress tracker.
– A self-employment tax feature.
– Automatic calculation of taxable social security benefits.

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

• The Sales Tax Deduction Calculator (IRS.gov/

SalesTax) figures the amount you can claim if you
itemize deductions on Schedule A (Form 1040).
Getting answers to your tax questions. On
IRS.gov, you can get up-to-date information on
current events and changes in tax law.

• IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

• IRS.gov/ITA: The Interactive Tax Assistant, a tool that
will ask you questions on a number of tax law topics
and provide answers.

• IRS.gov/Forms: Find forms, instructions, and publications. You will find details on 2020 tax changes and
hundreds of interactive links to help you find answers
to your questions.

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

Need someone to prepare your tax return? There are
various types of tax return preparers, including tax preparers, enrolled agents, certified public accountants (CPAs),
attorneys, and many others who don’t have professional
credentials. If you choose to have someone prepare your
tax return, choose that preparer wisely. A paid tax preparer is:

• Primarily responsible for the overall substantive accuracy of your return,

Page 26

Publication 596 (2020)

• Required to sign the return, and
• Required to include their preparer tax identification
number (PTIN).

Although the tax preparer always signs the return,
you're ultimately responsible for providing all the information required for the preparer to accurately prepare your
return. Anyone paid to prepare tax returns for others
should have a thorough understanding of tax matters. For
more information on how to choose a tax preparer, go to
Tips for Choosing a Tax Preparer on IRS.gov.
Coronavirus. Go to IRS.gov/Coronavirus for links to information on the impact of the coronavirus, as well as tax
relief available for individuals and families, small and large
businesses, and tax-exempt organizations.
Tax reform. Tax reform legislation affects individuals,
businesses, and tax-exempt and government entities. Go
to IRS.gov/TaxReform for information and updates on
how this legislation affects your taxes.
Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure
online W-2 filing options to CPAs, accountants, enrolled
agents, and individuals who process Form W-2, Wage
and Tax Statement, and Form W-2c, Corrected Wage and
Tax Statement.
IRS social media. Go to IRS.gov/SocialMedia to see the
various social media tools the IRS uses to share the latest
information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are
paramount. We use these tools to share public information with you. Don’t post your SSN or other confidential information on social media sites. Always protect your identity when using any social networking site.
The following IRS YouTube channels provide short, informative videos on various tax-related topics in English,
Spanish, and ASL.

• Youtube.com/irsvideos.
• Youtube.com/irsvideosmultilingua.
• Youtube.com/irsvideosASL.
Watching IRS videos. The IRS Video portal
(IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals.
Online tax information in other languages. You can
find information on IRS.gov/MyLanguage if English isn’t
your native language.
Free interpreter service. Multilingual assistance, provided by the IRS, is available at Taxpayer Assistance Centers (TACs) and other IRS offices. Over-the-phone interpreter service is accessible in more than 350 languages.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all of the forms, instructions, and publications you may need. You can also download and view popular tax publications and instructions
Publication 596 (2020)

(including the Instructions for Forms 1040 and 1040-SR)
on mobile devices as an eBook at IRS.gov/eBooks. Or
you can go to IRS.gov/OrderForms to place an order.
Access your online account (individual taxpayers
only). Go to IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe, pay online, or set up an online payment agreement.

• Access your tax records online.
• Review your payment history.
• Go to IRS.gov/SecureAccess to review the required
identity authentication process.

Using direct deposit. The fastest way to receive a tax
refund is to file electronically and choose direct deposit,
which securely and electronically transfers your refund directly into your financial account. Direct deposit also
avoids the possibility that your check could be lost, stolen,
or returned undeliverable to the IRS. Eight in 10 taxpayers
use direct deposit to receive their refunds. The IRS issues
more than 90% of refunds in less than 21 days.
Getting a transcript of your return. The quickest way
to get a copy of your tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get Transcript Online” or “Get
Transcript by Mail” to order a free copy of your transcript.
If you prefer, you can order your transcript by calling
800-908-9946.
Reporting and resolving your tax-related identity
theft issues.

• Tax-related identity theft happens when someone

steals your personal information to commit tax fraud.
Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit.

• The IRS doesn’t initiate contact with taxpayers by

email, text messages, telephone calls, or social media
channels to request personal or financial information.
This includes requests for personal identification numbers (PINs), passwords, or similar information for
credit cards, banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft, the IRS Identity Theft

Central webpage, for information on identity theft and
data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or
stolen or you suspect you’re a victim of tax-related
identity theft, you can learn what steps you should
take.

• Get an Identity Protection PIN (IP PIN). IP PINs are

six-digit numbers assigned to eligible taxpayers to
help prevent the misuse of their SSNs on fraudulent
federal income tax returns. When you have an IP PIN,
it prevents someone else from filing a tax return with
your SSN. To learn more, go to IRS.gov/IPPIN.

Checking on the status of your refund.

• Go to IRS.gov/Refunds.
Page 27

• The IRS can’t issue refunds before mid-February 2021
for returns that claimed the EIC or the additional child
tax credit (ACTC). This applies to the entire refund,
not just the portion associated with these credits.

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

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

ded returns. Please note that it can take up to 3 weeks
from the date you filed your amended return for it to show
up in our system, and processing it can take up to 16
weeks.
Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

• Debit or Credit Card: Choose an approved payment

Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an
IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/
LetUsHelp for the topics people ask about most. If you still
need help, IRS TACs provide tax help when a tax issue
can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance
that you can get the service you need without long wait
times. Before you visit, go to IRS.gov/TACLocator to find
the nearest TAC and to check hours, available services,
and appointment options. Or, on the IRS2Go app, under
the Stay Connected tab, choose the Contact Us option
and click on “Local Offices.”

• Electronic Funds Withdrawal: Offered only when filing

The Taxpayer Advocate Service (TAS)
Is Here To Help You

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

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

processor to pay online, by phone, or by mobile device.
your federal taxes using tax return preparation software or through a tax professional.

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

• Check or Money Order: Mail your payment to the address listed on the notice or instructions.

• Cash: You may be able to pay your taxes with cash at
a participating retail store.

• Same-Day Wire: You may be able to do same-day

wire from your financial institution. Contact your financial institution for availability, cost, and cut-off times.

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

• Apply for an online payment agreement (IRS.gov/

OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once
you complete the online process, you will receive immediate notification of whether your agreement has
been approved.

• Use the Offer in Compromise Pre-Qualifier to see if

you can settle your tax debt for less than the full
amount you owe. For more information on the Offer in
Compromise program, go to IRS.gov/OIC.

Filing an amended return. You can now file Form
1040-X electronically with tax filing software to amend
2019 Forms 1040 and 1040-SR. To do so, you must have
e-filed your original 2019 return. Amended returns for all
prior years must be mailed. See Tips for taxpayers who
need to file an amended tax return and go to IRS.gov/
Form1040X for information and updates.

What Is TAS?
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. Their job is
to ensure that every taxpayer is treated fairly and that you
know and understand your rights under the Taxpayer Bill
of Rights.

What Can TAS Do For You?
TAS can help you resolve problems that you can’t resolve
with the IRS. And their service is free. If you qualify for
their assistance, you will be assigned to one advocate
who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help
you if:

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

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

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

How Can You Reach TAS?
TAS has offices in every state, the District of Columbia,
and Puerto Rico. Your local advocate’s number is in your
local directory and at TaxpayerAdvocate.IRS.gov/
Contact-Us. You can also call them at 877-777-4778.

Checking the status of your amended return. Go to
IRS.gov/WMAR to track the status of Form 1040-X amenPage 28

Publication 596 (2020)

How Else Does TAS Help Taxpayers?
TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
please report it to them at IRS.gov/SAMS.

TAS for Tax Professionals
TAS can provide a variety of information for tax professionals, including tax law updates and guidance, TAS programs, and ways to let TAS know about systemic problems you’ve seen in your practice.

to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can
provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or
a small fee for eligible taxpayers. To find a clinic near you,
visit
www.TaxpayerAdvocate.IRS.gov/about-us/LowIncome-Taxpayer-Clinics-LITC/ or see IRS Pub. 4134,
Low Income Taxpayer Clinic List.

Low Income Taxpayer Clinics (LITCs)
LITCs are independent from the IRS. LITCs represent individuals whose income is below a certain level and need

Publication 596 (2020)

Page 29

EIC Eligibility Checklist

Keep for Your Records

You may claim the EIC if you answer “Yes” to all the following questions.*
1. Is your AGI less than:
• $15,820 ($21,710 for married filing jointly) if you don't have a qualifying child,
• $41,756 ($47,646 for married filing jointly) if you have one qualifying child,
• $47,440 ($53,330 for married filing jointly) if you have two qualifying children, or
• $50,954 ($56,844 for married filing jointly) if you have more than two qualifying children?
(See Rule 1.)
2. Do you and your spouse each have a valid SSN that you got by the due date of your 2020 return (including
extensions)? (See Rule 2.)
3. Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3.)
Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing jointly.
(See Rule 4.)
4. Answer “Yes” if you aren't filing Form 2555. Otherwise, answer “No.” (See Rule 5.)
5. Is your investment income $3,650 or less? (See Rule 6.)
6. Is your total earned income at least $1 but less than:
• $15,820 ($21,710 for married filing jointly) if you don't have a qualifying child,
• $41,756 ($47,646 for married filing jointly) if you have one qualifying child,
• $47,440 ($53,330 for married filing jointly) if you have two qualifying children, or
• $50,954 ($56,844 for married filing jointly) if you have more than two qualifying children?
(See Rules 7 and 15.)
7. Answer “Yes” if (a) you aren't a qualifying child of another taxpayer or, (b) you are filing a joint return. Otherwise,
answer “No.” (See Rules 10 and 13.)
STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. If you don't have a
qualifying child or if another person is entitled to treat your child as a qualifying child under the
tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.*
8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child and have a valid
SSN that he or she got by the due date of your 2020 return (including extensions)? (See Rule 8.)
9. Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn't meet the tests to be a
qualifying child of any other person or, (b) your qualifying child meets the tests to be a qualifying child of another
person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in
Rule 9.
10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2020? (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.)

Yes No

*PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC. (If you have
more than one child, you can claim the EIC as long as you answer “Yes” to questions 1 through 7 and can answer “Yes” to
questions 8 and 9 for at least one child.) Remember to fill out Schedule EIC and attach it to your Form 1040. If you answered “Yes”
to questions 1 through 7 and “No” to question 8, answer questions 10 through 12 to see if you can claim the EIC without a
qualifying child.
PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can claim
the EIC.
If you answered “No” to any question that applies to you: You can’t claim the EIC.

Page 30

Publication 596 (2020)

2020 Earned Income Credit (EIC)
Table
Caution. This is not a tax table.
1. To find your credit, read
down the “At least - But
less than” columns and
find the line that includes
the amount you were told
to look up from your EIC
Worksheet.

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

And your filing status is—

If the amount you are
looking up from the
worksheet is—

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

Single, head of household, or
qualifying widow(er) and
the number of children you have is—

0
At least

2,400
2,450

But less
than

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

1

But less
than

2

3

0

1

3

186
189

825
842

970
990

1,091
1,114

And your filing status is–

Married filing jointly and you
have–

Your credit is–

2

Your credit is—

2,450
2,500

And your filing status is–
If the amount you
are looking up from
the worksheet is–

1

2

If the amount you
are looking up from
the worksheet is–

3

Your credit is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

But less
than

1

2

3

Married filing jointly and you
have–
0

Your credit is–

1

2

3

Your credit is–

$1
50
100
150

$50
100
150
200

$2
6
10
13

$9
26
43
60

$10
30
50
70

$11
34
56
79

$2
6
10
13

$9
26
43
60

$10
30
50
70

$11
34
56
79

2,800
2,850
2,900
2,950

2,850
2,900
2,950
3,000

216
220
224
228

961
978
995
1,012

1,130
1,150
1,170
1,190

1,271
1,294
1,316
1,339

216
220
224
228

961
978
995
1,012

1,130
1,150
1,170
1,190

1,271
1,294
1,316
1,339

200
250
300
350

250
300
350
400

17
21
25
29

77
94
111
128

90
110
130
150

101
124
146
169

17
21
25
29

77
94
111
128

90
110
130
150

101
124
146
169

3,000
3,050
3,100
3,150

3,050
3,100
3,150
3,200

231
235
239
243

1,029
1,046
1,063
1,080

1,210
1,230
1,250
1,270

1,361
1,384
1,406
1,429

231
235
239
243

1,029
1,046
1,063
1,080

1,210
1,230
1,250
1,270

1,361
1,384
1,406
1,429

400
450
500
550

450
500
550
600

33
36
40
44

145
162
179
196

170
190
210
230

191
214
236
259

33
36
40
44

145
162
179
196

170
190
210
230

191
214
236
259

3,200
3,250
3,300
3,350

3,250
3,300
3,350
3,400

247
251
254
258

1,097
1,114
1,131
1,148

1,290
1,310
1,330
1,350

1,451
1,474
1,496
1,519

247
251
254
258

1,097
1,114
1,131
1,148

1,290
1,310
1,330
1,350

1,451
1,474
1,496
1,519

600
650
700
750

650
700
750
800

48
52
55
59

213
230
247
264

250
270
290
310

281
304
326
349

48
52
55
59

213
230
247
264

250
270
290
310

281
304
326
349

3,400
3,450
3,500
3,550

3,450
3,500
3,550
3,600

262
266
270
273

1,165
1,182
1,199
1,216

1,370
1,390
1,410
1,430

1,541
1,564
1,586
1,609

262
266
270
273

1,165
1,182
1,199
1,216

1,370
1,390
1,410
1,430

1,541
1,564
1,586
1,609

800
850
900
950

850
900
950
1,000

63
67
71
75

281
298
315
332

330
350
370
390

371
394
416
439

63
67
71
75

281
298
315
332

330
350
370
390

371
394
416
439

3,600
3,650
3,700
3,750

3,650
3,700
3,750
3,800

277
281
285
289

1,233
1,250
1,267
1,284

1,450
1,470
1,490
1,510

1,631
1,654
1,676
1,699

277
281
285
289

1,233
1,250
1,267
1,284

1,450
1,470
1,490
1,510

1,631
1,654
1,676
1,699

1,000
1,050
1,100
1,150

1,050
1,100
1,150
1,200

78
82
86
90

349
366
383
400

410
430
450
470

461
484
506
529

78
82
86
90

349
366
383
400

410
430
450
470

461
484
506
529

3,800
3,850
3,900
3,950

3,850
3,900
3,950
4,000

293
296
300
304

1,301
1,318
1,335
1,352

1,530
1,550
1,570
1,590

1,721
1,744
1,766
1,789

293
296
300
304

1,301
1,318
1,335
1,352

1,530
1,550
1,570
1,590

1,721
1,744
1,766
1,789

1,200
1,250
1,300
1,350

1,250
1,300
1,350
1,400

94
98
101
105

417
434
451
468

490
510
530
550

551
574
596
619

94
98
101
105

417
434
451
468

490
510
530
550

551
574
596
619

4,000
4,050
4,100
4,150

4,050
4,100
4,150
4,200

308
312
316
319

1,369
1,386
1,403
1,420

1,610
1,630
1,650
1,670

1,811
1,834
1,856
1,879

308
312
316
319

1,369
1,386
1,403
1,420

1,610
1,630
1,650
1,670

1,811
1,834
1,856
1,879

1,400
1,450
1,500
1,550

1,450
1,500
1,550
1,600

109
113
117
120

485
502
519
536

570
590
610
630

641
664
686
709

109
113
117
120

485
502
519
536

570
590
610
630

641
664
686
709

4,200
4,250
4,300
4,350

4,250
4,300
4,350
4,400

323
327
331
335

1,437
1,454
1,471
1,488

1,690
1,710
1,730
1,750

1,901
1,924
1,946
1,969

323
327
331
335

1,437
1,454
1,471
1,488

1,690
1,710
1,730
1,750

1,901
1,924
1,946
1,969

1,600
1,650
1,700
1,750

1,650
1,700
1,750
1,800

124
128
132
136

553
570
587
604

650
670
690
710

731
754
776
799

124
128
132
136

553
570
587
604

650
670
690
710

731
754
776
799

4,400
4,450
4,500
4,550

4,450
4,500
4,550
4,600

339
342
346
350

1,505
1,522
1,539
1,556

1,770
1,790
1,810
1,830

1,991
2,014
2,036
2,059

339
342
346
350

1,505
1,522
1,539
1,556

1,770
1,790
1,810
1,830

1,991
2,014
2,036
2,059

1,800
1,850
1,900
1,950

1,850
1,900
1,950
2,000

140
143
147
151

621
638
655
672

730
750
770
790

821
844
866
889

140
143
147
151

621
638
655
672

730
750
770
790

821
844
866
889

4,600
4,650
4,700
4,750

4,650
4,700
4,750
4,800

354
358
361
365

1,573
1,590
1,607
1,624

1,850
1,870
1,890
1,910

2,081
2,104
2,126
2,149

354
358
361
365

1,573
1,590
1,607
1,624

1,850
1,870
1,890
1,910

2,081
2,104
2,126
2,149

2,000
2,050
2,100
2,150

2,050
2,100
2,150
2,200

155
159
163
166

689
706
723
740

810
830
850
870

911
934
956
979

155
159
163
166

689
706
723
740

810
830
850
870

911
934
956
979

4,800
4,850
4,900
4,950

4,850
4,900
4,950
5,000

369
373
377
381

1,641
1,658
1,675
1,692

1,930
1,950
1,970
1,990

2,171
2,194
2,216
2,239

369
373
377
381

1,641
1,658
1,675
1,692

1,930
1,950
1,970
1,990

2,171
2,194
2,216
2,239

2,200
2,250
2,300
2,350

2,250
2,300
2,350
2,400

170
174
178
182

757
774
791
808

890
910
930
950

1,001
1,024
1,046
1,069

170
174
178
182

757
774
791
808

890
910
930
950

1,001
1,024
1,046
1,069

5,000
5,050
5,100
5,150

5,050
5,100
5,150
5,200

384
388
392
396

1,709
1,726
1,743
1,760

2,010
2,030
2,050
2,070

2,261
2,284
2,306
2,329

384
388
392
396

1,709
1,726
1,743
1,760

2,010
2,030
2,050
2,070

2,261
2,284
2,306
2,329

2,400
2,450
2,500
2,550

2,450
2,500
2,550
2,600

186
189
193
197

825
842
859
876

970
990
1,010
1,030

1,091
1,114
1,136
1,159

186
189
193
197

825
842
859
876

970
990
1,010
1,030

1,091
1,114
1,136
1,159

5,200
5,250
5,300
5,350

5,250
5,300
5,350
5,400

400
404
407
411

1,777
1,794
1,811
1,828

2,090
2,110
2,130
2,150

2,351
2,374
2,396
2,419

400
404
407
411

1,777
1,794
1,811
1,828

2,090
2,110
2,130
2,150

2,351
2,374
2,396
2,419

2,600
2,650
2,700
2,750

2,650
2,700
2,750
2,800

201
205
208
212

893
910
927
944

1,050
1,070
1,090
1,110

1,181
1,204
1,226
1,249

201
205
208
212

893
910
927
944

1,050
1,070
1,090
1,110

1,181
1,204
1,226
1,249

5,400
5,450
5,500
5,550

5,450
5,500
5,550
5,600

415
419
423
426

1,845
1,862
1,879
1,896

2,170
2,190
2,210
2,230

2,441
2,464
2,486
2,509

415
419
423
426

1,845
1,862
1,879
1,896

2,170
2,190
2,210
2,230

2,441
2,464
2,486
2,509

(Continued)

Publication 596 (2020)

Page 31

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

But less
than

1

2

3

And your filing status is–

Married filing jointly and you
have–
0

Your credit is–

1

2

If the amount you
are looking up from
the worksheet is–

3

Your credit is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

But less
than

1

2

3

Married filing jointly and you
have–
0

Your credit is–

1

2

3

Your credit is–

5,600
5,650
5,700
5,750

5,650
5,700
5,750
5,800

430
434
438
442

1,913
1,930
1,947
1,964

2,250
2,270
2,290
2,310

2,531
2,554
2,576
2,599

430
434
438
442

1,913
1,930
1,947
1,964

2,250
2,270
2,290
2,310

2,531
2,554
2,576
2,599

9,200
9,250
9,300
9,350

9,250
9,300
9,350
9,400

505
501
497
493

3,137
3,154
3,171
3,188

3,690
3,710
3,730
3,750

4,151
4,174
4,196
4,219

538
538
538
538

3,137
3,154
3,171
3,188

3,690
3,710
3,730
3,750

4,151
4,174
4,196
4,219

5,800
5,850
5,900
5,950

5,850
5,900
5,950
6,000

446
449
453
457

1,981
1,998
2,015
2,032

2,330
2,350
2,370
2,390

2,621
2,644
2,666
2,689

446
449
453
457

1,981
1,998
2,015
2,032

2,330
2,350
2,370
2,390

2,621
2,644
2,666
2,689

9,400
9,450
9,500
9,550

9,450
9,500
9,550
9,600

489
485
482
478

3,205
3,222
3,239
3,256

3,770
3,790
3,810
3,830

4,241
4,264
4,286
4,309

538
538
538
538

3,205
3,222
3,239
3,256

3,770
3,790
3,810
3,830

4,241
4,264
4,286
4,309

6,000
6,050
6,100
6,150

6,050
6,100
6,150
6,200

461
465
469
472

2,049
2,066
2,083
2,100

2,410
2,430
2,450
2,470

2,711
2,734
2,756
2,779

461
465
469
472

2,049
2,066
2,083
2,100

2,410
2,430
2,450
2,470

2,711
2,734
2,756
2,779

9,600
9,650
9,700
9,750

9,650
9,700
9,750
9,800

474
470
466
462

3,273
3,290
3,307
3,324

3,850
3,870
3,890
3,910

4,331
4,354
4,376
4,399

538
538
538
538

3,273
3,290
3,307
3,324

3,850
3,870
3,890
3,910

4,331
4,354
4,376
4,399

6,200
6,250
6,300
6,350

6,250
6,300
6,350
6,400

476
480
484
488

2,117
2,134
2,151
2,168

2,490
2,510
2,530
2,550

2,801
2,824
2,846
2,869

476
480
484
488

2,117
2,134
2,151
2,168

2,490
2,510
2,530
2,550

2,801
2,824
2,846
2,869

9,800
9,850
9,900
9,950

9,850
9,900
9,950
10,000

459
455
451
447

3,341
3,358
3,375
3,392

3,930
3,950
3,970
3,990

4,421
4,444
4,466
4,489

538
538
538
538

3,341
3,358
3,375
3,392

3,930
3,950
3,970
3,990

4,421
4,444
4,466
4,489

6,400
6,450
6,500
6,550

6,450
6,500
6,550
6,600

492
495
499
503

2,185
2,202
2,219
2,236

2,570
2,590
2,610
2,630

2,891
2,914
2,936
2,959

492
495
499
503

2,185
2,202
2,219
2,236

2,570
2,590
2,610
2,630

2,891
2,914
2,936
2,959

10,000
10,050
10,100
10,150

10,050
10,100
10,150
10,200

443
439
436
432

3,409
3,426
3,443
3,460

4,010
4,030
4,050
4,070

4,511
4,534
4,556
4,579

538
538
538
538

3,409
3,426
3,443
3,460

4,010
4,030
4,050
4,070

4,511
4,534
4,556
4,579

6,600
6,650
6,700
6,750

6,650
6,700
6,750
6,800

507
511
514
518

2,253
2,270
2,287
2,304

2,650
2,670
2,690
2,710

2,981
3,004
3,026
3,049

507
511
514
518

2,253
2,270
2,287
2,304

2,650
2,670
2,690
2,710

2,981
3,004
3,026
3,049

10,200
10,250
10,300
10,350

10,250
10,300
10,350
10,400

428
424
420
417

3,477
3,494
3,511
3,528

4,090
4,110
4,130
4,150

4,601
4,624
4,646
4,669

538
538
538
538

3,477
3,494
3,511
3,528

4,090
4,110
4,130
4,150

4,601
4,624
4,646
4,669

6,800
6,850
6,900
6,950

6,850
6,900
6,950
7,000

522
526
530
534

2,321
2,338
2,355
2,372

2,730
2,750
2,770
2,790

3,071
3,094
3,116
3,139

522
526
530
534

2,321
2,338
2,355
2,372

2,730
2,750
2,770
2,790

3,071
3,094
3,116
3,139

10,400
10,450
10,500
10,550

10,450
10,500
10,550
10,600

413
409
405
401

3,545
3,562
3,584
3,584

4,170
4,190
4,210
4,230

4,691
4,714
4,736
4,759

538
538
538
538

3,545
3,562
3,584
3,584

4,170
4,190
4,210
4,230

4,691
4,714
4,736
4,759

7,000
7,050
7,100
7,150

7,050
7,100
7,150
7,200

538
538
538
538

2,389
2,406
2,423
2,440

2,810
2,830
2,850
2,870

3,161
3,184
3,206
3,229

538
538
538
538

2,389
2,406
2,423
2,440

2,810
2,830
2,850
2,870

3,161
3,184
3,206
3,229

10,600
10,650
10,700
10,750

10,650
10,700
10,750
10,800

397
394
390
386

3,584
3,584
3,584
3,584

4,250
4,270
4,290
4,310

4,781
4,804
4,826
4,849

538
538
538
538

3,584
3,584
3,584
3,584

4,250
4,270
4,290
4,310

4,781
4,804
4,826
4,849

7,200
7,250
7,300
7,350

7,250
7,300
7,350
7,400

538
538
538
538

2,457
2,474
2,491
2,508

2,890
2,910
2,930
2,950

3,251
3,274
3,296
3,319

538
538
538
538

2,457
2,474
2,491
2,508

2,890
2,910
2,930
2,950

3,251
3,274
3,296
3,319

10,800
10,850
10,900
10,950

10,850
10,900
10,950
11,000

382
378
374
371

3,584
3,584
3,584
3,584

4,330
4,350
4,370
4,390

4,871
4,894
4,916
4,939

538
538
538
538

3,584
3,584
3,584
3,584

4,330
4,350
4,370
4,390

4,871
4,894
4,916
4,939

7,400
7,450
7,500
7,550

7,450
7,500
7,550
7,600

538
538
538
538

2,525
2,542
2,559
2,576

2,970
2,990
3,010
3,030

3,341
3,364
3,386
3,409

538
538
538
538

2,525
2,542
2,559
2,576

2,970
2,990
3,010
3,030

3,341
3,364
3,386
3,409

11,000
11,050
11,100
11,150

11,050
11,100
11,150
11,200

367
363
359
355

3,584
3,584
3,584
3,584

4,410
4,430
4,450
4,470

4,961
4,984
5,006
5,029

538
538
538
538

3,584
3,584
3,584
3,584

4,410
4,430
4,450
4,470

4,961
4,984
5,006
5,029

7,600
7,650
7,700
7,750

7,650
7,700
7,750
7,800

538
538
538
538

2,593
2,610
2,627
2,644

3,050
3,070
3,090
3,110

3,431
3,454
3,476
3,499

538
538
538
538

2,593
2,610
2,627
2,644

3,050
3,070
3,090
3,110

3,431
3,454
3,476
3,499

11,200
11,250
11,300
11,350

11,250
11,300
11,350
11,400

352
348
344
340

3,584
3,584
3,584
3,584

4,490
4,510
4,530
4,550

5,051
5,074
5,096
5,119

538
538
538
538

3,584
3,584
3,584
3,584

4,490
4,510
4,530
4,550

5,051
5,074
5,096
5,119

7,800
7,850
7,900
7,950

7,850
7,900
7,950
8,000

538
538
538
538

2,661
2,678
2,695
2,712

3,130
3,150
3,170
3,190

3,521
3,544
3,566
3,589

538
538
538
538

2,661
2,678
2,695
2,712

3,130
3,150
3,170
3,190

3,521
3,544
3,566
3,589

11,400
11,450
11,500
11,550

11,450
11,500
11,550
11,600

336
332
329
325

3,584
3,584
3,584
3,584

4,570
4,590
4,610
4,630

5,141
5,164
5,186
5,209

538
538
538
538

3,584
3,584
3,584
3,584

4,570
4,590
4,610
4,630

5,141
5,164
5,186
5,209

8,000
8,050
8,100
8,150

8,050
8,100
8,150
8,200

538
538
538
538

2,729
2,746
2,763
2,780

3,210
3,230
3,250
3,270

3,611
3,634
3,656
3,679

538
538
538
538

2,729
2,746
2,763
2,780

3,210
3,230
3,250
3,270

3,611
3,634
3,656
3,679

11,600
11,650
11,700
11,750

11,650
11,700
11,750
11,800

321
317
313
309

3,584
3,584
3,584
3,584

4,650
4,670
4,690
4,710

5,231
5,254
5,276
5,299

538
538
538
538

3,584
3,584
3,584
3,584

4,650
4,670
4,690
4,710

5,231
5,254
5,276
5,299

8,200
8,250
8,300
8,350

8,250
8,300
8,350
8,400

538
538
538
538

2,797
2,814
2,831
2,848

3,290
3,310
3,330
3,350

3,701
3,724
3,746
3,769

538
538
538
538

2,797
2,814
2,831
2,848

3,290
3,310
3,330
3,350

3,701
3,724
3,746
3,769

11,800
11,850
11,900
11,950

11,850
11,900
11,950
12,000

306
302
298
294

3,584
3,584
3,584
3,584

4,730
4,750
4,770
4,790

5,321
5,344
5,366
5,389

538
538
538
538

3,584
3,584
3,584
3,584

4,730
4,750
4,770
4,790

5,321
5,344
5,366
5,389

8,400
8,450
8,500
8,550

8,450
8,500
8,550
8,600

538
538
538
538

2,865
2,882
2,899
2,916

3,370
3,390
3,410
3,430

3,791
3,814
3,836
3,859

538
538
538
538

2,865
2,882
2,899
2,916

3,370
3,390
3,410
3,430

3,791
3,814
3,836
3,859

12,000
12,050
12,100
12,150

12,050
12,100
12,150
12,200

290
286
283
279

3,584
3,584
3,584
3,584

4,810
4,830
4,850
4,870

5,411
5,434
5,456
5,479

538
538
538
538

3,584
3,584
3,584
3,584

4,810
4,830
4,850
4,870

5,411
5,434
5,456
5,479

8,600
8,650
8,700
8,750

8,650
8,700
8,750
8,800

538
538
538
538

2,933
2,950
2,967
2,984

3,450
3,470
3,490
3,510

3,881
3,904
3,926
3,949

538
538
538
538

2,933
2,950
2,967
2,984

3,450
3,470
3,490
3,510

3,881
3,904
3,926
3,949

12,200
12,250
12,300
12,350

12,250
12,300
12,350
12,400

275
271
267
264

3,584
3,584
3,584
3,584

4,890
4,910
4,930
4,950

5,501
5,524
5,546
5,569

538
538
538
538

3,584
3,584
3,584
3,584

4,890
4,910
4,930
4,950

5,501
5,524
5,546
5,569

8,800
8,850
8,900
8,950

8,850
8,900
8,950
9,000

535
531
527
524

3,001
3,018
3,035
3,052

3,530
3,550
3,570
3,590

3,971
3,994
4,016
4,039

538
538
538
538

3,001
3,018
3,035
3,052

3,530
3,550
3,570
3,590

3,971
3,994
4,016
4,039

12,400
12,450
12,500
12,550

12,450
12,500
12,550
12,600

260
256
252
248

3,584
3,584
3,584
3,584

4,970
4,990
5,010
5,030

5,591
5,614
5,636
5,659

538
538
538
538

3,584
3,584
3,584
3,584

4,970
4,990
5,010
5,030

5,591
5,614
5,636
5,659

9,000
9,050
9,100
9,150

9,050
9,100
9,150
9,200

520
516
512
508

3,069
3,086
3,103
3,120

3,610
3,630
3,650
3,670

4,061
4,084
4,106
4,129

538
538
538
538

3,069
3,086
3,103
3,120

3,610
3,630
3,650
3,670

4,061
4,084
4,106
4,129

12,600
12,650
12,700
12,750

12,650
12,700
12,750
12,800

244
241
237
233

3,584
3,584
3,584
3,584

5,050
5,070
5,090
5,110

5,681
5,704
5,726
5,749

538
538
538
538

3,584
3,584
3,584
3,584

5,050
5,070
5,090
5,110

5,681
5,704
5,726
5,749

(Continued)

Page 32

Publication 596 (2020)

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

*

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

Your credit is–

1

2

If the amount you
are looking up from
the worksheet is–

3

Your credit is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

Your credit is–

1

2

3

Your credit is–

12,800
12,850
12,900
12,950

12,850
12,900
12,950
13,000

229
225
221
218

3,584
3,584
3,584
3,584

5,130
5,150
5,170
5,190

5,771
5,794
5,816
5,839

538
538
538
538

3,584
3,584
3,584
3,584

5,130
5,150
5,170
5,190

5,771
5,794
5,816
5,839

16,000
16,050
16,100
16,150

16,050
16,100
16,150
16,200

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

435
431
427
423

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

13,000
13,050
13,100
13,150

13,050
13,100
13,150
13,200

214
210
206
202

3,584
3,584
3,584
3,584

5,210
5,230
5,250
5,270

5,861
5,884
5,906
5,929

538
538
538
538

3,584
3,584
3,584
3,584

5,210
5,230
5,250
5,270

5,861
5,884
5,906
5,929

16,200
16,250
16,300
16,350

16,250
16,300
16,350
16,400

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

420
416
412
408

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

13,200
13,250
13,300
13,350

13,250
13,300
13,350
13,400

199
195
191
187

3,584
3,584
3,584
3,584

5,290
5,310
5,330
5,350

5,951
5,974
5,996
6,019

538
538
538
538

3,584
3,584
3,584
3,584

5,290
5,310
5,330
5,350

5,951
5,974
5,996
6,019

16,400
16,450
16,500
16,550

16,450
16,500
16,550
16,600

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

404
400
397
393

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

13,400
13,450
13,500
13,550

13,450
13,500
13,550
13,600

183
179
176
172

3,584
3,584
3,584
3,584

5,370
5,390
5,410
5,430

6,041
6,064
6,086
6,109

538
538
538
538

3,584
3,584
3,584
3,584

5,370
5,390
5,410
5,430

6,041
6,064
6,086
6,109

16,600
16,650
16,700
16,750

16,650
16,700
16,750
16,800

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

389
385
381
378

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

13,600
13,650
13,700
13,750

13,650
13,700
13,750
13,800

168
164
160
156

3,584
3,584
3,584
3,584

5,450
5,470
5,490
5,510

6,131
6,154
6,176
6,199

538
538
538
538

3,584
3,584
3,584
3,584

5,450
5,470
5,490
5,510

6,131
6,154
6,176
6,199

16,800
16,850
16,900
16,950

16,850
16,900
16,950
17,000

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

374
370
366
362

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

13,800
13,850
13,900
13,950

13,850
13,900
13,950
14,000

153
149
145
141

3,584
3,584
3,584
3,584

5,530
5,550
5,570
5,590

6,221
6,244
6,266
6,289

538
538
538
538

3,584
3,584
3,584
3,584

5,530
5,550
5,570
5,590

6,221
6,244
6,266
6,289

17,000
17,050
17,100
17,150

17,050
17,100
17,150
17,200

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

358
355
351
347

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

14,000
14,050
14,100
14,150

14,050
14,100
14,150
14,200

137
133
130
126

3,584
3,584
3,584
3,584

5,610
5,630
5,650
5,670

6,311
6,334
6,356
6,379

538
538
538
538

3,584
3,584
3,584
3,584

5,610
5,630
5,650
5,670

6,311
6,334
6,356
6,379

17,200
17,250
17,300
17,350

17,250
17,300
17,350
17,400

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

343
339
335
332

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

14,200
14,250
14,300
14,350

14,250
14,300
14,350
14,400

122
118
114
111

3,584
3,584
3,584
3,584

5,690
5,710
5,730
5,750

6,401
6,424
6,446
6,469

538
538
538
538

3,584
3,584
3,584
3,584

5,690
5,710
5,730
5,750

6,401
6,424
6,446
6,469

17,400
17,450
17,500
17,550

17,450
17,500
17,550
17,600

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

328
324
320
316

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

14,400
14,450
14,500
14,550

14,450
14,500
14,550
14,600

107
103
99
95

3,584
3,584
3,584
3,584

5,770
5,790
5,810
5,830

6,491
6,514
6,536
6,559

538
538
538
538

3,584
3,584
3,584
3,584

5,770
5,790
5,810
5,830

6,491
6,514
6,536
6,559

17,600
17,650
17,700
17,750

17,650
17,700
17,750
17,800

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

313
309
305
301

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

14,600
14,650
14,700
14,750

14,650
14,700
14,750
14,800

91
88
84
80

3,584
3,584
3,584
3,584

5,850
5,870
5,890
5,910

6,581
6,604
6,626
6,649

538
538
534
531

3,584
3,584
3,584
3,584

5,850
5,870
5,890
5,910

6,581
6,604
6,626
6,649

17,800
17,850
17,900
17,950

17,850
17,900
17,950
18,000

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

297
293
290
286

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

14,800
14,850
14,900
14,950

14,850
14,900
14,950
15,000

76
72
68
65

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

527
523
519
515

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

18,000
18,050
18,100
18,150

18,050
18,100
18,150
18,200

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

282
278
274
270

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

15,000
15,050
15,100
15,150

15,050
15,100
15,150
15,200

61
57
53
49

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

511
508
504
500

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

18,200
18,250
18,300
18,350

18,250
18,300
18,350
18,400

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

267
263
259
255

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

15,200
15,250
15,300
15,350

15,250
15,300
15,350
15,400

46
42
38
34

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

496
492
488
485

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

18,400
18,450
18,500
18,550

18,450
18,500
18,550
18,600

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

251
247
244
240

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

15,400
15,450
15,500
15,550

15,450
15,500
15,550
15,600

30
26
23
19

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

481
477
473
469

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

18,600
18,650
18,700
18,750

18,650
18,700
18,750
18,800

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

236
232
228
225

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

15,600
15,650
15,700
15,750

15,650
15,700
15,750
15,800

15
11
7
3

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

466
462
458
454

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

18,800
18,850
18,900
18,950

18,850
18,900
18,950
19,000

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

221
217
213
209

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

15,800
15,850
15,900
15,950

15,850
15,900
15,950
16,000

*
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

450
446
443
439

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

19,000
19,050
19,100
19,150

19,050
19,100
19,150
19,200

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

205
202
198
194

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

If the amount you are looking up from the worksheet is at least $15,800 but less than $15,820, and you have no qualifying children, your credit is $1.
If the amount you are looking up from the worksheet is $15,820 or more, and you have no qualifying children, you can’t take the credit.

(Continued)

Publication 596 (2020)

Page 33

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

*

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Your credit is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

19,200
19,250
19,300
19,350

19,250
19,300
19,350
19,400

0
0
0
0

3,584
3,584
3,584
3,576

5,920
5,920
5,920
5,911

6,660
6,660
6,660
6,651

190
186
182
179

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

22,400
22,450
22,500
22,550

22,450
22,500
22,550
22,600

0
0
0
0

3,089
3,081
3,073
3,065

5,268
5,258
5,247
5,237

6,008
5,998
5,987
5,977

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

19,400
19,450
19,500
19,550

19,450
19,500
19,550
19,600

0
0
0
0

3,568
3,560
3,552
3,544

5,900
5,889
5,879
5,868

6,640
6,629
6,619
6,608

175
171
167
163

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

22,600
22,650
22,700
22,750

22,650
22,700
22,750
22,800

0
0
0
0

3,057
3,049
3,041
3,033

5,226
5,216
5,205
5,194

5,966
5,956
5,945
5,934

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

19,600
19,650
19,700
19,750

19,650
19,700
19,750
19,800

0
0
0
0

3,536
3,528
3,520
3,512

5,858
5,847
5,837
5,826

6,598
6,587
6,577
6,566

160
156
152
148

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

22,800
22,850
22,900
22,950

22,850
22,900
22,950
23,000

0
0
0
0

3,025
3,017
3,009
3,001

5,184
5,173
5,163
5,152

5,924
5,913
5,903
5,892

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

19,800
19,850
19,900
19,950

19,850
19,900
19,950
20,000

0
0
0
0

3,504
3,497
3,489
3,481

5,816
5,805
5,795
5,784

6,556
6,545
6,535
6,524

144
140
137
133

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

23,000
23,050
23,100
23,150

23,050
23,100
23,150
23,200

0
0
0
0

2,993
2,985
2,977
2,969

5,142
5,131
5,121
5,110

5,882
5,871
5,861
5,850

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

20,000
20,050
20,100
20,150

20,050
20,100
20,150
20,200

0
0
0
0

3,473
3,465
3,457
3,449

5,774
5,763
5,753
5,742

6,514
6,503
6,493
6,482

129
125
121
117

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

23,200
23,250
23,300
23,350

23,250
23,300
23,350
23,400

0
0
0
0

2,961
2,953
2,945
2,937

5,100
5,089
5,079
5,068

5,840
5,829
5,819
5,808

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

20,200
20,250
20,300
20,350

20,250
20,300
20,350
20,400

0
0
0
0

3,441
3,433
3,425
3,417

5,732
5,721
5,710
5,700

6,472
6,461
6,450
6,440

114
110
106
102

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

23,400
23,450
23,500
23,550

23,450
23,500
23,550
23,600

0
0
0
0

2,929
2,921
2,913
2,905

5,058
5,047
5,037
5,026

5,798
5,787
5,777
5,766

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

20,400
20,450
20,500
20,550

20,450
20,500
20,550
20,600

0
0
0
0

3,409
3,401
3,393
3,385

5,689
5,679
5,668
5,658

6,429
6,419
6,408
6,398

98
94
91
87

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

23,600
23,650
23,700
23,750

23,650
23,700
23,750
23,800

0
0
0
0

2,897
2,889
2,881
2,873

5,015
5,005
4,994
4,984

5,755
5,745
5,734
5,724

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

20,600
20,650
20,700
20,750

20,650
20,700
20,750
20,800

0
0
0
0

3,377
3,369
3,361
3,353

5,647
5,637
5,626
5,616

6,387
6,377
6,366
6,356

83
79
75
72

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

23,800
23,850
23,900
23,950

23,850
23,900
23,950
24,000

0
0
0
0

2,865
2,857
2,849
2,841

4,973
4,963
4,952
4,942

5,713
5,703
5,692
5,682

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

20,800
20,850
20,900
20,950

20,850
20,900
20,950
21,000

0
0
0
0

3,345
3,337
3,329
3,321

5,605
5,595
5,584
5,574

6,345
6,335
6,324
6,314

68
64
60
56

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

24,000
24,050
24,100
24,150

24,050
24,100
24,150
24,200

0
0
0
0

2,833
2,825
2,817
2,809

4,931
4,921
4,910
4,900

5,671
5,661
5,650
5,640

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

21,000
21,050
21,100
21,150

21,050
21,100
21,150
21,200

0
0
0
0

3,313
3,305
3,297
3,289

5,563
5,553
5,542
5,531

6,303
6,293
6,282
6,271

52
49
45
41

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

24,200
24,250
24,300
24,350

24,250
24,300
24,350
24,400

0
0
0
0

2,801
2,793
2,785
2,777

4,889
4,879
4,868
4,858

5,629
5,619
5,608
5,598

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

21,200
21,250
21,300
21,350

21,250
21,300
21,350
21,400

0
0
0
0

3,281
3,273
3,265
3,257

5,521
5,510
5,500
5,489

6,261
6,250
6,240
6,229

37
33
29
26

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

24,400
24,450
24,500
24,550

24,450
24,500
24,550
24,600

0
0
0
0

2,769
2,761
2,753
2,745

4,847
4,836
4,826
4,815

5,587
5,576
5,566
5,555

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

21,400
21,450
21,500
21,550

21,450
21,500
21,550
21,600

0
0
0
0

3,249
3,241
3,233
3,225

5,479
5,468
5,458
5,447

6,219
6,208
6,198
6,187

22
18
14
10

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

24,600
24,650
24,700
24,750

24,650
24,700
24,750
24,800

0
0
0
0

2,737
2,729
2,721
2,713

4,805
4,794
4,784
4,773

5,545
5,534
5,524
5,513

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

21,600
21,650
21,700
21,750

21,650
21,700
21,750
21,800

0
0
0
0

3,217
3,209
3,201
3,193

5,437
5,426
5,416
5,405

6,177
6,166
6,156
6,145

7
3
*
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

24,800
24,850
24,900
24,950

24,850
24,900
24,950
25,000

0
0
0
0

2,705
2,698
2,690
2,682

4,763
4,752
4,742
4,731

5,503
5,492
5,482
5,471

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

21,800
21,850
21,900
21,950

21,850
21,900
21,950
22,000

0
0
0
0

3,185
3,177
3,169
3,161

5,395
5,384
5,373
5,363

6,135
6,124
6,113
6,103

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

25,000
25,050
25,100
25,150

25,050
25,100
25,150
25,200

0
0
0
0

2,674
2,666
2,658
2,650

4,721
4,710
4,700
4,689

5,461
5,450
5,440
5,429

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

22,000
22,050
22,100
22,150

22,050
22,100
22,150
22,200

0
0
0
0

3,153
3,145
3,137
3,129

5,352
5,342
5,331
5,321

6,092
6,082
6,071
6,061

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

25,200
25,250
25,300
25,350

25,250
25,300
25,350
25,400

0
0
0
0

2,642
2,634
2,626
2,618

4,679
4,668
4,657
4,647

5,419
5,408
5,397
5,387

0
0
0
0

3,584
3,575
3,567
3,559

5,920
5,908
5,898
5,887

6,660
6,648
6,638
6,627

22,200
22,250
22,300
22,350

22,250
22,300
22,350
22,400

0
0
0
0

3,121
3,113
3,105
3,097

5,310
5,300
5,289
5,279

6,050
6,040
6,029
6,019

0
0
0
0

3,584
3,584
3,584
3,584

5,920
5,920
5,920
5,920

6,660
6,660
6,660
6,660

25,400
25,450
25,500
25,550

25,450
25,500
25,550
25,600

0
0
0
0

2,610
2,602
2,594
2,586

4,636
4,626
4,615
4,605

5,376
5,366
5,355
5,345

0
0
0
0

3,551
3,543
3,535
3,527

5,877
5,866
5,856
5,845

6,617
6,606
6,596
6,585

If the amount you are looking up from the worksheet is at least $21,700 but less than $21,710, and you have no qualifying children, your credit is $0.
If the amount you are looking up from the worksheet is $21,710 or more, and you have no qualifying children, you can’t take the credit.

(Continued)

Page 34

Publication 596 (2020)

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Your credit is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

25,600
25,650
25,700
25,750

25,650
25,700
25,750
25,800

0
0
0
0

2,578
2,570
2,562
2,554

4,594
4,584
4,573
4,563

5,334
5,324
5,313
5,303

0
0
0
0

3,519
3,511
3,503
3,495

5,835
5,824
5,814
5,803

6,575
6,564
6,554
6,543

29,200
29,250
29,300
29,350

29,250
29,300
29,350
29,400

0
0
0
0

2,002
1,994
1,986
1,978

3,836
3,826
3,815
3,805

4,576
4,566
4,555
4,545

0
0
0
0

2,944
2,936
2,928
2,920

5,077
5,066
5,055
5,045

5,817
5,806
5,795
5,785

25,800
25,850
25,900
25,950

25,850
25,900
25,950
26,000

0
0
0
0

2,546
2,538
2,530
2,522

4,552
4,542
4,531
4,521

5,292
5,282
5,271
5,261

0
0
0
0

3,487
3,479
3,471
3,463

5,793
5,782
5,772
5,761

6,533
6,522
6,512
6,501

29,400
29,450
29,500
29,550

29,450
29,500
29,550
29,600

0
0
0
0

1,970
1,962
1,954
1,946

3,794
3,783
3,773
3,762

4,534
4,523
4,513
4,502

0
0
0
0

2,912
2,904
2,896
2,888

5,034
5,024
5,013
5,003

5,774
5,764
5,753
5,743

26,000
26,050
26,100
26,150

26,050
26,100
26,150
26,200

0
0
0
0

2,514
2,506
2,498
2,490

4,510
4,500
4,489
4,478

5,250
5,240
5,229
5,218

0
0
0
0

3,455
3,447
3,439
3,431

5,750
5,740
5,729
5,719

6,490
6,480
6,469
6,459

29,600
29,650
29,700
29,750

29,650
29,700
29,750
29,800

0
0
0
0

1,938
1,930
1,922
1,914

3,752
3,741
3,731
3,720

4,492
4,481
4,471
4,460

0
0
0
0

2,880
2,872
2,864
2,856

4,992
4,982
4,971
4,961

5,732
5,722
5,711
5,701

26,200
26,250
26,300
26,350

26,250
26,300
26,350
26,400

0
0
0
0

2,482
2,474
2,466
2,458

4,468
4,457
4,447
4,436

5,208
5,197
5,187
5,176

0
0
0
0

3,423
3,415
3,407
3,399

5,708
5,698
5,687
5,677

6,448
6,438
6,427
6,417

29,800
29,850
29,900
29,950

29,850
29,900
29,950
30,000

0
0
0
0

1,906
1,899
1,891
1,883

3,710
3,699
3,689
3,678

4,450
4,439
4,429
4,418

0
0
0
0

2,848
2,840
2,832
2,824

4,950
4,940
4,929
4,919

5,690
5,680
5,669
5,659

26,400
26,450
26,500
26,550

26,450
26,500
26,550
26,600

0
0
0
0

2,450
2,442
2,434
2,426

4,426
4,415
4,405
4,394

5,166
5,155
5,145
5,134

0
0
0
0

3,391
3,383
3,375
3,367

5,666
5,656
5,645
5,635

6,406
6,396
6,385
6,375

30,000
30,050
30,100
30,150

30,050
30,100
30,150
30,200

0
0
0
0

1,875
1,867
1,859
1,851

3,668
3,657
3,647
3,636

4,408
4,397
4,387
4,376

0
0
0
0

2,816
2,808
2,800
2,792

4,908
4,898
4,887
4,876

5,648
5,638
5,627
5,616

26,600
26,650
26,700
26,750

26,650
26,700
26,750
26,800

0
0
0
0

2,418
2,410
2,402
2,394

4,384
4,373
4,363
4,352

5,124
5,113
5,103
5,092

0
0
0
0

3,359
3,351
3,343
3,335

5,624
5,614
5,603
5,593

6,364
6,354
6,343
6,333

30,200
30,250
30,300
30,350

30,250
30,300
30,350
30,400

0
0
0
0

1,843
1,835
1,827
1,819

3,626
3,615
3,604
3,594

4,366
4,355
4,344
4,334

0
0
0
0

2,784
2,776
2,768
2,760

4,866
4,855
4,845
4,834

5,606
5,595
5,585
5,574

26,800
26,850
26,900
26,950

26,850
26,900
26,950
27,000

0
0
0
0

2,386
2,378
2,370
2,362

4,342
4,331
4,320
4,310

5,082
5,071
5,060
5,050

0
0
0
0

3,327
3,319
3,311
3,303

5,582
5,571
5,561
5,550

6,322
6,311
6,301
6,290

30,400
30,450
30,500
30,550

30,450
30,500
30,550
30,600

0
0
0
0

1,811
1,803
1,795
1,787

3,583
3,573
3,562
3,552

4,323
4,313
4,302
4,292

0
0
0
0

2,752
2,744
2,736
2,728

4,824
4,813
4,803
4,792

5,564
5,553
5,543
5,532

27,000
27,050
27,100
27,150

27,050
27,100
27,150
27,200

0
0
0
0

2,354
2,346
2,338
2,330

4,299
4,289
4,278
4,268

5,039
5,029
5,018
5,008

0
0
0
0

3,295
3,287
3,279
3,271

5,540
5,529
5,519
5,508

6,280
6,269
6,259
6,248

30,600
30,650
30,700
30,750

30,650
30,700
30,750
30,800

0
0
0
0

1,779
1,771
1,763
1,755

3,541
3,531
3,520
3,510

4,281
4,271
4,260
4,250

0
0
0
0

2,720
2,712
2,704
2,696

4,782
4,771
4,761
4,750

5,522
5,511
5,501
5,490

27,200
27,250
27,300
27,350

27,250
27,300
27,350
27,400

0
0
0
0

2,322
2,314
2,306
2,298

4,257
4,247
4,236
4,226

4,997
4,987
4,976
4,966

0
0
0
0

3,263
3,255
3,247
3,239

5,498
5,487
5,477
5,466

6,238
6,227
6,217
6,206

30,800
30,850
30,900
30,950

30,850
30,900
30,950
31,000

0
0
0
0

1,747
1,739
1,731
1,723

3,499
3,489
3,478
3,468

4,239
4,229
4,218
4,208

0
0
0
0

2,688
2,680
2,672
2,664

4,740
4,729
4,719
4,708

5,480
5,469
5,459
5,448

27,400
27,450
27,500
27,550

27,450
27,500
27,550
27,600

0
0
0
0

2,290
2,282
2,274
2,266

4,215
4,205
4,194
4,184

4,955
4,945
4,934
4,924

0
0
0
0

3,231
3,223
3,215
3,207

5,456
5,445
5,435
5,424

6,196
6,185
6,175
6,164

31,000
31,050
31,100
31,150

31,050
31,100
31,150
31,200

0
0
0
0

1,715
1,707
1,699
1,691

3,457
3,447
3,436
3,425

4,197
4,187
4,176
4,165

0
0
0
0

2,656
2,648
2,640
2,632

4,697
4,687
4,676
4,666

5,437
5,427
5,416
5,406

27,600
27,650
27,700
27,750

27,650
27,700
27,750
27,800

0
0
0
0

2,258
2,250
2,242
2,234

4,173
4,163
4,152
4,141

4,913
4,903
4,892
4,881

0
0
0
0

3,199
3,191
3,183
3,175

5,414
5,403
5,392
5,382

6,154
6,143
6,132
6,122

31,200
31,250
31,300
31,350

31,250
31,300
31,350
31,400

0
0
0
0

1,683
1,675
1,667
1,659

3,415
3,404
3,394
3,383

4,155
4,144
4,134
4,123

0
0
0
0

2,624
2,616
2,608
2,600

4,655
4,645
4,634
4,624

5,395
5,385
5,374
5,364

27,800
27,850
27,900
27,950

27,850
27,900
27,950
28,000

0
0
0
0

2,226
2,218
2,210
2,202

4,131
4,120
4,110
4,099

4,871
4,860
4,850
4,839

0
0
0
0

3,167
3,159
3,151
3,143

5,371
5,361
5,350
5,340

6,111
6,101
6,090
6,080

31,400
31,450
31,500
31,550

31,450
31,500
31,550
31,600

0
0
0
0

1,651
1,643
1,635
1,627

3,373
3,362
3,352
3,341

4,113
4,102
4,092
4,081

0
0
0
0

2,592
2,584
2,576
2,568

4,613
4,603
4,592
4,582

5,353
5,343
5,332
5,322

28,000
28,050
28,100
28,150

28,050
28,100
28,150
28,200

0
0
0
0

2,194
2,186
2,178
2,170

4,089
4,078
4,068
4,057

4,829
4,818
4,808
4,797

0
0
0
0

3,135
3,127
3,119
3,111

5,329
5,319
5,308
5,298

6,069
6,059
6,048
6,038

31,600
31,650
31,700
31,750

31,650
31,700
31,750
31,800

0
0
0
0

1,619
1,611
1,603
1,595

3,331
3,320
3,310
3,299

4,071
4,060
4,050
4,039

0
0
0
0

2,560
2,552
2,544
2,536

4,571
4,561
4,550
4,540

5,311
5,301
5,290
5,280

28,200
28,250
28,300
28,350

28,250
28,300
28,350
28,400

0
0
0
0

2,162
2,154
2,146
2,138

4,047
4,036
4,026
4,015

4,787
4,776
4,766
4,755

0
0
0
0

3,103
3,095
3,087
3,079

5,287
5,277
5,266
5,256

6,027
6,017
6,006
5,996

31,800
31,850
31,900
31,950

31,850
31,900
31,950
32,000

0
0
0
0

1,587
1,579
1,571
1,563

3,289
3,278
3,267
3,257

4,029
4,018
4,007
3,997

0
0
0
0

2,528
2,520
2,512
2,504

4,529
4,518
4,508
4,497

5,269
5,258
5,248
5,237

28,400
28,450
28,500
28,550

28,450
28,500
28,550
28,600

0
0
0
0

2,130
2,122
2,114
2,106

4,005
3,994
3,984
3,973

4,745
4,734
4,724
4,713

0
0
0
0

3,071
3,063
3,055
3,047

5,245
5,234
5,224
5,213

5,985
5,974
5,964
5,953

32,000
32,050
32,100
32,150

32,050
32,100
32,150
32,200

0
0
0
0

1,555
1,547
1,539
1,531

3,246
3,236
3,225
3,215

3,986
3,976
3,965
3,955

0
0
0
0

2,496
2,488
2,480
2,472

4,487
4,476
4,466
4,455

5,227
5,216
5,206
5,195

28,600
28,650
28,700
28,750

28,650
28,700
28,750
28,800

0
0
0
0

2,098
2,090
2,082
2,074

3,962
3,952
3,941
3,931

4,702
4,692
4,681
4,671

0
0
0
0

3,039
3,031
3,024
3,016

5,203
5,192
5,182
5,171

5,943
5,932
5,922
5,911

32,200
32,250
32,300
32,350

32,250
32,300
32,350
32,400

0
0
0
0

1,523
1,515
1,507
1,499

3,204
3,194
3,183
3,173

3,944
3,934
3,923
3,913

0
0
0
0

2,464
2,456
2,448
2,440

4,445
4,434
4,424
4,413

5,185
5,174
5,164
5,153

28,800
28,850
28,900
28,950

28,850
28,900
28,950
29,000

0
0
0
0

2,066
2,058
2,050
2,042

3,920
3,910
3,899
3,889

4,660
4,650
4,639
4,629

0
0
0
0

3,008
3,000
2,992
2,984

5,161
5,150
5,140
5,129

5,901
5,890
5,880
5,869

32,400
32,450
32,500
32,550

32,450
32,500
32,550
32,600

0
0
0
0

1,491
1,483
1,475
1,467

3,162
3,152
3,141
3,131

3,902
3,892
3,881
3,871

0
0
0
0

2,432
2,424
2,416
2,408

4,403
4,392
4,382
4,371

5,143
5,132
5,122
5,111

29,000
29,050
29,100
29,150

29,050
29,100
29,150
29,200

0
0
0
0

2,034
2,026
2,018
2,010

3,878
3,868
3,857
3,847

4,618
4,608
4,597
4,587

0
0
0
0

2,976
2,968
2,960
2,952

5,119
5,108
5,098
5,087

5,859
5,848
5,838
5,827

32,600
32,650
32,700
32,750

32,650
32,700
32,750
32,800

0
0
0
0

1,459
1,451
1,443
1,435

3,120
3,110
3,099
3,088

3,860
3,850
3,839
3,828

0
0
0
0

2,400
2,392
2,384
2,376

4,361
4,350
4,339
4,329

5,101
5,090
5,079
5,069

(Continued)

Publication 596 (2020)

Page 35

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Your credit is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

32,800
32,850
32,900
32,950

32,850
32,900
32,950
33,000

0
0
0
0

1,427
1,419
1,411
1,403

3,078
3,067
3,057
3,046

3,818
3,807
3,797
3,786

0
0
0
0

2,368
2,360
2,352
2,344

4,318
4,308
4,297
4,287

5,058
5,048
5,037
5,027

36,400
36,450
36,500
36,550

36,450
36,500
36,550
36,600

0
0
0
0

852
844
836
828

2,320
2,309
2,299
2,288

3,060
3,049
3,039
3,028

0
0
0
0

1,793
1,785
1,777
1,769

3,560
3,550
3,539
3,529

4,300
4,290
4,279
4,269

33,000
33,050
33,100
33,150

33,050
33,100
33,150
33,200

0
0
0
0

1,395
1,387
1,379
1,371

3,036
3,025
3,015
3,004

3,776
3,765
3,755
3,744

0
0
0
0

2,336
2,328
2,320
2,312

4,276
4,266
4,255
4,245

5,016
5,006
4,995
4,985

36,600
36,650
36,700
36,750

36,650
36,700
36,750
36,800

0
0
0
0

820
812
804
796

2,278
2,267
2,257
2,246

3,018
3,007
2,997
2,986

0
0
0
0

1,761
1,753
1,745
1,737

3,518
3,508
3,497
3,487

4,258
4,248
4,237
4,227

33,200
33,250
33,300
33,350

33,250
33,300
33,350
33,400

0
0
0
0

1,363
1,355
1,347
1,339

2,994
2,983
2,973
2,962

3,734
3,723
3,713
3,702

0
0
0
0

2,304
2,296
2,288
2,280

4,234
4,224
4,213
4,203

4,974
4,964
4,953
4,943

36,800
36,850
36,900
36,950

36,850
36,900
36,950
37,000

0
0
0
0

788
780
772
764

2,236
2,225
2,214
2,204

2,976
2,965
2,954
2,944

0
0
0
0

1,729
1,721
1,713
1,705

3,476
3,465
3,455
3,444

4,216
4,205
4,195
4,184

33,400
33,450
33,500
33,550

33,450
33,500
33,550
33,600

0
0
0
0

1,331
1,323
1,315
1,307

2,952
2,941
2,931
2,920

3,692
3,681
3,671
3,660

0
0
0
0

2,272
2,264
2,256
2,248

4,192
4,181
4,171
4,160

4,932
4,921
4,911
4,900

37,000
37,050
37,100
37,150

37,050
37,100
37,150
37,200

0
0
0
0

756
748
740
732

2,193
2,183
2,172
2,162

2,933
2,923
2,912
2,902

0
0
0
0

1,697
1,689
1,681
1,673

3,434
3,423
3,413
3,402

4,174
4,163
4,153
4,142

33,600
33,650
33,700
33,750

33,650
33,700
33,750
33,800

0
0
0
0

1,299
1,291
1,283
1,275

2,909
2,899
2,888
2,878

3,649
3,639
3,628
3,618

0
0
0
0

2,240
2,232
2,225
2,217

4,150
4,139
4,129
4,118

4,890
4,879
4,869
4,858

37,200
37,250
37,300
37,350

37,250
37,300
37,350
37,400

0
0
0
0

724
716
708
700

2,151
2,141
2,130
2,120

2,891
2,881
2,870
2,860

0
0
0
0

1,665
1,657
1,649
1,641

3,392
3,381
3,371
3,360

4,132
4,121
4,111
4,100

33,800
33,850
33,900
33,950

33,850
33,900
33,950
34,000

0
0
0
0

1,267
1,259
1,251
1,243

2,867
2,857
2,846
2,836

3,607
3,597
3,586
3,576

0
0
0
0

2,209
2,201
2,193
2,185

4,108
4,097
4,087
4,076

4,848
4,837
4,827
4,816

37,400
37,450
37,500
37,550

37,450
37,500
37,550
37,600

0
0
0
0

692
684
676
668

2,109
2,099
2,088
2,078

2,849
2,839
2,828
2,818

0
0
0
0

1,633
1,625
1,617
1,609

3,350
3,339
3,329
3,318

4,090
4,079
4,069
4,058

34,000
34,050
34,100
34,150

34,050
34,100
34,150
34,200

0
0
0
0

1,235
1,227
1,219
1,211

2,825
2,815
2,804
2,794

3,565
3,555
3,544
3,534

0
0
0
0

2,177
2,169
2,161
2,153

4,066
4,055
4,045
4,034

4,806
4,795
4,785
4,774

37,600
37,650
37,700
37,750

37,650
37,700
37,750
37,800

0
0
0
0

660
652
644
636

2,067
2,057
2,046
2,035

2,807
2,797
2,786
2,775

0
0
0
0

1,601
1,593
1,585
1,577

3,308
3,297
3,286
3,276

4,048
4,037
4,026
4,016

34,200
34,250
34,300
34,350

34,250
34,300
34,350
34,400

0
0
0
0

1,203
1,195
1,187
1,179

2,783
2,773
2,762
2,752

3,523
3,513
3,502
3,492

0
0
0
0

2,145
2,137
2,129
2,121

4,024
4,013
4,002
3,992

4,764
4,753
4,742
4,732

37,800
37,850
37,900
37,950

37,850
37,900
37,950
38,000

0
0
0
0

628
620
612
604

2,025
2,014
2,004
1,993

2,765
2,754
2,744
2,733

0
0
0
0

1,569
1,561
1,553
1,545

3,265
3,255
3,244
3,234

4,005
3,995
3,984
3,974

34,400
34,450
34,500
34,550

34,450
34,500
34,550
34,600

0
0
0
0

1,171
1,163
1,155
1,147

2,741
2,730
2,720
2,709

3,481
3,470
3,460
3,449

0
0
0
0

2,113
2,105
2,097
2,089

3,981
3,971
3,960
3,950

4,721
4,711
4,700
4,690

38,000
38,050
38,100
38,150

38,050
38,100
38,150
38,200

0
0
0
0

596
588
580
572

1,983
1,972
1,962
1,951

2,723
2,712
2,702
2,691

0
0
0
0

1,537
1,529
1,521
1,513

3,223
3,213
3,202
3,192

3,963
3,953
3,942
3,932

34,600
34,650
34,700
34,750

34,650
34,700
34,750
34,800

0
0
0
0

1,139
1,131
1,123
1,115

2,699
2,688
2,678
2,667

3,439
3,428
3,418
3,407

0
0
0
0

2,081
2,073
2,065
2,057

3,939
3,929
3,918
3,908

4,679
4,669
4,658
4,648

38,200
38,250
38,300
38,350

38,250
38,300
38,350
38,400

0
0
0
0

564
556
548
540

1,941
1,930
1,920
1,909

2,681
2,670
2,660
2,649

0
0
0
0

1,505
1,497
1,489
1,481

3,181
3,171
3,160
3,150

3,921
3,911
3,900
3,890

34,800
34,850
34,900
34,950

34,850
34,900
34,950
35,000

0
0
0
0

1,107
1,100
1,092
1,084

2,657
2,646
2,636
2,625

3,397
3,386
3,376
3,365

0
0
0
0

2,049
2,041
2,033
2,025

3,897
3,887
3,876
3,866

4,637
4,627
4,616
4,606

38,400
38,450
38,500
38,550

38,450
38,500
38,550
38,600

0
0
0
0

532
524
516
508

1,899
1,888
1,878
1,867

2,639
2,628
2,618
2,607

0
0
0
0

1,473
1,465
1,457
1,449

3,139
3,128
3,118
3,107

3,879
3,868
3,858
3,847

35,000
35,050
35,100
35,150

35,050
35,100
35,150
35,200

0
0
0
0

1,076
1,068
1,060
1,052

2,615
2,604
2,594
2,583

3,355
3,344
3,334
3,323

0
0
0
0

2,017
2,009
2,001
1,993

3,855
3,845
3,834
3,823

4,595
4,585
4,574
4,563

38,600
38,650
38,700
38,750

38,650
38,700
38,750
38,800

0
0
0
0

500
492
484
476

1,856
1,846
1,835
1,825

2,596
2,586
2,575
2,565

0
0
0
0

1,441
1,433
1,426
1,418

3,097
3,086
3,076
3,065

3,837
3,826
3,816
3,805

35,200
35,250
35,300
35,350

35,250
35,300
35,350
35,400

0
0
0
0

1,044
1,036
1,028
1,020

2,573
2,562
2,551
2,541

3,313
3,302
3,291
3,281

0
0
0
0

1,985
1,977
1,969
1,961

3,813
3,802
3,792
3,781

4,553
4,542
4,532
4,521

38,800
38,850
38,900
38,950

38,850
38,900
38,950
39,000

0
0
0
0

468
460
452
444

1,814
1,804
1,793
1,783

2,554
2,544
2,533
2,523

0
0
0
0

1,410
1,402
1,394
1,386

3,055
3,044
3,034
3,023

3,795
3,784
3,774
3,763

35,400
35,450
35,500
35,550

35,450
35,500
35,550
35,600

0
0
0
0

1,012
1,004
996
988

2,530
2,520
2,509
2,499

3,270
3,260
3,249
3,239

0
0
0
0

1,953
1,945
1,937
1,929

3,771
3,760
3,750
3,739

4,511
4,500
4,490
4,479

39,000
39,050
39,100
39,150

39,050
39,100
39,150
39,200

0
0
0
0

436
428
420
412

1,772
1,762
1,751
1,741

2,512
2,502
2,491
2,481

0
0
0
0

1,378
1,370
1,362
1,354

3,013
3,002
2,992
2,981

3,753
3,742
3,732
3,721

35,600
35,650
35,700
35,750

35,650
35,700
35,750
35,800

0
0
0
0

980
972
964
956

2,488
2,478
2,467
2,457

3,228
3,218
3,207
3,197

0
0
0
0

1,921
1,913
1,905
1,897

3,729
3,718
3,708
3,697

4,469
4,458
4,448
4,437

39,200
39,250
39,300
39,350

39,250
39,300
39,350
39,400

0
0
0
0

404
396
388
380

1,730
1,720
1,709
1,699

2,470
2,460
2,449
2,439

0
0
0
0

1,346
1,338
1,330
1,322

2,971
2,960
2,949
2,939

3,711
3,700
3,689
3,679

35,800
35,850
35,900
35,950

35,850
35,900
35,950
36,000

0
0
0
0

948
940
932
924

2,446
2,436
2,425
2,415

3,186
3,176
3,165
3,155

0
0
0
0

1,889
1,881
1,873
1,865

3,687
3,676
3,666
3,655

4,427
4,416
4,406
4,395

39,400
39,450
39,500
39,550

39,450
39,500
39,550
39,600

0
0
0
0

372
364
356
348

1,688
1,677
1,667
1,656

2,428
2,417
2,407
2,396

0
0
0
0

1,314
1,306
1,298
1,290

2,928
2,918
2,907
2,897

3,668
3,658
3,647
3,637

36,000
36,050
36,100
36,150

36,050
36,100
36,150
36,200

0
0
0
0

916
908
900
892

2,404
2,394
2,383
2,372

3,144
3,134
3,123
3,112

0
0
0
0

1,857
1,849
1,841
1,833

3,644
3,634
3,623
3,613

4,384
4,374
4,363
4,353

39,600
39,650
39,700
39,750

39,650
39,700
39,750
39,800

0
0
0
0

340
332
324
316

1,646
1,635
1,625
1,614

2,386
2,375
2,365
2,354

0
0
0
0

1,282
1,274
1,266
1,258

2,886
2,876
2,865
2,855

3,626
3,616
3,605
3,595

36,200
36,250
36,300
36,350

36,250
36,300
36,350
36,400

0
0
0
0

884
876
868
860

2,362
2,351
2,341
2,330

3,102
3,091
3,081
3,070

0
0
0
0

1,825
1,817
1,809
1,801

3,602
3,592
3,581
3,571

4,342
4,332
4,321
4,311

39,800
39,850
39,900
39,950

39,850
39,900
39,950
40,000

0
0
0
0

308
301
293
285

1,604
1,593
1,583
1,572

2,344
2,333
2,323
2,312

0
0
0
0

1,250
1,242
1,234
1,226

2,844
2,834
2,823
2,813

3,584
3,574
3,563
3,553

(Continued)

Page 36

Publication 596 (2020)

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

*

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Your credit is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

1

But less
than

2

3

Married filing jointly and you
have–
0

1

Your credit is–

2

3

Your credit is–

40,000
40,050
40,100
40,150

40,050
40,100
40,150
40,200

0
0
0
0

277
269
261
253

1,562
1,551
1,541
1,530

2,302
2,291
2,281
2,270

0
0
0
0

1,218
1,210
1,202
1,194

2,802
2,792
2,781
2,770

3,542
3,532
3,521
3,510

43,200
43,250
43,300
43,350

43,250
43,300
43,350
43,400

0
0
0
0

0
0
0
0

888
877
867
856

1,628
1,617
1,607
1,596

0
0
0
0

706
698
690
682

2,128
2,118
2,107
2,097

2,868
2,858
2,847
2,837

40,200
40,250
40,300
40,350

40,250
40,300
40,350
40,400

0
0
0
0

245
237
229
221

1,520
1,509
1,498
1,488

2,260
2,249
2,238
2,228

0
0
0
0

1,186
1,178
1,170
1,162

2,760
2,749
2,739
2,728

3,500
3,489
3,479
3,468

43,400
43,450
43,500
43,550

43,450
43,500
43,550
43,600

0
0
0
0

0
0
0
0

846
835
825
814

1,586
1,575
1,565
1,554

0
0
0
0

674
666
658
650

2,086
2,075
2,065
2,054

2,826
2,815
2,805
2,794

40,400
40,450
40,500
40,550

40,450
40,500
40,550
40,600

0
0
0
0

213
205
197
189

1,477
1,467
1,456
1,446

2,217
2,207
2,196
2,186

0
0
0
0

1,154
1,146
1,138
1,130

2,718
2,707
2,697
2,686

3,458
3,447
3,437
3,426

43,600
43,650
43,700
43,750

43,650
43,700
43,750
43,800

0
0
0
0

0
0
0
0

803
793
782
772

1,543
1,533
1,522
1,512

0
0
0
0

642
634
627
619

2,044
2,033
2,023
2,012

2,784
2,773
2,763
2,752

40,600
40,650
40,700
40,750

40,650
40,700
40,750
40,800

0
0
0
0

181
173
165
157

1,435
1,425
1,414
1,404

2,175
2,165
2,154
2,144

0
0
0
0

1,122
1,114
1,106
1,098

2,676
2,665
2,655
2,644

3,416
3,405
3,395
3,384

43,800
43,850
43,900
43,950

43,850
43,900
43,950
44,000

0
0
0
0

0
0
0
0

761
751
740
730

1,501
1,491
1,480
1,470

0
0
0
0

611
603
595
587

2,002
1,991
1,981
1,970

2,742
2,731
2,721
2,710

40,800
40,850
40,900
40,950

40,850
40,900
40,950
41,000

0
0
0
0

149
141
133
125

1,393
1,383
1,372
1,362

2,133
2,123
2,112
2,102

0
0
0
0

1,090
1,082
1,074
1,066

2,634
2,623
2,613
2,602

3,374
3,363
3,353
3,342

44,000
44,050
44,100
44,150

44,050
44,100
44,150
44,200

0
0
0
0

0
0
0
0

719
709
698
688

1,459
1,449
1,438
1,428

0
0
0
0

579
571
563
555

1,960
1,949
1,939
1,928

2,700
2,689
2,679
2,668

41,000
41,050
41,100
41,150

41,050
41,100
41,150
41,200

0
0
0
0

117
109
101
93

1,351
1,341
1,330
1,319

2,091
2,081
2,070
2,059

0
0
0
0

1,058
1,050
1,042
1,034

2,591
2,581
2,570
2,560

3,331
3,321
3,310
3,300

44,200
44,250
44,300
44,350

44,250
44,300
44,350
44,400

0
0
0
0

0
0
0
0

677
667
656
646

1,417
1,407
1,396
1,386

0
0
0
0

547
539
531
523

1,918
1,907
1,896
1,886

2,658
2,647
2,636
2,626

41,200
41,250
41,300
41,350

41,250
41,300
41,350
41,400

0
0
0
0

85
77
69
61

1,309
1,298
1,288
1,277

2,049
2,038
2,028
2,017

0
0
0
0

1,026
1,018
1,010
1,002

2,549
2,539
2,528
2,518

3,289
3,279
3,268
3,258

44,400
44,450
44,500
44,550

44,450
44,500
44,550
44,600

0
0
0
0

0
0
0
0

635
624
614
603

1,375
1,364
1,354
1,343

0
0
0
0

515
507
499
491

1,875
1,865
1,854
1,844

2,615
2,605
2,594
2,584

41,400
41,450
41,500
41,550

41,450
41,500
41,550
41,600

0
0
0
0

53
45
37
29

1,267
1,256
1,246
1,235

2,007
1,996
1,986
1,975

0
0
0
0

994
986
978
970

2,507
2,497
2,486
2,476

3,247
3,237
3,226
3,216

44,600
44,650
44,700
44,750

44,650
44,700
44,750
44,800

0
0
0
0

0
0
0
0

593
582
572
561

1,333
1,322
1,312
1,301

0
0
0
0

483
475
467
459

1,833
1,823
1,812
1,802

2,573
2,563
2,552
2,542

41,600
41,650
41,700
41,750

41,650
41,700
41,750
41,800

0
0
0
0

21
13
5
*

1,225
1,214
1,204
1,193

1,965
1,954
1,944
1,933

0
0
0
0

962
954
946
938

2,465
2,455
2,444
2,434

3,205
3,195
3,184
3,174

44,800
44,850
44,900
44,950

44,850
44,900
44,950
45,000

0
0
0
0

0
0
0
0

551
540
530
519

1,291
1,280
1,270
1,259

0
0
0
0

451
443
435
427

1,791
1,781
1,770
1,760

2,531
2,521
2,510
2,500

41,800
41,850
41,900
41,950

41,850
41,900
41,950
42,000

0
0
0
0

0
0
0
0

1,183
1,172
1,161
1,151

1,923
1,912
1,901
1,891

0
0
0
0

930
922
914
906

2,423
2,412
2,402
2,391

3,163
3,152
3,142
3,131

45,000
45,050
45,100
45,150

45,050
45,100
45,150
45,200

0
0
0
0

0
0
0
0

509
498
488
477

1,249
1,238
1,228
1,217

0
0
0
0

419
411
403
395

1,749
1,739
1,728
1,717

2,489
2,479
2,468
2,457

42,000
42,050
42,100
42,150

42,050
42,100
42,150
42,200

0
0
0
0

0
0
0
0

1,140
1,130
1,119
1,109

1,880
1,870
1,859
1,849

0
0
0
0

898
890
882
874

2,381
2,370
2,360
2,349

3,121
3,110
3,100
3,089

45,200
45,250
45,300
45,350

45,250
45,300
45,350
45,400

0
0
0
0

0
0
0
0

467
456
445
435

1,207
1,196
1,185
1,175

0
0
0
0

387
379
371
363

1,707
1,696
1,686
1,675

2,447
2,436
2,426
2,415

42,200
42,250
42,300
42,350

42,250
42,300
42,350
42,400

0
0
0
0

0
0
0
0

1,098
1,088
1,077
1,067

1,838
1,828
1,817
1,807

0
0
0
0

866
858
850
842

2,339
2,328
2,318
2,307

3,079
3,068
3,058
3,047

45,400
45,450
45,500
45,550

45,450
45,500
45,550
45,600

0
0
0
0

0
0
0
0

424
414
403
393

1,164
1,154
1,143
1,133

0
0
0
0

355
347
339
331

1,665
1,654
1,644
1,633

2,405
2,394
2,384
2,373

42,400
42,450
42,500
42,550

42,450
42,500
42,550
42,600

0
0
0
0

0
0
0
0

1,056
1,046
1,035
1,025

1,796
1,786
1,775
1,765

0
0
0
0

834
826
818
810

2,297
2,286
2,276
2,265

3,037
3,026
3,016
3,005

45,600
45,650
45,700
45,750

45,650
45,700
45,750
45,800

0
0
0
0

0
0
0
0

382
372
361
351

1,122
1,112
1,101
1,091

0
0
0
0

323
315
307
299

1,623
1,612
1,602
1,591

2,363
2,352
2,342
2,331

42,600
42,650
42,700
42,750

42,650
42,700
42,750
42,800

0
0
0
0

0
0
0
0

1,014
1,004
993
982

1,754
1,744
1,733
1,722

0
0
0
0

802
794
786
778

2,255
2,244
2,233
2,223

2,995
2,984
2,973
2,963

45,800
45,850
45,900
45,950

45,850
45,900
45,950
46,000

0
0
0
0

0
0
0
0

340
330
319
309

1,080
1,070
1,059
1,049

0
0
0
0

291
283
275
267

1,581
1,570
1,560
1,549

2,321
2,310
2,300
2,289

42,800
42,850
42,900
42,950

42,850
42,900
42,950
43,000

0
0
0
0

0
0
0
0

972
961
951
940

1,712
1,701
1,691
1,680

0
0
0
0

770
762
754
746

2,212
2,202
2,191
2,181

2,952
2,942
2,931
2,921

46,000
46,050
46,100
46,150

46,050
46,100
46,150
46,200

0
0
0
0

0
0
0
0

298
288
277
266

1,038
1,028
1,017
1,006

0
0
0
0

259
251
243
235

1,538
1,528
1,517
1,507

2,278
2,268
2,257
2,247

43,000
43,050
43,100
43,150

43,050
43,100
43,150
43,200

0
0
0
0

0
0
0
0

930
919
909
898

1,670
1,659
1,649
1,638

0
0
0
0

738
730
722
714

2,170
2,160
2,149
2,139

2,910
2,900
2,889
2,879

46,200
46,250
46,300
46,350

46,250
46,300
46,350
46,400

0
0
0
0

0
0
0
0

256
245
235
224

996
985
975
964

0
0
0
0

227
219
211
203

1,496
1,486
1,475
1,465

2,236
2,226
2,215
2,205

If the amount you are looking up from the worksheet is at least $41,750 but less than $41,756, and you have one qualifying child, your credit is $0.
If the amount you are looking up from the worksheet is $41,756 or more, and you have one qualifying child, you can’t take the credit.

(Continued)

Publication 596 (2020)

Page 37

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

*
**
***

1

But less
than

2

3

And your filing status is–

Married filing jointly and you
have–
0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Your credit is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

1

But less
than

2

Married filing jointly and you
have–

3

0

1

Your credit is–

2

3

Your credit is–

46,400
46,450
46,500
46,550

46,450
46,500
46,550
46,600

0
0
0
0

0
0
0
0

214
203
193
182

954
943
933
922

0
0
0
0

195
187
179
171

1,454
1,444
1,433
1,423

2,194
2,184
2,173
2,163

49,200
49,250
49,300
49,350

49,250
49,300
49,350
49,400

0
0
0
0

0
0
0
0

0
0
0
0

364
354
343
333

0
0
0
0

0
0
0
0

865
854
843
833

1,605
1,594
1,583
1,573

46,600
46,650
46,700
46,750

46,650
46,700
46,750
46,800

0
0
0
0

0
0
0
0

172
161
151
140

912
901
891
880

0
0
0
0

163
155
147
139

1,412
1,402
1,391
1,381

2,152
2,142
2,131
2,121

49,400
49,450
49,500
49,550

49,450
49,500
49,550
49,600

0
0
0
0

0
0
0
0

0
0
0
0

322
311
301
290

0
0
0
0

0
0
0
0

822
812
801
791

1,562
1,552
1,541
1,531

46,800
46,850
46,900
46,950

46,850
46,900
46,950
47,000

0
0
0
0

0
0
0
0

130
119
108
98

870
859
848
838

0
0
0
0

131
123
115
107

1,370
1,359
1,349
1,338

2,110
2,099
2,089
2,078

49,600
49,650
49,700
49,750

49,650
49,700
49,750
49,800

0
0
0
0

0
0
0
0

0
0
0
0

280
269
259
248

0
0
0
0

0
0
0
0

780
770
759
749

1,520
1,510
1,499
1,489

47,000
47,050
47,100
47,150

47,050
47,100
47,150
47,200

0
0
0
0

0
0
0
0

87
77
66
56

827
817
806
796

0
0
0
0

99
91
83
75

1,328
1,317
1,307
1,296

2,068
2,057
2,047
2,036

49,800
49,850
49,900
49,950

49,850
49,900
49,950
50,000

0
0
0
0

0
0
0
0

0
0
0
0

238
227
217
206

0
0
0
0

0
0
0
0

738
728
717
707

1,478
1,468
1,457
1,447

47,200
47,250
47,300
47,350

47,250
47,300
47,350
47,400

0
0
0
0

0
0
0
0

45
35
24
14

785
775
764
754

0
0
0
0

67
59
51
43

1,286
1,275
1,265
1,254

2,026
2,015
2,005
1,994

50,000
50,050
50,100
50,150

50,050
50,100
50,150
50,200

0
0
0
0

0
0
0
0

0
0
0
0

196
185
175
164

0
0
0
0

0
0
0
0

696
686
675
664

1,436
1,426
1,415
1,404

47,400
47,450
47,500
47,550

47,450
47,500
47,550
47,600

0
0
0
0

0
0
0
0

*
0
0
0

743
733
722
712

0
0
0
0

35
27
19
11

1,244
1,233
1,223
1,212

1,984
1,973
1,963
1,952

50,200
50,250
50,300
50,350

50,250
50,300
50,350
50,400

0
0
0
0

0
0
0
0

0
0
0
0

154
143
132
122

0
0
0
0

0
0
0
0

654
643
633
622

1,394
1,383
1,373
1,362

47,600
47,650
47,700
47,750

47,650
47,700
47,750
47,800

0
0
0
0

0
0
0
0

0
0
0
0

701
691
680
669

0
0
0
0

**
0
0
0

1,202
1,191
1,180
1,170

1,942
1,931
1,920
1,910

50,400
50,450
50,500
50,550

50,450
50,500
50,550
50,600

0
0
0
0

0
0
0
0

0
0
0
0

111
101
90
80

0
0
0
0

0
0
0
0

612
601
591
580

1,352
1,341
1,331
1,320

47,800
47,850
47,900
47,950

47,850
47,900
47,950
48,000

0
0
0
0

0
0
0
0

0
0
0
0

659
648
638
627

0
0
0
0

0
0
0
0

1,159
1,149
1,138
1,128

1,899
1,889
1,878
1,868

50,600
50,650
50,700
50,750

50,650
50,700
50,750
50,800

0
0
0
0

0
0
0
0

0
0
0
0

69
59
48
38

0
0
0
0

0
0
0
0

570
559
549
538

1,310
1,299
1,289
1,278

48,000
48,050
48,100
48,150

48,050
48,100
48,150
48,200

0
0
0
0

0
0
0
0

0
0
0
0

617
606
596
585

0
0
0
0

0
0
0
0

1,117
1,107
1,096
1,086

1,857
1,847
1,836
1,826

50,800
50,850
50,900
50,950

50,850
50,900
50,950
51,000

0
0
0
0

0
0
0
0

0
0
0
0

27
17
6
***

0
0
0
0

0
0
0
0

528
517
507
496

1,268
1,257
1,247
1,236

48,200
48,250
48,300
48,350

48,250
48,300
48,350
48,400

0
0
0
0

0
0
0
0

0
0
0
0

575
564
554
543

0
0
0
0

0
0
0
0

1,075
1,065
1,054
1,044

1,815
1,805
1,794
1,784

51,000
51,050
51,100
51,150

51,050
51,100
51,150
51,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

485
475
464
454

1,225
1,215
1,204
1,194

48,400
48,450
48,500
48,550

48,450
48,500
48,550
48,600

0
0
0
0

0
0
0
0

0
0
0
0

533
522
512
501

0
0
0
0

0
0
0
0

1,033
1,022
1,012
1,001

1,773
1,762
1,752
1,741

51,200
51,250
51,300
51,350

51,250
51,300
51,350
51,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

443
433
422
412

1,183
1,173
1,162
1,152

48,600
48,650
48,700
48,750

48,650
48,700
48,750
48,800

0
0
0
0

0
0
0
0

0
0
0
0

490
480
469
459

0
0
0
0

0
0
0
0

991
980
970
959

1,731
1,720
1,710
1,699

51,400
51,450
51,500
51,550

51,450
51,500
51,550
51,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

401
391
380
370

1,141
1,131
1,120
1,110

48,800
48,850
48,900
48,950

48,850
48,900
48,950
49,000

0
0
0
0

0
0
0
0

0
0
0
0

448
438
427
417

0
0
0
0

0
0
0
0

949
938
928
917

1,689
1,678
1,668
1,657

51,600
51,650
51,700
51,750

51,650
51,700
51,750
51,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

359
349
338
328

1,099
1,089
1,078
1,068

49,000
49,050
49,100
49,150

49,050
49,100
49,150
49,200

0
0
0
0

0
0
0
0

0
0
0
0

406
396
385
375

0
0
0
0

0
0
0
0

907
896
886
875

1,647
1,636
1,626
1,615

51,800
51,850
51,900
51,950

51,850
51,900
51,950
52,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

317
306
296
285

1,057
1,046
1,036
1,025

If the amount you are looking up from the worksheet is at least $47,400 but less than $47,440, and you have two qualifying children, your credit is $4.
If the amount you are looking up from the worksheet is $47,440 or more, and you have two qualifying children, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $47,600 but less than $47,646, and you have one qualifying child, your credit is $4.
If the amount you are looking up from the worksheet is $47,646 or more, and you have one qualifying child, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $50,950 but less than $50,954, and you have three qualifying children, your credit is
$0.
If the amount you are looking up from the worksheet is $50,954 or more, and you have three qualifying children, you can’t take the credit.

(Continued)

Page 38

Publication 596 (2020)

Earned Income Credit (EIC) Table - Continued

(Caution. This is not a tax table.)

And your filing status is–
If the amount you
are looking up from
the worksheet is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

*
**

1

But less
than

2

And your filing status is–

Married filing jointly and you
have–

3

0

1

Your credit is–

2

If the amount you
are looking up from
the worksheet is–

3

Your credit is–

Single, head of household,
or qualifying widow(er)
and you have–
0

At least

1

But less
than

2

Married filing jointly and you
have–

3

0

1

Your credit is–

2

3

Your credit is–

52,000
52,050
52,100
52,150

52,050
52,100
52,150
52,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

275
264
254
243

1,015
1,004
994
983

54,800
54,850
54,900
54,950

54,850
54,900
54,950
55,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

425
415
404
394

52,200
52,250
52,300
52,350

52,250
52,300
52,350
52,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

233
222
212
201

973
962
952
941

55,000
55,050
55,100
55,150

55,050
55,100
55,150
55,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

383
373
362
351

52,400
52,450
52,500
52,550

52,450
52,500
52,550
52,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

191
180
170
159

931
920
910
899

55,200
55,250
55,300
55,350

55,250
55,300
55,350
55,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

341
330
320
309

52,600
52,650
52,700
52,750

52,650
52,700
52,750
52,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

149
138
127
117

889
878
867
857

55,400
55,450
55,500
55,550

55,450
55,500
55,550
55,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

299
288
278
267

52,800
52,850
52,900
52,950

52,850
52,900
52,950
53,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

106
96
85
75

846
836
825
815

55,600
55,650
55,700
55,750

55,650
55,700
55,750
55,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

257
246
236
225

53,000
53,050
53,100
53,150

53,050
53,100
53,150
53,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

64
54
43
33

804
794
783
773

55,800
55,850
55,900
55,950

55,850
55,900
55,950
56,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

215
204
194
183

53,200
53,250
53,300
53,350

53,250
53,300
53,350
53,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

22
12
*
0

762
752
741
731

56,000
56,050
56,100
56,150

56,050
56,100
56,150
56,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

172
162
151
141

53,400
53,450
53,500
53,550

53,450
53,500
53,550
53,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

720
709
699
688

56,200
56,250
56,300
56,350

56,250
56,300
56,350
56,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

130
120
109
99

53,600
53,650
53,700
53,750

53,650
53,700
53,750
53,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

678
667
657
646

56,400
56,450
56,500
56,550

56,450
56,500
56,550
56,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

88
78
67
57

53,800
53,850
53,900
53,950

53,850
53,900
53,950
54,000

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

636
625
615
604

56,600
56,650
56,700
56,750

56,650
56,700
56,750
56,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

46
36
25
15

54,000
54,050
54,100
54,150

54,050
54,100
54,150
54,200

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

594
583
573
562

56,800

56,844

0

0

0

0

0

0

0

**

54,200
54,250
54,300
54,350

54,250
54,300
54,350
54,400

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

552
541
530
520

54,400
54,450
54,500
54,550

54,450
54,500
54,550
54,600

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

509
499
488
478

54,600
54,650
54,700
54,750

54,650
54,700
54,750
54,800

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

467
457
446
436

If the amount you are looking up from the worksheet is at least $53,300 but less than $53,330, and you have two qualifying children, your credit is $3.
If the amount you are looking up from the worksheet is $53,330 or more, and you have two qualifying children, you can’t take the credit.
If the amount you are looking up from the worksheet is at least $56,800 but less than $56,844, and you have three qualifying children, your credit is
$5.
If the amount you are looking up from the worksheet is $56,844 or more, and you have three qualifying children, you can’t take the credit.

Publication 596 (2020)

Page 39

Index

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

A

Adopted child 9
Adoption taxpayer identification
number (ATIN) 12
Age test (See Qualifying child)
Alaska Permanent Fund
dividends 7
Alimony 8
Annuities 8
Armed forces 8, 11, 12, 18, 19
Assistance (See Tax help)

B

Basic Allowance for Housing
(BAH) 8
Basic Allowance for Subsistence
(BAS) 8
Birth of child 11

C

California domestic partner 8
Child:
Adopted child 9
Birth or death of 11
Foster child 9, 15, 17
Kidnapped child 11
Married child 12
Child support 8
Clergy 19
Combat zone pay 19
Community property 4, 8
Conservation Reserve Program
payments 8

D

Death of child 11
Death of spouse 16
Death of taxpayer 16
Detailed examples 22
Disability benefits 8
Disabled 11
Disallowance of the EIC 21
Dividend income 8
Divorced parents, special rule 14
Domestic partner 8

E

Earned income 7
Earned income credit (EIC) 39
EITC Assistant 3
Examples, detailed 22
Extended active duty 11, 18
Page 40

F

Figuring EIC yourself 18, 19
Filing status:
Head of household 5
Married filing separately 5
Forms:
1040 2, 4, 5
1040X 4
2555 5
2555–EZ 5
4029 7, 8
4361 7, 8
4797 2
8814 2
8862 21
Foster care payments 8
Foster child 9, 15, 17
Fraud 21, 22

H

Head of household 4, 5, 8, 12
Home:
Homeless shelter 17
Military 17
United States 17
Homeless 11, 18

Outside U.S. 11
Minister 7, 19

N

Net earnings, self-employment 7
Nevada domestic partner 8
Nonresident alien 5, 22

O

Online help:
EITC Assistant 3

P

Parents, divorced or
separated 12–14
Partner, domestic 8
Passive activity 6
Pensions 8
Permanently and totally
disabled 11
Prisoner 18
Publications (See Tax help)

Q

Qualifying child 2, 3, 9
Age test 9
Home 11
I
Joint return test 9
Income that is not earned income 8
Permanently and totally
Individual taxpayer identification
disabled 11
number (ITIN) 5, 12
Relationship test 9
Inmate 8, 18
Residency test 11
Interest 8
United States 11
Investment income 5
IRS can figure EIC for you 19

R

J

Joint return test (See Qualifying
child)

K

Kidnapped child 11

M

Married child 12
Married filing a joint return 5
Married filing separately 5
Medicaid waiver payments 18
Military:
Combat pay 8
Nontaxable pay 8

Railroad retirement benefits 8
Registered domestic partner 8
Relationship test (See Qualifying
child)
Reminders 3
Residency test (See Qualifying child)

S

Salaries, wages, and tips 7, 18
Schedules:
C 19
C-EZ 19
EIC 9, 11, 18–21
SE 18–20
School 11
Self-employed persons 7, 18, 19
Self-employment income 18
Publication 596 (2020)

Self-employment tax 20
Separated parents, special rule 12
Social security benefits 8
Social security number (SSN) 4, 5,
12, 21
Statutory employee 7, 18–20
Strike benefits 7
Student 9

T

Tax help 26
Taxpayer identification number:
Adoption identification number
(ATIN) 12

Publication 596 (2020)

Individual taxpayer identification
number (ITIN) 5
Social security number (SSN) 5
Tiebreaker rules 12
Tips, wages, and salaries 7, 18

U

Unemployment compensation 8
United States 11

W

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

V

Veterans' benefits 8

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