Department of the Treasury

Internal Revenue Service

Publication 596

Cat. No. 15173A

Earned 

Income Credit 

(EIC)

For use in preparing

2023 Returns

Get forms and other information faster and easier at:

• IRS.gov (English) 

• IRS.gov/Spanish (Español) 

• IRS.gov/Chinese (中文) 

• IRS.gov/Korean (한국어) 

• IRS.gov/Russian (Pусский) 

• IRS.gov/Vietnamese (Tiếng Việt) 

Contents

What's New for 2023 ........................ 3

Reminders ............................... 3

Chapter 1. Rules for Everyone ............... 4

Rule 1—Adjusted Gross Income (AGI) Limits .... 4

Rule 2—You Must Have a Valid Social 

Security Number (SSN) .................. 4

Rule 3—If You Are Separated From Your 

Spouse and Not Filing a Joint Return, You 

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

Rule 4—You Must Be a U.S. Citizen or 

Resident Alien All Year .................. 5

Rule 5—You Cannot File Form 2555 .......... 6

Rule 6—Your Investment Income Must Be 

$11,000 or Less ....................... 6

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

Chapter 2. Rules if You Have a 

Qualifying Child ........................ 9

Rule 8—Your Child Must Meet the 

Relationship, Age, Residency, and Joint 

Return Tests .......................... 9

Rule 9—Your Qualifying Child Cannot Be 

Used by More Than One Person To Claim 

the EIC ............................ 12

Rule 10—You Cannot Be a Qualifying Child of 

Another Taxpayer ..................... 15

Chapter 3. Rules If You Do Not Have a 

Qualifying Child ....................... 16

Rule 11—You Must Meet the Age 

Requirements ........................ 16

Rule 12—You Cannot Be the Dependent of 

Another Person ...................... 16

Rule 13—You Cannot Be a Qualifying Child of 

Another Taxpayer ..................... 17

Rule 14—You Must Have Lived in the United 

States More Than Half of the Year ......... 18

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

Rule 15—Earned Income Limits ............. 18

IRS Will Figure the EIC for You .............. 19

How To Figure the EIC Yourself ............. 19

Chapter 5. Disallowance of the EIC ........... 20

Chapter 6. Detailed Examples ............... 21

EIC Eligibility Checklist .................... 22

How To Get Tax Help ....................... 22

2023 EIC Table ........................... 27

Index .................................. 38

Dec 12, 2023
Future Developments

For the latest information about developments related to 

Pub. 596, such as legislation enacted after it was 

published, go to IRS.gov/Pub596.

What Is the EIC?

The EIC is a tax credit for certain people who work and 

have earned income under $63,398. A tax credit usually 

means more money in your pocket. It reduces the amount 

of tax you owe. The EIC may also give you a refund.

Can I Claim the EIC?

To claim the EIC, you must meet certain rules. These rules 

are summarized in Table 1.

Table 1. Earned Income Credit in a Nutshell

First, you must meet all the rules in this column. Second, you must meet all the rules in one of 

these columns, whichever applies.

Third, you must meet 

the rule in this column.

Chapter 1. 

Rules for Everyone

Chapter 2. 

Rules If You Have a 

Qualifying Child

Chapter 3. 

Rules If You Do Not 

Have a Qualifying Child

Chapter 4.

Figuring and Claiming 

the EIC

1. Your adjusted gross 

income (AGI) must be less 

than:

• $56,838 ($63,398 for 

married filing jointly) if you 

have three or more 

qualifying children who 

have valid social security 

numbers (SSNs),

• $52,918 ($59,478 for 

married filing jointly) if you 

have two qualifying 

children who have valid 

SSNs,

• $46,560 ($53,120 for 

married filing jointly) if you 

have one qualifying child 

who has a valid SSN, or 

• $17,640 ($24,210 for 

married filing jointly) if you 

don’t have a qualifying 

child who has a valid SSN.

2. You must have a valid 

social security number 

(SSN) by the due date of 

your 2023 return 

(including extensions). 

3. You must meet certain 

requirements if you are 

separated from your 

spouse and not filing a 

joint return.

4. You must be a U.S. 

citizen or resident alien all 

year. 

5. You can’t file Form 

2555 (relating to foreign 

earned income).

6. Your investment income 

must be $11,000 or less.

7. You must have earned 

income. 

8. Your child must meet 

the relationship, age, 

residency, and joint return 

tests.

9. Your qualifying child 

can’t be used by more 

than one person to claim 

the EIC. 

10. You can’t be a 

qualifying child of another 

person.

11. You must meet the 

age requirements.

12. You can’t be the 

dependent of another 

person. 

13. You can’t be a 

qualifying child of another 

person.

14. You must have lived in 

the United States more 

than half of the year. 

15. Your earned income 

must be less than:

• $56,838 ($63,398 for 

married filing jointly) if you 

have three or more 

qualifying children who 

have valid SSNs,

• $52,918 ($59,478 for 

married filing jointly) if you 

have two qualifying 

children who have valid 

SSNs,

• $46,560 ($53,120 for 

married filing jointly) if you 

have one qualifying child 

who has a valid SSN, or

• $17,640 ($24,210 for 

married filing jointly) if you 

don’t have a qualifying 

child who has a valid SSN.

Do I Need This Publication?

Certain people who file Form 1040 or 1040-SR must use 

Worksheet 1 in this publication, instead of Step 2 in their 

Form 1040 instructions, when they are checking whether 

they can take the EIC. You are one of those people if any 

of the following statements are true for 2023.

• You are filing Schedule E (Form 1040).

• You are reporting income from the rental of personal 

property not used in a trade or business.

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

line 8z, from Form 8814 (relating to election to report 

child's interest and dividends).

• You have income or loss from a passive activity.

• You are reporting an amount on Form 1040 or 

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

4797.

If none of the statements above apply to you, your tax 

form instructions may have all the information you need to 

find out if you can claim the EIC and to figure your EIC. 

You may not need this publication. But you can read it to 

find out whether you can take the EIC and to learn more 

about the EIC.

2 Publication 596 (2023)
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 $17,640 ($24,210 if married filing 

jointly). See chapter 3.

How Do I Figure the Amount of 

EIC?

If you can claim the EIC, you can either have the IRS 

figure your credit, or you can figure it yourself. To figure it 

yourself, you can complete a worksheet in the instructions 

for the form you file. To find out how to have the IRS figure 

it for you, see chapter 4.

How Can I Quickly Locate 

Specific Information?

You can use the index to look up specific information. In 

most cases, index entries will point you to headings, 

tables, or a worksheet.

Is There Help Online?

Yes. You can use the EITC Qualification Assistant at 

IRS.gov/EITC to find out if you may be eligible for the 

credit. The EITC Qualification Assistant is available in 

English and Spanish.

What's New for 2023

Earned income amount. The maximum amount of income you can earn and still get the credit has changed. 

You may be able to take the credit if:

• You have three or more qualifying children who have 

valid SSNs and you earned less than $56,838 

($63,398 if married filing jointly),

• You have two qualifying children who have valid SSNs 

and you earned less than $52,918 ($59,478 if married 

filing jointly),

• You have one qualifying child who has a valid SSN 

and you earned less than $46,560 ($53,120 if married 

filing jointly), or

• You don't have a qualifying child who has a valid SSN 

and you earned less than $17,640 ($24,210 if married 

filing jointly).

Your AGI must also be less than the amount just listed 

that applies to you. For details, see Rules 1 and 15.

Investment income amount. The maximum amount of 

investment income you can have and still get the credit is 

$11,000. See Rule 6 Your Investment Income Must Be 

$11,000 or Less.

Reminders

Self-only EIC. If your qualifying child is treated under the 

tiebreaker rules as the qualifying child of another person 

for 2023, you may be able to take the EIC using the rules 

in chapter 3 for taxpayers who don't have a qualifying 

child.

File Schedule EIC (Form 1040) if you have a qualifying child. If you have at least one child who meets the 

conditions to be your qualifying child for purposes of 

claiming the EIC, complete and attach Schedule EIC to 

your Form 1040 or 1040-SR even if that child doesn't have 

a valid SSN. For more information, including how to complete Schedule EIC if your qualifying child doesn't have a 

valid SSN, see Schedule EIC.

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 qualifying children with a valid SSN you have.

Separated spouses. If you are married, but don’t file a 

joint return, you may qualify to claim the EIC. See Rule 

3—If You Are Separated From Your Spouse and Not Filing 

a Joint Return, You Must Meet Certain Rules, for more information.

EIC 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.

• Temporary Assistance for Needy Families (TANF).

• Medicaid.

• Supplemental Security Income (SSI).

• Supplemental Nutrition Assistance Program (food 

stamps).

• Low-income housing.

In addition, when determining eligibility, the refund can’t 

be counted as a resource for at least 12 months after you 

receive it. Check with your local benefit coordinator to find 

out if your refund will affect your benefits.

Medicaid waiver payments. For information on how 

Medicaid waiver payments are treated for purposes of the 

EIC, see Earned Income.

Don't overlook your state credit. If you can claim the 

EIC on your federal income tax return, you may be able to 

take a similar credit on your state or local income tax 

Publication 596 (2023) 3
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 Pub. 596. Pub. 596(SP), Crédito por 

Ingreso del Trabajo, is a Spanish translation of Pub. 596. 

Go to IRS.gov/Pub596SP. Or see Ordering forms and 

publications or How To Get Tax Help, later, to find out how 

to order this and other IRS forms and publications.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for 

Missing & Exploited Children® (NCMEC). Photographs of 

missing children selected by the Center may appear in 

this publication on pages that would otherwise be blank. 

You can help bring these children home by looking at the 

photographs and calling 800-THE-LOST (800-843-5678) 

if you recognize a child.

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

editions.

You can send us comments through IRS.gov/

FormComments. Or, you can write to the Internal Revenue 

Service, Tax Forms and Publications, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will 

consider your comments and suggestions as we revise 

our tax forms, instructions, and publications. Don’t send 

tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have a 

tax question not answered by this publication or the How 

To Get Tax Help section at the end of this publication, go 

to the IRS Interactive Tax Assistant page at IRS.gov/

Help/ITA where you can find topics by using the search 

feature or viewing the categories listed.

Getting tax forms, instructions, and publications. Go 

to IRS.gov/Forms to download current and prior-year 

forms, instructions, and publications.

Ordering tax forms, instructions, and publications. 

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order 

prior-year forms and instructions. The IRS will process 

your order for forms and publications as soon as possible. 

Don’t resubmit requests you’ve already sent us. You can 

get forms and publications faster online.

1.

Rules for Everyone

This chapter discusses Rules 1 through 7. You must meet 

all seven rules to qualify for the EIC. If you don't meet all 

seven rules, you can’t get the credit and you don't need to 

read the rest of the publication.

If you meet all seven rules in this chapter, then read either 

chapter 2 or chapter 3 (whichever applies) for more rules 

you must meet.

Rule 1—Adjusted Gross 

Income (AGI) Limits

Your adjusted gross income (AGI) must be less than:

• $56,838 ($63,398 for married filing jointly) if you have 

three or more qualifying children who have valid 

SSNs,

• $52,918 ($59,478 for married filing jointly) if you have 

two qualifying children who have valid SSNs,

• $46,560 ($53,120 for married filing jointly) if you have 

one qualifying child who has a valid SSN, or

• $17,640 ($24,210 for married filing jointly) if you don't 

have a qualifying child who has a valid SSN.

Adjusted gross income (AGI). AGI is the amount on 

Form 1040 or 1040-SR, line 11.

If your AGI is equal to or more than the applicable limit 

listed above, you can’t claim the EIC. You don't need to 

read the rest of this publication.

Example—AGI is more than limit. Your AGI is 

$50,000, you are single, and you have one qualifying child 

who has a valid SSN. You can’t claim the EIC because 

your AGI isn't less than $46,560. However, if your filing 

status was married filing jointly, you might be able to claim 

the EIC because your AGI is less than $53,120.

Community property. If you are married, but qualify to 

file as head of household or married filing separately 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 2023 return 

(including extensions).

Your qualifying child must have a valid SSN issued on 

or before the due date of your return (including extensions) for you to claim a higher EIC amount based on that 

child. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming 

the EIC, but that child doesn't have a valid SSN issued on 

4 Chapter 1 Rules for Everyone Publication 596 (2023)
or before the due date of your 2023 return (including extensions), you may be eligible to claim a self-only EIC if 

you are otherwise eligible. For information about how to 

complete Schedule EIC if your qualifying child or children 

don't have valid SSNs issued on or before the due date of 

your return, see Schedule EIC.

An SSN is valid for the EIC unless it was issued after 

the due date of your 2023 return (including extensions) or 

it was issued solely to apply for or receive a federally funded benefit and does not authorize you to work. An example of a federally funded benefit is Medicaid.

If you, your spouse, or your child has a social security card with “Not valid for employment” printed 

on it and the immigration status of you, your 

spouse, or your child has changed so that the individual is 

now a U.S. citizen or permanent resident, ask the SSA for 

a social security card without the legend.

U.S. citizen. If you were a U.S. citizen when you 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 2023 return 

(including extensions) and you later get a valid SSN, you 

can’t file an amended return to claim the EIC. However, if 

you or your spouse were issued an SSN that wasn't valid 

for the EIC, but by the due date of your 2023 return (including extensions) you or your spouse became eligible 

for a social security card without "Not valid for employment" printed on it, you may claim the EIC on an original 

or amended 2023 return even if the social security card 

wasn't updated by the due date of your 2023 return (including extensions).

Other taxpayer identification number. You can’t get 

the EIC if, instead of an SSN, you (or your spouse, if filing 

a joint return) have an individual taxpayer identification 

number (ITIN). ITINs are issued by the IRS to noncitizens 

who can’t get an SSN.

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

due date of your 2023 return (including extensions), enter 

"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 2023 return.

Getting an SSN. If you (or your spouse, if filing a joint 

return) don't have an SSN, you can apply for one by filing 

Form SS-5 with the SSA. You can get Form SS-5 online at 

SSA.gov/forms/ss-5.pdf, from your local SSA office, or by 

calling the SSA at 800-772-1213.

TIP

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—If You Are Separated 

From Your Spouse and Not 

Filing a Joint Return, You Must 

Meet Certain Rules

If you are married, you must usually file a joint return to 

claim the EIC. However, there is a special rule for separated spouses.

Special rule for separated spouses. You can claim the 

EIC if you are married, not filing a joint return, had a qualifying child who lived with you for more than half of 2023, 

and either of the following apply.

• You lived apart from your spouse for the last 6 months 

of 2023, or

• You are legally separated according to your state law 

under a written separation agreement or a decree of 

separate maintenance and you didn't live in the same 

household as your spouse at the end of 2023.

If you meet these requirements, check the box at the top 

of Schedule EIC (Form 1040).

Make sure you complete and attach Schedule EIC 

to your return to list your qualifying child (or children). Complete and attach Schedule EIC 

whether or not your qualifying child (or children) has a 

valid SSN.

If the child who meets the conditions to be your 

qualifying child for purposes of claiming the EIC 

doesn't have a valid SSN, you may still qualify to 

claim a self-only EIC.

Rule 4—You Must Be a U.S. 

Citizen or Resident Alien All 

Year

If you were a nonresident alien for any part of the year, you 

can’t claim the EIC unless your filing status is married filing jointly. You can use that filing status only if your spouse 

is a U.S. citizen or resident alien and you choose to be 

treated as a U.S. resident. If you make this choice, you 

and your spouse are taxed on your worldwide income. If 

TIP TIP

Publication 596 (2023) Chapter 1 Rules for Everyone 5
you need more information on making this choice, get 

Pub. 519, U.S. Tax Guide for Aliens. If you 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 EIC if you file Form 2555, Foreign 

Earned Income. You file these forms to exclude income 

earned in foreign countries from your gross income, or to 

deduct or exclude a foreign housing amount. U.S. territories 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 $11,000 or 

Less

You can’t claim the EIC unless your investment income is 

$11,000 or less. If your investment income is more than 

$11,000, you can’t claim the credit.

Use Worksheet 1 in this chapter to figure your investment income.

Worksheet 1. Investment Income Keep for Your Records

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

Interest and Dividends

1. Enter any amount from Form 1040 or 1040-SR, line 2b ...................................... 1.

2. Enter any amount from Form 1040 or 1040-SR, line 2a, plus any amount on Form 8814, line 1b ...... 2.

3. Enter any amount from Form 1040 or 1040-SR, line 3b ...................................... 3.

4. Enter the amount from Schedule 1 (Form 1040), line 8z, that is from Form 8814 if you are filing that form 

to report your child's interest and dividend income on your return. (If your child received an Alaska 

Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this 

line.) ............................................................................. 4.

Capital Gain Net Income

5. Enter the amount from Form 1040 or 1040-SR, line 7. If the amount on that 

line is a loss, enter -0- .......................................... 5.

6. Enter any gain from Form 4797, Sales of Business Property, line 7. If the 

amount on that line is a loss, enter -0-. (But, if you completed lines 8 and 9 of 

Form 4797, enter the amount from line 9 instead.) ..................... 6.

7. Subtract line 6 of this worksheet from line 5 of this worksheet. (If the result is less than zero, 

enter -0-.) ......................................................................... 7.

Royalties and Rental Income From Personal Property

8. Enter any royalty income from Schedule E, line 23b, plus any income from the 

rental of personal property shown on Schedule 1 (Form 1040), line 8l ..... 8.

9. Enter any expenses from Schedule E, line 20, related to royalty income, plus 

any expenses from the rental of personal property deducted on Schedule 1 

(Form 1040), line 24b ........................................... 9.

10. Subtract the amount on line 9 of this worksheet from the amount on line 8. (If the result is less than zero, 

enter -0-.) ......................................................................... 10.

Passive Activities

11. Enter the total of any net income from passive activities (such as income 

included on Schedule E, line 26, 29a (col. (h)), 34a (col. (d)), or 40; or an 

ordinary gain identified as "FPA" on Form 4797, line 10). (See instructions 

below for lines 11 and 12.) ....................................... 11.

12. Enter the total of any losses from passive activities (such as losses included 

on Schedule E, line 26, 29b (col. (g)), 34b (col. (c)), or 40; or an ordinary loss 

identified as "PAL" on Form 4797, line 10). (See instructions below for lines 

11 and 12.) ................................................... 12.

13. Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero, 

enter -0-.) ......................................................................... 13.

14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your 

investment income ................................................................ 14.

15. Is the amount on line 14 more than $11,000?

Yes. You can’t take the credit.

No. Go to Step 3 of the Form 1040 instructions for line 27 to find out if you can take the credit (unless 

you are using this publication to find out if you can take the credit; in that case, go to Rule 7 next).

Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, don’t take into account any royalty income (or loss) 

included on line 26 of Schedule E or any income (or loss) included in your earned income or on line 1, 2, 3, 4, 7, or 10 of this worksheet. To 

find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. If any of the rental real 

estate income (or loss) included on Schedule E, line 26, isn’t from a passive activity, enter “NPA” and the amount of that income (or loss) on 

the dotted line next to line 26.

6 Chapter 1 Rules for Everyone Publication 596 (2023)
Worksheet 2. Worksheet for Line 4 of Worksheet 1 Keep for Your Records

Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend.

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

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

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

3. Subtract line 2 from line 1 ................................................................... 3.

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

5. Add lines 3 and 4 ......................................................................... 5.

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

7. Divide line 6 by line 5. Enter the result as a decimal (rounded to at least three places) ....................... 7.

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

9. Multiply line 7 by line 8 ..................................................................... 9.

10. Subtract line 9 from line 8. Enter the result on line 4 of Worksheet 1 .................................... 10.

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

2.) 

Rule 7—You Must Have Earned 

Income

This credit is called the “earned income” credit because, 

to qualify, you must work and have earned income. If you 

are married and file a joint return, you meet this rule if at 

least one spouse works and has earned income. If you are 

an employee, earned income includes all the taxable income you get from your employer.

Rule 15 has information that will help you figure the 

amount of your earned income. If you are self-employed or 

a statutory employee, you will figure your earned income 

on EIC Worksheet B in the Form 1040 instructions.

Earned Income

Earned income includes all of the following types of income.

1. Wages, salaries, tips, and other taxable employee 

pay. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't 

earned income. But there is an exception for nontaxable combat pay, which you can choose to include in 

earned income, as explained later in this chapter.

2. Net earnings from self-employment.

3. Gross income received as a statutory employee.

Wages, salaries, and tips reported in box 1 of 

Form(s) W-2. Wages, salaries, and tips you receive for 

working are reported to you on Form W-2, in box 1. You 

should report these on Form 1040 or 1040-SR, line 1a.

Other types of earned income. Other types of earned 

income not reported on Form W-2, in box 1, include 

household employee wages, tip income not reported to 

your employer, certain Medicaid waiver payments if you 

choose to include nontaxable payments in earned income 

for purposes of claiming the EIC, taxable dependent care 

benefits, employer provided adoption benefits from Form 

8839, wages from Form 8919, and other earned income. 

You should report these on Form 1040 or 1040-SR, lines 

1b through 1h.

Nontaxable combat pay election. You can elect to include your nontaxable combat pay in earned income for 

the EIC. The amount of your nontaxable combat pay 

should be shown on your Form W-2, in box 12, with code 

Q. Electing to include nontaxable combat pay in earned 

income may increase or decrease your EIC. For details, 

see Nontaxable combat pay in chapter 4.

Net earnings from self-employment. You may have 

net earnings from self-employment if:

• You own your own business, or

• You are a minister or member of a religious order. 

Minister's housing. The rental value of a home or a 

housing allowance provided to a minister as part of the 

minister's pay generally isn't subject to income tax but is 

included in net earnings from self-employment. For that 

reason, it is included in earned income for the EIC (except 

in the cases described in Approved Form 4361 or Form 

4029 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 and lockout benefits. Benefits paid to you as 

strike or lockout benefits, including both cash and the fair 

market value of other property (other than bona fide gifts), 

are generally taxable to you. If strike and lockout benefits 

are taxable, the benefits are generally earned income. You 

should report the amount of your taxable strike and lockout benefits on Form 1040 or 1040-SR, line 1h. 

Publication 596 (2023) Chapter 1 Rules for Everyone 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 reported on lines 1a through 1h of Form 1040 or 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 is generally the earliest age 

at which you could have received a pension or annuity if 

you weren’t disabled. You must report your taxable disability payments on line 1h of Form 1040 or 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 

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 services performed while an inmate in a penal institution aren't 

earned income when figuring the EIC.

Workfare payments. Nontaxable workfare payments 

aren't earned income for the EIC. These are cash payments certain people receive from a state or local agency 

that administers public assistance programs funded under 

the federal TANF program in return for certain work 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 or married filing separately 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 nontaxable combat pay in earned income for the EIC. 

See Nontaxable combat pay in chapter 4.

TIP

8 Chapter 1 Rules for Everyone Publication 596 (2023)
2.

Rules if You Have a 

Qualifying Child

If you have met all the rules in chapter 1, use this chapter 

to see if you have a qualifying child. This chapter discusses Rules 8 through 10. You must meet all three of 

those rules, in addition to the rules in chapters 1 and 4, to 

qualify for the EIC with a qualifying child.

Follow these rules if you have a child who meets the conditions to be your qualifying child for purposes of claiming 

the EIC, even if the child who qualifies you to claim the 

EIC doesn't have a valid SSN issued on or before the due 

date of your 2023 return (including extensions).

When you file Form 1040 or 1040-SR, you must attach 

Schedule EIC to your return if you have at least one child 

who meets the conditions to be your qualifying child for 

purposes of claiming the EIC, even if that child doesn't 

have a valid SSN issued on or before the due date of your 

return (including extensions). For information about how to 

complete Schedule EIC if your qualifying child or children 

don’t have valid SSNs, see Schedule EIC. If you meet all 

the rules in chapter 1 and this chapter, read chapter 4 to 

find out what to do next.

No qualifying child. If you don't meet Rule 8, you don't 

have a qualifying child. Read chapter 3 to find out if you 

can get the EIC without a qualifying child.

If your child meets the tests to be your qualifying 

child, but also meets the tests to be the qualifying 

child of another person, only one of you can 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.

Rule 8—Your Child Must Meet 

the Relationship, Age, 

Residency, and Joint Return 

Tests

Your child is a qualifying child if your child meets four 

tests. The four tests are:

1. Relationship,

2. Age,

3. Residency, and

4. Joint return.

TIP

The four tests are illustrated in Figure A. The paragraphs that follow contain more information about each 

test.

Relationship Test

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

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

of any of them (for example, your grandchild); or

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

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

The following definitions clarify the relationship test.

Adopted child. An adopted child is always treated as 

your own child. The term “adopted child” includes a child 

who was lawfully placed with you for legal adoption.

Foster child. For the EIC, a person is your foster child if 

the child is placed with you by an authorized placement 

agency or by judgment, decree, or other order of any court 

of competent jurisdiction. An authorized placement 

agency includes:

• A state or local government agency,

• A tax-exempt organization licensed by a state, and

• An Indian tribal government or an organization authorized by an Indian tribal government to place Indian 

children.

Example. D, who is 12 years old, was placed in your 

care 2 years ago by an authorized agency responsible for 

placing children in foster homes. D is your foster child. 

Age Test

Your child must be:

1. Under age 19 at the end of 2023 and younger than 

you (or your spouse, if filing jointly);

2. Under age 24 at the end of 2023, a student, and 

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

3. Permanently and totally disabled at any time during 

2023, regardless of age.

The following examples and definitions clarify the age 

test.

Example 1—Child not under age 19. Your child, S, 

turned 19 on December 10. Unless S was permanently 

and totally disabled or a student, S isn't a qualifying child 

because, at the end of the year, S wasn’t under age 19.

Example 2—Child not younger than you or your 

spouse. Your 23-year-old sibling, B, who is a full-time 

student and unmarried, lives with you and your spouse. B 

isn't disabled. Both you and your spouse are 21 years old, 

and you file a joint return. B isn't your qualifying child because B isn't younger than you or your spouse.

Publication 596 (2023) Chapter 2 Rules if You Have a Qualifying Child 9
Figure A. Tests for Qualifying Child

AND

AND

OR

OR

OR

AND

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

any of them (for example, your grandchild)

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

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

niece or nephew)

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

Under age 19 at the end of 2023 and younger than you 

(or your spouse, if ling jointly)

Under age 24 at the end of 2023, a student, and younger than you

(or your spouse, if ling jointly)

was . . .

Permanently and totally disabled at any time during the year, 

regardless of age

Joint Return

Who is not ling a joint return for 2023 (or is ling a 

joint return for 2023 only to claim a refund of income 

tax withheld or estimated tax paid)

Who lived with you in the United States for more than 

half of 2023.

Relationship

Residency

Age

You can't claim the EIC for a child who didn't live with you for

more than half of the year, even if you paid most of the child's

living expenses. The IRS may ask you for documents to show

you lived with each qualifying child. Documents you might

want to keep for this purpose include school and child care

records and other records that show your child's address.

! CAUTION

If the child didn't live with you for more than half of the year

because of a temporary absence, birth, death, or kidnapping,

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

child in this chapter. 

TIP

Caution: Figure A is an overview of the tests to claim a qualifying child. For details, see the rest of this chapter.

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

B is younger than your spouse, B is your qualifying child, 

even though B isn't younger than you.

Student defined. To qualify as a student, your child 

must be, during some part of each of any 5 calendar 

months during the calendar year:

1. A full-time student at a school that has a regular 

teaching staff, course of study, and regular student 

body at the school; or

2. A student taking a full-time, on-farm training course 

given by a school described in (1), or a state, county, 

or local government.

The 5 calendar months need not be consecutive.

A full-time student is a student who is enrolled for the 

number of hours or courses the school considers to be 

full-time attendance.

School defined. A school can be an elementary 

school, junior or senior high school, college, university, or 

technical, trade, or mechanical school. However, 

on-the-job training courses, correspondence schools, and 

schools offering courses only through the internet don't 

count as schools for the EIC.

Vocational high school students. Students who 

work in co-op jobs in private industry as a part of a 

school's regular course of classroom and practical training 

are considered full-time students.

Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply.

1. Your child 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 2023. 

You can't claim the EIC for a child who didn't live 

with you for more than half of the year, even if you 

paid most of the child's living expenses. The IRS 

may ask you for documents to show you lived with each 

qualifying child. Documents you might want to keep for 

this purpose include school and childcare records and 

other records that show your child's address.

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. territories 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 

2023 is treated as having lived with you for more than half 

of 2023 if your home was the child's home for more than 

half the time the child was alive in 2023.

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.

Adopted child. If you adopted a child in 2023, and that 

child was lawfully placed with you for legal adoption by 

you in 2023, or the child was an eligible foster child placed 

with you during 2023, the child is considered to have lived 

with you for more than half of 2023 if your main home was 

this child's main home for more than half the time this child 

was adopted or placed with you in 2023.

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 

CAUTION

!

Publication 596 (2023) Chapter 2 Rules if You Have a Qualifying Child 11
member of your family or the child's family. This treatment 

applies for all years until the child is returned. However, 

the last year this treatment can apply is the earlier of:

1. The year there is a determination that the child is 

dead, or

2. The year the child would have reached age 18.

If your qualifying child has been kidnapped and meets 

these requirements, enter “KC,” instead of a number, on 

line 6 of Schedule EIC.

Joint Return Test

To meet this test, the child can’t file a joint return for the 

year.

Exception. An exception to the joint return test applies if 

your child and your child’s spouse file a joint return only to 

claim a refund of income tax withheld or estimated tax 

paid.

Example 1—Child files joint return. You supported 

your 18-year-old child who lived with you all year while the 

child's spouse was in the Armed Forces. Your child's 

spouse earned $25,000 for the year. The couple files a 

joint return so this child isn't your qualifying child.

Example 2—Child files joint return to get refund of 

tax withheld. Your 18-year-old child and your child’s 

17-year-old spouse had $800 of wages from part-time 

jobs and no other income. They don't have a child. Neither 

is required to file a tax return. Taxes were taken out of their 

pay, so they file a joint return only to get a refund of the 

withheld taxes. The exception to the joint return test applies, so this child 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 child's 

pay. Your child and their spouse aren't required to file a tax 

return, but they file a joint return to claim an American 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 this child 

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, your 

child can't be your qualifying child unless:

1. You can claim the child as a dependent, or

2. The reason you can't claim the child as a dependent 

is that you let the child's other parent claim the child 

as a dependent under the Special rule for divorced or 

separated parents (or parents who live apart), described later.

Social security number (SSN). To claim a 

higher EIC amount based on a qualifying child, 

that qualifying child must have a valid SSN issued 

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

extensions), unless the child was born and died in 2023 

and you attach to your return a copy of the child's birth 

certificate, death certificate, or hospital records showing a 

live birth. You can’t claim a higher EIC amount on the basis of a qualifying child if:

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

2. The qualifying child's social security card says “Not 

valid for employment” and was issued for use in getting a federally funded benefit; or

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

a. An 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 a 

higher EIC amount. For more information about SSNs, see 

Rule 2.

If “Not Valid for Employment” is printed on your 

child's social security card and your child's immigration status has changed so that your child is 

now a U.S. citizen or permanent resident, ask the SSA for 

a social security card without the legend.

If you have a child who meets the conditions to be 

a qualifying child for purposes of claiming the EIC, 

but that child doesn't have a valid SSN, you may 

be eligible to claim a self-only EIC.

Rule 9—Your Qualifying Child 

Cannot Be Used by More Than 

One Person To Claim the EIC

Sometimes a child meets the tests to be a qualifying child 

of more than one person. However, only one of 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, or 

additional child tax credit.

2. Head of household filing status. 

3. The credit for child and dependent care expenses.

4. The exclusion for dependent care benefits.

CAUTION

!

TIP TIP

12 Chapter 2 Rules if You Have a Qualifying Child Publication 596 (2023)
5. The EIC.

The other person can’t take any of these benefits based 

on this qualifying child. In other words, you and the other 

person can’t agree to divide these tax benefits between 

you. The other person can’t take any of these tax benefits 

unless that person has a different qualifying child.

The tiebreaker rules, which follow, explain who, if 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 five tax benefits 

just listed, the following tiebreaker rules apply. For purposes of these tiebreaker rules, the term “parent” means a 

biological or adoptive parent of an individual. It does not 

include a stepparent or foster parent unless that person 

has adopted the individual.

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

child is treated as the qualifying child of the parent.

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

the child as a qualifying child, the child is treated as 

the qualifying child of the parents.

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

parents claim the child as a qualifying child, the IRS 

will treat the child as the qualifying child of the parent 

with whom the child lived for the longer period of time 

during the year. If the child lived with each parent for 

the same amount of time, the IRS will treat the child as 

the qualifying child of the parent who had the higher 

AGI for the year.

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

the child is treated as the qualifying child of the person 

who had the highest AGI for the year.

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

no parent claims the child, the child is treated as the 

qualifying child of the person who had the highest AGI 

for the year, but only if that person's AGI is higher than 

the highest AGI of any of the child's parents who can 

claim the child.

If your qualifying child is treated under the tiebreaker rules as the qualifying child of another 

person for 2023, 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 2023, 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 

TIP

person can’t claim the EIC because the other person isn't 

eligible or their earned income or AGI is too high, you may 

be able to treat the child as a qualifying child. See 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 child S lived with your parent all year. You are 25 years old, unmarried, and your 

AGI is $9,000. Your only income was $9,000 from a 

part-time job. Your parent's only income was $22,000 from 

a job, and their AGI is $22,000. Your child’s other parent 

did not live with you or S. The special rule explained later 

for divorced or separated parents (or parents who live 

apart) doesn't apply. S is a qualifying child of both you and 

your parent because S meets the relationship, age, residency, and joint return tests for both you and your parent. 

However, only one of you can treat S as a qualifying child 

to claim the EIC (and the other tax benefits listed earlier in 

this chapter for which that person qualifies). S isn't a qualifying child of anyone else, including the child’s other parent. If you don't claim S as a qualifying child for the EIC or 

any of the other tax benefits listed earlier, your parent can 

treat S as a qualifying child to claim the EIC (and any of 

the other tax benefits listed earlier for which your parent 

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 parent's AGI isn't higher 

than yours, your parent can’t claim S as a qualifying child. 

Only you can claim S.

Example 3—Two persons claim same child. The 

facts are the same as in Example 1 except that you and 

your parent both claim S as a qualifying child. In this case, 

you as the child's parent will be the only one allowed to 

claim S as a qualifying child for the EIC and the other tax 

benefits listed earlier for which you qualify. The IRS will 

disallow your parent's claim to the EIC and any of the 

other tax benefits listed earlier based on S. Your parent 

can't take the EIC for a taxpayer without a qualifying child 

because your parent’s AGI is more than $17,640.

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 parent. Only one of you 

can claim each child. However, if your parent's AGI is 

higher than yours, you can allow your parent to claim one 

or more of the children. For example, if you claim one 

child, your parent can claim the other two.

Example 5—Taxpayer who is a qualifying child. 

The facts are the same as in Example 1 except that you 

are only 18 years old. This means you are a qualifying 

Publication 596 (2023) Chapter 2 Rules if You Have a Qualifying Child 13
child of your parent. Because of Rule 10, discussed next, 

you can’t claim the EIC and can’t claim S as a qualifying 

child. Only your parent may be able to treat S as a qualifying child to claim the EIC. If your parent meets all the other 

requirements for claiming the EIC and you don't claim S as 

a qualifying child for any of the other tax benefits listed 

earlier, your parent can claim both you and S 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 parent earned $50,000 from employment. Because your parent's earned income is too 

high for your parent to claim the EIC, only you can claim 

the EIC using S.

Example 7—Parent with too much earned income 

to claim EIC. The facts are the same as in Example 1 

except that you earned $50,000 from your job and your 

AGI is $50,500. Your earned income is too high for you to 

claim the EIC. But your parent can’t claim the EIC either, 

because your parent’s AGI isn't higher than yours.

Example 8—Separated parents. You, your spouse, 

and your 10-year-old child, J, lived together until August 1, 

2023, when your spouse moved out of the household. In 

August and September, J lived with you. For the rest of the 

year, J lived with J's other parent. J is a qualifying child of 

both you and your spouse because J lived with each of 

you for more than half the year and because J met the relationship, age, and joint return tests for both of you. At the 

end of the year, you and your spouse 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 spouse will file separate returns. Your 

spouse agrees to let you treat J as a qualifying child. This 

means, if your spouse doesn't claim J as a qualifying child 

for any of the tax benefits listed earlier, you can claim J as 

a qualifying child for any tax benefit listed earlier for which 

you qualify. However, you can't take the EIC because you 

and your spouse didn't live apart for the last 6 months of 

2023 and, while you did live apart at the end of 2023, you 

aren't legally separated under a written separation agreement or decree of separate maintenance. Therefore, you 

don't meet the requirements for certain separated spouses to take the EIC when they don’t file a joint return. See 

Rule 3. You also can't take the credit for child and dependent care expenses because your filing status is married filing separately and you and your spouse didn't live apart 

for the last 6 months of 2023. See Pub. 503.

Example 9—Separated parents claim same child. 

The facts are the same as in Example 8, except that you 

and your spouse both claim J as a qualifying child. In this 

case, only your spouse will be allowed to treat J as a qualifying child. This is because, during 2023, J lived with your 

spouse longer than with you. You can’t claim the EIC because you are a separated spouse who isn’t filing a joint 

return and you don’t have a qualifying child. However, your 

spouse's filing status is also married filing separately, so 

your spouse can’t claim the EIC because you and your 

spouse didn't live apart for the last 6 months of 2023 or 

you aren't legally separated under a written separation 

agreement or decree of separate maintenance. Therefore, 

your spouse doesn't meet the requirements to claim the 

EIC as a separated spouse who isn’t filing a joint return. 

See Rule 3. Your spouse also can't take the credit for child 

and dependent care expenses because your spouse’s filing status is married filing separately and you and your 

spouse didn't live apart for the last 6 months of 2023. See 

Pub. 503.

Example 10—Unmarried parents. You, your 

5-year-old child, L, and L’s other parent lived together all 

year. You and L’s other parent aren't married. L is a qualifying child of both you and L’s other parent because L meets 

the relationship, age, residency, and joint return tests for 

both you and L’s other parent. Your earned income and 

AGI are $12,000, and L’s other parent’s earned income 

and AGI are $14,000. Neither of you had any other income. L’s other parent agrees to let you treat the child as a 

qualifying child. This means if L’s other parent doesn't 

claim L as a qualifying child for the EIC or any of the other 

tax benefits listed earlier, you can claim L 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 L’s other parent both claim L as a qualifying child. In 

this case, only L’s other parent will be allowed to treat L as 

a qualifying child. This is because L’s other parent’s AGI, 

$14,000, is more than your AGI, $12,000. You can claim 

the EIC without a qualifying child.

Example 12—Child did not live with a parent. You 

and your sibling’s child, M, lived with your parent all year. 

You are 25 years old, and your AGI is $9,300. Your only income was from a part-time job. Your parent’s AGI is 

$15,000. Your parent’s only income was from a job. M’s 

parents file jointly, have an AGI of less than $9,000, and 

don't live with you or M. M is a qualifying child of both you 

and your parent because M meets the relationship, age, 

residency, and joint return tests for both you and your parent. However, only your parent can treat M as a qualifying 

child. This is because your parent’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 the noncustodial parent if all of the following statements are true.

1. The parents:

a. Are divorced or legally separated under a decree 

of divorce or separate maintenance;

b. Are separated under a written separation agreement; or

c. Lived apart at all times during the last 6 months of 

2023.

14 Chapter 2 Rules if You Have a Qualifying Child Publication 596 (2023)
2. The child received over half of the child’s support for 

the year from the parents.

3. The child is in the custody of one or both parents for 

more than half of 2023.

4. Either of the following statements is true.

a. The custodial parent signs Form 8332 or a substantially similar statement that the custodial parent will not claim the child as a dependent for the 

year, and the noncustodial parent attaches the 

form or statement to their return. If the divorce 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 2023 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 2023.

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.

Rule 10—You Cannot Be a 

Qualifying Child of Another 

Taxpayer

You are a qualifying child of another taxpayer (such as 

your parent, guardian, or foster parent) if all of the following statements are true.

1. You are that person's son, daughter, stepchild, foster 

child, or a descendant of any of them. Or, you are that 

person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

2. You were:

a. Under age 19 at the end of the year and younger 

than that person (or that person's spouse, if the 

person files jointly);

b. Under age 24 at the end of the year, a student, 

and younger than that person (or that person's 

spouse, if the person files jointly); or

c. Permanently and totally disabled, regardless of 

age.

3. You lived with that person in the United States for 

more than half of the year.

4. You aren't filing a joint return for the year (or are filing 

a joint return only to claim a refund of withheld income 

tax or estimated tax paid).

For more details about the tests to be a qualifying child, 

see Rule 8.

If you are a qualifying child of another taxpayer, you 

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 child lived with your parent all 

year. You are 22 years old, unmarried, and attended a 

trade school full time. You had a part-time job and earned 

$5,700. You had no other income. Because you meet the 

relationship, age, residency, and joint return tests, you are 

a qualifying child of your parent. Your parent can claim the 

EIC if your parent meets all the other requirements. Because you are your parent’s qualifying child, you can’t 

claim the EIC. This is so even if your parent can’t or 

doesn't claim the EIC.

Child of person not required to file a return. You 

aren't the qualifying child of another taxpayer (and so may 

qualify to claim the EIC) if the person for whom you met 

the relationship, age, residency, and joint return tests isn't 

required to file an income tax return and either:

• Doesn't file an income tax return, or

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

Example 1—Return not required. The facts are the 

same as in the last example except your parent had no 

gross income, isn't required to file a 2023 tax return, and 

doesn't file a 2023 tax return. As a result, you aren't your 

parent’s qualifying child. You can claim the EIC if you meet 

all the other requirements to do so.

Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except 

your parent had wages of $1,500 and had income tax 

withheld from those wages. Your parent files a return only 

to get a refund of the income tax withheld and doesn't 

claim the EIC or any other tax credits or deductions. As a 

result, you aren't your parent's qualifying child. You can 

claim the EIC if you meet all the other requirements to do 

so.

Example 3—Return filed to get EIC. The facts are 

the same as in Example 2 except your parent claimed the 

EIC on their return. Since your parent filed the return to get 

the EIC, your parent isn't filing it only to get a refund of income tax withheld. As a result, you are your parent's qualifying child. You can’t claim the EIC.

Publication 596 (2023) Chapter 2 Rules if You Have a Qualifying Child 15
3.

Rules If You Do Not Have 

a Qualifying Child

Use this chapter if you don't have a qualifying child and 

have met all the rules in chapter 1. This chapter discusses 

Rules 11 through 14. You must meet all four of these rules, 

in addition to the rules in chapters 1 and 4, to qualify for 

the EIC without a qualifying child. If you meet all the rules 

in chapter 1 and this chapter, read chapter 4 to find out 

what to do next.

If you have a qualifying child. If you meet Rule 8, you 

have a qualifying child. If you meet Rule 8 and don't claim 

the EIC with a qualifying child, you can claim the EIC without a qualifying child.

If your child meets the tests to be your qualifying 

child, but also meets the tests to be the qualifying 

child of another person, only one of you can 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.

Rule 11—You Must Meet the 

Age Requirements

You must be at least age 25 but under age 65 at the end of 

2023. If you are married filing a joint return, either you or 

your spouse must be at least age 25 but under age 65 at 

the end of 2023. 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, 1958, and before January 2, 1999. If you are married 

filing a joint return, you meet the age test if either you or 

your spouse was born after December 31, 1958, and before January 2, 1999.

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 2023, you meet the age test if you are 

TIP

at least age 25 but under age 65 at the end of 2023, or 

your spouse was at least age 25 but under age 65 at the 

time of death.

Your spouse is considered to reach age 25 on the day 

before their 25th birthday. However, the rule for reaching 

age 65 is different; your spouse reaches age 65 on their 

65th birthday.

Even if your spouse was born before January 2, 1999, 

they aren't considered at least age 25 at the end of 2023 

unless they were at least age 25 at the time of death.

Example 1. You are married and filing a joint return 

with your spouse who died in August 2023. You are age 

67. Your spouse would have become age 65 in November 

2023. Because your spouse was under age 65 when he or 

she died, you meet the age test.

Example 2. Your spouse was born on February 14, 

1998, and died on February 13, 2023. Your spouse is considered age 25 at the time of death. However, if your 

spouse died on February 12, 2023, your spouse isn't considered age 25 at the time of death and isn't at least age 

25 at the end of 2023.

Death of taxpayer. A taxpayer who died in 2023 meets 

the age test if the taxpayer was at least age 25 but under 

age 65 at the time of death.

A taxpayer is considered to reach age 25 on the day 

before the taxpayer’s 25th birthday. However, the rule for 

reaching age 65 is different; a taxpayer reaches age 65 on 

the taxpayer’s 65th birthday.

Even if the taxpayer was born before January 2, 1999, 

they aren't considered at least age 25 at the end of 2023 

unless they were at least age 25 at the time of death.

Rule 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 their 

return, but doesn't, you still can’t claim the credit unless 

the person who can claim you on their tax return isn't required to file an income tax return and doesn't file a tax return or files a return only to claim a refund of withheld income tax or estimated tax paid.

Example 1. In 2023, 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 

16 Chapter 3 Rules If You Do Not Have a Qualifying Child Publication 596 (2023)
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 spouse live with 

your parents and had $800 of wages from part-time jobs 

and no other income. Neither you nor your spouse 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 spouse aren't required to 

file a tax return, but you file a joint return to claim an EIC of 

$63 and get a refund of that amount. Because claiming 

the EIC is your reason for filing the return, you aren't filing 

it only to claim a refund of income tax withheld or estimated tax paid. Your parents can’t claim you or your spouse 

as a dependent.

Rule 13—You Cannot Be a 

Qualifying Child of Another 

Taxpayer

You are a qualifying child of another taxpayer (your parent, 

guardian, foster parent, etc.) if all of the following 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 parent 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 parent for the EIC. Your parent can claim the EIC if 

your parent meets all the other requirements. Because 

you are a qualifying child of your parent, you can’t claim 

the EIC. This is so even if your parent can’t or doesn’t 

claim the EIC.

Joint returns. You generally can’t be a qualifying child of 

another taxpayer if you are married and file a joint return.

However, you may be a qualifying child of another 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 parent. 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 parent had no gross income, 

isn't required to file a 2023 tax return, and doesn't file a 

2023 tax return. As a result, you aren't your parent's qualifying child. You can claim the EIC if you meet all the other 

requirements to do so.

Publication 596 (2023) Chapter 3 Rules If You Do Not Have a Qualifying Child 17
Example 2—Return filed to get refund of tax withheld. The facts are the same as in Example 1 except 

your parent had wages of $1,500 and had income tax 

withheld from wages. Your parent files a return only to get 

a refund of the income tax withheld and doesn't claim the 

EIC or any other tax credits or deductions. As a result, you 

aren't your parent's qualifying child. You can claim the EIC 

if you meet all the other requirements to do so.

Example 3—Return filed to get EIC. The facts are 

the same as in Example 2 except your parent claimed the 

EIC on their return. Since your parent filed the return to get 

the EIC, your parent isn't filing it only to get a refund of income tax withheld. As a result, you are your parent’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. territories such as Guam.

Homeless shelter. Your home can be any location 

where you regularly live. You don't need a traditional 

home. If you lived in one or more homeless shelters in the 

United States for more than half the year, you meet this 

rule. 

Military personnel stationed outside the United 

States. U.S. military personnel stationed outside the United States on extended active duty (defined in chapter 2) 

are considered to live in the United States during that duty 

period for purposes of the EIC. 

4.

Figuring and Claiming the 

EIC

You must meet one more rule to claim the EIC.

You need to know the amount of your earned income to 

see if you meet the rule in this chapter. You also need to 

know that amount to figure your EIC.

Rule 15—Earned Income 

Limits

Your earned income must be less than:

• $56,838 ($63,398 for married filing jointly) if you have 

three or more qualifying children who have valid 

SSNs,

• $52,918 ($59,478 for married filing jointly) if you have 

two qualifying children who have valid SSNs,

• $46,560 ($53,120 for married filing jointly) if you have 

one qualifying child who has a valid SSN, or

• $17,640 ($24,210 for married filing jointly) if you don't 

have a qualifying child who has a valid SSN.

Earned Income

Earned income generally means wages, salaries, tips, 

other taxable employee pay, and net earnings from 

self-employment. Employee pay is earned income only if it 

is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, isn't earned 

income. But there is an exception for nontaxable combat 

pay, which you can choose to include in earned income. 

Earned income is explained in detail in Rule 7 in chapter 1.

Figuring earned income. If you are self-employed, a 

statutory employee, or a member of the clergy or a church 

employee who files Schedule SE (Form 1040), you will figure your earned income by using the worksheet in Step 5 

of the Form 1040 instructions for line 27 and then filling 

out Part 4 of EIC Worksheet B in the Form 1040 instructions. Be sure to see Clergy or Church employees, whichever applies, before completing the worksheet in Step 5. 

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 1z, subtract that amount from the amount 

on Form 1040 or 1040-SR, line 1z, and enter the result on 

line 1 of the worksheet in Step 5 of the Form 1040 instructions for line 27. Enter “Clergy” on the dotted line next to 

line 27 (Form 1040 or 1040-SR).

Church employees. A church employee means an 

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, line 1a, subtract that amount from the 

amount on Form 1040 or 1040-SR, line 1a, and enter the 

result on line 1 of the worksheet in Step 5 of the Form 

1040 instructions for line 27.

Medicaid waiver payments. When completing the 

worksheet in Step 5 of the Form 1040 instructions, line 27, 

enter the Medicaid waiver payments you excluded from 

income on Schedule 1 (Form 1040), line 8s, unless you 

18 Chapter 4 Figuring and Claiming the EIC Publication 596 (2023)
choose to include these amounts in earned income, in 

which case enter -0-. For more information about these 

payments, see Pub. 525.

If you and your spouse both received Medicaid 

waiver payments during the year, you and your 

spouse can make different choices about including the full amount of your payments in earned income. 

Enter only the amount of Medicaid waiver payments that 

you or your spouse, if filing a joint return, do not want to include in earned income. To include all nontaxable Medicaid waiver payment amounts in earned income, enter -0-.

Nontaxable combat pay. You can elect to include 

your nontaxable combat pay in earned income for the EIC. 

If you make the election, you must include in earned 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.

• $7,840 if you have no children who have a valid SSN.

• $11,750 if you have one child who has a valid SSN.

• $16,510 if you have two or more children who have 

valid SSNs.

If you elect to use your nontaxable combat pay in 

figuring your EIC, enter that amount on Form 1040 

or 1040-SR, line 1i.

IRS Will Figure the EIC for You

The IRS will figure your EIC for you if you follow the instructions for Line 27 in the Instructions for Form 1040.

Please don't ask the IRS to figure your EIC unless 

you are eligible for it. To be eligible, you must 

meet Rule 15 in this chapter as well as the rules in 

chapter 1 and either chapter 2 or chapter 3, whichever applies to you. If your credit was reduced or disallowed for 

any year after 1996, the rules in chapter 5 may apply as 

well.

TIP

CAUTION

!

CAUTION

!

How To Figure the EIC Yourself

To figure the EIC yourself, use the EIC Worksheet in the 

Instructions for Form 1040. If you have a qualifying child, 

complete Schedule EIC (discussed later in this chapter) 

and attach it to your tax return.

If you want the IRS to figure your EIC for you, see IRS 

Will Figure the EIC for You, earlier.

Special Instructions—EIC Worksheets

You will need to decide whether to use EIC Worksheet A 

or EIC Worksheet B to figure the amount of your EIC. This 

section explains how to use these worksheets and how to 

report the EIC on your return.

EIC Worksheet A. Use EIC Worksheet A if you weren’t 

self-employed at any time in 2023 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 2023 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 

$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 receive.

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 $6,560, see the Instructions for Schedule SE for details about the optional methods.

When both spouses have self-employment income. You must complete both Parts 1 and 2 of EIC 

Worksheet B if all of the following conditions apply to you.

1. You are married filing a joint return.

2. Both you and your spouse have income from self-employment.

3. You or your spouse file a Schedule SE and the other 

spouse doesn't file Schedule SE.

Statutory employees. Statutory employees report wages and expenses on Schedule C. They don't file Schedule SE. If you are a statutory employee, enter the amount 

CAUTION

!

Publication 596 (2023) Chapter 4 Figuring and Claiming the EIC 19
from line 1 of Schedule C in Part 3 when you complete 

EIC Worksheet B.

Schedule EIC

You must complete Schedule EIC and attach it to your tax 

return if you have a qualifying child and are claiming the 

EIC. Schedule EIC provides the IRS with information 

about your qualifying children, including their names, 

ages, SSNs, relationship to you, and the amount of time 

they lived with you during the year.

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

your return and issue your refund.

Attach and complete Schedule EIC to your tax return even if your qualifying child doesn't have a 

valid SSN. For information about how to complete 

Schedule EIC if your qualifying child or children do not 

have valid SSNs, see Schedule EIC.

5.

Disallowance of the EIC

If your EIC for any year after 1996 was denied 

(disallowed) or reduced by the IRS, you may need 

to complete an additional form to claim the credit 

for 2023.

This chapter is for people whose EIC for any year after 

1996 was denied or reduced by the IRS. If this applies to 

you, you may need to complete Form 8862, Information To 

Claim Certain Credits After Disallowance, and attach it to 

your 2023 return to claim the credit for 2023. 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.

CAUTION

!

TIP

CAUTION

!

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 claiming the EIC without a qualifying child for 

2023 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 2023 return affect whether you need 

to attach Form 8862 to your 2023 return or to a later return. The following examples demonstrate whether Form 

8862 is required for 2023 or 2024.

Example 1—Form 8862 required for 2023. You filed 

your 2022 tax return in March 2023 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 2023, 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 2023. To 

claim the EIC with a qualifying child on your 2023 return, 

you must complete and attach Form 8862 to that return. 

However, to claim the EIC without a qualifying child on 

your 2023 return, you don't need to file Form 8862.

Example 2—Form 8862 required for 2024. The 

facts are the same as in the previous example except that 

you received the statutory notice of deficiency in February 

2024. Because the 90-day period referred to in the statutory notice isn't over when you are ready to file your return 

for 2023, you shouldn't attach Form 8862 to your 2023 return. However, to claim the EIC with a qualifying child for 

2024, you must complete and attach Form 8862 to your 

return for that year. To claim the EIC without a qualifying 

child for 2024, 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 

20 Chapter 5 Disallowance of the EIC Publication 596 (2023)
you don't provide a correct SSN, the IRS can deny the 

EIC. These types of errors are called math or clerical errors.

Omission of Form 8862. If you are required to attach 

Form 8862 to your 2023 tax return, and you claim the EIC 

without attaching a completed Form 8862, your claim will 

be automatically denied. This is considered a math or 

clerical error. You won't be permitted to claim the EIC without a completed Form 8862.

Additional documents may be required. You may 

have to provide the IRS with additional documents or information before a refund relating to the EIC you claim is 

released to you, even if you attach a properly completed 

Form 8862 to your return.

Are You Prohibited From 

Claiming the EIC for a Period of 

Years?

If your EIC for any year after 1996 was denied and it was 

determined that your error was due to reckless or intentional disregard of the EIC rules, then you 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 2023 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 2022 tax return, which you filed in 

March 2023. 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 2023, 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 2023. You can’t claim the EIC for tax 

year 2023 or 2024. To claim the EIC on your return for 

2025, 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 2022 EIC wasn’t denied until after you 

filed your 2023 return. You can’t claim the EIC for tax year 

2024 or 2025. To claim the EIC on your return for 2026, 

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 2022 tax return, which you filed in 

February 2023. The IRS determined you weren't entitled 

to the EIC and that your error was due to fraud. In September 2023, 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 2023. You can’t 

claim the EIC for tax years 2023 through 2032. To claim 

the EIC on your return for 2033, you must complete and 

attach Form 8862 to your return for that year.

6.

Detailed Examples

The next few pages contain two detailed examples that 

may be helpful if you have questions about claiming the 

EIC.

Example 1—S Jamie

S Jamie is age 63 and retired. S received $7,000 in social 

security benefits during the year and $17,000 from a 

part-time job. S also received a taxable pension of $7,400. 

S had no other income. S’s AGI on line 11 of Form 1040 is 

$24,400 ($17,000 + $7,400).

S isn't married and lived alone in the United States for 

the entire year. S can’t be claimed as a dependent on anyone else's return, doesn’t have any investment income, 

and doesn’t have a qualifying child.

S reads the steps for eligibility in the Form 1040 instructions. In Step 1, S discovers that, because S’s AGI 

($24,400) isn't less than $24,210, S can’t take the EIC. S 

completes the rest of Form 1040 and files it with the IRS.

Example 2—C and J Grey

C and J Grey have two children, age 10, and age 8. The 

children lived with C and J for all of 2023. C earned wages 

of $15,000 and J had wages of $18,030. The Greys received $525 in interest on their savings account. They had 

no other income in 2023.

C and J have the 2023 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 C and J entered on Form 1040, 

line 11, was $33,555. They both have valid SSNs, which 

they have had for many years. They are married and will 

file a joint return. Neither C nor J is a nonresident alien. 

Therefore, the answers they give to the questions in Step 

1 allow them to proceed to Step 2.

Step 2. The only investment income the Greys have is 

their $525 interest income. That amount isn't more than 

$11,000, so they answer “No” to the second question in 

Step 2 and go to Step 3.

Publication 596 (2023) Chapter 6 Detailed Examples 21
Step 3. Their children, meet the relationship, age, residency, and joint return tests to be C and J's qualifying children, so C and J answer “Yes” to the first question in Step 

3. Their children aren't qualifying children of anyone else. 

Both children have valid SSNs, which they received soon 

after birth. C and J are filing a joint return, so they answer 

“Yes” to the second question in Step 3. This means they 

can skip questions 3 though 6 and Step 4 and go to Step 

5.

Step 5. C and J figure their earned income to be 

$33,030, the amount of their combined wages. This is less 

than $59,478, so they go to Step 6 to figure their credit.

Step 6. C and J want to figure their EIC themselves, so 

they complete the EIC Worksheet in the Form 1040 instructions.

Completing the EIC Worksheet. C and J complete 

their worksheet as follows.

1. C and J enter their total earned income ($33,030) on 

line 1.

2. To find their credit, they go to the EIC Table. They find 

their earned income of $33,030 in the range of 

$33,000 to $33,050. Because both of their children 

have valid SSNs, they follow this line across to the 

column for 2 children under Married filing jointly and 

find $5,571. They enter $5,571 on line 2.

3. They enter on line 3 their AGI ($33,555) and see that 

it is different from the amount on line 1.

4. They look up $33,555 in the EIC Table and enter the 

amount of $5,455 on line 5.

5. They enter $5,455 on line 6. This is the smaller of the 

line 2 amount ($5,571) and the line 5 amount 

($5,455).

6. The Greys enter $5,455 on line 27 of their Form 1040. 

They will now complete Schedule EIC and attach it to 

their return. They will keep the EIC Worksheet for their 

records.

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 to find resources that 

can help you right away.

EIC Eligibility Checklist Keep for Your Records

You may claim the EIC if you answer “Yes” to all the following questions.

Yes No

1. Is your AGI less than:

• $17,640 ($24,210 for married filing jointly) if you don't have a qualifying child who has a valid SSN,

• $46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN,

• $52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs, or

• $56,838 ($63,398 for married filing jointly) if you have more than two qualifying children who have valid SSNs?

(See Rule 1.)

2. Do you and your spouse, if filing jointly, each have a valid SSN issued by the due date of your 2023 return (including 

extensions)? (See Rule 2.)

3. Are you filing a joint return with your spouse or do you meet the special rule for separated spouses? (See Rule 3.) 

Answer “Yes” if you weren't married at the end of 2023.

Caution: If you are a nonresident alien, answer “Yes” only if your filing status is married filing jointly. (See Rule 4.)

4. Answer “Yes” if you aren't filing Form 2555. Otherwise, answer “No.” (See Rule 5.)

5. Is your investment income $11,000 or less? (See Rule 6.)

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

• $17,640 ($24,210 for married filing jointly) if you don't have a qualifying child who has a valid SSN,

• $46,560 ($53,120 for married filing jointly) if you have one qualifying child who has a valid SSN,

• $52,918 ($59,478 for married filing jointly) if you have two qualifying children who have valid SSNs, or

• $56,838 ($63,398 for married filing jointly) if you have more than two qualifying children who have valid SSNs?

(See Rules 7 and 15.)

7. Answer “Yes” if (a) you aren't a qualifying child of another taxpayer, or (b) you are filing a joint return. Otherwise, 

answer “No.” (See Rules 10 and 13.)

STOP: If you have a child you want to claim for the EIC, answer questions 8 and 9 and skip 10–12. If you 

don't have a qualifying child or if another person is entitled to treat your child as a qualifying child under 

the tiebreaker rules explained in Rule 9, skip questions 8 and 9 and answer 10–12.

8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule 8.)

9. Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child doesn't meet the tests to be a 

qualifying child of any other person, or (b) your qualifying child meets the tests to be a qualifying child of another 

person but you are the person entitled to treat the child as a qualifying child under the tiebreaker rules explained in 

Rule 9.

10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2023? (See Rule 11.)

11. Answer “Yes” if (a) you can’t be claimed as a dependent on anyone else's return, or (b) you are filing a joint return. 

Otherwise, answer “No.” (See Rule 12.)

12. Was your main home (and your spouse's, if filing a joint return) in the United States for more than half the year? 

(See Rule 14.)

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

22 Publication 596 (2023)
Preparing and filing your tax return. After receiving all 

your wage and earnings statements (Forms W-2, W-2G, 

1099-R, 1099-MISC, 1099-NEC, etc.); unemployment 

compensation statements (by mail or in a digital format) or 

other government payment statements (Form 1099-G); 

and interest, dividend, and retirement statements from 

banks and investment firms (Forms 1099), you have 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. Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

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

federal individual income tax return for free using 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) program offers free tax help for all taxpayers, particularly 

those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. 

Go to IRS.gov/TCE or download the free IRS2Go app 

for information on free tax return preparation.

• MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military 

OneSource. For more information, go to 

MilitaryOneSource (MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free Fillable Forms, which can 

be completed online and then e-filed 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) at no 

cost.

• The Tax Withholding Estimator (IRS.gov/W4App) 

makes it easier for you to estimate the federal income 

tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

• 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 and, based on your input, provide answers on a number of tax topics.

• IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax 

changes and interactive links to help you find answers 

to your questions.

• You may also be able to access tax information in your 

e-filing software.

Need someone to prepare your tax return? There are 

various types of tax return preparers, including enrolled 

agents, certified public accountants (CPAs), accountants, 

and many others who don’t have professional credentials. 

If you choose to have someone prepare your tax return, 

choose that preparer wisely. A paid tax preparer is:

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

• Required to sign the return, and

• Required to include their preparer tax identification 

number (PTIN).

Although the tax preparer always signs the return, 

you're ultimately responsible for providing all the 

information required for the preparer to accurately 

prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns 

for others should have a thorough understanding of tax 

matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

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 

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 our 

CAUTION

!

Publication 596 (2023) 23
highest priority. We use these tools to share public information with you. Don’t post your social security number 

(SSN) or other confidential information on social media 

sites. Always protect your identity when using any social 

networking site.

The following IRS YouTube channels provide short, 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 Over-the-Phone Interpreter (OPI) Service. The 

IRS is committed to serving taxpayers with limited-English 

proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and 

every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with 

disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and 

future accessibility products and services available in alternative media formats (for example, braille, large print, 

audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or 

account-related issues, go to IRS.gov/LetUsHelp.

Note. Form 9000, Alternative Media Preference, or 

Form 9000(SP) allows you to elect to receive certain types 

of written correspondence in the following formats.

• Standard Print.

• Large Print.

• Braille.

• Audio (MP3).

• Plain Text File (TXT).

• Braille Ready File (BRF).

Disasters. Go to IRS.gov/DisasterRelief to review the 

available disaster tax relief.

Getting tax forms and publications. Go to IRS.gov/

Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to 

IRS.gov/OrderForms to place an order.

Getting tax publications and instructions in eBook 

format. Download and view most tax publications and instructions (including the Instructions for Form 1040) on 

mobile devices as eBooks at IRS.gov/eBooks.

IRS eBooks have been tested using Apple's iBooks for 

iPad. Our eBooks haven’t been tested on other dedicated 

eBook readers, and eBook functionality may not operate 

as intended.

Access your online account (individual taxpayers 

only). Go to IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe and a breakdown by tax 

year.

• See payment plan details or apply for a new payment 

plan.

• Make a payment or view 5 years of payment history 

and any pending or scheduled payments.

• Access your tax records, including key data from your 

most recent tax return, and transcripts.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax professionals.

• View your address on file or manage your communication preferences.

Get a transcript of your return. With an online account, 

you can access a variety of information to help you during 

the filing season. You can get a transcript, review your 

most recently filed tax return, and get your adjusted gross 

income. Create or access your online account at IRS.gov/

Account.

Tax Pro Account. This tool lets your tax professional 

submit an authorization request to access your individual 

taxpayer IRS online account. For more information, go to 

IRS.gov/TaxProAccount.

Using direct deposit. The safest and easiest way to receive a tax refund is to e-file 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, 

destroyed, or returned undeliverable to the IRS. Eight in 

10 taxpayers use direct deposit to receive their refunds. If 

you don’t have a bank account, go to IRS.gov/

DirectDeposit for more information on where to find a bank 

or credit union that can open an account online.

Reporting and resolving your tax-related identity 

theft issues. 

• Tax-related identity theft happens when someone 

steals your personal information to commit tax fraud. 

Your taxes can be affected if your SSN is used to file a 

fraudulent return or to claim a refund or credit.

• The IRS doesn’t initiate contact with taxpayers by 

email, text messages (including shortened links), telephone calls, or social media channels to request or 

verify personal or financial information. This includes 

requests for personal identification numbers (PINs), 

24 Publication 596 (2023)
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 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.

Ways to check on the status of your refund. 

• Go to IRS.gov/Refunds.

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

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

The IRS can’t issue refunds before mid-February 

for returns that claimed the EIC or the additional 

child tax credit (ACTC). This applies to the entire 

refund, not just the portion associated with these credits.

Making a tax payment. Payments of U.S. tax must be 

remitted to the IRS in U.S. dollars. Digital assets are not 

accepted. 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.

• Debit Card, Credit Card, or Digital Wallet: Choose an 

approved payment processor to pay online or by 

phone.

• Electronic Funds Withdrawal: Schedule a payment 

when filing your federal taxes using tax return 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 time frames.

Note. The IRS uses the latest encryption technology to 

ensure that the electronic payments you make online, by 

phone, or from a mobile device using the IRS2Go app are 

safe and secure. Paying electronically is quick, easy, and 

faster than mailing in a check or money order.

CAUTION

!

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. Go to IRS.gov/Form1040X 

for information and updates.

Checking the status of your amended return. Go to 

IRS.gov/WMAR to track the status of Form 1040-X amended returns.

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.

Responding to an IRS notice or letter. You can now 

upload responses to all notices and letters using the 

Document Upload Tool. For notices that require additional 

action, taxpayers will be redirected appropriately on 

IRS.gov to take further action. To learn more about the 

tool, go to IRS.gov/Upload.

Note. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may 

not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing 

translations in 2023. You will continue to receive communications, including notices and letters, in English until they 

are translated to your preferred language.

Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. 

Go to IRS.gov/LetUsHelp for the topics people ask about 

most. If you still need help, TACs provide tax help when a 

tax issue can’t be handled online or by phone. All TACs 

now provide service by appointment, so you’ll know in 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.”

CAUTION

!

Publication 596 (2023) 25
The Taxpayer Advocate Service (TAS) 

Is Here To Help You

What Is TAS?

TAS is an independent organization within the IRS that 

helps taxpayers and protects taxpayer rights. TAS strives 

to ensure that every taxpayer is treated fairly and that you 

know and understand your rights under the Taxpayer Bill 

of Rights.

How Can You Learn About Your Taxpayer 

Rights?

The Taxpayer Bill of Rights describes 10 basic rights that 

all taxpayers have when dealing with the IRS. Go to 

TaxpayerAdvocate.IRS.gov to help you understand what 

these rights mean to you and how they apply. These are 

your rights. Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you can’t resolve 

with the IRS. And their service is free. If you qualify for 

their assistance, you will be assigned to one advocate 

who will work with you throughout the process and will do 

everything possible to resolve your issue. TAS can help 

you if:

• Your problem is causing financial difficulty for you, 

your family, or your business;

• You face (or your business is facing) an immediate 

threat of adverse action; or

• You’ve tried repeatedly to contact the IRS but no one 

has responded, or the IRS hasn’t responded by the 

date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, 

and Puerto Rico. To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

• Download Pub. 1546, The Taxpayer Advocate Service 

Is Your Voice at the IRS, available at IRS.gov/pub/irspdf/p1546.pdf;

• Call the IRS toll free at 800-TAX-FORM 

(800-829-3676) to order a copy of Pub. 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect 

many taxpayers. If you know of one of these broad issues, 

report it to TAS at IRS.gov/SAMS. Be sure to not include 

any personal taxpayer information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level 

and who need to resolve tax problems with the IRS. LITCs 

can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, 

LITCs 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 more information or to find an 

LITC near you, go to the LITC page at 

TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, 

Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/

p4134.pdf.

26 Publication 596 (2023)
2023 Earned Income Credit (EIC) 

Table

Caution. This is not a tax table.

At least

2

Your credit is—

1

And your filing status is—

0

If the amount you are 

looking up from the 

worksheet is—

Single, head of household, or

qualifying surviving spouse and 

the number of children you have is—

2,400

2,450

2,450

2,500

3

1,091

1,114

But less 

than

186 825 970

189 842 990

1. To find your credit, read 

down the “At least - But 

less than” columns and 

find the line that includes 

the amount you were told 

to look up from your EIC 

Worksheet.

2. Then, go to the column 

that includes your filing 

status and the number of 

qualifying children you 

have who have valid SSNs 

as defined earlier. Enter 

the credit from that column 

on your EIC Worksheet.

Example. If your filing 

status is single, you 

have one qualifying 

child, and the amount 

you are looking up from 

your EIC Worksheet is 

$2,455, you would enter 

$842.

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

1 50 2 9 10 11 2 9 10 11

50 100 6 26 30 34 6 26 30 34

100 150 10 43 50 56 10 43 50 56

150 200 13 60 70 79 13 60 70 79

200 250 17 77 90 101 17 77 90 101

250 300 21 94 110 124 21 94 110 124

300 350 25 111 130 146 25 111 130 146

350 400 29 128 150 169 29 128 150 169

400 450 33 145 170 191 33 145 170 191

450 500 36 162 190 214 36 162 190 214

500 550 40 179 210 236 40 179 210 236

550 600 44 196 230 259 44 196 230 259

600 650 48 213 250 281 48 213 250 281

650 700 52 230 270 304 52 230 270 304

700 750 55 247 290 326 55 247 290 326

750 800 59 264 310 349 59 264 310 349

800 850 63 281 330 371 63 281 330 371

850 900 67 298 350 394 67 298 350 394

900 950 71 315 370 416 71 315 370 416

950 1,000 75 332 390 439 75 332 390 439

1,000 1,050 78 349 410 461 78 349 410 461

1,050 1,100 82 366 430 484 82 366 430 484

1,100 1,150 86 383 450 506 86 383 450 506

1,150 1,200 90 400 470 529 90 400 470 529

1,200 1,250 94 417 490 551 94 417 490 551

1,250 1,300 98 434 510 574 98 434 510 574

1,300 1,350 101 451 530 596 101 451 530 596

1,350 1,400 105 468 550 619 105 468 550 619

1,400 1,450 109 485 570 641 109 485 570 641

1,450 1,500 113 502 590 664 113 502 590 664

1,500 1,550 117 519 610 686 117 519 610 686

1,550 1,600 120 536 630 709 120 536 630 709

1,600 1,650 124 553 650 731 124 553 650 731

1,650 1,700 128 570 670 754 128 570 670 754

1,700 1,750 132 587 690 776 132 587 690 776

1,750 1,800 136 604 710 799 136 604 710 799

1,800 1,850 140 621 730 821 140 621 730 821

1,850 1,900 143 638 750 844 143 638 750 844

1,900 1,950 147 655 770 866 147 655 770 866

1,950 2,000 151 672 790 889 151 672 790 889

2,000 2,050 155 689 810 911 155 689 810 911

2,050 2,100 159 706 830 934 159 706 830 934

2,100 2,150 163 723 850 956 163 723 850 956

2,150 2,200 166 740 870 979 166 740 870 979

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

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

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

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

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

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

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

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

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

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

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

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

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

(Continued)

Publication 596 (2023) 27
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981

6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004

6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026

6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049

6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071

6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094

6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116

6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139

7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161

7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184

7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206

7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229

7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251

7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274

7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296

7,350 7,400 564 2,508 2,950 3,319 564 2,508 2,950 3,319

7,400 7,450 568 2,525 2,970 3,341 568 2,525 2,970 3,341

7,450 7,500 572 2,542 2,990 3,364 572 2,542 2,990 3,364

7,500 7,550 576 2,559 3,010 3,386 576 2,559 3,010 3,386

7,550 7,600 579 2,576 3,030 3,409 579 2,576 3,030 3,409

7,600 7,650 583 2,593 3,050 3,431 583 2,593 3,050 3,431

7,650 7,700 587 2,610 3,070 3,454 587 2,610 3,070 3,454

7,700 7,750 591 2,627 3,090 3,476 591 2,627 3,090 3,476

7,750 7,800 595 2,644 3,110 3,499 595 2,644 3,110 3,499

7,800 7,850 600 2,661 3,130 3,521 600 2,661 3,130 3,521

7,850 7,900 600 2,678 3,150 3,544 600 2,678 3,150 3,544

7,900 7,950 600 2,695 3,170 3,566 600 2,695 3,170 3,566

7,950 8,000 600 2,712 3,190 3,589 600 2,712 3,190 3,589

8,000 8,050 600 2,729 3,210 3,611 600 2,729 3,210 3,611

8,050 8,100 600 2,746 3,230 3,634 600 2,746 3,230 3,634

8,100 8,150 600 2,763 3,250 3,656 600 2,763 3,250 3,656

8,150 8,200 600 2,780 3,270 3,679 600 2,780 3,270 3,679

8,200 8,250 600 2,797 3,290 3,701 600 2,797 3,290 3,701

8,250 8,300 600 2,814 3,310 3,724 600 2,814 3,310 3,724

8,300 8,350 600 2,831 3,330 3,746 600 2,831 3,330 3,746

8,350 8,400 600 2,848 3,350 3,769 600 2,848 3,350 3,769

8,400 8,450 600 2,865 3,370 3,791 600 2,865 3,370 3,791

8,450 8,500 600 2,882 3,390 3,814 600 2,882 3,390 3,814

8,500 8,550 600 2,899 3,410 3,836 600 2,899 3,410 3,836

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

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

8,650 8,700 600 2,950 3,470 3,904 600 2,950 3,470 3,904

8,700 8,750 600 2,967 3,490 3,926 600 2,967 3,490 3,926

8,750 8,800 600 2,984 3,510 3,949 600 2,984 3,510 3,949

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

8,800 8,850 600 3,001 3,530 3,971 600 3,001 3,530 3,971

8,850 8,900 600 3,018 3,550 3,994 600 3,018 3,550 3,994

8,900 8,950 600 3,035 3,570 4,016 600 3,035 3,570 4,016

8,950 9,000 600 3,052 3,590 4,039 600 3,052 3,590 4,039

9,000 9,050 600 3,069 3,610 4,061 600 3,069 3,610 4,061

9,050 9,100 600 3,086 3,630 4,084 600 3,086 3,630 4,084

9,100 9,150 600 3,103 3,650 4,106 600 3,103 3,650 4,106

9,150 9,200 600 3,120 3,670 4,129 600 3,120 3,670 4,129

9,200 9,250 600 3,137 3,690 4,151 600 3,137 3,690 4,151

9,250 9,300 600 3,154 3,710 4,174 600 3,154 3,710 4,174

9,300 9,350 600 3,171 3,730 4,196 600 3,171 3,730 4,196

9,350 9,400 600 3,188 3,750 4,219 600 3,188 3,750 4,219

9,400 9,450 600 3,205 3,770 4,241 600 3,205 3,770 4,241

9,450 9,500 600 3,222 3,790 4,264 600 3,222 3,790 4,264

9,500 9,550 600 3,239 3,810 4,286 600 3,239 3,810 4,286

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

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

9,650 9,700 600 3,290 3,870 4,354 600 3,290 3,870 4,354

9,700 9,750 600 3,307 3,890 4,376 600 3,307 3,890 4,376

9,750 9,800 600 3,324 3,910 4,399 600 3,324 3,910 4,399

9,800 9,850 598 3,341 3,930 4,421 600 3,341 3,930 4,421

9,850 9,900 594 3,358 3,950 4,444 600 3,358 3,950 4,444

9,900 9,950 590 3,375 3,970 4,466 600 3,375 3,970 4,466

9,950 10,000 586 3,392 3,990 4,489 600 3,392 3,990 4,489

10,000 10,050 583 3,409 4,010 4,511 600 3,409 4,010 4,511

10,050 10,100 579 3,426 4,030 4,534 600 3,426 4,030 4,534

10,100 10,150 575 3,443 4,050 4,556 600 3,443 4,050 4,556

10,150 10,200 571 3,460 4,070 4,579 600 3,460 4,070 4,579

10,200 10,250 567 3,477 4,090 4,601 600 3,477 4,090 4,601

10,250 10,300 563 3,494 4,110 4,624 600 3,494 4,110 4,624

10,300 10,350 560 3,511 4,130 4,646 600 3,511 4,130 4,646

10,350 10,400 556 3,528 4,150 4,669 600 3,528 4,150 4,669

10,400 10,450 552 3,545 4,170 4,691 600 3,545 4,170 4,691

10,450 10,500 548 3,562 4,190 4,714 600 3,562 4,190 4,714

10,500 10,550 544 3,579 4,210 4,736 600 3,579 4,210 4,736

10,550 10,600 540 3,596 4,230 4,759 600 3,596 4,230 4,759

10,600 10,650 537 3,613 4,250 4,781 600 3,613 4,250 4,781

10,650 10,700 533 3,630 4,270 4,804 600 3,630 4,270 4,804

10,700 10,750 529 3,647 4,290 4,826 600 3,647 4,290 4,826

10,750 10,800 525 3,664 4,310 4,849 600 3,664 4,310 4,849

10,800 10,850 521 3,681 4,330 4,871 600 3,681 4,330 4,871

10,850 10,900 518 3,698 4,350 4,894 600 3,698 4,350 4,894

10,900 10,950 514 3,715 4,370 4,916 600 3,715 4,370 4,916

10,950 11,000 510 3,732 4,390 4,939 600 3,732 4,390 4,939

11,000 11,050 506 3,749 4,410 4,961 600 3,749 4,410 4,961

11,050 11,100 502 3,766 4,430 4,984 600 3,766 4,430 4,984

11,100 11,150 498 3,783 4,450 5,006 600 3,783 4,450 5,006

11,150 11,200 495 3,800 4,470 5,029 600 3,800 4,470 5,029

11,200 11,250 491 3,817 4,490 5,051 600 3,817 4,490 5,051

11,250 11,300 487 3,834 4,510 5,074 600 3,834 4,510 5,074

11,300 11,350 483 3,851 4,530 5,096 600 3,851 4,530 5,096

11,350 11,400 479 3,868 4,550 5,119 600 3,868 4,550 5,119

11,400 11,450 475 3,885 4,570 5,141 600 3,885 4,570 5,141

11,450 11,500 472 3,902 4,590 5,164 600 3,902 4,590 5,164

11,500 11,550 468 3,919 4,610 5,186 600 3,919 4,610 5,186

11,550 11,600 464 3,936 4,630 5,209 600 3,936 4,630 5,209

11,600 11,650 460 3,953 4,650 5,231 600 3,953 4,650 5,231

11,650 11,700 456 3,970 4,670 5,254 600 3,970 4,670 5,254

11,700 11,750 452 3,987 4,690 5,276 600 3,987 4,690 5,276

11,750 11,800 449 3,995 4,710 5,299 600 3,995 4,710 5,299

11,800 11,850 445 3,995 4,730 5,321 600 3,995 4,730 5,321

11,850 11,900 441 3,995 4,750 5,344 600 3,995 4,750 5,344

11,900 11,950 437 3,995 4,770 5,366 600 3,995 4,770 5,366

11,950 12,000 433 3,995 4,790 5,389 600 3,995 4,790 5,389

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

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

(Continued)

28 Publication 596 (2023)
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

12,000 12,050 430 3,995 4,810 5,411 600 3,995 4,810 5,411

12,050 12,100 426 3,995 4,830 5,434 600 3,995 4,830 5,434

12,100 12,150 422 3,995 4,850 5,456 600 3,995 4,850 5,456

12,150 12,200 418 3,995 4,870 5,479 600 3,995 4,870 5,479

12,200 12,250 414 3,995 4,890 5,501 600 3,995 4,890 5,501

12,250 12,300 410 3,995 4,910 5,524 600 3,995 4,910 5,524

12,300 12,350 407 3,995 4,930 5,546 600 3,995 4,930 5,546

12,350 12,400 403 3,995 4,950 5,569 600 3,995 4,950 5,569

12,400 12,450 399 3,995 4,970 5,591 600 3,995 4,970 5,591

12,450 12,500 395 3,995 4,990 5,614 600 3,995 4,990 5,614

12,500 12,550 391 3,995 5,010 5,636 600 3,995 5,010 5,636

12,550 12,600 387 3,995 5,030 5,659 600 3,995 5,030 5,659

12,600 12,650 384 3,995 5,050 5,681 600 3,995 5,050 5,681

12,650 12,700 380 3,995 5,070 5,704 600 3,995 5,070 5,704

12,700 12,750 376 3,995 5,090 5,726 600 3,995 5,090 5,726

12,750 12,800 372 3,995 5,110 5,749 600 3,995 5,110 5,749

12,800 12,850 368 3,995 5,130 5,771 600 3,995 5,130 5,771

12,850 12,900 365 3,995 5,150 5,794 600 3,995 5,150 5,794

12,900 12,950 361 3,995 5,170 5,816 600 3,995 5,170 5,816

12,950 13,000 357 3,995 5,190 5,839 600 3,995 5,190 5,839

13,000 13,050 353 3,995 5,210 5,861 600 3,995 5,210 5,861

13,050 13,100 349 3,995 5,230 5,884 600 3,995 5,230 5,884

13,100 13,150 345 3,995 5,250 5,906 600 3,995 5,250 5,906

13,150 13,200 342 3,995 5,270 5,929 600 3,995 5,270 5,929

13,200 13,250 338 3,995 5,290 5,951 600 3,995 5,290 5,951

13,250 13,300 334 3,995 5,310 5,974 600 3,995 5,310 5,974

13,300 13,350 330 3,995 5,330 5,996 600 3,995 5,330 5,996

13,350 13,400 326 3,995 5,350 6,019 600 3,995 5,350 6,019

13,400 13,450 322 3,995 5,370 6,041 600 3,995 5,370 6,041

13,450 13,500 319 3,995 5,390 6,064 600 3,995 5,390 6,064

13,500 13,550 315 3,995 5,410 6,086 600 3,995 5,410 6,086

13,550 13,600 311 3,995 5,430 6,109 600 3,995 5,430 6,109

13,600 13,650 307 3,995 5,450 6,131 600 3,995 5,450 6,131

13,650 13,700 303 3,995 5,470 6,154 600 3,995 5,470 6,154

13,700 13,750 299 3,995 5,490 6,176 600 3,995 5,490 6,176

13,750 13,800 296 3,995 5,510 6,199 600 3,995 5,510 6,199

13,800 13,850 292 3,995 5,530 6,221 600 3,995 5,530 6,221

13,850 13,900 288 3,995 5,550 6,244 600 3,995 5,550 6,244

13,900 13,950 284 3,995 5,570 6,266 600 3,995 5,570 6,266

13,950 14,000 280 3,995 5,590 6,289 600 3,995 5,590 6,289

14,000 14,050 277 3,995 5,610 6,311 600 3,995 5,610 6,311

14,050 14,100 273 3,995 5,630 6,334 600 3,995 5,630 6,334

14,100 14,150 269 3,995 5,650 6,356 600 3,995 5,650 6,356

14,150 14,200 265 3,995 5,670 6,379 600 3,995 5,670 6,379

14,200 14,250 261 3,995 5,690 6,401 600 3,995 5,690 6,401

14,250 14,300 257 3,995 5,710 6,424 600 3,995 5,710 6,424

14,300 14,350 254 3,995 5,730 6,446 600 3,995 5,730 6,446

14,350 14,400 250 3,995 5,750 6,469 600 3,995 5,750 6,469

14,400 14,450 246 3,995 5,770 6,491 600 3,995 5,770 6,491

14,450 14,500 242 3,995 5,790 6,514 600 3,995 5,790 6,514

14,500 14,550 238 3,995 5,810 6,536 600 3,995 5,810 6,536

14,550 14,600 234 3,995 5,830 6,559 600 3,995 5,830 6,559

14,600 14,650 231 3,995 5,850 6,581 600 3,995 5,850 6,581

14,650 14,700 227 3,995 5,870 6,604 600 3,995 5,870 6,604

14,700 14,750 223 3,995 5,890 6,626 600 3,995 5,890 6,626

14,750 14,800 219 3,995 5,910 6,649 600 3,995 5,910 6,649

14,800 14,850 215 3,995 5,930 6,671 600 3,995 5,930 6,671

14,850 14,900 212 3,995 5,950 6,694 600 3,995 5,950 6,694

14,900 14,950 208 3,995 5,970 6,716 600 3,995 5,970 6,716

14,950 15,000 204 3,995 5,990 6,739 600 3,995 5,990 6,739

15,000 15,050 200 3,995 6,010 6,761 600 3,995 6,010 6,761

15,050 15,100 196 3,995 6,030 6,784 600 3,995 6,030 6,784

15,100 15,150 192 3,995 6,050 6,806 600 3,995 6,050 6,806

15,150 15,200 189 3,995 6,070 6,829 600 3,995 6,070 6,829

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

15,200 15,250 185 3,995 6,090 6,851 600 3,995 6,090 6,851

15,250 15,300 181 3,995 6,110 6,874 600 3,995 6,110 6,874

15,300 15,350 177 3,995 6,130 6,896 600 3,995 6,130 6,896

15,350 15,400 173 3,995 6,150 6,919 600 3,995 6,150 6,919

15,400 15,450 169 3,995 6,170 6,941 600 3,995 6,170 6,941

15,450 15,500 166 3,995 6,190 6,964 600 3,995 6,190 6,964

15,500 15,550 162 3,995 6,210 6,986 600 3,995 6,210 6,986

15,550 15,600 158 3,995 6,230 7,009 600 3,995 6,230 7,009

15,600 15,650 154 3,995 6,250 7,031 600 3,995 6,250 7,031

15,650 15,700 150 3,995 6,270 7,054 600 3,995 6,270 7,054

15,700 15,750 146 3,995 6,290 7,076 600 3,995 6,290 7,076

15,750 15,800 143 3,995 6,310 7,099 600 3,995 6,310 7,099

15,800 15,850 139 3,995 6,330 7,121 600 3,995 6,330 7,121

15,850 15,900 135 3,995 6,350 7,144 600 3,995 6,350 7,144

15,900 15,950 131 3,995 6,370 7,166 600 3,995 6,370 7,166

15,950 16,000 127 3,995 6,390 7,189 600 3,995 6,390 7,189

16,000 16,050 124 3,995 6,410 7,211 600 3,995 6,410 7,211

16,050 16,100 120 3,995 6,430 7,234 600 3,995 6,430 7,234

16,100 16,150 116 3,995 6,450 7,256 600 3,995 6,450 7,256

16,150 16,200 112 3,995 6,470 7,279 600 3,995 6,470 7,279

16,200 16,250 108 3,995 6,490 7,301 600 3,995 6,490 7,301

16,250 16,300 104 3,995 6,510 7,324 600 3,995 6,510 7,324

16,300 16,350 101 3,995 6,530 7,346 600 3,995 6,530 7,346

16,350 16,400 97 3,995 6,550 7,369 600 3,995 6,550 7,369

16,400 16,450 93 3,995 6,570 7,391 596 3,995 6,570 7,391

16,450 16,500 89 3,995 6,590 7,414 592 3,995 6,590 7,414

16,500 16,550 85 3,995 6,604 7,430 588 3,995 6,604 7,430

16,550 16,600 81 3,995 6,604 7,430 584 3,995 6,604 7,430

16,600 16,650 78 3,995 6,604 7,430 580 3,995 6,604 7,430

16,650 16,700 74 3,995 6,604 7,430 576 3,995 6,604 7,430

16,700 16,750 70 3,995 6,604 7,430 573 3,995 6,604 7,430

16,750 16,800 66 3,995 6,604 7,430 569 3,995 6,604 7,430

16,800 16,850 62 3,995 6,604 7,430 565 3,995 6,604 7,430

16,850 16,900 59 3,995 6,604 7,430 561 3,995 6,604 7,430

16,900 16,950 55 3,995 6,604 7,430 557 3,995 6,604 7,430

16,950 17,000 51 3,995 6,604 7,430 553 3,995 6,604 7,430

17,000 17,050 47 3,995 6,604 7,430 550 3,995 6,604 7,430

17,050 17,100 43 3,995 6,604 7,430 546 3,995 6,604 7,430

17,100 17,150 39 3,995 6,604 7,430 542 3,995 6,604 7,430

17,150 17,200 36 3,995 6,604 7,430 538 3,995 6,604 7,430

17,200 17,250 32 3,995 6,604 7,430 534 3,995 6,604 7,430

17,250 17,300 28 3,995 6,604 7,430 531 3,995 6,604 7,430

17,300 17,350 24 3,995 6,604 7,430 527 3,995 6,604 7,430

17,350 17,400 20 3,995 6,604 7,430 523 3,995 6,604 7,430

17,400 17,450 16 3,995 6,604 7,430 519 3,995 6,604 7,430

17,450 17,500 13 3,995 6,604 7,430 515 3,995 6,604 7,430

17,500 17,550 9 3,995 6,604 7,430 511 3,995 6,604 7,430

17,550 17,600 5 3,995 6,604 7,430 508 3,995 6,604 7,430

17,600 17,650 * 3,995 6,604 7,430 504 3,995 6,604 7,430

17,650 17,700 0 3,995 6,604 7,430 500 3,995 6,604 7,430

17,700 17,750 0 3,995 6,604 7,430 496 3,995 6,604 7,430

17,750 17,800 0 3,995 6,604 7,430 492 3,995 6,604 7,430

17,800 17,850 0 3,995 6,604 7,430 488 3,995 6,604 7,430

17,850 17,900 0 3,995 6,604 7,430 485 3,995 6,604 7,430

17,900 17,950 0 3,995 6,604 7,430 481 3,995 6,604 7,430

17,950 18,000 0 3,995 6,604 7,430 477 3,995 6,604 7,430

18,000 18,050 0 3,995 6,604 7,430 473 3,995 6,604 7,430

18,050 18,100 0 3,995 6,604 7,430 469 3,995 6,604 7,430

18,100 18,150 0 3,995 6,604 7,430 466 3,995 6,604 7,430

18,150 18,200 0 3,995 6,604 7,430 462 3,995 6,604 7,430

18,200 18,250 0 3,995 6,604 7,430 458 3,995 6,604 7,430

18,250 18,300 0 3,995 6,604 7,430 454 3,995 6,604 7,430

18,300 18,350 0 3,995 6,604 7,430 450 3,995 6,604 7,430

18,350 18,400 0 3,995 6,604 7,430 446 3,995 6,604 7,430

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

* If the amount you are looking up from the worksheet is at least $17,600 but less than $17,640, and you have no qualifying children who have valid 

SSNs, your credit is $2.

If the amount you are looking up from the worksheet is $17,640 or more, and you have no qualifying children who have valid SSNs, you can't take the 

credit.

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

(Continued)

Publication 596 (2023) 29
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

18,400 18,450 0 3,995 6,604 7,430 443 3,995 6,604 7,430

18,450 18,500 0 3,995 6,604 7,430 439 3,995 6,604 7,430

18,500 18,550 0 3,995 6,604 7,430 435 3,995 6,604 7,430

18,550 18,600 0 3,995 6,604 7,430 431 3,995 6,604 7,430

18,600 18,650 0 3,995 6,604 7,430 427 3,995 6,604 7,430

18,650 18,700 0 3,995 6,604 7,430 423 3,995 6,604 7,430

18,700 18,750 0 3,995 6,604 7,430 420 3,995 6,604 7,430

18,750 18,800 0 3,995 6,604 7,430 416 3,995 6,604 7,430

18,800 18,850 0 3,995 6,604 7,430 412 3,995 6,604 7,430

18,850 18,900 0 3,995 6,604 7,430 408 3,995 6,604 7,430

18,900 18,950 0 3,995 6,604 7,430 404 3,995 6,604 7,430

18,950 19,000 0 3,995 6,604 7,430 400 3,995 6,604 7,430

19,000 19,050 0 3,995 6,604 7,430 397 3,995 6,604 7,430

19,050 19,100 0 3,995 6,604 7,430 393 3,995 6,604 7,430

19,100 19,150 0 3,995 6,604 7,430 389 3,995 6,604 7,430

19,150 19,200 0 3,995 6,604 7,430 385 3,995 6,604 7,430

19,200 19,250 0 3,995 6,604 7,430 381 3,995 6,604 7,430

19,250 19,300 0 3,995 6,604 7,430 378 3,995 6,604 7,430

19,300 19,350 0 3,995 6,604 7,430 374 3,995 6,604 7,430

19,350 19,400 0 3,995 6,604 7,430 370 3,995 6,604 7,430

19,400 19,450 0 3,995 6,604 7,430 366 3,995 6,604 7,430

19,450 19,500 0 3,995 6,604 7,430 362 3,995 6,604 7,430

19,500 19,550 0 3,995 6,604 7,430 358 3,995 6,604 7,430

19,550 19,600 0 3,995 6,604 7,430 355 3,995 6,604 7,430

19,600 19,650 0 3,995 6,604 7,430 351 3,995 6,604 7,430

19,650 19,700 0 3,995 6,604 7,430 347 3,995 6,604 7,430

19,700 19,750 0 3,995 6,604 7,430 343 3,995 6,604 7,430

19,750 19,800 0 3,995 6,604 7,430 339 3,995 6,604 7,430

19,800 19,850 0 3,995 6,604 7,430 335 3,995 6,604 7,430

19,850 19,900 0 3,995 6,604 7,430 332 3,995 6,604 7,430

19,900 19,950 0 3,995 6,604 7,430 328 3,995 6,604 7,430

19,950 20,000 0 3,995 6,604 7,430 324 3,995 6,604 7,430

20,000 20,050 0 3,995 6,604 7,430 320 3,995 6,604 7,430

20,050 20,100 0 3,995 6,604 7,430 316 3,995 6,604 7,430

20,100 20,150 0 3,995 6,604 7,430 313 3,995 6,604 7,430

20,150 20,200 0 3,995 6,604 7,430 309 3,995 6,604 7,430

20,200 20,250 0 3,995 6,604 7,430 305 3,995 6,604 7,430

20,250 20,300 0 3,995 6,604 7,430 301 3,995 6,604 7,430

20,300 20,350 0 3,995 6,604 7,430 297 3,995 6,604 7,430

20,350 20,400 0 3,995 6,604 7,430 293 3,995 6,604 7,430

20,400 20,450 0 3,995 6,604 7,430 290 3,995 6,604 7,430

20,450 20,500 0 3,995 6,604 7,430 286 3,995 6,604 7,430

20,500 20,550 0 3,995 6,604 7,430 282 3,995 6,604 7,430

20,550 20,600 0 3,995 6,604 7,430 278 3,995 6,604 7,430

20,600 20,650 0 3,995 6,604 7,430 274 3,995 6,604 7,430

20,650 20,700 0 3,995 6,604 7,430 270 3,995 6,604 7,430

20,700 20,750 0 3,995 6,604 7,430 267 3,995 6,604 7,430

20,750 20,800 0 3,995 6,604 7,430 263 3,995 6,604 7,430

20,800 20,850 0 3,995 6,604 7,430 259 3,995 6,604 7,430

20,850 20,900 0 3,995 6,604 7,430 255 3,995 6,604 7,430

20,900 20,950 0 3,995 6,604 7,430 251 3,995 6,604 7,430

20,950 21,000 0 3,995 6,604 7,430 247 3,995 6,604 7,430

21,000 21,050 0 3,995 6,604 7,430 244 3,995 6,604 7,430

21,050 21,100 0 3,995 6,604 7,430 240 3,995 6,604 7,430

21,100 21,150 0 3,995 6,604 7,430 236 3,995 6,604 7,430

21,150 21,200 0 3,995 6,604 7,430 232 3,995 6,604 7,430

21,200 21,250 0 3,995 6,604 7,430 228 3,995 6,604 7,430

21,250 21,300 0 3,995 6,604 7,430 225 3,995 6,604 7,430

21,300 21,350 0 3,995 6,604 7,430 221 3,995 6,604 7,430

21,350 21,400 0 3,995 6,604 7,430 217 3,995 6,604 7,430

21,400 21,450 0 3,995 6,604 7,430 213 3,995 6,604 7,430

21,450 21,500 0 3,995 6,604 7,430 209 3,995 6,604 7,430

21,500 21,550 0 3,995 6,604 7,430 205 3,995 6,604 7,430

21,550 21,600 0 3,995 6,604 7,430 202 3,995 6,604 7,430

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

21,600 21,650 0 3,985 6,590 7,416 198 3,995 6,604 7,430

21,650 21,700 0 3,977 6,580 7,405 194 3,995 6,604 7,430

21,700 21,750 0 3,969 6,569 7,395 190 3,995 6,604 7,430

21,750 21,800 0 3,961 6,559 7,384 186 3,995 6,604 7,430

21,800 21,850 0 3,953 6,548 7,374 182 3,995 6,604 7,430

21,850 21,900 0 3,945 6,538 7,363 179 3,995 6,604 7,430

21,900 21,950 0 3,937 6,527 7,353 175 3,995 6,604 7,430

21,950 22,000 0 3,929 6,517 7,342 171 3,995 6,604 7,430

22,000 22,050 0 3,921 6,506 7,332 167 3,995 6,604 7,430

22,050 22,100 0 3,913 6,496 7,321 163 3,995 6,604 7,430

22,100 22,150 0 3,905 6,485 7,311 160 3,995 6,604 7,430

22,150 22,200 0 3,897 6,474 7,300 156 3,995 6,604 7,430

22,200 22,250 0 3,889 6,464 7,289 152 3,995 6,604 7,430

22,250 22,300 0 3,881 6,453 7,279 148 3,995 6,604 7,430

22,300 22,350 0 3,873 6,443 7,268 144 3,995 6,604 7,430

22,350 22,400 0 3,865 6,432 7,258 140 3,995 6,604 7,430

22,400 22,450 0 3,857 6,422 7,247 137 3,995 6,604 7,430

22,450 22,500 0 3,849 6,411 7,237 133 3,995 6,604 7,430

22,500 22,550 0 3,841 6,401 7,226 129 3,995 6,604 7,430

22,550 22,600 0 3,833 6,390 7,216 125 3,995 6,604 7,430

22,600 22,650 0 3,825 6,380 7,205 121 3,995 6,604 7,430

22,650 22,700 0 3,817 6,369 7,195 117 3,995 6,604 7,430

22,700 22,750 0 3,809 6,359 7,184 114 3,995 6,604 7,430

22,750 22,800 0 3,801 6,348 7,174 110 3,995 6,604 7,430

22,800 22,850 0 3,793 6,338 7,163 106 3,995 6,604 7,430

22,850 22,900 0 3,785 6,327 7,153 102 3,995 6,604 7,430

22,900 22,950 0 3,777 6,317 7,142 98 3,995 6,604 7,430

22,950 23,000 0 3,769 6,306 7,132 94 3,995 6,604 7,430

23,000 23,050 0 3,761 6,295 7,121 91 3,995 6,604 7,430

23,050 23,100 0 3,753 6,285 7,110 87 3,995 6,604 7,430

23,100 23,150 0 3,745 6,274 7,100 83 3,995 6,604 7,430

23,150 23,200 0 3,737 6,264 7,089 79 3,995 6,604 7,430

23,200 23,250 0 3,729 6,253 7,079 75 3,995 6,604 7,430

23,250 23,300 0 3,721 6,243 7,068 72 3,995 6,604 7,430

23,300 23,350 0 3,713 6,232 7,058 68 3,995 6,604 7,430

23,350 23,400 0 3,705 6,222 7,047 64 3,995 6,604 7,430

23,400 23,450 0 3,697 6,211 7,037 60 3,995 6,604 7,430

23,450 23,500 0 3,689 6,201 7,026 56 3,995 6,604 7,430

23,500 23,550 0 3,681 6,190 7,016 52 3,995 6,604 7,430

23,550 23,600 0 3,673 6,180 7,005 49 3,995 6,604 7,430

23,600 23,650 0 3,665 6,169 6,995 45 3,995 6,604 7,430

23,650 23,700 0 3,657 6,159 6,984 41 3,995 6,604 7,430

23,700 23,750 0 3,649 6,148 6,974 37 3,995 6,604 7,430

23,750 23,800 0 3,641 6,138 6,963 33 3,995 6,604 7,430

23,800 23,850 0 3,633 6,127 6,952 29 3,995 6,604 7,430

23,850 23,900 0 3,625 6,116 6,942 26 3,995 6,604 7,430

23,900 23,950 0 3,617 6,106 6,931 22 3,995 6,604 7,430

23,950 24,000 0 3,609 6,095 6,921 18 3,995 6,604 7,430

24,000 24,050 0 3,601 6,085 6,910 14 3,995 6,604 7,430

24,050 24,100 0 3,593 6,074 6,900 10 3,995 6,604 7,430

24,100 24,150 0 3,585 6,064 6,889 7 3,995 6,604 7,430

24,150 24,200 0 3,577 6,053 6,879 3 3,995 6,604 7,430

24,200 24,250 0 3,569 6,043 6,868 * 3,995 6,604 7,430

24,250 24,300 0 3,561 6,032 6,858 0 3,995 6,604 7,430

24,300 24,350 0 3,553 6,022 6,847 0 3,995 6,604 7,430

24,350 24,400 0 3,545 6,011 6,837 0 3,995 6,604 7,430

24,400 24,450 0 3,537 6,001 6,826 0 3,995 6,604 7,430

24,450 24,500 0 3,529 5,990 6,816 0 3,995 6,604 7,430

24,500 24,550 0 3,521 5,980 6,805 0 3,995 6,604 7,430

24,550 24,600 0 3,513 5,969 6,795 0 3,995 6,604 7,430

24,600 24,650 0 3,505 5,959 6,784 0 3,995 6,604 7,430

24,650 24,700 0 3,497 5,948 6,773 0 3,995 6,604 7,430

24,700 24,750 0 3,489 5,937 6,763 0 3,995 6,604 7,430

24,750 24,800 0 3,481 5,927 6,752 0 3,995 6,604 7,430

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

* If the amount you are looking up from the worksheet is at least $24,200 but less than $24,210, and you have no qualifying children who have valid 

SSNs, your credit is $0.

If the amount you are looking up from the worksheet is $24,210 or more, and you have no qualifying children who have valid SSNs, you can’t take the 

credit.

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

(Continued)

30 Publication 596 (2023)
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

24,800 24,850 0 3,473 5,916 6,742 0 3,995 6,604 7,430

24,850 24,900 0 3,465 5,906 6,731 0 3,995 6,604 7,430

24,900 24,950 0 3,457 5,895 6,721 0 3,995 6,604 7,430

24,950 25,000 0 3,449 5,885 6,710 0 3,995 6,604 7,430

25,000 25,050 0 3,441 5,874 6,700 0 3,995 6,604 7,430

25,050 25,100 0 3,433 5,864 6,689 0 3,995 6,604 7,430

25,100 25,150 0 3,425 5,853 6,679 0 3,995 6,604 7,430

25,150 25,200 0 3,417 5,843 6,668 0 3,995 6,604 7,430

25,200 25,250 0 3,409 5,832 6,658 0 3,995 6,604 7,430

25,250 25,300 0 3,401 5,822 6,647 0 3,995 6,604 7,430

25,300 25,350 0 3,393 5,811 6,637 0 3,995 6,604 7,430

25,350 25,400 0 3,385 5,801 6,626 0 3,995 6,604 7,430

25,400 25,450 0 3,377 5,790 6,616 0 3,995 6,604 7,430

25,450 25,500 0 3,369 5,780 6,605 0 3,995 6,604 7,430

25,500 25,550 0 3,361 5,769 6,594 0 3,995 6,604 7,430

25,550 25,600 0 3,353 5,758 6,584 0 3,995 6,604 7,430

25,600 25,650 0 3,345 5,748 6,573 0 3,995 6,604 7,430

25,650 25,700 0 3,337 5,737 6,563 0 3,995 6,604 7,430

25,700 25,750 0 3,329 5,727 6,552 0 3,995 6,604 7,430

25,750 25,800 0 3,321 5,716 6,542 0 3,995 6,604 7,430

25,800 25,850 0 3,313 5,706 6,531 0 3,995 6,604 7,430

25,850 25,900 0 3,305 5,695 6,521 0 3,995 6,604 7,430

25,900 25,950 0 3,297 5,685 6,510 0 3,995 6,604 7,430

25,950 26,000 0 3,289 5,674 6,500 0 3,995 6,604 7,430

26,000 26,050 0 3,281 5,664 6,489 0 3,995 6,604 7,430

26,050 26,100 0 3,274 5,653 6,479 0 3,995 6,604 7,430

26,100 26,150 0 3,266 5,643 6,468 0 3,995 6,604 7,430

26,150 26,200 0 3,258 5,632 6,458 0 3,995 6,604 7,430

26,200 26,250 0 3,250 5,622 6,447 0 3,995 6,604 7,430

26,250 26,300 0 3,242 5,611 6,437 0 3,995 6,604 7,430

26,300 26,350 0 3,234 5,600 6,426 0 3,995 6,604 7,430

26,350 26,400 0 3,226 5,590 6,415 0 3,995 6,604 7,430

26,400 26,450 0 3,218 5,579 6,405 0 3,995 6,604 7,430

26,450 26,500 0 3,210 5,569 6,394 0 3,995 6,604 7,430

26,500 26,550 0 3,202 5,558 6,384 0 3,995 6,604 7,430

26,550 26,600 0 3,194 5,548 6,373 0 3,995 6,604 7,430

26,600 26,650 0 3,186 5,537 6,363 0 3,995 6,604 7,430

26,650 26,700 0 3,178 5,527 6,352 0 3,995 6,604 7,430

26,700 26,750 0 3,170 5,516 6,342 0 3,995 6,604 7,430

26,750 26,800 0 3,162 5,506 6,331 0 3,995 6,604 7,430

26,800 26,850 0 3,154 5,495 6,321 0 3,995 6,604 7,430

26,850 26,900 0 3,146 5,485 6,310 0 3,995 6,604 7,430

26,900 26,950 0 3,138 5,474 6,300 0 3,995 6,604 7,430

26,950 27,000 0 3,130 5,464 6,289 0 3,995 6,604 7,430

27,000 27,050 0 3,122 5,453 6,279 0 3,995 6,604 7,430

27,050 27,100 0 3,114 5,443 6,268 0 3,995 6,604 7,430

27,100 27,150 0 3,106 5,432 6,258 0 3,995 6,604 7,430

27,150 27,200 0 3,098 5,421 6,247 0 3,995 6,604 7,430

27,200 27,250 0 3,090 5,411 6,236 0 3,995 6,604 7,430

27,250 27,300 0 3,082 5,400 6,226 0 3,995 6,604 7,430

27,300 27,350 0 3,074 5,390 6,215 0 3,995 6,604 7,430

27,350 27,400 0 3,066 5,379 6,205 0 3,995 6,604 7,430

27,400 27,450 0 3,058 5,369 6,194 0 3,995 6,604 7,430

27,450 27,500 0 3,050 5,358 6,184 0 3,995 6,604 7,430

27,500 27,550 0 3,042 5,348 6,173 0 3,995 6,604 7,430

27,550 27,600 0 3,034 5,337 6,163 0 3,995 6,604 7,430

27,600 27,650 0 3,026 5,327 6,152 0 3,995 6,604 7,430

27,650 27,700 0 3,018 5,316 6,142 0 3,995 6,604 7,430

27,700 27,750 0 3,010 5,306 6,131 0 3,995 6,604 7,430

27,750 27,800 0 3,002 5,295 6,121 0 3,995 6,604 7,430

27,800 27,850 0 2,994 5,285 6,110 0 3,995 6,604 7,430

27,850 27,900 0 2,986 5,274 6,100 0 3,995 6,604 7,430

27,900 27,950 0 2,978 5,264 6,089 0 3,995 6,604 7,430

27,950 28,000 0 2,970 5,253 6,079 0 3,995 6,604 7,430

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

28,000 28,050 0 2,962 5,242 6,068 0 3,995 6,604 7,430

28,050 28,100 0 2,954 5,232 6,057 0 3,995 6,604 7,430

28,100 28,150 0 2,946 5,221 6,047 0 3,995 6,604 7,430

28,150 28,200 0 2,938 5,211 6,036 0 3,986 6,592 7,418

28,200 28,250 0 2,930 5,200 6,026 0 3,978 6,582 7,407

28,250 28,300 0 2,922 5,190 6,015 0 3,970 6,571 7,397

28,300 28,350 0 2,914 5,179 6,005 0 3,962 6,561 7,386

28,350 28,400 0 2,906 5,169 5,994 0 3,954 6,550 7,376

28,400 28,450 0 2,898 5,158 5,984 0 3,946 6,540 7,365

28,450 28,500 0 2,890 5,148 5,973 0 3,938 6,529 7,355

28,500 28,550 0 2,882 5,137 5,963 0 3,930 6,519 7,344

28,550 28,600 0 2,874 5,127 5,952 0 3,922 6,508 7,334

28,600 28,650 0 2,866 5,116 5,942 0 3,914 6,498 7,323

28,650 28,700 0 2,858 5,106 5,931 0 3,906 6,487 7,313

28,700 28,750 0 2,850 5,095 5,921 0 3,898 6,477 7,302

28,750 28,800 0 2,842 5,085 5,910 0 3,890 6,466 7,292

28,800 28,850 0 2,834 5,074 5,899 0 3,882 6,456 7,281

28,850 28,900 0 2,826 5,063 5,889 0 3,874 6,445 7,270

28,900 28,950 0 2,818 5,053 5,878 0 3,866 6,434 7,260

28,950 29,000 0 2,810 5,042 5,868 0 3,858 6,424 7,249

29,000 29,050 0 2,802 5,032 5,857 0 3,850 6,413 7,239

29,050 29,100 0 2,794 5,021 5,847 0 3,842 6,403 7,228

29,100 29,150 0 2,786 5,011 5,836 0 3,834 6,392 7,218

29,150 29,200 0 2,778 5,000 5,826 0 3,826 6,382 7,207

29,200 29,250 0 2,770 4,990 5,815 0 3,818 6,371 7,197

29,250 29,300 0 2,762 4,979 5,805 0 3,810 6,361 7,186

29,300 29,350 0 2,754 4,969 5,794 0 3,802 6,350 7,176

29,350 29,400 0 2,746 4,958 5,784 0 3,794 6,340 7,165

29,400 29,450 0 2,738 4,948 5,773 0 3,786 6,329 7,155

29,450 29,500 0 2,730 4,937 5,763 0 3,778 6,319 7,144

29,500 29,550 0 2,722 4,927 5,752 0 3,770 6,308 7,134

29,550 29,600 0 2,714 4,916 5,742 0 3,762 6,298 7,123

29,600 29,650 0 2,706 4,906 5,731 0 3,755 6,287 7,113

29,650 29,700 0 2,698 4,895 5,720 0 3,747 6,277 7,102

29,700 29,750 0 2,690 4,884 5,710 0 3,739 6,266 7,091

29,750 29,800 0 2,682 4,874 5,699 0 3,731 6,255 7,081

29,800 29,850 0 2,674 4,863 5,689 0 3,723 6,245 7,070

29,850 29,900 0 2,666 4,853 5,678 0 3,715 6,234 7,060

29,900 29,950 0 2,658 4,842 5,668 0 3,707 6,224 7,049

29,950 30,000 0 2,650 4,832 5,657 0 3,699 6,213 7,039

30,000 30,050 0 2,642 4,821 5,647 0 3,691 6,203 7,028

30,050 30,100 0 2,634 4,811 5,636 0 3,683 6,192 7,018

30,100 30,150 0 2,626 4,800 5,626 0 3,675 6,182 7,007

30,150 30,200 0 2,618 4,790 5,615 0 3,667 6,171 6,997

30,200 30,250 0 2,610 4,779 5,605 0 3,659 6,161 6,986

30,250 30,300 0 2,602 4,769 5,594 0 3,651 6,150 6,976

30,300 30,350 0 2,594 4,758 5,584 0 3,643 6,140 6,965

30,350 30,400 0 2,586 4,748 5,573 0 3,635 6,129 6,955

30,400 30,450 0 2,578 4,737 5,563 0 3,627 6,119 6,944

30,450 30,500 0 2,570 4,727 5,552 0 3,619 6,108 6,934

30,500 30,550 0 2,562 4,716 5,541 0 3,611 6,098 6,923

30,550 30,600 0 2,554 4,705 5,531 0 3,603 6,087 6,912

30,600 30,650 0 2,546 4,695 5,520 0 3,595 6,076 6,902

30,650 30,700 0 2,538 4,684 5,510 0 3,587 6,066 6,891

30,700 30,750 0 2,530 4,674 5,499 0 3,579 6,055 6,881

30,750 30,800 0 2,522 4,663 5,489 0 3,571 6,045 6,870

30,800 30,850 0 2,514 4,653 5,478 0 3,563 6,034 6,860

30,850 30,900 0 2,506 4,642 5,468 0 3,555 6,024 6,849

30,900 30,950 0 2,498 4,632 5,457 0 3,547 6,013 6,839

30,950 31,000 0 2,490 4,621 5,447 0 3,539 6,003 6,828

31,000 31,050 0 2,482 4,611 5,436 0 3,531 5,992 6,818

31,050 31,100 0 2,475 4,600 5,426 0 3,523 5,982 6,807

31,100 31,150 0 2,467 4,590 5,415 0 3,515 5,971 6,797

31,150 31,200 0 2,459 4,579 5,405 0 3,507 5,961 6,786

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

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

(Continued)

Publication 596 (2023) 31
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

31,200 31,250 0 2,451 4,569 5,394 0 3,499 5,950 6,776

31,250 31,300 0 2,443 4,558 5,384 0 3,491 5,940 6,765

31,300 31,350 0 2,435 4,547 5,373 0 3,483 5,929 6,755

31,350 31,400 0 2,427 4,537 5,362 0 3,475 5,918 6,744

31,400 31,450 0 2,419 4,526 5,352 0 3,467 5,908 6,733

31,450 31,500 0 2,411 4,516 5,341 0 3,459 5,897 6,723

31,500 31,550 0 2,403 4,505 5,331 0 3,451 5,887 6,712

31,550 31,600 0 2,395 4,495 5,320 0 3,443 5,876 6,702

31,600 31,650 0 2,387 4,484 5,310 0 3,435 5,866 6,691

31,650 31,700 0 2,379 4,474 5,299 0 3,427 5,855 6,681

31,700 31,750 0 2,371 4,463 5,289 0 3,419 5,845 6,670

31,750 31,800 0 2,363 4,453 5,278 0 3,411 5,834 6,660

31,800 31,850 0 2,355 4,442 5,268 0 3,403 5,824 6,649

31,850 31,900 0 2,347 4,432 5,257 0 3,395 5,813 6,639

31,900 31,950 0 2,339 4,421 5,247 0 3,387 5,803 6,628

31,950 32,000 0 2,331 4,411 5,236 0 3,379 5,792 6,618

32,000 32,050 0 2,323 4,400 5,226 0 3,371 5,782 6,607

32,050 32,100 0 2,315 4,390 5,215 0 3,363 5,771 6,597

32,100 32,150 0 2,307 4,379 5,205 0 3,355 5,761 6,586

32,150 32,200 0 2,299 4,368 5,194 0 3,347 5,750 6,576

32,200 32,250 0 2,291 4,358 5,183 0 3,339 5,739 6,565

32,250 32,300 0 2,283 4,347 5,173 0 3,331 5,729 6,554

32,300 32,350 0 2,275 4,337 5,162 0 3,323 5,718 6,544

32,350 32,400 0 2,267 4,326 5,152 0 3,315 5,708 6,533

32,400 32,450 0 2,259 4,316 5,141 0 3,307 5,697 6,523

32,450 32,500 0 2,251 4,305 5,131 0 3,299 5,687 6,512

32,500 32,550 0 2,243 4,295 5,120 0 3,291 5,676 6,502

32,550 32,600 0 2,235 4,284 5,110 0 3,283 5,666 6,491

32,600 32,650 0 2,227 4,274 5,099 0 3,275 5,655 6,481

32,650 32,700 0 2,219 4,263 5,089 0 3,267 5,645 6,470

32,700 32,750 0 2,211 4,253 5,078 0 3,259 5,634 6,460

32,750 32,800 0 2,203 4,242 5,068 0 3,251 5,624 6,449

32,800 32,850 0 2,195 4,232 5,057 0 3,243 5,613 6,439

32,850 32,900 0 2,187 4,221 5,047 0 3,235 5,603 6,428

32,900 32,950 0 2,179 4,211 5,036 0 3,227 5,592 6,418

32,950 33,000 0 2,171 4,200 5,026 0 3,219 5,582 6,407

33,000 33,050 0 2,163 4,189 5,015 0 3,211 5,571 6,397

33,050 33,100 0 2,155 4,179 5,004 0 3,203 5,560 6,386

33,100 33,150 0 2,147 4,168 4,994 0 3,195 5,550 6,375

33,150 33,200 0 2,139 4,158 4,983 0 3,187 5,539 6,365

33,200 33,250 0 2,131 4,147 4,973 0 3,179 5,529 6,354

33,250 33,300 0 2,123 4,137 4,962 0 3,171 5,518 6,344

33,300 33,350 0 2,115 4,126 4,952 0 3,163 5,508 6,333

33,350 33,400 0 2,107 4,116 4,941 0 3,155 5,497 6,323

33,400 33,450 0 2,099 4,105 4,931 0 3,147 5,487 6,312

33,450 33,500 0 2,091 4,095 4,920 0 3,139 5,476 6,302

33,500 33,550 0 2,083 4,084 4,910 0 3,131 5,466 6,291

33,550 33,600 0 2,075 4,074 4,899 0 3,123 5,455 6,281

33,600 33,650 0 2,067 4,063 4,889 0 3,115 5,445 6,270

33,650 33,700 0 2,059 4,053 4,878 0 3,107 5,434 6,260

33,700 33,750 0 2,051 4,042 4,868 0 3,099 5,424 6,249

33,750 33,800 0 2,043 4,032 4,857 0 3,091 5,413 6,239

33,800 33,850 0 2,035 4,021 4,846 0 3,083 5,403 6,228

33,850 33,900 0 2,027 4,010 4,836 0 3,075 5,392 6,217

33,900 33,950 0 2,019 4,000 4,825 0 3,067 5,381 6,207

33,950 34,000 0 2,011 3,989 4,815 0 3,059 5,371 6,196

34,000 34,050 0 2,003 3,979 4,804 0 3,051 5,360 6,186

34,050 34,100 0 1,995 3,968 4,794 0 3,043 5,350 6,175

34,100 34,150 0 1,987 3,958 4,783 0 3,035 5,339 6,165

34,150 34,200 0 1,979 3,947 4,773 0 3,027 5,329 6,154

34,200 34,250 0 1,971 3,937 4,762 0 3,019 5,318 6,144

34,250 34,300 0 1,963 3,926 4,752 0 3,011 5,308 6,133

34,300 34,350 0 1,955 3,916 4,741 0 3,003 5,297 6,123

34,350 34,400 0 1,947 3,905 4,731 0 2,995 5,287 6,112

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

34,400 34,450 0 1,939 3,895 4,720 0 2,987 5,276 6,102

34,450 34,500 0 1,931 3,884 4,710 0 2,979 5,266 6,091

34,500 34,550 0 1,923 3,874 4,699 0 2,971 5,255 6,081

34,550 34,600 0 1,915 3,863 4,689 0 2,963 5,245 6,070

34,600 34,650 0 1,907 3,853 4,678 0 2,956 5,234 6,060

34,650 34,700 0 1,899 3,842 4,667 0 2,948 5,224 6,049

34,700 34,750 0 1,891 3,831 4,657 0 2,940 5,213 6,038

34,750 34,800 0 1,883 3,821 4,646 0 2,932 5,202 6,028

34,800 34,850 0 1,875 3,810 4,636 0 2,924 5,192 6,017

34,850 34,900 0 1,867 3,800 4,625 0 2,916 5,181 6,007

34,900 34,950 0 1,859 3,789 4,615 0 2,908 5,171 5,996

34,950 35,000 0 1,851 3,779 4,604 0 2,900 5,160 5,986

35,000 35,050 0 1,843 3,768 4,594 0 2,892 5,150 5,975

35,050 35,100 0 1,835 3,758 4,583 0 2,884 5,139 5,965

35,100 35,150 0 1,827 3,747 4,573 0 2,876 5,129 5,954

35,150 35,200 0 1,819 3,737 4,562 0 2,868 5,118 5,944

35,200 35,250 0 1,811 3,726 4,552 0 2,860 5,108 5,933

35,250 35,300 0 1,803 3,716 4,541 0 2,852 5,097 5,923

35,300 35,350 0 1,795 3,705 4,531 0 2,844 5,087 5,912

35,350 35,400 0 1,787 3,695 4,520 0 2,836 5,076 5,902

35,400 35,450 0 1,779 3,684 4,510 0 2,828 5,066 5,891

35,450 35,500 0 1,771 3,674 4,499 0 2,820 5,055 5,881

35,500 35,550 0 1,763 3,663 4,488 0 2,812 5,045 5,870

35,550 35,600 0 1,755 3,652 4,478 0 2,804 5,034 5,859

35,600 35,650 0 1,747 3,642 4,467 0 2,796 5,023 5,849

35,650 35,700 0 1,739 3,631 4,457 0 2,788 5,013 5,838

35,700 35,750 0 1,731 3,621 4,446 0 2,780 5,002 5,828

35,750 35,800 0 1,723 3,610 4,436 0 2,772 4,992 5,817

35,800 35,850 0 1,715 3,600 4,425 0 2,764 4,981 5,807

35,850 35,900 0 1,707 3,589 4,415 0 2,756 4,971 5,796

35,900 35,950 0 1,699 3,579 4,404 0 2,748 4,960 5,786

35,950 36,000 0 1,691 3,568 4,394 0 2,740 4,950 5,775

36,000 36,050 0 1,683 3,558 4,383 0 2,732 4,939 5,765

36,050 36,100 0 1,676 3,547 4,373 0 2,724 4,929 5,754

36,100 36,150 0 1,668 3,537 4,362 0 2,716 4,918 5,744

36,150 36,200 0 1,660 3,526 4,352 0 2,708 4,908 5,733

36,200 36,250 0 1,652 3,516 4,341 0 2,700 4,897 5,723

36,250 36,300 0 1,644 3,505 4,331 0 2,692 4,887 5,712

36,300 36,350 0 1,636 3,494 4,320 0 2,684 4,876 5,702

36,350 36,400 0 1,628 3,484 4,309 0 2,676 4,865 5,691

36,400 36,450 0 1,620 3,473 4,299 0 2,668 4,855 5,680

36,450 36,500 0 1,612 3,463 4,288 0 2,660 4,844 5,670

36,500 36,550 0 1,604 3,452 4,278 0 2,652 4,834 5,659

36,550 36,600 0 1,596 3,442 4,267 0 2,644 4,823 5,649

36,600 36,650 0 1,588 3,431 4,257 0 2,636 4,813 5,638

36,650 36,700 0 1,580 3,421 4,246 0 2,628 4,802 5,628

36,700 36,750 0 1,572 3,410 4,236 0 2,620 4,792 5,617

36,750 36,800 0 1,564 3,400 4,225 0 2,612 4,781 5,607

36,800 36,850 0 1,556 3,389 4,215 0 2,604 4,771 5,596

36,850 36,900 0 1,548 3,379 4,204 0 2,596 4,760 5,586

36,900 36,950 0 1,540 3,368 4,194 0 2,588 4,750 5,575

36,950 37,000 0 1,532 3,358 4,183 0 2,580 4,739 5,565

37,000 37,050 0 1,524 3,347 4,173 0 2,572 4,729 5,554

37,050 37,100 0 1,516 3,337 4,162 0 2,564 4,718 5,544

37,100 37,150 0 1,508 3,326 4,152 0 2,556 4,708 5,533

37,150 37,200 0 1,500 3,315 4,141 0 2,548 4,697 5,523

37,200 37,250 0 1,492 3,305 4,130 0 2,540 4,686 5,512

37,250 37,300 0 1,484 3,294 4,120 0 2,532 4,676 5,501

37,300 37,350 0 1,476 3,284 4,109 0 2,524 4,665 5,491

37,350 37,400 0 1,468 3,273 4,099 0 2,516 4,655 5,480

37,400 37,450 0 1,460 3,263 4,088 0 2,508 4,644 5,470

37,450 37,500 0 1,452 3,252 4,078 0 2,500 4,634 5,459

37,500 37,550 0 1,444 3,242 4,067 0 2,492 4,623 5,449

37,550 37,600 0 1,436 3,231 4,057 0 2,484 4,613 5,438

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

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

(Continued)

32 Publication 596 (2023)
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

37,600 37,650 0 1,428 3,221 4,046 0 2,476 4,602 5,428

37,650 37,700 0 1,420 3,210 4,036 0 2,468 4,592 5,417

37,700 37,750 0 1,412 3,200 4,025 0 2,460 4,581 5,407

37,750 37,800 0 1,404 3,189 4,015 0 2,452 4,571 5,396

37,800 37,850 0 1,396 3,179 4,004 0 2,444 4,560 5,386

37,850 37,900 0 1,388 3,168 3,994 0 2,436 4,550 5,375

37,900 37,950 0 1,380 3,158 3,983 0 2,428 4,539 5,365

37,950 38,000 0 1,372 3,147 3,973 0 2,420 4,529 5,354

38,000 38,050 0 1,364 3,136 3,962 0 2,412 4,518 5,344

38,050 38,100 0 1,356 3,126 3,951 0 2,404 4,507 5,333

38,100 38,150 0 1,348 3,115 3,941 0 2,396 4,497 5,322

38,150 38,200 0 1,340 3,105 3,930 0 2,388 4,486 5,312

38,200 38,250 0 1,332 3,094 3,920 0 2,380 4,476 5,301

38,250 38,300 0 1,324 3,084 3,909 0 2,372 4,465 5,291

38,300 38,350 0 1,316 3,073 3,899 0 2,364 4,455 5,280

38,350 38,400 0 1,308 3,063 3,888 0 2,356 4,444 5,270

38,400 38,450 0 1,300 3,052 3,878 0 2,348 4,434 5,259

38,450 38,500 0 1,292 3,042 3,867 0 2,340 4,423 5,249

38,500 38,550 0 1,284 3,031 3,857 0 2,332 4,413 5,238

38,550 38,600 0 1,276 3,021 3,846 0 2,324 4,402 5,228

38,600 38,650 0 1,268 3,010 3,836 0 2,316 4,392 5,217

38,650 38,700 0 1,260 3,000 3,825 0 2,308 4,381 5,207

38,700 38,750 0 1,252 2,989 3,815 0 2,300 4,371 5,196

38,750 38,800 0 1,244 2,979 3,804 0 2,292 4,360 5,186

38,800 38,850 0 1,236 2,968 3,793 0 2,284 4,350 5,175

38,850 38,900 0 1,228 2,957 3,783 0 2,276 4,339 5,164

38,900 38,950 0 1,220 2,947 3,772 0 2,268 4,328 5,154

38,950 39,000 0 1,212 2,936 3,762 0 2,260 4,318 5,143

39,000 39,050 0 1,204 2,926 3,751 0 2,252 4,307 5,133

39,050 39,100 0 1,196 2,915 3,741 0 2,244 4,297 5,122

39,100 39,150 0 1,188 2,905 3,730 0 2,236 4,286 5,112

39,150 39,200 0 1,180 2,894 3,720 0 2,228 4,276 5,101

39,200 39,250 0 1,172 2,884 3,709 0 2,220 4,265 5,091

39,250 39,300 0 1,164 2,873 3,699 0 2,212 4,255 5,080

39,300 39,350 0 1,156 2,863 3,688 0 2,204 4,244 5,070

39,350 39,400 0 1,148 2,852 3,678 0 2,196 4,234 5,059

39,400 39,450 0 1,140 2,842 3,667 0 2,188 4,223 5,049

39,450 39,500 0 1,132 2,831 3,657 0 2,180 4,213 5,038

39,500 39,550 0 1,124 2,821 3,646 0 2,172 4,202 5,028

39,550 39,600 0 1,116 2,810 3,636 0 2,164 4,192 5,017

39,600 39,650 0 1,108 2,800 3,625 0 2,157 4,181 5,007

39,650 39,700 0 1,100 2,789 3,614 0 2,149 4,171 4,996

39,700 39,750 0 1,092 2,778 3,604 0 2,141 4,160 4,985

39,750 39,800 0 1,084 2,768 3,593 0 2,133 4,149 4,975

39,800 39,850 0 1,076 2,757 3,583 0 2,125 4,139 4,964

39,850 39,900 0 1,068 2,747 3,572 0 2,117 4,128 4,954

39,900 39,950 0 1,060 2,736 3,562 0 2,109 4,118 4,943

39,950 40,000 0 1,052 2,726 3,551 0 2,101 4,107 4,933

40,000 40,050 0 1,044 2,715 3,541 0 2,093 4,097 4,922

40,050 40,100 0 1,036 2,705 3,530 0 2,085 4,086 4,912

40,100 40,150 0 1,028 2,694 3,520 0 2,077 4,076 4,901

40,150 40,200 0 1,020 2,684 3,509 0 2,069 4,065 4,891

40,200 40,250 0 1,012 2,673 3,499 0 2,061 4,055 4,880

40,250 40,300 0 1,004 2,663 3,488 0 2,053 4,044 4,870

40,300 40,350 0 996 2,652 3,478 0 2,045 4,034 4,859

40,350 40,400 0 988 2,642 3,467 0 2,037 4,023 4,849

40,400 40,450 0 980 2,631 3,457 0 2,029 4,013 4,838

40,450 40,500 0 972 2,621 3,446 0 2,021 4,002 4,828

40,500 40,550 0 964 2,610 3,435 0 2,013 3,992 4,817

40,550 40,600 0 956 2,599 3,425 0 2,005 3,981 4,806

40,600 40,650 0 948 2,589 3,414 0 1,997 3,970 4,796

40,650 40,700 0 940 2,578 3,404 0 1,989 3,960 4,785

40,700 40,750 0 932 2,568 3,393 0 1,981 3,949 4,775

40,750 40,800 0 924 2,557 3,383 0 1,973 3,939 4,764

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

40,800 40,850 0 916 2,547 3,372 0 1,965 3,928 4,754

40,850 40,900 0 908 2,536 3,362 0 1,957 3,918 4,743

40,900 40,950 0 900 2,526 3,351 0 1,949 3,907 4,733

40,950 41,000 0 892 2,515 3,341 0 1,941 3,897 4,722

41,000 41,050 0 884 2,505 3,330 0 1,933 3,886 4,712

41,050 41,100 0 877 2,494 3,320 0 1,925 3,876 4,701

41,100 41,150 0 869 2,484 3,309 0 1,917 3,865 4,691

41,150 41,200 0 861 2,473 3,299 0 1,909 3,855 4,680

41,200 41,250 0 853 2,463 3,288 0 1,901 3,844 4,670

41,250 41,300 0 845 2,452 3,278 0 1,893 3,834 4,659

41,300 41,350 0 837 2,441 3,267 0 1,885 3,823 4,649

41,350 41,400 0 829 2,431 3,256 0 1,877 3,812 4,638

41,400 41,450 0 821 2,420 3,246 0 1,869 3,802 4,627

41,450 41,500 0 813 2,410 3,235 0 1,861 3,791 4,617

41,500 41,550 0 805 2,399 3,225 0 1,853 3,781 4,606

41,550 41,600 0 797 2,389 3,214 0 1,845 3,770 4,596

41,600 41,650 0 789 2,378 3,204 0 1,837 3,760 4,585

41,650 41,700 0 781 2,368 3,193 0 1,829 3,749 4,575

41,700 41,750 0 773 2,357 3,183 0 1,821 3,739 4,564

41,750 41,800 0 765 2,347 3,172 0 1,813 3,728 4,554

41,800 41,850 0 757 2,336 3,162 0 1,805 3,718 4,543

41,850 41,900 0 749 2,326 3,151 0 1,797 3,707 4,533

41,900 41,950 0 741 2,315 3,141 0 1,789 3,697 4,522

41,950 42,000 0 733 2,305 3,130 0 1,781 3,686 4,512

42,000 42,050 0 725 2,294 3,120 0 1,773 3,676 4,501

42,050 42,100 0 717 2,284 3,109 0 1,765 3,665 4,491

42,100 42,150 0 709 2,273 3,099 0 1,757 3,655 4,480

42,150 42,200 0 701 2,262 3,088 0 1,749 3,644 4,470

42,200 42,250 0 693 2,252 3,077 0 1,741 3,633 4,459

42,250 42,300 0 685 2,241 3,067 0 1,733 3,623 4,448

42,300 42,350 0 677 2,231 3,056 0 1,725 3,612 4,438

42,350 42,400 0 669 2,220 3,046 0 1,717 3,602 4,427

42,400 42,450 0 661 2,210 3,035 0 1,709 3,591 4,417

42,450 42,500 0 653 2,199 3,025 0 1,701 3,581 4,406

42,500 42,550 0 645 2,189 3,014 0 1,693 3,570 4,396

42,550 42,600 0 637 2,178 3,004 0 1,685 3,560 4,385

42,600 42,650 0 629 2,168 2,993 0 1,677 3,549 4,375

42,650 42,700 0 621 2,157 2,983 0 1,669 3,539 4,364

42,700 42,750 0 613 2,147 2,972 0 1,661 3,528 4,354

42,750 42,800 0 605 2,136 2,962 0 1,653 3,518 4,343

42,800 42,850 0 597 2,126 2,951 0 1,645 3,507 4,333

42,850 42,900 0 589 2,115 2,941 0 1,637 3,497 4,322

42,900 42,950 0 581 2,105 2,930 0 1,629 3,486 4,312

42,950 43,000 0 573 2,094 2,920 0 1,621 3,476 4,301

43,000 43,050 0 565 2,083 2,909 0 1,613 3,465 4,291

43,050 43,100 0 557 2,073 2,898 0 1,605 3,454 4,280

43,100 43,150 0 549 2,062 2,888 0 1,597 3,444 4,269

43,150 43,200 0 541 2,052 2,877 0 1,589 3,433 4,259

43,200 43,250 0 533 2,041 2,867 0 1,581 3,423 4,248

43,250 43,300 0 525 2,031 2,856 0 1,573 3,412 4,238

43,300 43,350 0 517 2,020 2,846 0 1,565 3,402 4,227

43,350 43,400 0 509 2,010 2,835 0 1,557 3,391 4,217

43,400 43,450 0 501 1,999 2,825 0 1,549 3,381 4,206

43,450 43,500 0 493 1,989 2,814 0 1,541 3,370 4,196

43,500 43,550 0 485 1,978 2,804 0 1,533 3,360 4,185

43,550 43,600 0 477 1,968 2,793 0 1,525 3,349 4,175

43,600 43,650 0 469 1,957 2,783 0 1,517 3,339 4,164

43,650 43,700 0 461 1,947 2,772 0 1,509 3,328 4,154

43,700 43,750 0 453 1,936 2,762 0 1,501 3,318 4,143

43,750 43,800 0 445 1,926 2,751 0 1,493 3,307 4,133

43,800 43,850 0 437 1,915 2,740 0 1,485 3,297 4,122

43,850 43,900 0 429 1,904 2,730 0 1,477 3,286 4,111

43,900 43,950 0 421 1,894 2,719 0 1,469 3,275 4,101

43,950 44,000 0 413 1,883 2,709 0 1,461 3,265 4,090

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

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

(Continued)

Publication 596 (2023) 33
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

44,000 44,050 0 405 1,873 2,698 0 1,453 3,254 4,080

44,050 44,100 0 397 1,862 2,688 0 1,445 3,244 4,069

44,100 44,150 0 389 1,852 2,677 0 1,437 3,233 4,059

44,150 44,200 0 381 1,841 2,667 0 1,429 3,223 4,048

44,200 44,250 0 373 1,831 2,656 0 1,421 3,212 4,038

44,250 44,300 0 365 1,820 2,646 0 1,413 3,202 4,027

44,300 44,350 0 357 1,810 2,635 0 1,405 3,191 4,017

44,350 44,400 0 349 1,799 2,625 0 1,397 3,181 4,006

44,400 44,450 0 341 1,789 2,614 0 1,389 3,170 3,996

44,450 44,500 0 333 1,778 2,604 0 1,381 3,160 3,985

44,500 44,550 0 325 1,768 2,593 0 1,373 3,149 3,975

44,550 44,600 0 317 1,757 2,583 0 1,365 3,139 3,964

44,600 44,650 0 309 1,747 2,572 0 1,358 3,128 3,954

44,650 44,700 0 301 1,736 2,561 0 1,350 3,118 3,943

44,700 44,750 0 293 1,725 2,551 0 1,342 3,107 3,932

44,750 44,800 0 285 1,715 2,540 0 1,334 3,096 3,922

44,800 44,850 0 277 1,704 2,530 0 1,326 3,086 3,911

44,850 44,900 0 269 1,694 2,519 0 1,318 3,075 3,901

44,900 44,950 0 261 1,683 2,509 0 1,310 3,065 3,890

44,950 45,000 0 253 1,673 2,498 0 1,302 3,054 3,880

45,000 45,050 0 245 1,662 2,488 0 1,294 3,044 3,869

45,050 45,100 0 237 1,652 2,477 0 1,286 3,033 3,859

45,100 45,150 0 229 1,641 2,467 0 1,278 3,023 3,848

45,150 45,200 0 221 1,631 2,456 0 1,270 3,012 3,838

45,200 45,250 0 213 1,620 2,446 0 1,262 3,002 3,827

45,250 45,300 0 205 1,610 2,435 0 1,254 2,991 3,817

45,300 45,350 0 197 1,599 2,425 0 1,246 2,981 3,806

45,350 45,400 0 189 1,589 2,414 0 1,238 2,970 3,796

45,400 45,450 0 181 1,578 2,404 0 1,230 2,960 3,785

45,450 45,500 0 173 1,568 2,393 0 1,222 2,949 3,775

45,500 45,550 0 165 1,557 2,382 0 1,214 2,939 3,764

45,550 45,600 0 157 1,546 2,372 0 1,206 2,928 3,753

45,600 45,650 0 149 1,536 2,361 0 1,198 2,917 3,743

45,650 45,700 0 141 1,525 2,351 0 1,190 2,907 3,732

45,700 45,750 0 133 1,515 2,340 0 1,182 2,896 3,722

45,750 45,800 0 125 1,504 2,330 0 1,174 2,886 3,711

45,800 45,850 0 117 1,494 2,319 0 1,166 2,875 3,701

45,850 45,900 0 109 1,483 2,309 0 1,158 2,865 3,690

45,900 45,950 0 101 1,473 2,298 0 1,150 2,854 3,680

45,950 46,000 0 93 1,462 2,288 0 1,142 2,844 3,669

46,000 46,050 0 85 1,452 2,277 0 1,134 2,833 3,659

46,050 46,100 0 78 1,441 2,267 0 1,126 2,823 3,648

46,100 46,150 0 70 1,431 2,256 0 1,118 2,812 3,638

46,150 46,200 0 62 1,420 2,246 0 1,110 2,802 3,627

46,200 46,250 0 54 1,410 2,235 0 1,102 2,791 3,617

46,250 46,300 0 46 1,399 2,225 0 1,094 2,781 3,606

46,300 46,350 0 38 1,388 2,214 0 1,086 2,770 3,596

46,350 46,400 0 30 1,378 2,203 0 1,078 2,759 3,585

46,400 46,450 0 22 1,367 2,193 0 1,070 2,749 3,574

46,450 46,500 0 14 1,357 2,182 0 1,062 2,738 3,564

46,500 46,550 0 6 1,346 2,172 0 1,054 2,728 3,553

46,550 46,600 0 * 1,336 2,161 0 1,046 2,717 3,543

46,600 46,650 0 0 1,325 2,151 0 1,038 2,707 3,532

46,650 46,700 0 0 1,315 2,140 0 1,030 2,696 3,522

46,700 46,750 0 0 1,304 2,130 0 1,022 2,686 3,511

46,750 46,800 0 0 1,294 2,119 0 1,014 2,675 3,501

46,800 46,850 0 0 1,283 2,109 0 1,006 2,665 3,490

46,850 46,900 0 0 1,273 2,098 0 998 2,654 3,480

46,900 46,950 0 0 1,262 2,088 0 990 2,644 3,469

46,950 47,000 0 0 1,252 2,077 0 982 2,633 3,459

47,000 47,050 0 0 1,241 2,067 0 974 2,623 3,448

47,050 47,100 0 0 1,231 2,056 0 966 2,612 3,438

47,100 47,150 0 0 1,220 2,046 0 958 2,602 3,427

47,150 47,200 0 0 1,209 2,035 0 950 2,591 3,417

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

47,200 47,250 0 0 1,199 2,024 0 942 2,580 3,406

47,250 47,300 0 0 1,188 2,014 0 934 2,570 3,395

47,300 47,350 0 0 1,178 2,003 0 926 2,559 3,385

47,350 47,400 0 0 1,167 1,993 0 918 2,549 3,374

47,400 47,450 0 0 1,157 1,982 0 910 2,538 3,364

47,450 47,500 0 0 1,146 1,972 0 902 2,528 3,353

47,500 47,550 0 0 1,136 1,961 0 894 2,517 3,343

47,550 47,600 0 0 1,125 1,951 0 886 2,507 3,332

47,600 47,650 0 0 1,115 1,940 0 878 2,496 3,322

47,650 47,700 0 0 1,104 1,930 0 870 2,486 3,311

47,700 47,750 0 0 1,094 1,919 0 862 2,475 3,301

47,750 47,800 0 0 1,083 1,909 0 854 2,465 3,290

47,800 47,850 0 0 1,073 1,898 0 846 2,454 3,280

47,850 47,900 0 0 1,062 1,888 0 838 2,444 3,269

47,900 47,950 0 0 1,052 1,877 0 830 2,433 3,259

47,950 48,000 0 0 1,041 1,867 0 822 2,423 3,248

48,000 48,050 0 0 1,030 1,856 0 814 2,412 3,238

48,050 48,100 0 0 1,020 1,845 0 806 2,401 3,227

48,100 48,150 0 0 1,009 1,835 0 798 2,391 3,216

48,150 48,200 0 0 999 1,824 0 790 2,380 3,206

48,200 48,250 0 0 988 1,814 0 782 2,370 3,195

48,250 48,300 0 0 978 1,803 0 774 2,359 3,185

48,300 48,350 0 0 967 1,793 0 766 2,349 3,174

48,350 48,400 0 0 957 1,782 0 758 2,338 3,164

48,400 48,450 0 0 946 1,772 0 750 2,328 3,153

48,450 48,500 0 0 936 1,761 0 742 2,317 3,143

48,500 48,550 0 0 925 1,751 0 734 2,307 3,132

48,550 48,600 0 0 915 1,740 0 726 2,296 3,122

48,600 48,650 0 0 904 1,730 0 718 2,286 3,111

48,650 48,700 0 0 894 1,719 0 710 2,275 3,101

48,700 48,750 0 0 883 1,709 0 702 2,265 3,090

48,750 48,800 0 0 873 1,698 0 694 2,254 3,080

48,800 48,850 0 0 862 1,687 0 686 2,244 3,069

48,850 48,900 0 0 851 1,677 0 678 2,233 3,058

48,900 48,950 0 0 841 1,666 0 670 2,222 3,048

48,950 49,000 0 0 830 1,656 0 662 2,212 3,037

49,000 49,050 0 0 820 1,645 0 654 2,201 3,027

49,050 49,100 0 0 809 1,635 0 646 2,191 3,016

49,100 49,150 0 0 799 1,624 0 638 2,180 3,006

49,150 49,200 0 0 788 1,614 0 630 2,170 2,995

49,200 49,250 0 0 778 1,603 0 622 2,159 2,985

49,250 49,300 0 0 767 1,593 0 614 2,149 2,974

49,300 49,350 0 0 757 1,582 0 606 2,138 2,964

49,350 49,400 0 0 746 1,572 0 598 2,128 2,953

49,400 49,450 0 0 736 1,561 0 590 2,117 2,943

49,450 49,500 0 0 725 1,551 0 582 2,107 2,932

49,500 49,550 0 0 715 1,540 0 574 2,096 2,922

49,550 49,600 0 0 704 1,530 0 566 2,086 2,911

49,600 49,650 0 0 694 1,519 0 559 2,075 2,901

49,650 49,700 0 0 683 1,508 0 551 2,065 2,890

49,700 49,750 0 0 672 1,498 0 543 2,054 2,879

49,750 49,800 0 0 662 1,487 0 535 2,043 2,869

49,800 49,850 0 0 651 1,477 0 527 2,033 2,858

49,850 49,900 0 0 641 1,466 0 519 2,022 2,848

49,900 49,950 0 0 630 1,456 0 511 2,012 2,837

49,950 50,000 0 0 620 1,445 0 503 2,001 2,827

50,000 50,050 0 0 609 1,435 0 495 1,991 2,816

50,050 50,100 0 0 599 1,424 0 487 1,980 2,806

50,100 50,150 0 0 588 1,414 0 479 1,970 2,795

50,150 50,200 0 0 578 1,403 0 471 1,959 2,785

50,200 50,250 0 0 567 1,393 0 463 1,949 2,774

50,250 50,300 0 0 557 1,382 0 455 1,938 2,764

50,300 50,350 0 0 546 1,372 0 447 1,928 2,753

50,350 50,400 0 0 536 1,361 0 439 1,917 2,743

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

* If the amount you are looking up from the worksheet is at least $46,550 but less than $46,560, and you have one qualifying child who has a valid SSN, 

your credit is $1.

If the amount you are looking up from the worksheet is $46,560 or more, and you have one qualifying child who has a valid SSN, you can’t take the 

credit.

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

(Continued)

34 Publication 596 (2023)
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

50,400 50,450 0 0 525 1,351 0 431 1,907 2,732

50,450 50,500 0 0 515 1,340 0 423 1,896 2,722

50,500 50,550 0 0 504 1,329 0 415 1,886 2,711

50,550 50,600 0 0 493 1,319 0 407 1,875 2,700

50,600 50,650 0 0 483 1,308 0 399 1,864 2,690

50,650 50,700 0 0 472 1,298 0 391 1,854 2,679

50,700 50,750 0 0 462 1,287 0 383 1,843 2,669

50,750 50,800 0 0 451 1,277 0 375 1,833 2,658

50,800 50,850 0 0 441 1,266 0 367 1,822 2,648

50,850 50,900 0 0 430 1,256 0 359 1,812 2,637

50,900 50,950 0 0 420 1,245 0 351 1,801 2,627

50,950 51,000 0 0 409 1,235 0 343 1,791 2,616

51,000 51,050 0 0 399 1,224 0 335 1,780 2,606

51,050 51,100 0 0 388 1,214 0 327 1,770 2,595

51,100 51,150 0 0 378 1,203 0 319 1,759 2,585

51,150 51,200 0 0 367 1,193 0 311 1,749 2,574

51,200 51,250 0 0 357 1,182 0 303 1,738 2,564

51,250 51,300 0 0 346 1,172 0 295 1,728 2,553

51,300 51,350 0 0 335 1,161 0 287 1,717 2,543

51,350 51,400 0 0 325 1,150 0 279 1,706 2,532

51,400 51,450 0 0 314 1,140 0 271 1,696 2,521

51,450 51,500 0 0 304 1,129 0 263 1,685 2,511

51,500 51,550 0 0 293 1,119 0 255 1,675 2,500

51,550 51,600 0 0 283 1,108 0 247 1,664 2,490

51,600 51,650 0 0 272 1,098 0 239 1,654 2,479

51,650 51,700 0 0 262 1,087 0 231 1,643 2,469

51,700 51,750 0 0 251 1,077 0 223 1,633 2,458

51,750 51,800 0 0 241 1,066 0 215 1,622 2,448

51,800 51,850 0 0 230 1,056 0 207 1,612 2,437

51,850 51,900 0 0 220 1,045 0 199 1,601 2,427

51,900 51,950 0 0 209 1,035 0 191 1,591 2,416

51,950 52,000 0 0 199 1,024 0 183 1,580 2,406

52,000 52,050 0 0 188 1,014 0 175 1,570 2,395

52,050 52,100 0 0 178 1,003 0 167 1,559 2,385

52,100 52,150 0 0 167 993 0 159 1,549 2,374

52,150 52,200 0 0 156 982 0 151 1,538 2,364

52,200 52,250 0 0 146 971 0 143 1,527 2,353

52,250 52,300 0 0 135 961 0 135 1,517 2,342

52,300 52,350 0 0 125 950 0 127 1,506 2,332

52,350 52,400 0 0 114 940 0 119 1,496 2,321

52,400 52,450 0 0 104 929 0 111 1,485 2,311

52,450 52,500 0 0 93 919 0 103 1,475 2,300

52,500 52,550 0 0 83 908 0 95 1,464 2,290

52,550 52,600 0 0 72 898 0 87 1,454 2,279

52,600 52,650 0 0 62 887 0 79 1,443 2,269

52,650 52,700 0 0 51 877 0 71 1,433 2,258

52,700 52,750 0 0 41 866 0 63 1,422 2,248

52,750 52,800 0 0 30 856 0 55 1,412 2,237

52,800 52,850 0 0 20 845 0 47 1,401 2,227

52,850 52,900 0 0 9 835 0 39 1,391 2,216

52,900 52,950 0 0 * 824 0 31 1,380 2,206

52,950 53,000 0 0 0 814 0 23 1,370 2,195

53,000 53,050 0 0 0 803 0 15 1,359 2,185

53,050 53,100 0 0 0 792 0 7 1,348 2,174

53,100 53,150 0 0 0 782 0 ** 1,338 2,163

53,150 53,200 0 0 0 771 0 0 1,327 2,153

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

53,200 53,250 0 0 0 761 0 0 1,317 2,142

53,250 53,300 0 0 0 750 0 0 1,306 2,132

53,300 53,350 0 0 0 740 0 0 1,296 2,121

53,350 53,400 0 0 0 729 0 0 1,285 2,111

53,400 53,450 0 0 0 719 0 0 1,275 2,100

53,450 53,500 0 0 0 708 0 0 1,264 2,090

53,500 53,550 0 0 0 698 0 0 1,254 2,079

53,550 53,600 0 0 0 687 0 0 1,243 2,069

53,600 53,650 0 0 0 677 0 0 1,233 2,058

53,650 53,700 0 0 0 666 0 0 1,222 2,048

53,700 53,750 0 0 0 656 0 0 1,212 2,037

53,750 53,800 0 0 0 645 0 0 1,201 2,027

53,800 53,850 0 0 0 634 0 0 1,191 2,016

53,850 53,900 0 0 0 624 0 0 1,180 2,005

53,900 53,950 0 0 0 613 0 0 1,169 1,995

53,950 54,000 0 0 0 603 0 0 1,159 1,984

54,000 54,050 0 0 0 592 0 0 1,148 1,974

54,050 54,100 0 0 0 582 0 0 1,138 1,963

54,100 54,150 0 0 0 571 0 0 1,127 1,953

54,150 54,200 0 0 0 561 0 0 1,117 1,942

54,200 54,250 0 0 0 550 0 0 1,106 1,932

54,250 54,300 0 0 0 540 0 0 1,096 1,921

54,300 54,350 0 0 0 529 0 0 1,085 1,911

54,350 54,400 0 0 0 519 0 0 1,075 1,900

54,400 54,450 0 0 0 508 0 0 1,064 1,890

54,450 54,500 0 0 0 498 0 0 1,054 1,879

54,500 54,550 0 0 0 487 0 0 1,043 1,869

54,550 54,600 0 0 0 477 0 0 1,033 1,858

54,600 54,650 0 0 0 466 0 0 1,022 1,848

54,650 54,700 0 0 0 455 0 0 1,012 1,837

54,700 54,750 0 0 0 445 0 0 1,001 1,826

54,750 54,800 0 0 0 434 0 0 990 1,816

54,800 54,850 0 0 0 424 0 0 980 1,805

54,850 54,900 0 0 0 413 0 0 969 1,795

54,900 54,950 0 0 0 403 0 0 959 1,784

54,950 55,000 0 0 0 392 0 0 948 1,774

55,000 55,050 0 0 0 382 0 0 938 1,763

55,050 55,100 0 0 0 371 0 0 927 1,753

55,100 55,150 0 0 0 361 0 0 917 1,742

55,150 55,200 0 0 0 350 0 0 906 1,732

55,200 55,250 0 0 0 340 0 0 896 1,721

55,250 55,300 0 0 0 329 0 0 885 1,711

55,300 55,350 0 0 0 319 0 0 875 1,700

55,350 55,400 0 0 0 308 0 0 864 1,690

55,400 55,450 0 0 0 298 0 0 854 1,679

55,450 55,500 0 0 0 287 0 0 843 1,669

55,500 55,550 0 0 0 276 0 0 833 1,658

55,550 55,600 0 0 0 266 0 0 822 1,647

55,600 55,650 0 0 0 255 0 0 811 1,637

55,650 55,700 0 0 0 245 0 0 801 1,626

55,700 55,750 0 0 0 234 0 0 790 1,616

55,750 55,800 0 0 0 224 0 0 780 1,605

55,800 55,850 0 0 0 213 0 0 769 1,595

55,850 55,900 0 0 0 203 0 0 759 1,584

55,900 55,950 0 0 0 192 0 0 748 1,574

55,950 56,000 0 0 0 182 0 0 738 1,563

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

* If the amount you are looking up from the worksheet is at least $52,900 but less than $52,918, and you have two qualifying children who have valid 

SSNs, your credit is $2.

If the amount you are looking up from the worksheet is $52,918 or more, and you have two qualifying children who have valid SSNs, you can’t take 

the credit.

** If the amount you are looking up from the worksheet is at least $53,100 but less than $53,120, and you have one qualifying child who has a valid SSN, 

your credit is $2.

If the amount you are looking up from the worksheet is $53,120 or more, and you have one qualifying child who has a valid SSN, you can’t take the 

credit.

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

(Continued)

Publication 596 (2023) 35
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

56,000 56,050 0 0 0 171 0 0 727 1,553

56,050 56,100 0 0 0 161 0 0 717 1,542

56,100 56,150 0 0 0 150 0 0 706 1,532

56,150 56,200 0 0 0 140 0 0 696 1,521

56,200 56,250 0 0 0 129 0 0 685 1,511

56,250 56,300 0 0 0 119 0 0 675 1,500

56,300 56,350 0 0 0 108 0 0 664 1,490

56,350 56,400 0 0 0 97 0 0 653 1,479

56,400 56,450 0 0 0 87 0 0 643 1,468

56,450 56,500 0 0 0 76 0 0 632 1,458

56,500 56,550 0 0 0 66 0 0 622 1,447

56,550 56,600 0 0 0 55 0 0 611 1,437

56,600 56,650 0 0 0 45 0 0 601 1,426

56,650 56,700 0 0 0 34 0 0 590 1,416

56,700 56,750 0 0 0 24 0 0 580 1,405

56,750 56,800 0 0 0 13 0 0 569 1,395

56,800 56,850 0 0 0 * 0 0 559 1,384

56,850 56,900 0 0 0 0 0 0 548 1,374

56,900 56,950 0 0 0 0 0 0 538 1,363

56,950 57,000 0 0 0 0 0 0 527 1,353

57,000 57,050 0 0 0 0 0 0 517 1,342

57,050 57,100 0 0 0 0 0 0 506 1,332

57,100 57,150 0 0 0 0 0 0 496 1,321

57,150 57,200 0 0 0 0 0 0 485 1,311

57,200 57,250 0 0 0 0 0 0 474 1,300

57,250 57,300 0 0 0 0 0 0 464 1,289

57,300 57,350 0 0 0 0 0 0 453 1,279

57,350 57,400 0 0 0 0 0 0 443 1,268

57,400 57,450 0 0 0 0 0 0 432 1,258

57,450 57,500 0 0 0 0 0 0 422 1,247

57,500 57,550 0 0 0 0 0 0 411 1,237

57,550 57,600 0 0 0 0 0 0 401 1,226

57,600 57,650 0 0 0 0 0 0 390 1,216

57,650 57,700 0 0 0 0 0 0 380 1,205

57,700 57,750 0 0 0 0 0 0 369 1,195

57,750 57,800 0 0 0 0 0 0 359 1,184

57,800 57,850 0 0 0 0 0 0 348 1,174

57,850 57,900 0 0 0 0 0 0 338 1,163

57,900 57,950 0 0 0 0 0 0 327 1,153

57,950 58,000 0 0 0 0 0 0 317 1,142

58,000 58,050 0 0 0 0 0 0 306 1,132

58,050 58,100 0 0 0 0 0 0 295 1,121

58,100 58,150 0 0 0 0 0 0 285 1,110

58,150 58,200 0 0 0 0 0 0 274 1,100

58,200 58,250 0 0 0 0 0 0 264 1,089

58,250 58,300 0 0 0 0 0 0 253 1,079

58,300 58,350 0 0 0 0 0 0 243 1,068

58,350 58,400 0 0 0 0 0 0 232 1,058

58,400 58,450 0 0 0 0 0 0 222 1,047

58,450 58,500 0 0 0 0 0 0 211 1,037

58,500 58,550 0 0 0 0 0 0 201 1,026

58,550 58,600 0 0 0 0 0 0 190 1,016

58,600 58,650 0 0 0 0 0 0 180 1,005

58,650 58,700 0 0 0 0 0 0 169 995

58,700 58,750 0 0 0 0 0 0 159 984

58,750 58,800 0 0 0 0 0 0 148 974

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

58,800 58,850 0 0 0 0 0 0 138 963

58,850 58,900 0 0 0 0 0 0 127 952

58,900 58,950 0 0 0 0 0 0 116 942

58,950 59,000 0 0 0 0 0 0 106 931

59,000 59,050 0 0 0 0 0 0 95 921

59,050 59,100 0 0 0 0 0 0 85 910

59,100 59,150 0 0 0 0 0 0 74 900

59,150 59,200 0 0 0 0 0 0 64 889

59,200 59,250 0 0 0 0 0 0 53 879

59,250 59,300 0 0 0 0 0 0 43 868

59,300 59,350 0 0 0 0 0 0 32 858

59,350 59,400 0 0 0 0 0 0 22 847

59,400 59,450 0 0 0 0 0 0 11 837

59,450 59,500 0 0 0 0 0 0 ** 826

59,500 59,550 0 0 0 0 0 0 0 816

59,550 59,600 0 0 0 0 0 0 0 805

59,600 59,650 0 0 0 0 0 0 0 795

59,650 59,700 0 0 0 0 0 0 0 784

59,700 59,750 0 0 0 0 0 0 0 773

59,750 59,800 0 0 0 0 0 0 0 763

59,800 59,850 0 0 0 0 0 0 0 752

59,850 59,900 0 0 0 0 0 0 0 742

59,900 59,950 0 0 0 0 0 0 0 731

59,950 60,000 0 0 0 0 0 0 0 721

60,000 60,050 0 0 0 0 0 0 0 710

60,050 60,100 0 0 0 0 0 0 0 700

60,100 60,150 0 0 0 0 0 0 0 689

60,150 60,200 0 0 0 0 0 0 0 679

60,200 60,250 0 0 0 0 0 0 0 668

60,250 60,300 0 0 0 0 0 0 0 658

60,300 60,350 0 0 0 0 0 0 0 647

60,350 60,400 0 0 0 0 0 0 0 637

60,400 60,450 0 0 0 0 0 0 0 626

60,450 60,500 0 0 0 0 0 0 0 616

60,500 60,550 0 0 0 0 0 0 0 605

60,550 60,600 0 0 0 0 0 0 0 594

60,600 60,650 0 0 0 0 0 0 0 584

60,650 60,700 0 0 0 0 0 0 0 573

60,700 60,750 0 0 0 0 0 0 0 563

60,750 60,800 0 0 0 0 0 0 0 552

60,800 60,850 0 0 0 0 0 0 0 542

60,850 60,900 0 0 0 0 0 0 0 531

60,900 60,950 0 0 0 0 0 0 0 521

60,950 61,000 0 0 0 0 0 0 0 510

61,000 61,050 0 0 0 0 0 0 0 500

61,050 61,100 0 0 0 0 0 0 0 489

61,100 61,150 0 0 0 0 0 0 0 479

61,150 61,200 0 0 0 0 0 0 0 468

61,200 61,250 0 0 0 0 0 0 0 458

61,250 61,300 0 0 0 0 0 0 0 447

61,300 61,350 0 0 0 0 0 0 0 437

61,350 61,400 0 0 0 0 0 0 0 426

61,400 61,450 0 0 0 0 0 0 0 415

61,450 61,500 0 0 0 0 0 0 0 405

61,500 61,550 0 0 0 0 0 0 0 394

61,550 61,600 0 0 0 0 0 0 0 384

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

* If the amount you are looking up from the worksheet is at least $56,800 but less than $56,838, and you have three qualifying children who have valid 

SSNs, your credit is $4.

If the amount you are looking up from the worksheet is $56,838 or more, and you have three qualifying children who have valid SSNs, you can’t take 

the credit.

** If the amount you are looking up from the worksheet is at least $59,450 but less than $59,478, and you have two qualifying children who have valid 

SSNs, your credit is $3.

If the amount you are looking up from the worksheet is $59,478 or more, and you have two qualifying children who have valid SSNs, you can’t take 

the credit.

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

(Continued)

36 Publication 596 (2023)
And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

61,600 61,650 0 0 0 0 0 0 0 373

61,650 61,700 0 0 0 0 0 0 0 363

61,700 61,750 0 0 0 0 0 0 0 352

61,750 61,800 0 0 0 0 0 0 0 342

61,800 61,850 0 0 0 0 0 0 0 331

61,850 61,900 0 0 0 0 0 0 0 321

61,900 61,950 0 0 0 0 0 0 0 310

61,950 62,000 0 0 0 0 0 0 0 300

62,000 62,050 0 0 0 0 0 0 0 289

62,050 62,100 0 0 0 0 0 0 0 279

62,100 62,150 0 0 0 0 0 0 0 268

62,150 62,200 0 0 0 0 0 0 0 258

62,200 62,250 0 0 0 0 0 0 0 247

62,250 62,300 0 0 0 0 0 0 0 236

62,300 62,350 0 0 0 0 0 0 0 226

62,350 62,400 0 0 0 0 0 0 0 215

62,400 62,450 0 0 0 0 0 0 0 205

62,450 62,500 0 0 0 0 0 0 0 194

62,500 62,550 0 0 0 0 0 0 0 184

62,550 62,600 0 0 0 0 0 0 0 173

62,600 62,650 0 0 0 0 0 0 0 163

62,650 62,700 0 0 0 0 0 0 0 152

62,700 62,750 0 0 0 0 0 0 0 142

62,750 62,800 0 0 0 0 0 0 0 131

And your filing status is–

If the amount you 

are looking up from 

the worksheet is–

Single, head of household, 

or qualifying surviving 

spouse★ and you have–

Married filing jointly and you 

have–

0 1 2 3 0 1 2 3

At least But less 

than

Your credit is– Your credit is–

62,800 62,850 0 0 0 0 0 0 0 121

62,850 62,900 0 0 0 0 0 0 0 110

62,900 62,950 0 0 0 0 0 0 0 100

62,950 63,000 0 0 0 0 0 0 0 89

63,000 63,050 0 0 0 0 0 0 0 79

63,050 63,100 0 0 0 0 0 0 0 68

63,100 63,150 0 0 0 0 0 0 0 57

63,150 63,200 0 0 0 0 0 0 0 47

63,200 63,250 0 0 0 0 0 0 0 36

63,250 63,300 0 0 0 0 0 0 0 26

63,300 63,350 0 0 0 0 0 0 0 15

63,350 63,400 0 0 0 0 0 0 0 *

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

* If the amount you are looking up from the worksheet is at least $63,350 but less than $63,398, and you have three qualifying children who have valid 

SSNs, your credit is $5.

If the amount you are looking up from the worksheet is $63,398 or more, and you have three qualifying children who have valid SSNs, you can’t take 

the credit.

Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)

Publication 596 (2023) 37
To help us develop a more useful index, please let us know if you have ideas for index entries.

Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A

Adopted child 9

Adoption taxpayer identification 

number (ATIN) 12

Age test (See Qualifying child)

Alimony 8

Annuities 8

Armed forces 8, 11, 12, 18

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 18

Combat zone pay 19

Community 4, 8

Conservation Reserve Program 

payments 8

D

Death of child 11

Detailed examples 21

Disability benefits 8

Disabled 11

Disallowance of the EIC 20

Dividend income 8

Divorced parents, special rule 14

Domestic partner 8

E

Earned income 7

EITC Assistant 3

Examples, detailed 21

Extended active duty 11, 18

F

Figuring EIC yourself 18, 19

Filing status:

Head of household 5

Married filing separately 5

Forms:

1040 2, 4-6

1040X 5

2555 6

4029 7, 8

4361 7, 8

4797 2

8814 2

8862 20

Foster care payments 8

Foster child 9, 15, 17

Fraud 20, 21

H

Head of household 4, 8, 12

Home:

Homeless shelter 18

Military 18

United States 18

Homeless 11, 18

I

Income that is not earned income 8

Individual taxpayer identification 

number (ITIN) 5, 12

Inmate 8

Interest 8

Investment income 6

J

Joint return test (See Qualifying 

child)

K

Kidnapped child 11

M

Married child 12

Married filing a joint return 5

Military:

Combat pay 8

Nontaxable pay 8

Outside U.S. 11

Minister 7, 18

N

Net earnings, self-employment 7

Nevada domestic partner 8

Nonresident alien 5, 21

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

Publications (See Tax help)

Q

Qualifying child 2, 3, 9

Age test 9

Home 11

Joint return test 9

Permanently and totally disabled 11

Relationship test 9

Residency test 11

United States 11

R

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, 12, 18-20

SE 18, 19

School 11

Self-employed persons 7, 18, 19

Self-employment income 18

Self-employment tax 19

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 11

T

Tax help 22

Taxpayer identification number:

Adoption identification number 

(ATIN) 12

Individual taxpayer identification 

number (ITIN) 5

Social security number (SSN) 5

Tiebreaker rules 13

Tips, wages, and salaries 7, 18

U

Unemployment compensation 8

United States 11

38 Publication 596 (2023)
V

Veterans' benefits 8

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

Publication 596 (2023) 39