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2014 Publication 596 - Internal Revenue Service

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Department of the Treasury
Internal Revenue Service
Publication 596
Cat. No. 15173A
Earned Income
Credit (EIC)
For use in preparing
2014 Returns
Contents
What's New for 2014 . . . . . . . . . . . . . . . . . . . . . . . . 3
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Chapter 1. Rules for Everyone . . . . . . . . . . .
Rule 1—Adjusted Gross Income (AGI) Limits
Rule 2—You Must Have a Valid Social
Security Number (SSN) . . . . . . . . . . . . . .
Rule 3—Your Filing Status Cannot Be
Married Filing Separately . . . . . . . . . . . .
Rule 4—You Must Be a U.S. Citizen or
Resident Alien All Year . . . . . . . . . . . . . .
Rule 5—You Cannot File Form 2555 or Form
2555-EZ . . . . . . . . . . . . . . . . . . . . . . . .
Rule 6—Your Investment Income Must Be
$3,350 or Less . . . . . . . . . . . . . . . . . . . .
Rule 7—You Must Have Earned Income . . . .
Chapter 2. Rules If You Have a Qualifying
Child . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rule 8—Your Child Must Meet the
Relationship, Age, Residency, and Joint
Return Tests . . . . . . . . . . . . . . . . . . . . .
Rule 9—Your Qualifying Child Cannot Be
Used by More Than One Person To Claim
the EIC . . . . . . . . . . . . . . . . . . . . . . . . .
Rule 10—You Cannot Be a Qualifying Child
of Another Taxpayer . . . . . . . . . . . . . . . .
Chapter 3. Rules If You Do Not Have a
Qualifying Child . . . . . . . . . . . . . . . . . . . .
Rule 11—You Must Be at Least Age 25 but
Under Age 65 . . . . . . . . . . . . . . . . . . . . .
Rule 12—You Cannot Be the Dependent of
Another Person . . . . . . . . . . . . . . . . . . .
Rule 13—You Cannot Be a Qualifying Child
of Another Taxpayer . . . . . . . . . . . . . . . .
Rule 14—You Must Have Lived in the United
States More Than Half of the Year . . . . . .
Chapter 4. Figuring and Claiming the EIC
Rule 15—Earned Income Limits . . . . . . .
IRS Will Figure the EIC for You . . . . . . .
How To Figure the EIC Yourself . . . . . . .
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Chapter 5. Disallowance of the EIC . . . . . . . . . . 21
Chapter 6. Detailed Examples . . . . . . . . . . . . . . 22
Chapter 7. How To Get Tax Help . . . . . . . . . . . . . 26
EIC Eligibility Checklist . . . . . . . . . . . . . . . . . . . . 28
2014 EIC Table . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Get forms and other information faster and easier at:
• IRS.gov (English)
• IRS.gov/Spanish (Español)
• IRS.gov/Chinese (中文)
Dec 18, 2014
• IRS.gov/Korean (한국어)
• IRS.gov/Russian (Pусский)
• IRS.gov/Vietnamese (TiếngViệt)
Future Developments
For the latest information about developments related to
Publication 596, such as legislation enacted after it was
published, go to www.irs.gov/pub596.
$52,427. A tax credit usually means more money in your
pocket. It reduces the amount of tax you owe. The EIC
may also give you a refund.
Can I Claim the EIC?
To claim the EIC, you must meet certain rules. These
rules are summarized in Table 1.
What is the EIC?
The earned income credit (EIC) is a tax credit for certain
people who work and have earned income under
Table 1. Earned Income Credit in a Nutshell
First, you must meet all the rules in this column.
Second, you must meet all the rules in one of
these columns, whichever applies.
Third, you must meet
the rule in this column.
Chapter 1.
Rules for Everyone
Chapter 2.
Rules If You Have a
Qualifying Child
Chapter 3.
Rules If You Do Not
Have a Qualifying Child
Chapter 4.
Figuring and Claiming
the EIC
1. Your adjusted gross
2. You must have a valid
income (AGI) must be less social security number.
than:
3.Your filing status cannot
• $46,997 ($52,427 for
be Married filing
married filing jointly) if you separately.
have three or more
qualifying children,
4. You must be a U.S.
citizen or resident alien all
• $43,756 ($49,186 for
year.
married filing jointly) if you
have two qualifying
5. You cannot file Form
children,
2555 or Form 2555-EZ
(relating to foreign earned
• $38,511 ($43,941 for
income).
married filing jointly) if you
have one qualifying child, 6. Your investment
or
income must be $3,350 or
less.
• $14,590 ($20,020 for
married filing jointly) if you 7.You must have earned
do not have a qualifying
income.
child.
8. Your child must meet
11. You must be at least
the relationship, age,
age 25 but under age 65.
residency, and joint return
tests.
12. You cannot be the
dependent of another
9. Your qualifying child
person.
cannot be used by more
than one person to claim 13. You cannot be a
the EIC.
qualifying child of another
person.
10. You cannot be a
qualifying child of another 14. You must have lived
person.
in the United States more
than half of the year.
15. Your earned income
must be less than:
Do I Need This Publication?
Certain people who file Form 1040 must use Worksheet 1
in this publication, instead of Step 2 in their Form 1040
instructions, when they are checking whether they can
take the EIC. You are one of those people if any of the
following statements are true for 2014.
You are filing Schedule E (Form 1040).
You are reporting income from the rental of personal
property not used in a trade or business.
You are reporting income on Form 1040, line 21, from
Form 8814 (relating to election to report child's
interest and dividends).
Page 2
• $46,997 ($52,427 for
married filing jointly) if you
have three or more
qualifying children,
• $43,756 ($49,186 for
married filing jointly) if you
have two qualifying
children,
• $38,511 ($43,941 for
married filing jointly) if you
have one qualifying child,
or
• $14,590 ($20,020 for
married filing jointly) if you
do not have a qualifying
child.
You are reporting an amount on Form 1040, line 13,
that includes an amount from Form 4797.
If none of the statements above apply to you, your tax
form instructions may have all the information you need to
find out if you can claim the EIC and to figure the amount
of your EIC. You may not need this publication. But you
can read it to find out whether you can take the EIC and to
learn more about the EIC.
Do I Have To Have A Child To
Qualify For The EIC?
No, you can qualify for the EIC without a qualifying child if
you are at least age 25 but under age 65 and your earned
Publication 596 (2014)
income is less than $14,590 ($20,020 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 the amount of 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.
with the same income but a different filing status. As a result, the EIC table has different columns for married persons filing jointly than for everyone else. When you look
up your EIC in the EIC Table, be sure to use the correct
column for your filing status and the number of children
you have.
Earned income credit has no effect on certain wel­
fare benefits. Any refund you receive because of the EIC
cannot be counted as income when determining whether
you or anyone else is eligible for benefits or assistance, or
how much you or anyone else can receive, under any federal program or under any state or local program financed
in whole or in part with federal funds. These programs include the following.
Temporary Assistance for Needy Families (TANF).
Medicaid.
Supplemental security income (SSI).
Supplemental Nutrition Assistance Program (food
stamps).
Low-income housing.
Is There Help Online?
Yes. You can use the EITC Assistant at www.irs.gov/eitc
to find out if you may be eligible for the credit. The EITC
Assistant is available in English and Spanish.
What's New for 2014
Earned income amount is more. The maximum amount
of income you can earn and still get the credit has
increased. You may be able to take the credit if:
You have three or more qualifying children and you
earned less than $46,997 ($52,427 if married filing
jointly),
You have two qualifying children and you earned less
than $43,756 ($49,186 if married filing jointly),
You have one qualifying child and you earned less
than $38,511 ($43,941 if married filing jointly), or
You do not have a qualifying child and you earned
less than $14,590 ($20,020 if married filing jointly).
Your adjusted gross income also must be less than the
amount in the above list that applies to you. For details,
see Rules 1 and 15.
Investment income amount is more. The maximum
amount of investment income you can have and still get
the credit has increased to $3,350. See Rule 6—Your
Investment Income Must Be $3,350 or Less.
Reminders
Increased EIC on certain joint returns. A married person filing a joint return may get more EIC than someone
Publication 596 (2014)
In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after
you receive it. Check with your local benefit coordinator to
find out if your refund will affect your benefits.
Do not overlook your state credit. If you can claim the
EIC on your federal income tax return, you may be able to
take a similar credit on your state or local income tax return. For a list of states that offer a state EIC, go to
www.irs.gov/eitc.
EIC questioned by IRS. The IRS may ask you to provide
documents to prove you are entitled to claim the EIC. We
will tell you what documents to send us. These may include: birth certificates, school records, etc. The process
of establishing your eligibility will delay your refund.
Spanish version of Publication 596. You can order
Publicación 596SP, Crédito por Ingreso del Trabajo, from
the IRS. It is a Spanish translation of Publication 596. See
How To Get Tax Help to find out how to order this and
other IRS forms and publications.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publication on pages that would otherwise be blank. You can
help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if
you recognize a child.
Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.
You can send us comments from www.irs.gov/
formspubs. Click on “More Information” and then on “Give
us feedback.”
Or you can write to:
Page 3
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence.
Although we cannot respond individually to each comment received, we do appreciate your feedback and will
consider your comments as we revise our tax products.
Ordering forms and publications. Visit www.irs.gov/
formspubs to download forms and publications. Otherwise, you can go to www.irs.gov/orderforms to order
forms or call 1-800-829-3676 to order current and
prior-year forms and instructions. Your order should arrive
within 10 business days.
Tax questions. If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040.
We cannot answer tax questions sent to the above address.
Example—AGI is more than limit. Your AGI is
$38,550, you are single, and you have one qualifying
child. You cannot claim the EIC because your AGI is not
less than $38,511. However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,941.
Community property. If you are married, but qualify to
file as head of household under special rules for married
taxpayers living apart (see Rule 3), and live in a state that
has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. This is different from
the community property rules that apply under Rule 7.
Rule 2—You Must Have a Valid
Social Security Number (SSN)
To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security
Administration (SSA). Any qualifying child listed on
Schedule EIC also must have a valid SSN. (See Rule 8 if
you have a qualifying child.)
1.
Rules for Everyone
This chapter discusses Rules 1 through 7. You must meet
all seven rules to qualify for the earned income credit. If
you do not meet all seven rules, you cannot get the credit
and you do not 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:
$46,997 ($52,427 for married filing jointly) if you have
three or more qualifying children,
$43,756 ($49,186 for married filing jointly) if you have
two qualifying children,
$38,511 ($43,941 for married filing jointly) if you have
one qualifying child, or
$14,590 ($20,020 for married filing jointly) if you do
not have a qualifying child.
Adjusted gross income (AGI). AGI is the amount on
line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38
of Form 1040.
Page 4
If your AGI is equal to or more than the applicable limit
listed above, you cannot claim the EIC. You do not need
to read the rest of this publication.
Chapter 1
Rules for Everyone
If your social security card (or your spouse's, if filing a
joint return) says “Not valid for employment” and your
SSN was issued so that you (or your spouse) could get a
federally funded benefit, you cannot get the EIC. An example of a federally funded benefit is Medicaid. If you
have a card with the legend “Not valid for employment”
and your immigration status has changed so that you are
now a U.S. citizen or permanent resident, ask the SSA for
a new social security card without the legend. If you get
the new card after you have already filed your return, you
can file an amended return on Form 1040X, Amended
U.S. Individual Income Tax Return, to claim the EIC.
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.
Other taxpayer identification number. You cannot get
the EIC if, instead of an SSN, you (or your spouse, if filing
a joint return) have an individual taxpayer identification
number (ITIN). ITINs are issued by the Internal Revenue
Service to noncitizens who cannot get an SSN.
No SSN. If you do not have a valid SSN, put “No” next to
line 66a (Form 1040), line 42a (Form 1040A), or line 8a
(Form 1040EZ). You cannot claim the EIC.
Getting an SSN. If you (or your spouse, if filing a joint
return) do not have an SSN, you can apply for one by filing
Form SS-5 with the SSA. You can get Form SS-5 online at
www.socialsecurity.gov, from your local SSA office, or by
calling the SSA at 1-800-772-1213.
Filing deadline approaching and still no SSN. If
the filing deadline is approaching and you still do not have
an SSN, you have two choices.
1. 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.
2. File the return on time without claiming the EIC. After
receiving the SSN, file an amended return, Form
1040X, claiming the EIC. Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child.
Rule 3—Your Filing Status
Cannot Be “Married Filing
Separately”
jointly. You can use that filing status only if one spouse is
a U.S. citizen or resident alien and you choose to treat the
nonresident spouse as a U.S. resident. If you make this
choice, you and your spouse are taxed on your worldwide
income. If you need more information on making this
choice, get Publication 519, U.S. Tax Guide for Aliens. If
you (or your spouse, if married) were a nonresident alien
for any part of the year and your filing status is not married
filing jointly, enter “No” on the dotted line next to line 66a
(Form 1040) or in the space to the left of line 42a (Form
1040A).
Rule 5—You Cannot File Form
2555 or Form 2555­EZ
You cannot claim the earned income credit if you file Form
2555, Foreign Earned Income, or Form 2555-EZ, Foreign
Earned Income Exclusion. You file these forms to exclude
income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount.
U.S. possessions are not foreign countries. See Publication 54, Tax Guide for U.S. Citizens and Resident Aliens
Abroad, for more detailed information.
Rule 6—Your Investment
Income Must Be $3,350 or Less
If you are married, you usually must file a joint return to
claim the EIC. Your filing status cannot be “Married filing
separately.”
You cannot claim the earned income credit unless your investment income is $3,350 or less. If your investment income is more than $3,350, you cannot claim the credit.
Spouse did not live with you. If you are married and
your spouse did not live in your home at any time during
the last 6 months of the year, you may be able to file as
head of household, instead of married filing separately. In
that case, you may be able to claim the EIC. For detailed
information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing
Information.
Form 1040EZ. If you file Form 1040EZ, your investment
income is the total of the amount on line 2 and the amount
of any tax-exempt interest you wrote to the right of the
words “Form 1040EZ” on line 2.
Rule 4—You Must Be a U.S.
Citizen or Resident Alien All
Year
Form 1040A. If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and
10 (capital gain distributions) on that form.
Form 1040. If you file Form 1040, use Worksheet 1 in
this chapter to figure your investment income.
If you (or your spouse, if married) were a nonresident alien
for any part of the year, you cannot claim the earned income credit unless your filing status is married filing
Chapter 1
Rules for Everyone
Page 5
Worksheet 1. Investment Income If You Are Filing Form
1040
Keep for Your Records
Use this worksheet to figure investment income for the earned income credit when you file Form 1040.
Interest and Dividends
1.
Enter any amount from Form 1040, line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b . . . . . . . . . . . . . . . .
3.
Enter any amount from Form 1040, line 9a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report
your child's interest and dividend income on your return. (If your child received an Alaska Permanent
Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line.) . . . . . . . . . . .
Capital Gain Net Income
5.
Enter the amount from Form 1040, line 13. If the amount on that line is a loss,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6.
Enter any gain from Form 4797, Sales of Business Property, line 7. If the
amount on that line is a loss, enter -0-. (But, if you completed lines 8 and 9 of
Form 4797, enter the amount from line 9 instead.) . . . . . . . . . . . . . . . . . . . . 6.
7.
Subtract line 6 of this worksheet from line 5 of this worksheet. (If the result is less than zero,
enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Royalties and Rental Income From Personal Property
8.
Enter any royalty income from Schedule E, line 23b, plus any income from the
rental of personal property shown on Form 1040, line 21 . . . . . . . . . . . . . . . 8.
9.
Enter any expenses from Schedule E, line 20, related to royalty income, plus
any expenses from the rental of personal property deducted on Form 1040,
line 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Subtract the amount on line 9 of this worksheet from the amount on line 8. (If the result is less than
zero, enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Passive Activities
11. Enter the total of any net income from passive activities (such as income
included on Schedule E, line 26, 29a (col. (g)), 34a (col. (d)), or 40). (See
instructions below for lines 11 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the total of any losses from passive activities (such as losses included
on Schedule E, line 26, 29b (col. (f)), 34b (col. (c)), or 40). (See instructions
below for lines 11 and 12.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Combine the amounts on lines 11 and 12 of this worksheet. (If the result is less than zero,
enter -0-.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Enter the total. This is your
investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. Is the amount on line 14 more than $3,350?
Yes. You cannot take the credit.
No. Go to Step 3 of the Form 1040 instructions for lines 66a and 66b to find out if you can take the
credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule
7, next).
1.
2.
3.
4.
7.
10.
13.
14.
Instructions for lines 11 and 12. In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss)
included on line 26 of Schedule E or any amount included in your earned income. To find out if the income on line 26 or line 40 of
Schedule E is from a passive activity, see the Schedule E instructions. If any of the rental real estate income (or loss) included on
Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26.
Worksheet 2. Worksheet for Line 4 of Worksheet 1
Keep for Your Records
Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend.
Note. Fill out a separate Worksheet 2 for each Form 8814.
1.
Enter the amount from Form 8814, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
Enter the amount from Form 8814, line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4.
Enter the amount from Form 8814, line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5.
Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
Enter the amount of the child's Alaska Permanent Fund dividend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
Divide line 6 by line 5. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . . . . . . .
7.
8.
Enter the amount from Form 8814, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9.
Multiply line 7 by line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10.
Subtract line 9 from line 8. Enter the result on line 4 of Worksheet 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
(If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all
Worksheets 2.)
Page 6
Chapter 1
Rules for Everyone
Example—completing
Worksheet
2.
Your
10-year-old child has taxable interest income of $400, an
Alaska Permanent Fund dividend of $1,000, and ordinary
dividends of $1,100, of which $500 are qualified dividends. You choose to report this income on your return.
You enter $400 on line 1a of Form 8814, $2,100 ($1,000 +
$1,100) on line 2a, and $500 on line 2b. After completing
lines 4 through 11, you enter $400 on line 12 of Form
8814 and line 21 of Form 1040. On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400
on line 4, $2,000 on line 5, $1,000 on line 6, 0.500 on
line 7, $400 on line 8, $200 on line 9, and $200 on line 10.
You then enter $200 on line 4 of Worksheet 1.
Rule 7—You Must Have Earned
Income
This credit is called the “earned income” credit because,
to qualify, you must work and have earned income. If you
are married and file a joint return, you meet this rule if at
least one spouse works and has earned income. If you are
an employee, earned income includes all the taxable income you get from your employer.
Rule 15 has information that will help you figure the
amount of your earned income. If you are self-employed
or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions.
Earned Income
Earned income includes all of the following types of income.
1. Wages, salaries, tips, and other taxable employee
pay. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not
earned income. But there is an exception for nontaxable combat pay, which you can choose to include in
earned income, as explained later in this chapter.
2. Net earnings from self-employment.
3. Gross income received as a statutory employee.
Wages, salaries, and tips. Wages, salaries, and tips
you receive for working are reported to you on Form W-2,
in box 1. You should report these on line 1 (Form 1040EZ)
or line 7 (Forms 1040A and 1040).
Nontaxable combat pay election. You can elect to include your nontaxable combat pay in earned income for
the earned income credit. The amount of your nontaxable
combat pay should be shown on your Form W-2, in
box 12, with code Q. Electing to include nontaxable combat pay in earned income may increase or decrease your
EIC. For details, see Nontaxable combat pay in chapter 4.
Net earnings from self­employment. 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 is not subject to income tax but is
included in net earnings from self-employment. For that
reason, it is included in earned income for the EIC (except
in the cases described in Approved Form 4361 or Form
4029, below).
Statutory employee. You are a statutory employee if
you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. You report your income
and expenses as a statutory employee on Schedule C or
C-EZ (Form 1040).
Strike benefits. Strike benefits paid by a union to its
members are earned income.
Approved Form 4361 or Form 4029
This section is for persons who have an approved:
Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or
Form 4029, Application for Exemption From Social
Security and Medicare Taxes and Waiver of Benefits.
Each approved form exempts certain income from social security taxes. Each form is discussed here in terms
of what is or is not 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 is not earned income. Also, amounts you received
for performing ministerial duties, but not as an employee,
do not 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 do
not count as earned income. Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F
from wages on line 7 of Form 1040.
Disability Benefits
If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement
Chapter 1
Rules for Everyone
Page 7
age. Minimum retirement age generally is the earliest age
at which you could have received a pension or annuity if
you were not disabled. You must report your taxable disability payments on line 7 of either Form 1040 or Form
1040A until you reach minimum retirement age.
Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension
and are not considered earned income. Report taxable
pension payments on Form 1040, lines 16a and 16b, or
Form 1040A, lines 12a and 12b.
Disability insurance payments. Payments you received from a disability insurance policy that you paid the
premiums for are not earned income. It does not 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 are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability
benefits), alimony and child support, welfare benefits,
workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and
veterans' benefits, including VA rehabilitation payments.
Do not include any of these items in your earned income.
Earnings while an inmate. Amounts received for work
performed while an inmate in a penal institution are not
earned income when figuring the earned income credit.
This includes amounts for work performed while in a work
release program or while in a halfway house.
Workfare payments. Nontaxable workfare payments
are not earned income for the EIC. These are cash payments certain people receive from a state or local agency
that administers public assistance programs funded under
the federal Temporary Assistance for Needy Families
(TANF) program in return for certain work activities such
as (1) work experience activities (including remodeling or
repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities.
Community property. If you are married, but qualify to
file as head of household under special rules for married
taxpayers living apart (see Rule 3), and live in a state that
has community property laws, your earned income for the
EIC does not include any amount earned by your spouse
that is treated as belonging to you under those laws. That
amount is not 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 does not include any
Page 8
Chapter 2
amount earned by your partner. Your earned income includes the entire amount you earned. For details, see
Publication 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 are not earned
income for the EIC.
Nontaxable military pay. Nontaxable pay for members
of the Armed Forces is not 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 Publication 3,
Armed Forces' Tax Guide, for more information.
TIP
Combat pay. You can elect to include your non­
taxable combat pay in earned income for the EIC.
See Nontaxable combat pay in chapter 4.
2.
Rules If You Have a
Qualifying Child
If you have met all the rules in chapter 1, use this chapter
to see if you have a qualifying child. This chapter discusses Rules 8 through 10. You must meet all three of
those rules, in addition to the rules in chapters 1 and 4, to
qualify for the earned income credit with a qualifying child.
You must file Form 1040 or Form 1040A to claim the EIC
with a qualifying child. (You cannot file Form 1040EZ.)
You also must complete Schedule EIC and attach it to
your return. If you meet all the rules in chapter 1 and this
chapter, read chapter 4 to find out what to do next.
No qualifying child. If you do not meet Rule 8, you do
not have a qualifying child. Read chapter 3 to find out if
you can get the earned income credit without a qualifying
child.
Rule 8—Your Child Must Meet
the Relationship, Age,
Residency, and Joint Return
Tests
Your child is a qualifying child if your child meets four
tests. The fours tests are:
1. Relationship,
Rules If You Have a Qualifying Child
2. Age,
3. Residency, and
4. Joint return.
The four tests are illustrated in Figure A. The paragraphs that follow contain more information about each
test.
Relationship Test
To be your qualifying child, a child must be your:
Son, daughter, stepchild, foster child, or a descendant
of any of them (for example, your grandchild), or
Brother, sister, half brother, half sister, stepbrother,
stepsister, or a descendant of any of them (for example, your niece or nephew).
The following definitions clarify the relationship test.
Adopted child. An adopted child is always treated as
your own child. The term “adopted child” includes a child
who was lawfully placed with you for legal adoption.
Foster child. For the EIC, a person is your foster child if
the child is placed with you by an authorized placement
agency or by judgment, decree, or other order of any court
of competent jurisdiction. An authorized placement
agency includes:
A state or local government agency,
A tax-exempt organization licensed by a state, and
An Indian tribal government or an organization authorized by an Indian tribal government to place Indian
children.
Example. Debbie, who is 12 years old, was placed in
your care 2 years ago by an authorized agency responsible for placing children in foster homes. Debbie is your
foster child.
Example 2—child not younger than you or your
spouse. Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. He is
not disabled. Both you and your spouse are 21 years old,
and you file a joint return. Your brother is not your qualifying child because he is not younger than you or your
spouse.
Example 3—child younger than your spouse but
not younger than you. The facts are the same as in Example 2 except that your spouse is 25 years old. Because
your brother is younger than your spouse, he is your qualifying child, even though he is not 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 do not
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.
Age Test
1. He or she cannot engage in any substantial gainful
activity because of a physical or mental condition.
Your child must be:
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.
1. Under age 19 at the end of 2014 and younger than
you (or your spouse, if filing jointly),
2. Under age 24 at the end of 2014, a student, and
younger than you (or your spouse, if filing jointly), or
3. Permanently and totally disabled at any time during
2014, regardless of age.
The following examples and definitions clarify the age
test.
Example 1—child not under age 19. Your son
turned 19 on December 10. Unless he was permanently
and totally disabled or a student, he is not a qualifying
child because, at the end of the year, he was not under
age 19.
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 is not work done to take care
of yourself or your home. It is not unpaid work on hobbies,
institutional therapy or training, school attendance, clubs,
social programs, and similar activities. However, doing
Chapter 2
Rules If You Have a Qualifying Child
Page 9
Figure A. Tests for Qualifying Child
Relationship
A qualifying child is a child who is your . . .
Son, daughter, stepchild, foster child, or a descendant of
any of them (for example, your grandchild)
OR
Brother, sister, half brother, half sister, stepbrother,
stepsister, or a descendant of any of them (for example, your
niece or nephew)
AND
Age
was . . .
Under age 19 at the end of 2014 and younger than you
(or your spouse, if filing jointly)
OR
Under age 24 at the end of 2014, a student, and younger than you
(or your spouse, if filing jointly)
OR
Permanently and totally disabled at any time during the year,
regardless of age
Joint Return
AND
Who is not filing a joint return for 2014 (or is filing a
joint return for 2014 only to claim a refund of income
tax withheld or estimated tax paid)
Residency
AND
Who lived with you in the United States for more than
half of 2014.
Page 10
Chapter 2
Rules If You Have a Qualifying Child
this kind of work may show that the child is able to engage
in substantial gainful activity.
The fact that the child has not worked for some time
does not, by itself, prove the child cannot engage in substantial gainful activity.
For examples of substantial gainful activity, see Publication 524.
Residency Test
Your child must have lived with you in the United States
for more than half of 2014. The following definitions clarify
the residency test.
United States. This means the 50 states and the District
of Columbia. It does not include Puerto Rico or U.S. possessions such as Guam.
Homeless shelter. Your home can be any location
where you regularly live. You do not 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 do not serve
more than 90 days.
Birth or death of child. A child who was born or died in
2014 is treated as having lived with you for more than half
of 2014 if your home was the child's home for more than
half the time he or she was alive in 2014.
Temporary absences. Count time that you or your child
is away from home on a temporary absence due to a special circumstance as time the child lived with you. Examples of a special circumstance include illness, school attendance, business, vacation, military service, and
detention in a juvenile facility.
Kidnapped child. A kidnapped child is treated as living
with you for more than half of the year if the child lived with
you for more than half the part of the year before the date
of the kidnapping. The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. This treatment applies for all years until the child is
returned. However, the last year this treatment can apply
is the earlier of:
1. The year there is a determination that the child is
dead, or
2. The year the child would have reached age 18.
If your qualifying child has been kidnapped and meets
these requirements, enter “KC,” instead of a number, on
line 6 of Schedule EIC.
Joint Return Test
To meet this test, the child cannot file a joint return for the
year.
Exception. An exception to the joint return test applies if
your child and his or her spouse file a joint return only to
claim a refund of income tax withheld or estimated tax
paid.
Example 1—child files joint return. You supported
your 18-year-old daughter, and she lived with you all year
while her husband was in the Armed Forces. He earned
$25,000 for the year. The couple files a joint return. Because your daughter and her husband file a joint return,
she is not your qualifying child.
Example 2—child files joint return to get refund of
tax withheld. Your 18-year-old son and his 17-year-old
wife had $800 of wages from part-time jobs and no other
income. They do not have a child. Neither is required to
file a tax return. Taxes were taken out of their pay, so they
file a joint return only to get a refund of the withheld taxes.
The exception to the joint return test applies, so your son
may be your qualifying child if all the other tests are met.
Example 3—child files joint return to claim Ameri­
can opportunity credit. The facts are the same as in
Example 2 except no taxes were taken out of your son's
pay. He and his wife are not 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 are not filing it only to claim a refund
of income tax withheld or estimated tax paid. The exception to the joint return test does not apply, so your son is
not your qualifying child.
Married child. Even if your child does not file a joint return, if your child was married at the end of the year, he or
she cannot be your qualifying child unless:
1. You can claim an exemption for the child, or
2. The reason you cannot claim an exemption for the
child is that you let the child's other parent claim the
exemption under the Special rule for divorced or sep­
arated parents (or parents who live apart) described
later.
Social security number. Your qualifying child
must have a valid social security number (SSN),
CAUTION
unless the child was born and died in 2014 and
you attach to your return a copy of the child's birth certifi­
cate, death certificate, or hospital records showing a live
birth. You cannot claim the EIC on the basis of a qualifying
child if:
!
Chapter 2
Rules If You Have a Qualifying Child
Page 11
1. The qualifying child's SSN is missing from your tax re­
turn or is incorrect,
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.
2. The qualifying child's social security card says “Not
valid for employment” and was issued for use in get­
ting a federally funded benefit, or
If the parents do not file a joint return together but both
parents claim the child as a qualifying child, the IRS
will treat the child as the qualifying child of the parent
with whom the child lived for the longer period of time
during the year. If the child lived with each parent for
the same amount of time, the IRS will treat the child as
the qualifying child of the parent who had the higher
adjusted gross income (AGI) for the year.
3. Instead of an SSN, the qualifying child has:
a. An individual taxpayer identification number
(ITIN), which is issued to a noncitizen who cannot
get an SSN, or
b. An adoption taxpayer identification number
(ATIN), issued to adopting parents who cannot get
an SSN for the child being adopted until the adop­
tion is final.
If no parent can claim the child as a qualifying child,
the child is treated as the qualifying child of the person
who had the highest AGI for the year.
If a parent can claim the child as a qualifying child but
no parent does so claim the child, the child is treated
as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is
higher than the highest AGI of any of the child's parents who can claim the child. If the child's parents file
a joint return with each other, this rule can be applied
by treating the parents' total AGI as divided evenly between them. See Example 8.
If you have more than one qualifying child and only one
has a valid SSN, you can use only that child to claim the
EIC. For more information about SSNs, see Rule 2.
Rule 9—Your Qualifying Child
Cannot Be Used by More Than
One Person To Claim the EIC
Sometimes a child meets the tests to be a qualifying child
of more than one person. However, only one of these persons can actually treat the child as a qualifying child. Only
that person can use the child as a qualifying child to take
all of the following tax benefits (provided the person is eligible for each benefit).
1. The exemption for the child.
2. The child tax credit.
3. Head of household filing status.
4. The credit for child and dependent care expenses.
5. The exclusion for dependent care benefits.
6. The EIC.
The other person cannot take any of these benefits based
on this qualifying child. In other words, you and the other
person cannot agree to divide these tax benefits between
you. The other person cannot take any of these tax benefits unless he or she has a different qualifying child.
The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has
the same qualifying child. However, the tiebreaker rules
do not apply if the other person is your spouse and you file
a joint return.
Tiebreaker rules. To determine which person can treat
the child as a qualifying child to claim the six tax benefits
just listed, the following tiebreaker rules apply.
If only one of the persons is the child's parent, the
child is treated as the qualifying child of the parent.
Page 12
Chapter 2
Subject to these tiebreaker rules, you and the other
person may be able to choose which of you claims the
child as a qualifying child. See Examples 1 through 13.
If you cannot claim the EIC because your qualifying
child is treated under the tiebreaker rules as the qualifying
child of another person for 2014, you may be able to take
the EIC using a different qualifying child, but you cannot
take the EIC using the rules in chapter 3 for people who
do not have a qualifying child.
If the other person cannot claim the EIC. If you and
someone else have the same qualifying child but the other
person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you
may be able to treat the child as a qualifying child. See
Examples 6 and 7. But you cannot treat the child as a
qualifying child to claim the EIC if the other person uses
the child to claim any of the other six tax benefits listed
earlier in this chapter.
Examples. The following examples may help you in determining whether you can claim the EIC when you and
someone else have the same qualifying child.
Example 1—child lived with parent and grandpar­
ent. You and your 2-year-old son Jimmy lived with your
mother all year. You are 25 years old, unmarried, and your
AGI is $9,000. Your only income was $9,000 from a
part-time job. Your mother's only income was $20,000
from her job, and her AGI is $20,000. Jimmy's father did
not live with you or Jimmy. The special rule explained later
for divorced or separated parents (or parents who live
apart) does not apply. Jimmy is a qualifying child of both
you and your mother because he meets the relationship,
age, residency, and joint return tests for both you and your
mother. However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits
Rules If You Have a Qualifying Child
listed earlier in this chapter for which that person qualifies). He is not a qualifying child of anyone else, including
his father. If you do not claim Jimmy as a qualifying child
for the EIC or any of the other tax benefits listed earlier,
your mother can treat him as a qualifying child to claim the
EIC (and any of the other tax benefits listed earlier for
which she qualifies).
Example 2—parent has higher AGI than grandpar­
ent. The facts are the same as in Example 1 except your
AGI is $25,000. Because your mother's AGI is not higher
than yours, she cannot claim Jimmy as a qualifying child.
Only you can claim him.
Example 3—two persons claim same child. The
facts are the same as in Example 1 except that you and
your mother both claim Jimmy as a qualifying child. In this
case, you as the child's parent will be the only one allowed
to claim Jimmy as a qualifying child for the EIC and the
other tax benefits listed earlier for which you qualify. The
IRS will disallow your mother's claim to the EIC and any of
the other tax benefits listed earlier unless she has another
qualifying child.
Example 4—qualifying children split between two
persons. The facts are the same as in Example 1 except
that you also have two other young children who are qualifying children of both you and your mother. Only one of
you can claim each child. However, if your mother's AGI is
higher than yours, you can allow your mother to claim one
or more of the children. For example, if you claim one
child, your mother can claim the other two.
Example 5—taxpayer who is a qualifying child.
The facts are the same as in Example 1 except that you
are only 18 years old. This means you are a qualifying
child of your mother. Because of Rule 10, discussed next,
you cannot claim the EIC and cannot claim your son as a
qualifying child. Only your mother may be able to treat
Jimmy as a qualifying child to claim the EIC. If your mother
meets all the other requirements for claiming the EIC and
you do not claim Jimmy as a qualifying child for any of the
other tax benefits listed earlier, your mother can claim
both you and Jimmy as qualifying children for the EIC.
$30,000 on a joint return. If you and your husband do not
claim Jimmy as a qualifying child for the EIC or any of the
other tax benefits listed earlier, your mother can claim him
instead. Even though the AGI on your joint return,
$30,000, is more than your mother's AGI of $20,000, for
this purpose half of the joint AGI can be treated as yours
and half as your husband's. In other words, each parent's
AGI can be treated as $15,000.
Example 9—separated parents. You, your husband, and your 10-year-old son Joey lived together until
August 1, 2014, when your husband moved out of the
household. In August and September, Joey lived with you.
For the rest of the year, Joey lived with your husband, who
is Joey's father. Joey is a qualifying child of both you and
your husband because he lived with each of you for more
than half the year and because he met the relationship,
age, and joint return tests for both of you. At the end of the
year, you and your husband still were not divorced, legally
separated, or separated under a written separation agreement, so the Special rule for divorced or separated pa­
rents (or parents who live apart) does not apply.
You and your husband will file separate returns. Your
husband agrees to let you treat Joey as a qualifying child.
This means, if your husband does not claim Joey as a
qualifying child for any of the tax benefits listed earlier, you
can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. However, your filing status is married filing separately, so you cannot claim the
EIC or the credit for child and dependent care expenses.
See Rule 3.
Example 10—separated parents claim same child.
The facts are the same as in Example 9 except that you
and your husband both claim Joey as a qualifying child. In
this case, only your husband will be allowed to treat Joey
as a qualifying child. This is because, during 2014, the
boy lived with him longer than with you. You cannot claim
the EIC (either with or without a qualifying child). However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child
and dependent care expenses. See Rule 3.
Example 7—parent with too much earned income
to claim EIC. The facts are the same as in Example 1
except that you earned $50,000 from your job and your
AGI is $50,500. Your earned income is too high for you to
claim the EIC. But your mother cannot claim the EIC either, because her AGI is not higher than yours.
Example 11—unmarried parents.
You, your
5-year-old son, and your son's father lived together all
year. You and your son's father are not married. Your son
is a qualifying child of both you and his father because he
meets the relationship, age, residency, and joint return
tests for both you and his father. Your earned income and
AGI are $12,000, and your son's father's earned income
and AGI are $14,000. Neither of you had any other income. Your son's father agrees to let you treat the child as
a qualifying child. This means, if your son's father does
not claim your son as a qualifying child for the EIC or any
of the other tax benefits listed earlier, you can claim him
as a qualifying child for the EIC and any of the other tax
benefits listed earlier for which you qualify.
Example 8—child lived with both parents and
grandparent. The facts are the same as in Example 1
except that you and Jimmy's father are married to each
other, live with Jimmy and your mother, and have AGI of
Example 12—unmarried parents claim same child.
The facts are the same as in Example 11 except that you
and your son's father both claim your son as a qualifying
child. In this case, only your son's father will be allowed to
Example 6—grandparent with too much earned in­
come to claim EIC. The facts are the same as in Exam­
ple 1 except that your mother earned $50,000 from her
job. Because your mother's earned income is too high for
her to claim the EIC, only you can claim the EIC using
your son.
Chapter 2
Rules If You Have a Qualifying Child
Page 13
treat your son as a qualifying child. This is because his
AGI, $14,000, is more than your AGI, $12,000. You cannot claim the EIC (either with or without a qualifying child).
Example 13—child did not live with a parent. You
and your 7-year-old niece, your sister's child, lived with
your mother all year. You are 25 years old, and your AGI
is $9,300. Your only income was from a part-time job.
Your mother's AGI is $15,000. Her only income was from
her job. Your niece's parents file jointly, have an AGI of
less than $9,000, and do not live with you or their child.
Your niece is a qualifying child of both you and your
mother because she meets the relationship, age, residency, and joint return tests for both you and your mother.
However, only your mother can treat her as a qualifying
child. This is because your mother's AGI, $15,000, is
more than your AGI, $9,300.
Special rule for divorced or separated parents (or
parents who live apart). A child will be treated as the
qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit,
but not for the EIC) if all of the following statements are
true.
1. The parents:
a. Are divorced or legally separated under a decree
of divorce or separate maintenance,
b. Are separated under a written separation agreement, or
c. Lived apart at all time during the last 6 months of
2014, whether or not they are or were married.
2. The child received over half of his or her support for
the year from the parents.
3. The child is in the custody of one or both parents for
more than half of 2014.
4. Either of the following statements is true.
a. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not
claim the child as a dependent for the year, and
the noncustodial parent attaches the form or statement to his or her return. If the divorce decree or
separation agreement went into effect after 1984
and before 2009, the noncustodial parent may be
able to attach certain pages from the decree or
agreement instead of Form 8332.
b. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2014 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 2014.
For details, see Publication 501. Also see Applying Rule 9
to divorced or separated parents (or parents who live
apart), next.
Applying Rule 9 to divorced or separated parents (or
parents who live apart). If a child is treated as the qualPage 14
Chapter 2
ifying child of the noncustodial parent under the special
rule just described for children of divorced or separated
parents (or parents who live apart), only the noncustodial
parent can claim an exemption and the child tax credit for
the child. However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying
child for the EIC and other tax benefits listed earlier in this
chapter. If the child is the qualifying child of more than one
person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child.
Example 1. You and your 5-year-old son lived all year
with your mother, who paid the entire cost of keeping up
the home. Your AGI is $10,000. Your mother’s AGI is
$25,000. Your son's father did not live with you or your
son. Under the Special rule for divorced or separated pa­
rents (or parents who live apart), your son is treated as the
qualifying child of his father, who can claim an exemption
and the child tax credit for the child. However, your son's
father cannot claim your son as a qualifying child for head
of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. You and your mother did not have any
child care expenses or dependent care benefits. If you do
not claim your son as a qualifying child, your mother can
claim him as a qualifying child for the EIC and head of
household filing status, if she qualifies for these tax benefits.
Example 2. The facts are the same as in Example 1
except that your AGI is $25,000 and your mother's AGI is
$21,000. Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher
than yours.
Example 3. The facts are the same as in Example 1
except that you and your mother both claim your son as a
qualifying child for the EIC. Your mother also claims him
as a qualifying child for head of household filing status.
You as the child's parent will be the only one allowed to
claim your son as a qualifying child for the EIC. The IRS
will disallow your mother's claim to the EIC and head of
household filing status unless she has another qualifying
child.
Rule 10—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:
Rules If You Have a Qualifying Child
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
Example 3—return filed to get EIC. The facts are
the same as in Example 2 except your mother claimed the
EIC on her return. Since she filed the return to get the EIC,
she is not filing it only to get a refund of income tax withheld. As a result, you are your mother's qualifying child.
You cannot claim the EIC.
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 are not 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).
3.
For more details about the tests to be a qualifying child,
see Rule 8.
Rules If You Do Not Have
a Qualifying Child
If you are a qualifying child of another taxpayer, you
cannot claim the EIC. This is true even if the person for
whom you are a qualifying child does not claim the EIC or
meet all of the rules to claim the EIC. Put “No” beside
line 66a (Form 1040) or line 42a (Form 1040A).
Use this chapter if you do not have a qualifying child and
have met all the rules in chapter 1. This chapter discusses
Rules 11 through 14. You must meet all four of those
rules, in addition to the rules in chapters 1 and 4, to qualify
for the earned income credit without a qualifying child.
Example. You and your daughter lived with your
mother all year. You are 22 years old, unmarried, and attended a trade school full time. You had a part-time job
and earned $5,700. You had no other income. Because
you meet the relationship, age, residency, and joint return
tests, you are a qualifying child of your mother. She can
claim the EIC if she meets all the other requirements. Because you are your mother's qualifying child, you cannot
claim the EIC. This is so even if your mother cannot or
does not claim the EIC.
You can file Form 1040, Form 1040A, or Form 1040EZ to
claim the EIC without a qualifying child. If you meet all the
rules in chapter 1 and this chapter, read chapter 4 to find
out what to do next.
Child of person not required to file a return. You are
not 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 is
not required to file an income tax return and either:
Rule 11—You Must Be at Least
Age 25 but Under Age 65
Does not file an income tax return, or
Files a return only to get a refund of income tax withheld or estimated tax paid.
Example 1—return not required. The facts are the
same as in the last example except your mother had no
gross income, is not required to file a 2014 tax return, and
does not file a 2014 tax return. As a result, you are not
your mother's qualifying child. You can claim the EIC if
you meet all the other requirements to do so.
Example 2—return filed to get refund of tax with­
held. The facts are the same as in Example 1 except
your mother had wages of $1,500 and had income tax
withheld from her wages. She files a return only to get a
refund of the income tax withheld and does not claim the
EIC or any other tax credits or deductions. As a result, you
are not your mother's qualifying child. You can claim the
EIC if you meet all the other requirements to do so.
Chapter 3
If you have a qualifying child. If you meet Rule 8, you
have a qualifying child. If you meet Rule 8 and do not
claim the EIC with a qualifying child, you cannot claim the
EIC without a qualifying child.
You must be at least age 25 but under age 65 at the end
of 2014. 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 2014. It does not 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, 1949, and before January 2, 1990. If you are married
filing a joint return, you meet the age test if either you or
your spouse was born after December 31, 1949, and before January 2, 1990.
If neither you nor your spouse meets the age test, you
cannot claim the EIC. Put “No” next to line 66a (Form
1040), line 42a (Form 1040A), or line 8a (Form 1040EZ).
Example 1. You are age 28 and unmarried. You meet
the age test.
Example 2—spouse meets age test. You are married and filing a joint return. You are age 23 and your
spouse is age 27. You meet the age test because your
spouse is at least age 25 but under age 65.
Rules If You Do Not Have a Qualifying Child
Page 15
Death of spouse. If you are filing a joint return with your
spouse who died in 2014, you meet the age test if your
spouse was at least age 25 but under age 65 at the time
of death.
Your spouse is considered to reach age 25 on the day
before his or her 25th birthday. However, the rule for
reaching age 65 is different; your spouse reaches age 65
on his or her 65th birthday.
Even if your spouse was born before January 2, 1990,
he or she is not considered at least age 25 at the end of
2014 unless he or she was at least age 25 at the time of
death.
Example 1. You are married and filing a joint return
with your spouse who died in August 2014. You are age
67. Your spouse would have become age 65 in November
2014. Because your spouse was under age 65 when she
died, you meet the age test.
Example 2. Your spouse was born on February 14,
1989, and died on February 13, 2014. Your spouse is considered age 25 at the time of death. However, if your
spouse died on February 12, 2014, your spouse is not
considered age 25 at the time of death and is not at least
age 25 at the end of 2014.
Death of taxpayer. A taxpayer who died in 2014 meets
the age test if the taxpayer was at least age 25 but under
age 65 at the time of death.
A taxpayer is considered to reach age 25 on the day
before his or her 25th birthday. However, the rule for
reaching age 65 is different; a taxpayer reaches age 65 on
his or her 65th birthday.
Even if the taxpayer was born before January 2, 1990,
he or she is not considered at least age 25 at the end of
2014 unless he or she was at least age 25 at the time of
death.
Rule 12—You Cannot Be the
Dependent of Another Person
If you are not filing a joint return, you meet this rule if:
You checked box 6a on Form 1040 or 1040A, or
You did not check the “You” box on line 5 of Form
1040EZ, and you entered $10,150 on that line.
If you are filing a joint return, you meet this rule if:
You checked both box 6a and box 6b on Form 1040
or 1040A, or
You and your spouse did not check either the “You”
box or the “Spouse” box on line 5 of Form 1040EZ,
and you entered $20,300 on that line.
If you are not sure whether someone else can claim
you as a dependent, get Publication 501 and read the
rules for claiming a dependent.
If someone else can claim you as a dependent on his
or her return, but does not, you still cannot claim the
credit.
Page 16
Chapter 3
Example 1. In 2014, you were age 25, single, and living at home with your parents. You worked and were not a
student. You earned $7,500. Your parents cannot claim
you as a dependent. When you file your return, you claim
an exemption for yourself by not checking the You box on
line 5 of your Form 1040EZ and by entering $10,150 on
that line. You meet this rule. You can claim the EIC if you
meet all the other requirements.
Example 2. The facts are the same as in Example 1,
except that you earned $2,000. Your parents can claim
you as a dependent but decide not to. You do not meet
this rule. You cannot claim the credit because your parents could have claimed you as a dependent.
Joint returns. You generally cannot be claimed as a dependent by another person if you are married and file a
joint return.
However, another person may be able to claim you as
a dependent if you and your spouse file a joint return
merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be
claimed as a dependent by another person if you claim
the EIC on your joint return.
Example 1—return filed to get refund of tax with­
held. You are 26 years old. You and your wife live with
your parents and had $800 of wages from part-time jobs
and no other income. Neither you nor your wife is required
to file a tax return. You do not 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 are not disqualified from claiming an exemption for you just because
you filed a joint return. They can claim exemptions for you
and your wife if all the other tests to do so are met.
Example 2—return filed to get EIC. The facts are
the same as in Example 1 except no taxes were taken out
of your pay. Also, you and your wife are not 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 are not filing it only to claim a refund of income tax withheld or estimated tax paid. Your parents cannot claim an exemption
for either you or your wife.
Rule 13—You Cannot Be a
Qualifying Child of Another
Taxpayer
You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc.) if all of the following
statements are true.
1. You are that person's son, daughter, stepchild, foster
child, or a descendant of any of them. Or, you are that
person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. You were:
Rules If You Do Not Have a Qualifying Child
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 are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid).
For more details about the tests to be a qualifying child,
see Rule 8.
If you are a qualifying child of another taxpayer, you
cannot claim the EIC. This is true even if the person for
whom you are a qualifying child does not claim the EIC or
meet all of the rules to claim the EIC. Put “No” next to
line 66a (Form 1040), line 42a (Form 1040A), or line 8a
(Form 1040EZ).
Example. You lived with your mother all year. You are
age 26, unmarried, and permanently and totally disabled.
Your only income was from a community center where
you went three days a week to answer telephones. You
earned $5,000 for the year and provided more than half of
your own support. Because you meet the relationship,
age, residency, and joint return tests, you are a qualifying
child of your mother for the EIC. She can claim the EIC if
she meets all the other requirements. Because you are a
qualifying child of your mother, you cannot claim the EIC.
This is so even if your mother cannot or does not claim the
EIC.
Joint returns. You generally cannot be a qualifying child
of another taxpayer if you are married and file a joint return.
However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to
claim a refund of income tax withheld or estimated tax
paid. But neither you nor your spouse can be a qualifying
child of another taxpayer if you claim the EIC on your joint
return.
Child of person not required to file a return. You are
not 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 is
not required to file an income tax return and either:
of your own support. Your father had no gross income, is
not required to file a 2014 tax return, and does not file a
2014 tax return. As a result, you are not your father's qualifying child. You can claim the EIC if you meet all the other
requirements to do so.
Example 2—return filed to get refund of tax with­
held. The facts are the same as in Example 1 except
your father had wages of $1,500 and had income tax withheld from his wages. He files a return only to get a refund
of the income tax withheld and does not claim the EIC or
any other tax credits or deductions. As a result, you are
not your father's qualifying child. You can claim the EIC if
you meet all the other requirements to do so.
Example 3—return filed to get EIC. The facts are
the same as in Example 2 except your father claimed the
EIC on his return. Since he filed the return to get the EIC,
he is not filing it only to get a refund of income tax withheld. As a result, you are your father's qualifying child.
You cannot claim the EIC.
Rule 14—You Must Have Lived
in the United States More Than
Half of the Year
Your home (and your spouse's, if filing a joint return) must
have been in the United States for more than half the year.
If it was not, put “No” next to line 66a (Form 1040),
line 42a (Form 1040A), or line 8a (Form 1040EZ).
United States. This means the 50 states and the District
of Columbia. It does not include Puerto Rico or U.S. possessions such as Guam.
Homeless shelter. Your home can be any location
where you regularly live. You do not 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.
Does not file an income tax return, or
Files a return only to get a refund of income tax withheld or estimated tax paid.
Example 1—return not required. You lived all year
with your father. You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. You have
no other income, no children, and provided more than half
Chapter 3
Rules If You Do Not Have a Qualifying Child
Page 17
was not reported to you on a Form W-2 is not considered earned income for the earned income credit.
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:
$46,997 ($52,427 for married filing jointly) if you have
three or more qualifying children,
$43,756 ($49,186 for married filing jointly) if you have
two qualifying children,
$38,511 ($43,941 for married filing jointly) if you have
one qualifying child, or
$14,590 ($20,020 for married filing jointly) if you do
not have a qualifying child.
Earned Income
Earned income generally means wages, salaries, tips,
other taxable employee pay, and net earnings from
self-employment. Employee pay is earned income only if it
is taxable. Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not
earned income. But there is an exception for nontaxable
combat pay, which you can choose to include in earned
income. Earned income is explained in detail in Rule 7 in
chapter 1.
Figuring earned income. If you are self-employed, a
statutory employee, or a member of the clergy or a church
employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC
Worksheet B in the Form 1040 instructions.
Otherwise, figure your earned income by using the
worksheet in Step 5 of the Form 1040 instructions for lines
66a and 66b or the Form 1040A instructions for lines 42a
and 42b, or the worksheet in Step 2 of the Form 1040EZ
instructions for lines 8a and 8b.
When using one of those worksheets to figure your
earned income, you will start with the amount on line 7
(Form 1040 or Form 1040A) or line 1 (Form 1040EZ). You
will then reduce that amount by any amount included on
that line and described in the following list.
Scholarship or fellowship grants not reported on
a Form W­2. A scholarship or fellowship grant that
Page 18
Chapter 4
Figuring and Claiming the EIC
Inmate's income. Amounts received for work performed while an inmate in a penal institution are not
earned income for the earned income credit. This includes amounts received for work performed while in
a work release program or while in a halfway house. If
you received any amount for work done while an inmate in a penal institution and that amount is included
in the total on line 7 (Form 1040 or Form 1040A) or
line 1 (Form 1040EZ), put “PRI” and the amount on
the dotted line next to line 7 (Form 1040), in the space
to the left of the entry space for line 7 (Form 1040A),
or in the space to the left of line 1 (Form 1040EZ).
Pension or annuity from deferred compensation
plans. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section
457 plan is not considered earned income for the
earned income credit. If you received such an amount
and it was included in the total on line 7 (Form 1040 or
Form 1040A) or line 1 (Form 1040EZ), put “DFC” and
the amount on the dotted line next to line 7 (Form
1040), in the space to the left of the entry space for
line 7 (Form 1040A), or in the space to the left of line 1
(Form 1040EZ). This amount may be reported in
box 11 of your Form W-2. If you received such an
amount but box 11 is blank, contact your employer for
the amount received as a pension or an annuity.
Medicaid waiver payments. Medicaid waiver payments you exclude from income are not earned income for the earned income credit. These are payments received for providing nonmedical support
services under a plan of care to someone in your
home. If these payments were incorrectly reported to
you in box 1 of Form(s) W-2 and you included them in
the total on Form 1040, line 7, because you could not
get a corrected Form W-2, report them as described in
the instructions for Form 1040, line 21. For more information about these payments, see Pub. 525.
Clergy. If you are a member of the clergy who files
Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form
1040), subtract that amount from the amount on line 7
(Form 1040) and enter the result in the first space of the
worksheet in Step 5 of the Form 1040 instructions for lines
66a and 66b. Put “Clergy” on the dotted line next to
line 66a (Form 1040).
Church employees. A church employee means an
employee (other than a minister or member of a religious
order) of a church or qualified church-controlled organization that is exempt from employer social security and
Medicare taxes. If you received wages as a church employee and included any amount on both line 5a of Schedule SE and line 7 (Form 1040), subtract that amount from
the amount on line 7 (Form 1040) and enter the result in
the first space of the worksheet in Step 5 of the Form 1040
instructions for lines 66a and 66b.
Nontaxable combat pay. You can elect to include
your nontaxable combat pay in earned income for the
earned income credit. If you make the election, you must
include in earned income all nontaxable combat pay you
received.
If you are filing a joint return and both you and your
spouse received nontaxable combat pay, you can each
make your own election. In other words, if one of you
makes the election, the other one can also make it but
does not have to.
The amount of your nontaxable combat pay should be
shown on your Form W-2 in box 12 with code Q.
Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Figure the
credit with and without your nontaxable combat pay before making the election. Whether the election increases
or decreases your EIC depends on your total earned income, filing status, and number of qualifying children. If
your earned income without your combat pay is less than
the amount shown below for your number of children, you
may benefit from electing to include your nontaxable combat pay in earned income and you should figure the credit
both ways. If your earned income without your combat pay
is equal to or more than these amounts, you will not benefit from including your combat pay in your earned income.
$6,450 if you have no children.
$9,700 if you have one child.
$13,650 if you have two or more children.
The following examples illustrate the effect of including
nontaxable combat pay in earned income for the EIC.
Example 1—election increases the EIC. George
and Janice are married and will file a joint return. They
have one qualifying child. George was in the military and
earned $15,000 ($5,000 taxable wages + $10,000 nontaxable combat pay). Janice worked part of the year and
earned $2,000. Their taxable earned income and AGI are
$7,000. George and Janice qualify for the EIC and fill out
the EIC Worksheet and Schedule EIC.
When they complete the EIC worksheet without adding
the nontaxable combat pay to their earned income, they
find their credit to be $2,389. When they complete the EIC
worksheet with the nontaxable combat pay added to their
earned income, they find their credit to be $3,305. Because making the election will increase their EIC, they
elect to add the nontaxable combat pay to their earned income for the EIC. They enter $3,305 on line 42a of their
Form 1040A and enter the amount of their nontaxable
combat pay on line 42b.
Example 2—election does not increase the EIC.
The facts are the same as Example 1 except George had
nontaxable combat pay of $22,000. When George and
Janice add their nontaxable combat pay to their earned income, they find their credit to be $2,384. Because the
credit they can get if they do not add the nontaxable combat pay to their earned income is $2,389, they decide not
to make the election. They enter $2,389 on line 42a of
their Form 1040A.
IRS Will Figure the EIC for You
The IRS will figure your EIC for you if you follow the instructions in Figure B.
Please do not ask the IRS to figure your EIC un­
less you are eligible for it. To be eligible, you
CAUTION
must meet Rule 15 in this chapter as well as the
rules in chapter 1 and either chapter 2 or chapter 3, which­
ever applies to you. If your credit was reduced or disal­
lowed for any year after 1996, the rules in chapter 5 may
apply as well.
!
TIP
If you want the IRS to figure your income tax, see
chapter 30 of Publication 17, Your Federal Income Tax.
How To Figure the EIC Yourself
To figure the EIC yourself, use the EIC worksheet in the
instructions for the form you are using (Form 1040, Form
1040A, or Form 1040EZ). If you have a qualifying child,
complete Schedule EIC (discussed later in this chapter)
and attach it to your tax return.
If you want the IRS to figure your EIC for you, see IRS
Will Figure the EIC for You, earlier.
Special Instructions for Form 1040
Filers
If you file Form 1040, you will need to decide whether to
use EIC Worksheet A or EIC Worksheet B to figure the
amount of your EIC. This section explains how to use
these worksheets and how to report the EIC on your return.
EIC Worksheet A. Use EIC Worksheet A if you were not
self-employed at any time in 2014 and are not a member
of the clergy, a church employee who files Schedule SE,
or a statutory employee filing Schedule C or C-EZ.
EIC Worksheet B. Use EIC Worksheet B if you were
self-employed at any time in 2014 or are a member of the
clergy, a church employee who files Schedule SE, or a
statutory employee filing Schedule C or C-EZ. If any of the
following situations apply to you, read the paragraph and
then complete EIC Worksheet B.
Net earnings from self­employment $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 do not, you may not get all the EIC you are entitled
to.
!
CAUTION
When figuring your net earnings from self­em­
ployment, you must claim all your allowable busi­
ness expenses.
Chapter 4
Figuring and Claiming the EIC
Page 19
Figure B. Steps To Follow To Have the IRS Figure Your EIC
Payments,
credits,
and tax
3
Earned income credit (EIC)
Nontaxable combat pay election
Add lines
2
your total payments
1
4
Refund
5
1 Put “EIC” on the dotted line next to line 66a (Form 1040), to the left of the entry space
for line 42a (Form 1040A), or in the space to the left of line 8a (Form 1040EZ). Then, if
you have any of the types of income described earlier under Inmate’s income, Pension
or annuity from deferred compensation plans, or Clergy, follow the instructions given
there.
2 If you received nontaxable combat pay and are electing to include it in your earned
income for the EIC, enter the amount on line 66b (Form 1040), line 42b (Form 1040A),
or line 8b (Form 1040EZ). For details, see Nontaxable combat pay in this chapter.
3
Complete all other parts of your return that apply to you.
4
Do not fill in lines that relate to your total payments, overpayment, refund, or amount
you owe (lines 74, 75, 76a, and 78 (Form 1040), lines 46, 47, 48a, and 50 (Form 1040A),
or lines 9, 13a, and 14 (Form 1040EZ)).
5 If you have a qualifying child, complete Schedule EIC and attach it to your tax return.
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 $4,800, see the instructions for Schedule SE for details about the optional methods.
When both spouses have self­employment in­
come. You must complete both Parts 1 and 2 of EIC
Worksheet B if all of the following conditions apply to you.
1. You are married filing a joint return.
2. Both you and your spouse have income from self-employment.
3. You or your spouse file a Schedule SE and the other
spouse does not file Schedule SE.
Page 20
Chapter 4
Figuring and Claiming the EIC
Statutory employees. Statutory employees report wages and expenses on Schedule C or C-EZ. They do not
file Schedule SE. If you are a statutory employee, enter
the amount from line 1 of Schedule C or C-EZ in Part 3
when you complete EIC Worksheet B.
Schedule EIC
You must complete Schedule EIC and attach it to your tax
return if you have a qualifying child and are claiming the
EIC. Schedule EIC provides the IRS with information
about your qualifying children, including their names,
ages, SSNs, relationship to you, and the amount of time
they lived with you during the year. An example of a filled-in Schedule EIC is shown in chapter 6.
!
CAUTION
If you are required to complete and attach Sched­
ule EIC but do not, it will take longer to process
your return and issue your refund.
Exception 2. Do not 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.
5.
Disallowance of the EIC
If your earned income credit (EIC) for any year af­
ter 1996 was denied (disallowed) or reduced by
CAUTION
the IRS, you may need to complete an additional
form to claim the credit for 2014.
!
This chapter is for people whose earned income credit
(EIC) for any year after 1996 was denied or reduced by
the IRS. If this applies to you, you may need to complete
Form 8862, Information To Claim Earned Income Credit
After Disallowance, and attach it to your 2014 return to
claim the credit for 2014. This chapter explains when you
need to attach Form 8862. For more information, see
Form 8862 and its instructions.
This chapter also explains the rules for certain people who
cannot claim the EIC for a period of years after their EIC
was denied or reduced.
Form 8862
If your EIC for any year after 1996 was denied or reduced
for any reason other than a math or clerical error, you
must attach a completed Form 8862 to your next tax return to claim the EIC. You must also qualify to claim the
EIC by meeting all the rules described in this publication.
Exception 1. Do not file Form 8862 if either (1) or (2) below is true.
1. After your EIC was reduced or disallowed in the earlier year:
a. You filed Form 8862 in a later year and your EIC
for that later year was allowed, and
b. Your EIC has not been reduced or disallowed
again for any reason other than a math or clerical
error.
2. You are taking the EIC without a qualifying child for
2014 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 was
not 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.
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 2014 return affect whether you
need to attach Form 8862 to your 2014 return or to a later
return. The following examples demonstrate whether
Form 8862 is required for 2014 or 2015.
Example 1—Form 8862 required for 2014. You filed
your 2013 tax return in March 2014 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 2014, 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 did not act on this notice within 90
days. Therefore, your EIC was denied in December 2014.
To claim the EIC with a qualifying child on your 2014 return, you must complete and attach Form 8862 to that return. However, to claim the EIC without a qualifying child
on your 2014 return, you do not need to file Form 8862.
Example 2—Form 8862 required for 2015. The
facts are the same as in the previous example except that
you received the statutory notice of deficiency in February
2015. Because the 90-day period referred to in the statutory notice is not over when you are ready to file your return for 2014, you should not attach Form 8862 to your
2014 return. However, to claim the EIC with a qualifying
child for 2015, you must complete and attach Form 8862
to your return for that year. To claim the EIC without a
qualifying child for 2015, you do not 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,
do not attach Form 8862 to your next tax return. For example, if your arithmetic is incorrect, the IRS can correct it.
If you do not provide a correct social security number, the
IRS can deny the EIC. These kinds of errors are called
math or clerical errors.
Omission of Form 8862. If you are required to attach
Form 8862 to your 2014 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 will not 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.
Chapter 5
Disallowance of the EIC
Page 21
Are You Prohibited From
Claiming the EIC for a Period
of Years?
If your EIC for any year after 1996 was denied and it was
determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim
the EIC for the next 2 years. If your error was due to fraud,
then you cannot claim the EIC for the next 10 years. The
date on which your EIC was denied and the date on which
you file your 2014 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 2013 tax return, which you filed in
March 2014. The IRS determined you were not entitled to
the EIC and that your error was due to reckless or intentional disregard of the EIC rules. In September 2014, 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 did
not act on this notice within 90 days. Therefore, your EIC
was denied in December 2014. You cannot claim the EIC
for tax year 2014 or 2015. To claim the EIC on your return
for 2016, 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 2013 EIC was not denied until after you
filed your 2014 return. You cannot claim the EIC for tax
year 2015 or 2016. To claim the EIC on your return for
2017, 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 2013 tax return, which you filed in
February 2014. The IRS determined you were not entitled
to the EIC and that your error was due to fraud. In September 2014, 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 did not act on this notice within 90
days. Therefore, your EIC was denied in December 2014.
You cannot claim the EIC for tax years 2014 through
2023. To claim the EIC on your return for 2024, you must
complete and attach Form 8862 to your return for that
year.
6.
Detailed Examples
The next few pages contain two detailed examples (with a
filled-in Schedule EIC and EIC Worksheet) that may be
helpful if you have questions about claiming the EIC.
Example 1—Sharon Rose
Sharon Rose is age 63 and retired. She received $7,000
in social security benefits during the year and $9,000 from
a part-time job. She also received a taxable pension of
$6,400. Sharon had no other income. Her AGI on line 22
of Form 1040A is $15,400 ($9,000 + $6,400).
Sharon is not married and lived alone in the United
States for the entire year. She cannot be claimed as a dependent on anyone else's return. She does not have any
investment income and does not have a qualifying child.
Sharon reads the steps for eligibility in her Form 1040A
instructions. In Step 1 she discovers that, because her
AGI ($15,400) is not less than $14,590, she cannot take
the EIC. She completes the rest of her Form 1040A and
files it with the IRS.
Example 2—Cynthia and Jerry
Grey
Cynthia and Jerry Grey have two children, Kirk, age 8, and
Susanne, age 6. The children lived with Cynthia and Jerry
for all of 2014. Cynthia earned wages of $15,000 and
Jerry had wages of $10,000. The Greys received $525 in
interest on their savings account. They had no other income in 2014.
Cynthia and Jerry have the 2014 Form 1040A and instructions. They want to see if they qualify for the EIC, so
they follow the steps in the instructions for lines 42a and
42b.
Step 1. The amount Cynthia and Jerry entered on Form
1040A, line 22, was $25,525. They both have valid social
security numbers (SSNs). They will file a joint return. Neither Cynthia nor Jerry is a nonresident alien. Therefore,
the answers they give to the questions in Step 1 allow
them to proceed to Step 2.
Step 2. The only investment income the Greys have is
their $525 interest income. That amount is not more than
$3,350, so they answer “No” to the second question in
Step 2 and go to Step 3.
Step 3. Their children, Kirk and Susanne, meet the relationship, age, residency, and joint return tests to be Cynthia and Jerry's qualifying children, so Cynthia and Jerry
Page 22
Chapter 6
Detailed Examples
answer “Yes” to the first question in Step 3. Kirk and Susanne are not qualifying children of anyone else. Both children have valid SSNs. Cynthia and Jerry are filing a joint
return, so they answer “No” to the second question in Step
3. This means they can skip question 3 and Step 4 and go
to Step 5.
Step 5. Cynthia and Jerry figure their earned income to
be $25,000, the amount of their combined wages. This is
less than $49,186, so they go to Step 6 to figure their
credit.
Step 6. Cynthia and Jerry want to figure their EIC themselves, so they complete the EIC Worksheet in the Form
1040A instructions (shown later).
Completing the EIC Worksheet.
complete their worksheet as follows.
Cynthia and Jerry
1. Cynthia and Jerry enter their total earned income
($25,000) on line 1.
2. To find their credit, they go to the EIC Table (shown
later in this publication). The part of the EIC Table
they use is included as part of this example. They find
their earned income of $25,000 in the range of
$25,000 to $25,050. They follow this line across to the
column Two children under Married filing jointly and
find $5,088. They enter $5,088 on line 2.
3. They enter on line 3 their AGI ($25,525) and see that
it is different from the amount on line 1.
4. They look up $25,525 in the EIC Table and enter the
amount of $4,983 on line 5.
5. They enter $4,983 on line 6. This is the smaller of the
line 2 amount ($5,088) and the line 5 amount
($4,983).
6. The Greys enter $4,983 on line 42a of their Form
1040A. They will now complete Schedule EIC (shown
later) and attach it to their return. They will keep the
EIC Worksheet for their records.
Excerpt from EIC Table for Example 2
And your filing status is–
If the amount you are looking up
from the worksheet is–
At least
25,000
25,050
25,100
25,150
25,200
But less than
25,050
25,100
25,150
25,200
25,250
Single, head of household, or qualifying widow(er)
Married filing jointly and you have–
and you have–
No Children
One Child
Two Children Three Children No Children
One Child
Two Children Three Children
Your credit is–
Your credit is–
0
2,155
3,945
4,627
0
3,023
5,088
5,771
0
2,147
3,934
4,617
0
3,015
5,078
5,760
0
2,139
3,924
4,606
0
3,007
5,067
5,750
0
2,131
3,913
4,596
0
2,999
5,057
5,739
0
2,123
3,903
4,585
0
2,991
5,046
5,729
25,250
25,300
25,350
25,400
25,450
25,300
25,350
25,400
25,450
25,500
0
0
0
0
0
2,115
2,107
2,099
2,091
2,083
3,892
3,882
3,871
3,860
3,850
4,575
4,564
4,554
4,543
4,532
0
0
0
0
0
2,983
2,975
2,967
2,959
2,951
5,036
5,025
5,015
5,004
4,994
5,718
5,708
5,697
5,687
5,676
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
0
0
0
0
0
2,075
2,067
2,059
2,051
2,043
3,839
3,829
3,818
3,808
3,797
4,522
4,511
4,501
4,490
4,480
0
0
0
0
0
2,943
2,935
2,927
2,919
2,911
4,983
4,972
4,962
4,951
4,941
5,665
5,655
5,644
5,634
5,623
Chapter 6
Detailed Examples
Page 23
Filled­in EIC Worksheet — Cynthia and Jerry Grey (Page references are to the Form 1040A
instructions)
Earned Income Credit (EIC) Worksheet—Lines 42a and 42b
Part 1
1.
Enter your earned income from Step 5.
2.
Look up the amount on line 1 in the EIC Table
Keep for Your Records
1
25,000
All Filers
2
5,088
number of children you have. Enter the credit here.
STOP
If line 2 is zero,
You cannot take the credit.
Enter “No” to the left of the entry space for line 42a.
3.
Enter the amount from Form 1040A, line 22.
4.
Are the amounts on lines 3 and 1 the same?
3
25,525
Yes. Skip line 5; enter the amount from line 2 on line 6.
✓ No. Go to line 5.
5.
Part 2
Filers Who
Answered
“No” on
Line 4
If you have:
• No qualifying children, is the amount on line 3 less than $8,150
jointly)?
($13,550 if married
• 1 or more qualifying children, is the amount on line 3 less than $17,850
($23,000 if married
jointly)?
Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
✓ No. Look up the amount on line 3 in the EIC Table to
the credit. Be sure you use the correct column for your
status and the number of children you have. Enter the credit here.
5
4,983
6
4,983
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
Part 3
6.
This is your earned income credit.
Your Earned
Income Credit
Enter this amount on
Form 1040A, line 42a.
Reminder—
If you have a qualifying child, complete and attach
Schedule EIC.
CAUTION
Page 24
Chapter 6
1040A
◀
EIC
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file
Form 8862 to take the credit for 2014.
Detailed Examples
1040
A◀
Filled­in Schedule EIC—Cynthia and Jerry Grey
Earned Income Credit
SCHEDULE EIC
(Form 1040A or 1040)
Qualifying Child Information
▶ Complete
..........
EIC
!
▲
CAUTION
Attachment
Sequence No. 43
Your social security number
Cynthia and Jerry Grey
Before you begin:
2014
1040
and attach to Form 1040A or 1040 only if you have a qualifying child.
Department of the Treasury
Internal Revenue Service (99) ▶ Information about Schedule EIC (Form 1040A or 1040) and its instructions is at www.irs.gov/scheduleeic.
Name(s) shown on return
OMB No. 1545-0074
◀
1040A
333-00-5555
• See the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b, to make
sure that (a) you can take the EIC, and (b) you have a qualifying child.
• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card.
Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s
social security card is not correct, call the Social Security Administration at 1-800-772-1213.
• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details.
• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.
Qualifying Child Information
1 Child’s name
If you have more than three qualifying
children, you have to list only three to get
the maximum credit.
Child 1
First name
Child 2
Last name
Kirk
First name
Child 3
Last name
Susanne
Grey
First name
Last name
Grey
2 Child’s SSN
The child must have an SSN as defined in
the instructions for Form 1040A, lines 42a
and 42b, or Form 1040, lines 66a and 66b,
unless the child was born and died in
2014. If your child was born and died in
2014 and did not have an SSN, enter
“Died” on this line and attach a copy of
the child’s birth certificate, death
certificate, or hospital medical records.
3 Child’s year of birth
800-00-4321
123-00-5678
Year
2
0
0
6
Year
If born after 1995 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.
4 a Was the child under age 24 at the end of
2014, a student, and younger than you (or
your spouse, if filing jointly)?
Yes.
Go to
line 5.
2
0
0
Year
If born after 1995 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.
No.
Yes.
Go to line 4b.
8
Go to
line 5.
If born after 1995 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.
No.
Yes.
Go to line 4b.
Go to
line 5.
No.
Go to line 4b.
b Was the child permanently and totally
disabled during any part of 2014?
Yes.
No.
Go to
The child is not a
qualifying child.
line 5.
Yes.
Go to
line 5.
No.
The child is not a
qualifying child.
Yes.
Go to
line 5.
No.
The child is not a
qualifying child.
5 Child’s relationship to you
(for example, son, daughter, grandchild,
niece, nephew, foster child, etc.)
son
daughter
6 Number of months child lived
with you in the United States
during 2014
• If the child lived with you for more than
half of 2014 but less than 7 months,
enter “7.”
• If the child was born or died in 2014 and
your home was the child’s home for more
than half the time he or she was alive
during 2014, enter “12.”
12
months
Do not enter more than 12
months.
For Paperwork Reduction Act Notice, see your tax
return instructions.
12
months
Do not enter more than 12
months.
Cat. No. 13339M
months
Do not enter more than 12
months.
Schedule EIC (Form 1040A or 1040) 2014
Chapter 6
Detailed Examples
Page 25
Go to IRS.gov and click on the Help & Resources tab
for more information.
7.
How To Get Tax Help
Do you need help with a tax issue or preparing your tax return, or do you need a free publication or form?
Preparing and filing your tax return. Find free options
to prepare and file your return on IRS.gov or in your local
community if you qualify.
Go to IRS.gov and click on the Filing tab to see your
options.
Enter “Free File” in the search box to use brand name
software to prepare and e­file your federal tax return
for free.
Enter “VITA” in the search box, download the free
IRS2Go app, or call 1-800-906-9887 to find the nearest Volunteer Income Tax Assistance or Tax Counseling for the Elderly (TCE) location for free tax preparation.
Enter “TCE” in the search box, download the free
IRS2Go app, or call 1-888-227-7669 to find the nearest Tax Counseling for the Elderly location for free tax
preparation.
The Volunteer Income Tax Assistance (VITA) program
offers free tax help to people who generally make $53,000
or less, persons with disabilities, the elderly, and limited-English-speaking taxpayers who need help preparing
their own tax returns. The Tax Counseling for the Elderly
(TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE
volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.
Getting answers to your tax law questions. IRS.gov
and IRS2Go are ready when you are—24 hours a day, 7
days a week.
Enter “ITA” in the search box on IRS.gov for the Interactive Tax Assistant, a tool that will ask you questions
on a number of tax law topics and provide answers.
You can print the entire interview and the final response.
Enter “Tax Map” or “Tax Trails” in the search box for
detailed information by tax topic.
Enter “Pub 17” in the search box to get Pub. 17, Your
Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2014 tax changes,
and thousands of interactive links to help you find answers to your questions.
Call TeleTax at 1-800-829-4477 for recorded information on a variety of tax topics.
Access tax law information in your electronic filing
software.
Page 26
Chapter 7
How To Get Tax Help
Tax forms and publications. You can download or print
all of the forms and publications you may need on
IRS.gov/formspubs. Otherwise, you can:
Go to IRS.gov/orderforms to place an order and have
forms mailed to you, or
Call 1-800-829-3676 to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years).
You should receive your order within 10 business days.
Where to file your tax return.
There are many ways to file your return electronically.
It’s safe, quick and easy. See Preparing and filing your
tax return, earlier, for more information.
See your tax return instructions to determine where to
mail your completed paper tax return.
Getting a transcript or copy of a return.
Go to IRS.gov and click on “Get Transcript of Your
Tax Records” under “Tools.”
Download the free IRS2Go app to your smart phone
and use it to order transcripts of your tax returns or tax
account.
Call the transcript toll-free line at 1-800-908-9946.
Mail Form 4506-T or Form 4506T-EZ (both available
on IRS.gov).
Using online tools to help prepare your return. Go to
IRS.gov and click on the Tools bar to use these and other
self-service options.
The Earned Income Tax Credit Assistant determines if
you are eligible for the EIC.
The First Time Homebuyer Credit Account Look­up
tool provides information on your repayments and account balance.
The Alternative Minimum Tax (AMT) Assistant determines whether you may be subject to AMT.
The Online EIN Application helps you get an Employer
Identification Number.
The IRS Withholding Calculator estimates the amount
you should have withheld from your paycheck for federal income tax purposes.
The Electronic Filing PIN Request helps to verify your
identity when you do not have your prior year AGI or
prior year self-selected PIN available.
Understanding identity theft issues. If your Social Security number has been lost or stolen or you suspect you
are a victim of tax-related identify theft, visit www.irs.gov/
identitytheft to learn what steps you should take.
Checking on the status of a refund.
Go to IRS.gov/refunds.
1. Taxpayers can find information on IRS.gov in the following languages.
a. Spanish.
Download the free IRS2Go app to your smart phone
and use it to check your refund status.
b. Chinese.
Call the automated refund hotline at 1-800-829-1954.
c. Vietnamese.
Making a tax payment. You can make electronic payments online, by phone, or from a mobile device. Paying
electronically is safe and secure. The IRS uses the latest
encryption technology and does not store banking information. It’s easy and secure and much quicker than mailing in a check or money order. Go to IRS.gov and click on
the Payments tab or the “Pay Your Tax Bill” icon to make a
payment using the following options.
Direct Pay (only if you are an individual who has a
checking or savings account).
Debit or credit card.
Electronic Federal Tax Payment System.
Check or money order.
What if I can’t pay now? Click on the Payments tab or
the “Pay Your Tax Bill” icon on IRS.gov to find more information about these additional options.
An online payment agreement determines if you are
eligible to apply for an installment agreement if you
cannot pay your taxes in full today. With the needed
information, you can complete the application in about
30 minutes, and get immediate approval.
An offer in compromise allows you to settle your tax
debt for less than the full amount you owe. Use the
Offer in Compromise Pre­Qualifier to confirm your eligibility.
Checking the status of an amended return. Go to
IRS.gov and click on the Tools tab and then Where’s My
Amended Return?
Understanding an IRS notice or letter. Enter “Understanding your notice” in the search box on IRS.gov to find
additional information about your IRS notice or letter.
Visiting the IRS. Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS.gov. Enter “office locator” in the search box. Or choose the “Contact Us” option on the IRS2Go app and search Local
Offices. Before you visit, use the Locator tool to check
hours and services available.
Watching IRS videos. The IRS Video portal
IRSvideos.gov contains video and audio presentations on
topics of interest to individuals, small businesses, and tax
professionals. You’ll find video clips of tax topics, archived
versions of live panel discussions and Webinars, and audio archives of tax practitioner phone forums.
Getting tax information in other languages. For taxpayers whose native language is not English, we have the
following resources available.
d. Korean.
e. Russian.
2. The IRS Taxpayer Assistance Centers provide
over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.
The Taxpayer Advocate
Service Is Here To Help You
What is the Taxpayer Advocate
Service?
The Taxpayer Advocate Service (TAS) is an independ­
ent organization within the Internal Revenue Service that
helps taxpayers and protects taxpayer rights. Our job is to
ensure that every taxpayer is treated fairly and that you
know and understand your rights under the Taxpayer Bill
of Rights.
What Can the Taxpayer Advocate
Service Do For You?
We can help you resolve problems that you can’t resolve
with the IRS. And our service is free. If you qualify for our
assistance, you will be assigned to one advocate who will
work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
Your problem is causing financial difficulty for you,
your family, or your business,
You face (or your business is facing) an immediate
threat of adverse action, or
You’ve tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn’t responded by the
date promised.
How Can You Reach Us?
We have offices in every state, the District of Columbia,
and Puerto Rico. Your local advocate’s number is in your
local directory and at taxpayeradvocate.irs.gov. You can
also call us at 1-877-777-4778.
How Can You Learn About Your
Taxpayer Rights?
The Taxpayer Bill of Rights describes ten basic rights that
all taxpayers have when dealing with the IRS. Our Tax
Toolkit at taxpayeradvocate.irs.gov can help you
Chapter 7
How To Get Tax Help
Page 27
understand what these rights mean to you and how they
apply. These are your rights. Know them. Use them.
How Else Does the Taxpayer
Advocate Service Help Taxpayers?
TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
please report it to us at irs.gov/sams.
EIC Eligibility Checklist
Low Income Taxpayer Clinics
Low Income Taxpayer Clinics (LITCs) serve individuals
whose income is below a certain level and need to resolve
tax problems such as audits, appeals, and tax collection
disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for
individuals who speak English as a second language. To
find a clinic near you, visit irs.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List.
Keep for Your Records
You may claim the EIC if you answer “Yes” to all the following questions.*
1. Is your AGI less than:
$14,590 ($20,020 for married filing jointly) if you do not have a qualifying child,
$38,511 ($43,941 for married filing jointly) if you have one qualifying child,
$43,756 ($49,186 for married filing jointly) if you have two qualifying children, or
$46,997 ($52,427 for married filing jointly) if you have more than two qualifying children?
(See Rule 1.)
2. Do you, your spouse, and your qualifying child each have a valid SSN? (See Rule 2.)
3. Is your filing status married filing jointly, head of household, qualifying widow(er), or single? (See Rule 3.)
Caution: If you or your spouse is a nonresident alien, answer “Yes” only if your filing status is married filing
jointly. (See Rule 4.)
4. Answer “Yes” if you are not filing Form 2555 or Form 2555-EZ. Otherwise, answer “No.”(See Rule 5.)
5. Is your investment income $3,350 or less? (See Rule 6.)
6. Is your total earned income at least $1 but less than:
$14,590 ($20,020 for married filing jointly) if you do not have a qualifying child,
$38,511($43,941 for married filing jointly) if you have one qualifying child,
$43,756 ($49,186 for married filing jointly) if you have two qualifying children, or
$46,997 ($52,427 for married filing jointly) if you have more than two qualifying children?
(See Rules 7 and 15.)
7. Answer “Yes” if (a) you are not a qualifying child of another taxpayer or (b) you are filing a joint return.
Otherwise, answer “No.” (See Rules 10 and 13.)
STOP: If you have a qualifying child, answer questions 8 and 9 and skip 10–12. If you do not have a
qualifying child, skip questions 8 and 9 and answer 10–12.*
8. Does your child meet the relationship, age, residency, and joint return tests for a qualifying child? (See Rule
8.)
9. Is your child a qualifying child only for you? Answer “Yes” if (a) your qualifying child does not meet the tests
to be a qualifying child of any other person or (b) your qualifying child meets the tests to be a qualifying child
of another person but you are the person entitled to treat the child as a qualifying child under the tiebreaker
rules explained in Rule 9. Answer “No” if the other person is the one entitled to treat the child as a qualifying
child under the tiebreaker rules.
10. Were you (or your spouse if filing a joint return) at least age 25 but under age 65 at the end of 2014? (See
Rule 11.)
11. Answer “Yes” if (a) you cannot be claimed as a dependent on anyone else's return or (b) you are filing a joint
return. Otherwise, answer “No.” (See Rule 12.)
12. Was your main home (and your spouse's if filing a joint return) in the United States for more than half the
year? (See Rule 14.)
Yes No
PERSONS WITH A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 9, you can claim the EIC.
Remember to fill out Schedule EIC and attach it to your Form 1040 or Form 1040A. You cannot use Form 1040EZ. If you
answered “Yes” to questions 1 through 7 and “No” to question 8, answer questions 10 through 12 to see if you can claim
the EIC without a qualifying child.
PERSONS WITHOUT A QUALIFYING CHILD: If you answered “Yes” to questions 1 through 7, and 10 through 12, you can
claim the EIC.
If you answered “No” to any question that applies to you: You cannot claim the EIC.
Page 28
Publication 596 (2014)
2014 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
And your filing status is—
If the amount you are
looking up from the
worksheet is—
Single, head of household, or
qualifying widow(er) and
the number of children you have is—
0
1. To find your credit, read down the
“At least - But less than” columns
and find the line that includes the
amount you were told to look up
from your EIC Worksheet.
2. Then, go to the column that
includes your filing status and the
number of qualifying children you
have. Enter the credit from that
column on your EIC Worksheet.
Example. If your filing status is
single, you have one qualifying
child, and the amount you are
looking up from your EIC
Worksheet is $2,455, you would
enter $842.
2,400
2,450
And your filing status is—
If the amount you
are looking up from
the worksheet is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
1
But less
than
2
3
0
1
2
3
Your credit is—
2,450
2,500
186
189
825
842
970
990
1,091
1,114
And your filing status is—
Married filing jointly and you
have—
Your credit is—
1
But less
than
At least
2
If the amount you
are looking up from
the worksheet is—
3
Your credit is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
But less
than
1
2
3
Married filing jointly and you
have—
0
Your credit is—
1
2
3
Your credit is—
$1
50
100
150
$50
100
150
200
$2
6
10
13
$9
26
43
60
$10
30
50
70
$11
34
56
79
$2
6
10
13
$9
26
43
60
$10
30
50
70
$11
34
56
79
3,600
3,650
3,700
3,750
3,650
3,700
3,750
3,800
277
281
285
289
1,233
1,250
1,267
1,284
1,450
1,470
1,490
1,510
1,631
1,654
1,676
1,699
277
281
285
289
1,233
1,250
1,267
1,284
1,450
1,470
1,490
1,510
1,631
1,654
1,676
1,699
200
250
300
350
250
300
350
400
17
21
25
29
77
94
111
128
90
110
130
150
101
124
146
169
17
21
25
29
77
94
111
128
90
110
130
150
101
124
146
169
3,800
3,850
3,900
3,950
3,850
3,900
3,950
4,000
293
296
300
304
1,301
1,318
1,335
1,352
1,530
1,550
1,570
1,590
1,721
1,744
1,766
1,789
293
296
300
304
1,301
1,318
1,335
1,352
1,530
1,550
1,570
1,590
1,721
1,744
1,766
1,789
400
450
500
550
450
500
550
600
33
36
40
44
145
162
179
196
170
190
210
230
191
214
236
259
33
36
40
44
145
162
179
196
170
190
210
230
191
214
236
259
4,000
4,050
4,100
4,150
4,050
4,100
4,150
4,200
308
312
316
319
1,369
1,386
1,403
1,420
1,610
1,630
1,650
1,670
1,811
1,834
1,856
1,879
308
312
316
319
1,369
1,386
1,403
1,420
1,610
1,630
1,650
1,670
1,811
1,834
1,856
1,879
600
650
700
750
650
700
750
800
48
52
55
59
213
230
247
264
250
270
290
310
281
304
326
349
48
52
55
59
213
230
247
264
250
270
290
310
281
304
326
349
4,200
4,250
4,300
4,350
4,250
4,300
4,350
4,400
323
327
331
335
1,437
1,454
1,471
1,488
1,690
1,710
1,730
1,750
1,901
1,924
1,946
1,969
323
327
331
335
1,437
1,454
1,471
1,488
1,690
1,710
1,730
1,750
1,901
1,924
1,946
1,969
800
850
900
950
850
900
950
1,000
63
67
71
75
281
298
315
332
330
350
370
390
371
394
416
439
63
67
71
75
281
298
315
332
330
350
370
390
371
394
416
439
4,400
4,450
4,500
4,550
4,450
4,500
4,550
4,600
339
342
346
350
1,505
1,522
1,539
1,556
1,770
1,790
1,810
1,830
1,991
2,014
2,036
2,059
339
342
346
350
1,505
1,522
1,539
1,556
1,770
1,790
1,810
1,830
1,991
2,014
2,036
2,059
1,000
1,050
1,100
1,150
1,050
1,100
1,150
1,200
78
82
86
90
349
366
383
400
410
430
450
470
461
484
506
529
78
82
86
90
349
366
383
400
410
430
450
470
461
484
506
529
4,600
4,650
4,700
4,750
4,650
4,700
4,750
4,800
354
358
361
365
1,573
1,590
1,607
1,624
1,850
1,870
1,890
1,910
2,081
2,104
2,126
2,149
354
358
361
365
1,573
1,590
1,607
1,624
1,850
1,870
1,890
1,910
2,081
2,104
2,126
2,149
1,200
1,250
1,300
1,350
1,250
1,300
1,350
1,400
94
98
101
105
417
434
451
468
490
510
530
550
551
574
596
619
94
98
101
105
417
434
451
468
490
510
530
550
551
574
596
619
4,800
4,850
4,900
4,950
4,850
4,900
4,950
5,000
369
373
377
381
1,641
1,658
1,675
1,692
1,930
1,950
1,970
1,990
2,171
2,194
2,216
2,239
369
373
377
381
1,641
1,658
1,675
1,692
1,930
1,950
1,970
1,990
2,171
2,194
2,216
2,239
1,400
1,450
1,500
1,550
1,450
1,500
1,550
1,600
109
113
117
120
485
502
519
536
570
590
610
630
641
664
686
709
109
113
117
120
485
502
519
536
570
590
610
630
641
664
686
709
5,000
5,050
5,100
5,150
5,050
5,100
5,150
5,200
384
388
392
396
1,709
1,726
1,743
1,760
2,010
2,030
2,050
2,070
2,261
2,284
2,306
2,329
384
388
392
396
1,709
1,726
1,743
1,760
2,010
2,030
2,050
2,070
2,261
2,284
2,306
2,329
1,600
1,650
1,700
1,750
1,650
1,700
1,750
1,800
124
128
132
136
553
570
587
604
650
670
690
710
731
754
776
799
124
128
132
136
553
570
587
604
650
670
690
710
731
754
776
799
5,200
5,250
5,300
5,350
5,250
5,300
5,350
5,400
400
404
407
411
1,777
1,794
1,811
1,828
2,090
2,110
2,130
2,150
2,351
2,374
2,396
2,419
400
404
407
411
1,777
1,794
1,811
1,828
2,090
2,110
2,130
2,150
2,351
2,374
2,396
2,419
1,800
1,850
1,900
1,950
1,850
1,900
1,950
2,000
140
143
147
151
621
638
655
672
730
750
770
790
821
844
866
889
140
143
147
151
621
638
655
672
730
750
770
790
821
844
866
889
5,400
5,450
5,500
5,550
5,450
5,500
5,550
5,600
415
419
423
426
1,845
1,862
1,879
1,896
2,170
2,190
2,210
2,230
2,441
2,464
2,486
2,509
415
419
423
426
1,845
1,862
1,879
1,896
2,170
2,190
2,210
2,230
2,441
2,464
2,486
2,509
2,000
2,050
2,100
2,150
2,050
2,100
2,150
2,200
155
159
163
166
689
706
723
740
810
830
850
870
911
934
956
979
155
159
163
166
689
706
723
740
810
830
850
870
911
934
956
979
5,600
5,650
5,700
5,750
5,650
5,700
5,750
5,800
430
434
438
442
1,913
1,930
1,947
1,964
2,250
2,270
2,290
2,310
2,531
2,554
2,576
2,599
430
434
438
442
1,913
1,930
1,947
1,964
2,250
2,270
2,290
2,310
2,531
2,554
2,576
2,599
2,200
2,250
2,300
2,350
2,250
2,300
2,350
2,400
170
174
178
182
757
774
791
808
890
910
930
950
1,001
1,024
1,046
1,069
170
174
178
182
757
774
791
808
890
910
930
950
1,001
1,024
1,046
1,069
5,800
5,850
5,900
5,950
5,850
5,900
5,950
6,000
446
449
453
457
1,981
1,998
2,015
2,032
2,330
2,350
2,370
2,390
2,621
2,644
2,666
2,689
446
449
453
457
1,981
1,998
2,015
2,032
2,330
2,350
2,370
2,390
2,621
2,644
2,666
2,689
2,400
2,450
2,500
2,550
2,450
2,500
2,550
2,600
186
189
193
197
825
842
859
876
970
990
1,010
1,030
1,091
1,114
1,136
1,159
186
189
193
197
825
842
859
876
970
990
1,010
1,030
1,091
1,114
1,136
1,159
6,000
6,050
6,100
6,150
6,050
6,100
6,150
6,200
461
465
469
472
2,049
2,066
2,083
2,100
2,410
2,430
2,450
2,470
2,711
2,734
2,756
2,779
461
465
469
472
2,049
2,066
2,083
2,100
2,410
2,430
2,450
2,470
2,711
2,734
2,756
2,779
2,600
2,650
2,700
2,750
2,650
2,700
2,750
2,800
201
205
208
212
893
910
927
944
1,050
1,070
1,090
1,110
1,181
1,204
1,226
1,249
201
205
208
212
893
910
927
944
1,050
1,070
1,090
1,110
1,181
1,204
1,226
1,249
6,200
6,250
6,300
6,350
6,250
6,300
6,350
6,400
476
480
484
488
2,117
2,134
2,151
2,168
2,490
2,510
2,530
2,550
2,801
2,824
2,846
2,869
476
480
484
488
2,117
2,134
2,151
2,168
2,490
2,510
2,530
2,550
2,801
2,824
2,846
2,869
2,800
2,850
2,900
2,950
2,850
2,900
2,950
3,000
216
220
224
228
961
978
995
1,012
1,130
1,150
1,170
1,190
1,271
1,294
1,316
1,339
216
220
224
228
961
978
995
1,012
1,130
1,150
1,170
1,190
1,271
1,294
1,316
1,339
6,400
6,450
6,500
6,550
6,450
6,500
6,550
6,600
492
496
496
496
2,185
2,202
2,219
2,236
2,570
2,590
2,610
2,630
2,891
2,914
2,936
2,959
492
496
496
496
2,185
2,202
2,219
2,236
2,570
2,590
2,610
2,630
2,891
2,914
2,936
2,959
3,000
3,050
3,100
3,150
3,050
3,100
3,150
3,200
231
235
239
243
1,029
1,046
1,063
1,080
1,210
1,230
1,250
1,270
1,361
1,384
1,406
1,429
231
235
239
243
1,029
1,046
1,063
1,080
1,210
1,230
1,250
1,270
1,361
1,384
1,406
1,429
6,600
6,650
6,700
6,750
6,650
6,700
6,750
6,800
496
496
496
496
2,253
2,270
2,287
2,304
2,650
2,670
2,690
2,710
2,981
3,004
3,026
3,049
496
496
496
496
2,253
2,270
2,287
2,304
2,650
2,670
2,690
2,710
2,981
3,004
3,026
3,049
3,200
3,250
3,300
3,350
3,250
3,300
3,350
3,400
247
251
254
258
1,097
1,114
1,131
1,148
1,290
1,310
1,330
1,350
1,451
1,474
1,496
1,519
247
251
254
258
1,097
1,114
1,131
1,148
1,290
1,310
1,330
1,350
1,451
1,474
1,496
1,519
6,800
6,850
6,900
6,950
6,850
6,900
6,950
7,000
496
496
496
496
2,321
2,338
2,355
2,372
2,730
2,750
2,770
2,790
3,071
3,094
3,116
3,139
496
496
496
496
2,321
2,338
2,355
2,372
2,730
2,750
2,770
2,790
3,071
3,094
3,116
3,139
3,400
3,450
3,500
3,550
3,450
3,500
3,550
3,600
262
266
270
273
1,165
1,182
1,199
1,216
1,370
1,390
1,410
1,430
1,541
1,564
1,586
1,609
262
266
270
273
1,165
1,182
1,199
1,216
1,370
1,390
1,410
1,430
1,541
1,564
1,586
1,609
7,000
7,050
7,100
7,150
7,050
7,100
7,150
7,200
496
496
496
496
2,389
2,406
2,423
2,440
2,810
2,830
2,850
2,870
3,161
3,184
3,206
3,229
496
496
496
496
2,389
2,406
2,423
2,440
2,810
2,830
2,850
2,870
3,161
3,184
3,206
3,229
(Continued)
Publication 596 (2014)
Page 29
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is—
If the amount you
are looking up from
the worksheet is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
*
But less
than
1
2
3
And your filing status is—
Married filing jointly and you
have—
0
Your credit is—
1
2
If the amount you
are looking up from
the worksheet is—
3
Your credit is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
1
But less
than
2
3
Married filing jointly and you
have—
0
Your credit is—
1
2
3
Your credit is—
7,200
7,250
7,300
7,350
7,250
7,300
7,350
7,400
496
496
496
496
2,457
2,474
2,491
2,508
2,890
2,910
2,930
2,950
3,251
3,274
3,296
3,319
496
496
496
496
2,457
2,474
2,491
2,508
2,890
2,910
2,930
2,950
3,251
3,274
3,296
3,319
11,200
11,250
11,300
11,350
11,250
11,300
11,350
11,400
257
254
250
246
3,305
3,305
3,305
3,305
4,490
4,510
4,530
4,550
5,051
5,074
5,096
5,119
496
496
496
496
3,305
3,305
3,305
3,305
4,490
4,510
4,530
4,550
5,051
5,074
5,096
5,119
7,400
7,450
7,500
7,550
7,450
7,500
7,550
7,600
496
496
496
496
2,525
2,542
2,559
2,576
2,970
2,990
3,010
3,030
3,341
3,364
3,386
3,409
496
496
496
496
2,525
2,542
2,559
2,576
2,970
2,990
3,010
3,030
3,341
3,364
3,386
3,409
11,400
11,450
11,500
11,550
11,450
11,500
11,550
11,600
242
238
234
231
3,305
3,305
3,305
3,305
4,570
4,590
4,610
4,630
5,141
5,164
5,186
5,209
496
496
496
496
3,305
3,305
3,305
3,305
4,570
4,590
4,610
4,630
5,141
5,164
5,186
5,209
7,600
7,650
7,700
7,750
7,650
7,700
7,750
7,800
496
496
496
496
2,593
2,610
2,627
2,644
3,050
3,070
3,090
3,110
3,431
3,454
3,476
3,499
496
496
496
496
2,593
2,610
2,627
2,644
3,050
3,070
3,090
3,110
3,431
3,454
3,476
3,499
11,600
11,650
11,700
11,750
11,650
11,700
11,750
11,800
227
223
219
215
3,305
3,305
3,305
3,305
4,650
4,670
4,690
4,710
5,231
5,254
5,276
5,299
496
496
496
496
3,305
3,305
3,305
3,305
4,650
4,670
4,690
4,710
5,231
5,254
5,276
5,299
7,800
7,850
7,900
7,950
7,850
7,900
7,950
8,000
496
496
496
496
2,661
2,678
2,695
2,712
3,130
3,150
3,170
3,190
3,521
3,544
3,566
3,589
496
496
496
496
2,661
2,678
2,695
2,712
3,130
3,150
3,170
3,190
3,521
3,544
3,566
3,589
11,800
11,850
11,900
11,950
11,850
11,900
11,950
12,000
212
208
204
200
3,305
3,305
3,305
3,305
4,730
4,750
4,770
4,790
5,321
5,344
5,366
5,389
496
496
496
496
3,305
3,305
3,305
3,305
4,730
4,750
4,770
4,790
5,321
5,344
5,366
5,389
8,000
8,050
8,100
8,150
8,050
8,100
8,150
8,200
496
496
496
491
2,729
2,746
2,763
2,780
3,210
3,230
3,250
3,270
3,611
3,634
3,656
3,679
496
496
496
496
2,729
2,746
2,763
2,780
3,210
3,230
3,250
3,270
3,611
3,634
3,656
3,679
12,000
12,050
12,100
12,150
12,050
12,100
12,150
12,200
196
192
189
185
3,305
3,305
3,305
3,305
4,810
4,830
4,850
4,870
5,411
5,434
5,456
5,479
496
496
496
496
3,305
3,305
3,305
3,305
4,810
4,830
4,850
4,870
5,411
5,434
5,456
5,479
8,200
8,250
8,300
8,350
8,250
8,300
8,350
8,400
487
483
479
475
2,797
2,814
2,831
2,848
3,290
3,310
3,330
3,350
3,701
3,724
3,746
3,769
496
496
496
496
2,797
2,814
2,831
2,848
3,290
3,310
3,330
3,350
3,701
3,724
3,746
3,769
12,200
12,250
12,300
12,350
12,250
12,300
12,350
12,400
181
177
173
169
3,305
3,305
3,305
3,305
4,890
4,910
4,930
4,950
5,501
5,524
5,546
5,569
496
496
496
496
3,305
3,305
3,305
3,305
4,890
4,910
4,930
4,950
5,501
5,524
5,546
5,569
8,400
8,450
8,500
8,550
8,450
8,500
8,550
8,600
472
468
464
460
2,865
2,882
2,899
2,916
3,370
3,390
3,410
3,430
3,791
3,814
3,836
3,859
496
496
496
496
2,865
2,882
2,899
2,916
3,370
3,390
3,410
3,430
3,791
3,814
3,836
3,859
12,400
12,450
12,500
12,550
12,450
12,500
12,550
12,600
166
162
158
154
3,305
3,305
3,305
3,305
4,970
4,990
5,010
5,030
5,591
5,614
5,636
5,659
496
496
496
496
3,305
3,305
3,305
3,305
4,970
4,990
5,010
5,030
5,591
5,614
5,636
5,659
8,600
8,650
8,700
8,750
8,650
8,700
8,750
8,800
456
452
449
445
2,933
2,950
2,967
2,984
3,450
3,470
3,490
3,510
3,881
3,904
3,926
3,949
496
496
496
496
2,933
2,950
2,967
2,984
3,450
3,470
3,490
3,510
3,881
3,904
3,926
3,949
12,600
12,650
12,700
12,750
12,650
12,700
12,750
12,800
150
146
143
139
3,305
3,305
3,305
3,305
5,050
5,070
5,090
5,110
5,681
5,704
5,726
5,749
496
496
496
496
3,305
3,305
3,305
3,305
5,050
5,070
5,090
5,110
5,681
5,704
5,726
5,749
8,800
8,850
8,900
8,950
8,850
8,900
8,950
9,000
441
437
433
430
3,001
3,018
3,035
3,052
3,530
3,550
3,570
3,590
3,971
3,994
4,016
4,039
496
496
496
496
3,001
3,018
3,035
3,052
3,530
3,550
3,570
3,590
3,971
3,994
4,016
4,039
12,800
12,850
12,900
12,950
12,850
12,900
12,950
13,000
135
131
127
124
3,305
3,305
3,305
3,305
5,130
5,150
5,170
5,190
5,771
5,794
5,816
5,839
496
496
496
496
3,305
3,305
3,305
3,305
5,130
5,150
5,170
5,190
5,771
5,794
5,816
5,839
9,000
9,050
9,100
9,150
9,050
9,100
9,150
9,200
426
422
418
414
3,069
3,086
3,103
3,120
3,610
3,630
3,650
3,670
4,061
4,084
4,106
4,129
496
496
496
496
3,069
3,086
3,103
3,120
3,610
3,630
3,650
3,670
4,061
4,084
4,106
4,129
13,000
13,050
13,100
13,150
13,050
13,100
13,150
13,200
120
116
112
108
3,305
3,305
3,305
3,305
5,210
5,230
5,250
5,270
5,861
5,884
5,906
5,929
496
496
496
496
3,305
3,305
3,305
3,305
5,210
5,230
5,250
5,270
5,861
5,884
5,906
5,929
9,200
9,250
9,300
9,350
9,250
9,300
9,350
9,400
410
407
403
399
3,137
3,154
3,171
3,188
3,690
3,710
3,730
3,750
4,151
4,174
4,196
4,219
496
496
496
496
3,137
3,154
3,171
3,188
3,690
3,710
3,730
3,750
4,151
4,174
4,196
4,219
13,200
13,250
13,300
13,350
13,250
13,300
13,350
13,400
104
101
97
93
3,305
3,305
3,305
3,305
5,290
5,310
5,330
5,350
5,951
5,974
5,996
6,019
496
496
496
496
3,305
3,305
3,305
3,305
5,290
5,310
5,330
5,350
5,951
5,974
5,996
6,019
9,400
9,450
9,500
9,550
9,450
9,500
9,550
9,600
395
391
387
384
3,205
3,222
3,239
3,256
3,770
3,790
3,810
3,830
4,241
4,264
4,286
4,309
496
496
496
496
3,205
3,222
3,239
3,256
3,770
3,790
3,810
3,830
4,241
4,264
4,286
4,309
13,400
13,450
13,500
13,550
13,450
13,500
13,550
13,600
89
85
81
78
3,305
3,305
3,305
3,305
5,370
5,390
5,410
5,430
6,041
6,064
6,086
6,109
496
496
496
493
3,305
3,305
3,305
3,305
5,370
5,390
5,410
5,430
6,041
6,064
6,086
6,109
9,600
9,650
9,700
9,750
9,650
9,700
9,750
9,800
380
376
372
368
3,273
3,290
3,305
3,305
3,850
3,870
3,890
3,910
4,331
4,354
4,376
4,399
496
496
496
496
3,273
3,290
3,305
3,305
3,850
3,870
3,890
3,910
4,331
4,354
4,376
4,399
13,600
13,650
13,700
13,750
13,650
13,700
13,750
13,800
74
70
66
62
3,305
3,305
3,305
3,305
5,450
5,460
5,460
5,460
6,131
6,143
6,143
6,143
489
485
482
478
3,305
3,305
3,305
3,305
5,450
5,460
5,460
5,460
6,131
6,143
6,143
6,143
9,800
9,850
9,900
9,950
9,850
9,900
9,950
10,000
365
361
357
353
3,305
3,305
3,305
3,305
3,930
3,950
3,970
3,990
4,421
4,444
4,466
4,489
496
496
496
496
3,305
3,305
3,305
3,305
3,930
3,950
3,970
3,990
4,421
4,444
4,466
4,489
13,800
13,850
13,900
13,950
13,850
13,900
13,950
14,000
59
55
51
47
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
474
470
466
462
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
10,000
10,050
10,100
10,150
10,050
10,100
10,150
10,200
349
345
342
338
3,305
3,305
3,305
3,305
4,010
4,030
4,050
4,070
4,511
4,534
4,556
4,579
496
496
496
496
3,305
3,305
3,305
3,305
4,010
4,030
4,050
4,070
4,511
4,534
4,556
4,579
14,000
14,050
14,100
14,150
14,050
14,100
14,150
14,200
43
39
36
32
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
459
455
451
447
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
10,200
10,250
10,300
10,350
10,250
10,300
10,350
10,400
334
330
326
322
3,305
3,305
3,305
3,305
4,090
4,110
4,130
4,150
4,601
4,624
4,646
4,669
496
496
496
496
3,305
3,305
3,305
3,305
4,090
4,110
4,130
4,150
4,601
4,624
4,646
4,669
14,200
14,250
14,300
14,350
14,250
14,300
14,350
14,400
28
24
20
16
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
443
439
436
432
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
10,400
10,450
10,500
10,550
10,450
10,500
10,550
10,600
319
315
311
307
3,305
3,305
3,305
3,305
4,170
4,190
4,210
4,230
4,691
4,714
4,736
4,759
496
496
496
496
3,305
3,305
3,305
3,305
4,170
4,190
4,210
4,230
4,691
4,714
4,736
4,759
14,400
14,450
14,500
14,550
14,450
14,500
14,550
14,600
13
9
5
*
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
428
424
420
417
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
10,600
10,650
10,700
10,750
10,650
10,700
10,750
10,800
303
299
296
292
3,305
3,305
3,305
3,305
4,250
4,270
4,290
4,310
4,781
4,804
4,826
4,849
496
496
496
496
3,305
3,305
3,305
3,305
4,250
4,270
4,290
4,310
4,781
4,804
4,826
4,849
14,600
14,650
14,700
14,750
14,650
14,700
14,750
14,800
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
413
409
405
401
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
10,800
10,850
10,900
10,950
10,850
10,900
10,950
11,000
288
284
280
277
3,305
3,305
3,305
3,305
4,330
4,350
4,370
4,390
4,871
4,894
4,916
4,939
496
496
496
496
3,305
3,305
3,305
3,305
4,330
4,350
4,370
4,390
4,871
4,894
4,916
4,939
14,800
14,850
14,900
14,950
14,850
14,900
14,950
15,000
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
397
394
390
386
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
11,000
11,050
11,100
11,150
11,050
11,100
11,150
11,200
273
269
265
261
3,305
3,305
3,305
3,305
4,410
4,430
4,450
4,470
4,961
4,984
5,006
5,029
496
496
496
496
3,305
3,305
3,305
3,305
4,410
4,430
4,450
4,470
4,961
4,984
5,006
5,029
15,000
15,050
15,100
15,150
15,050
15,100
15,150
15,200
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
382
378
374
371
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
If the amount you are looking up from the worksheet is at least $14,550 but less than $14,590, and you have no qualifying children, your credit is $2.
If the amount you are looking up from the worksheet is $14,590 or more, and you have no qualifying children, you cannot take the credit.
(Continued)
Page 30
Publication 596 (2014)
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is—
If the amount you
are looking up from
the worksheet is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
*
1
But less
than
2
3
And your filing status is—
Married filing jointly and you
have—
0
1
Your credit is—
2
If the amount you
are looking up from
the worksheet is—
3
Your credit is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
1
But less
than
2
3
Married filing jointly and you
have—
0
1
Your credit is—
2
3
Your credit is—
15,200
15,250
15,300
15,350
15,250
15,300
15,350
15,400
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
367
363
359
355
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
19,200
19,250
19,300
19,350
19,250
19,300
19,350
19,400
0
0
0
0
3,082
3,074
3,066
3,058
5,166
5,156
5,145
5,135
5,849
5,838
5,828
5,817
61
57
53
49
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
15,400
15,450
15,500
15,550
15,450
15,500
15,550
15,600
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
352
348
344
340
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
19,400
19,450
19,500
19,550
19,450
19,500
19,550
19,600
0
0
0
0
3,050
3,042
3,034
3,026
5,124
5,114
5,103
5,093
5,807
5,796
5,786
5,775
46
42
38
34
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
15,600
15,650
15,700
15,750
15,650
15,700
15,750
15,800
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
336
332
329
325
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
19,600
19,650
19,700
19,750
19,650
19,700
19,750
19,800
0
0
0
0
3,018
3,010
3,002
2,994
5,082
5,071
5,061
5,050
5,764
5,754
5,743
5,733
30
26
23
19
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
15,800
15,850
15,900
15,950
15,850
15,900
15,950
16,000
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
321
317
313
309
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
19,800
19,850
19,900
19,950
19,850
19,900
19,950
20,000
0
0
0
0
2,986
2,978
2,970
2,962
5,040
5,029
5,019
5,008
5,722
5,712
5,701
5,691
15
11
7
3
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
16,000
16,050
16,100
16,150
16,050
16,100
16,150
16,200
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
306
302
298
294
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
20,000
20,050
20,100
20,150
20,050
20,100
20,150
20,200
0
0
0
0
2,954
2,946
2,938
2,930
4,998
4,987
4,977
4,966
5,680
5,670
5,659
5,649
*
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
16,200
16,250
16,300
16,350
16,250
16,300
16,350
16,400
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
290
286
283
279
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
20,200
20,250
20,300
20,350
20,250
20,300
20,350
20,400
0
0
0
0
2,922
2,914
2,906
2,898
4,956
4,945
4,935
4,924
5,638
5,628
5,617
5,607
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
16,400
16,450
16,500
16,550
16,450
16,500
16,550
16,600
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
275
271
267
264
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
20,400
20,450
20,500
20,550
20,450
20,500
20,550
20,600
0
0
0
0
2,890
2,882
2,874
2,866
4,913
4,903
4,892
4,882
5,596
5,585
5,575
5,564
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
16,600
16,650
16,700
16,750
16,650
16,700
16,750
16,800
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
260
256
252
248
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
20,600
20,650
20,700
20,750
20,650
20,700
20,750
20,800
0
0
0
0
2,858
2,850
2,842
2,834
4,871
4,861
4,850
4,840
5,554
5,543
5,533
5,522
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
16,800
16,850
16,900
16,950
16,850
16,900
16,950
17,000
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
244
241
237
233
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
20,800
20,850
20,900
20,950
20,850
20,900
20,950
21,000
0
0
0
0
2,826
2,818
2,810
2,802
4,829
4,819
4,808
4,798
5,512
5,501
5,491
5,480
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
17,000
17,050
17,100
17,150
17,050
17,100
17,150
17,200
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
229
225
221
218
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
21,000
21,050
21,100
21,150
21,050
21,100
21,150
21,200
0
0
0
0
2,794
2,786
2,778
2,770
4,787
4,777
4,766
4,756
5,470
5,459
5,449
5,438
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
17,200
17,250
17,300
17,350
17,250
17,300
17,350
17,400
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
214
210
206
202
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
21,200
21,250
21,300
21,350
21,250
21,300
21,350
21,400
0
0
0
0
2,762
2,754
2,746
2,738
4,745
4,734
4,724
4,713
5,428
5,417
5,406
5,396
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
17,400
17,450
17,500
17,550
17,450
17,500
17,550
17,600
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
199
195
191
187
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
21,400
21,450
21,500
21,550
21,450
21,500
21,550
21,600
0
0
0
0
2,730
2,722
2,714
2,706
4,703
4,692
4,682
4,671
5,385
5,375
5,364
5,354
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
17,600
17,650
17,700
17,750
17,650
17,700
17,750
17,800
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
183
179
176
172
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
21,600
21,650
21,700
21,750
21,650
21,700
21,750
21,800
0
0
0
0
2,698
2,690
2,682
2,674
4,661
4,650
4,640
4,629
5,343
5,333
5,322
5,312
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
17,800
17,850
17,900
17,950
17,850
17,900
17,950
18,000
0
0
0
0
3,305
3,298
3,290
3,282
5,460
5,451
5,440
5,429
6,143
6,133
6,122
6,112
168
164
160
156
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
21,800
21,850
21,900
21,950
21,850
21,900
21,950
22,000
0
0
0
0
2,666
2,658
2,650
2,642
4,619
4,608
4,598
4,587
5,301
5,291
5,280
5,270
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
18,000
18,050
18,100
18,150
18,050
18,100
18,150
18,200
0
0
0
0
3,274
3,266
3,258
3,250
5,419
5,408
5,398
5,387
6,101
6,091
6,080
6,070
153
149
145
141
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
22,000
22,050
22,100
22,150
22,050
22,100
22,150
22,200
0
0
0
0
2,634
2,626
2,618
2,610
4,577
4,566
4,555
4,545
5,259
5,249
5,238
5,227
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
18,200
18,250
18,300
18,350
18,250
18,300
18,350
18,400
0
0
0
0
3,242
3,234
3,226
3,218
5,377
5,366
5,356
5,345
6,059
6,049
6,038
6,028
137
133
130
126
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
22,200
22,250
22,300
22,350
22,250
22,300
22,350
22,400
0
0
0
0
2,602
2,594
2,586
2,579
4,534
4,524
4,513
4,503
5,217
5,206
5,196
5,185
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
18,400
18,450
18,500
18,550
18,450
18,500
18,550
18,600
0
0
0
0
3,210
3,202
3,194
3,186
5,335
5,324
5,314
5,303
6,017
6,007
5,996
5,986
122
118
114
111
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
22,400
22,450
22,500
22,550
22,450
22,500
22,550
22,600
0
0
0
0
2,571
2,563
2,555
2,547
4,492
4,482
4,471
4,461
5,175
5,164
5,154
5,143
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
18,600
18,650
18,700
18,750
18,650
18,700
18,750
18,800
0
0
0
0
3,178
3,170
3,162
3,154
5,293
5,282
5,272
5,261
5,975
5,965
5,954
5,943
107
103
99
95
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
22,600
22,650
22,700
22,750
22,650
22,700
22,750
22,800
0
0
0
0
2,539
2,531
2,523
2,515
4,450
4,440
4,429
4,419
5,133
5,122
5,112
5,101
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
18,800
18,850
18,900
18,950
18,850
18,900
18,950
19,000
0
0
0
0
3,146
3,138
3,130
3,122
5,250
5,240
5,229
5,219
5,933
5,922
5,912
5,901
91
88
84
80
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
22,800
22,850
22,900
22,950
22,850
22,900
22,950
23,000
0
0
0
0
2,507
2,499
2,491
2,483
4,408
4,398
4,387
4,376
5,091
5,080
5,069
5,059
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
19,000
19,050
19,100
19,150
19,050
19,100
19,150
19,200
0
0
0
0
3,114
3,106
3,098
3,090
5,208
5,198
5,187
5,177
5,891
5,880
5,870
5,859
76
72
68
65
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
23,000
23,050
23,100
23,150
23,050
23,100
23,150
23,200
0
0
0
0
2,475
2,467
2,459
2,451
4,366
4,355
4,345
4,334
5,048
5,038
5,027
5,017
0
0
0
0
3,305
3,305
3,305
3,305
5,460
5,460
5,460
5,460
6,143
6,143
6,143
6,143
If the amount you are looking up from the worksheet is at least $20,000 but less than $20,020, and you have no qualifying children, your credit is $1.
If the amount you are looking up from the worksheet is $20,020 or more, and you have no qualifying children, you cannot take the credit.
(Continued)
Publication 596 (2014)
Page 31
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is—
If the amount you
are looking up from
the worksheet is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
1
But less
than
2
3
And your filing status is—
Married filing jointly and you
have—
0
1
Your credit is—
2
If the amount you
are looking up from
the worksheet is—
3
Your credit is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
1
But less
than
2
3
Married filing jointly and you
have—
0
1
Your credit is—
2
3
Your credit is—
23,200
23,250
23,300
23,350
23,250
23,300
23,350
23,400
0
0
0
0
2,443
2,435
2,427
2,419
4,324
4,313
4,303
4,292
5,006
4,996
4,985
4,975
0
0
0
0
3,305
3,305
3,294
3,286
5,460
5,460
5,446
5,436
6,143
6,143
6,129
6,118
27,200
27,250
27,300
27,350
27,250
27,300
27,350
27,400
0
0
0
0
1,803
1,795
1,787
1,780
3,481
3,471
3,460
3,450
4,164
4,153
4,143
4,132
0
0
0
0
2,671
2,663
2,655
2,647
4,625
4,614
4,604
4,593
5,307
5,297
5,286
5,276
23,400
23,450
23,500
23,550
23,450
23,500
23,550
23,600
0
0
0
0
2,411
2,403
2,395
2,387
4,282
4,271
4,261
4,250
4,964
4,954
4,943
4,933
0
0
0
0
3,278
3,270
3,262
3,254
5,425
5,415
5,404
5,394
6,108
6,097
6,087
6,076
27,400
27,450
27,500
27,550
27,450
27,500
27,550
27,600
0
0
0
0
1,772
1,764
1,756
1,748
3,439
3,429
3,418
3,408
4,122
4,111
4,101
4,090
0
0
0
0
2,639
2,631
2,623
2,615
4,583
4,572
4,562
4,551
5,265
5,255
5,244
5,234
23,600
23,650
23,700
23,750
23,650
23,700
23,750
23,800
0
0
0
0
2,379
2,371
2,363
2,355
4,240
4,229
4,219
4,208
4,922
4,912
4,901
4,890
0
0
0
0
3,246
3,238
3,230
3,223
5,383
5,373
5,362
5,352
6,066
6,055
6,045
6,034
27,600
27,650
27,700
27,750
27,650
27,700
27,750
27,800
0
0
0
0
1,740
1,732
1,724
1,716
3,397
3,387
3,376
3,366
4,080
4,069
4,059
4,048
0
0
0
0
2,607
2,599
2,591
2,583
4,541
4,530
4,520
4,509
5,223
5,213
5,202
5,192
23,800
23,850
23,900
23,950
23,850
23,900
23,950
24,000
0
0
0
0
2,347
2,339
2,331
2,323
4,197
4,187
4,176
4,166
4,880
4,869
4,859
4,848
0
0
0
0
3,215
3,207
3,199
3,191
5,341
5,330
5,320
5,309
6,024
6,013
6,002
5,992
27,800
27,850
27,900
27,950
27,850
27,900
27,950
28,000
0
0
0
0
1,708
1,700
1,692
1,684
3,355
3,345
3,334
3,323
4,038
4,027
4,016
4,006
0
0
0
0
2,575
2,567
2,559
2,551
4,499
4,488
4,478
4,467
5,181
5,171
5,160
5,150
24,000
24,050
24,100
24,150
24,050
24,100
24,150
24,200
0
0
0
0
2,315
2,307
2,299
2,291
4,155
4,145
4,134
4,124
4,838
4,827
4,817
4,806
0
0
0
0
3,183
3,175
3,167
3,159
5,299
5,288
5,278
5,267
5,981
5,971
5,960
5,950
28,000
28,050
28,100
28,150
28,050
28,100
28,150
28,200
0
0
0
0
1,676
1,668
1,660
1,652
3,313
3,302
3,292
3,281
3,995
3,985
3,974
3,964
0
0
0
0
2,543
2,535
2,527
2,519
4,456
4,446
4,435
4,425
5,139
5,128
5,118
5,107
24,200
24,250
24,300
24,350
24,250
24,300
24,350
24,400
0
0
0
0
2,283
2,275
2,267
2,259
4,113
4,103
4,092
4,082
4,796
4,785
4,775
4,764
0
0
0
0
3,151
3,143
3,135
3,127
5,257
5,246
5,236
5,225
5,939
5,929
5,918
5,908
28,200
28,250
28,300
28,350
28,250
28,300
28,350
28,400
0
0
0
0
1,644
1,636
1,628
1,620
3,271
3,260
3,250
3,239
3,953
3,943
3,932
3,922
0
0
0
0
2,511
2,503
2,495
2,487
4,414
4,404
4,393
4,383
5,097
5,086
5,076
5,065
24,400
24,450
24,500
24,550
24,450
24,500
24,550
24,600
0
0
0
0
2,251
2,243
2,235
2,227
4,071
4,061
4,050
4,040
4,754
4,743
4,733
4,722
0
0
0
0
3,119
3,111
3,103
3,095
5,215
5,204
5,194
5,183
5,897
5,887
5,876
5,866
28,400
28,450
28,500
28,550
28,450
28,500
28,550
28,600
0
0
0
0
1,612
1,604
1,596
1,588
3,229
3,218
3,208
3,197
3,911
3,901
3,890
3,880
0
0
0
0
2,479
2,471
2,463
2,455
4,372
4,362
4,351
4,341
5,055
5,044
5,034
5,023
24,600
24,650
24,700
24,750
24,650
24,700
24,750
24,800
0
0
0
0
2,219
2,211
2,203
2,195
4,029
4,018
4,008
3,997
4,711
4,701
4,690
4,680
0
0
0
0
3,087
3,079
3,071
3,063
5,173
5,162
5,151
5,141
5,855
5,845
5,834
5,823
28,600
28,650
28,700
28,750
28,650
28,700
28,750
28,800
0
0
0
0
1,580
1,572
1,564
1,556
3,187
3,176
3,166
3,155
3,869
3,859
3,848
3,837
0
0
0
0
2,447
2,439
2,431
2,424
4,330
4,320
4,309
4,299
5,013
5,002
4,992
4,981
24,800
24,850
24,900
24,950
24,850
24,900
24,950
25,000
0
0
0
0
2,187
2,179
2,171
2,163
3,987
3,976
3,966
3,955
4,669
4,659
4,648
4,638
0
0
0
0
3,055
3,047
3,039
3,031
5,130
5,120
5,109
5,099
5,813
5,802
5,792
5,781
28,800
28,850
28,900
28,950
28,850
28,900
28,950
29,000
0
0
0
0
1,548
1,540
1,532
1,524
3,144
3,134
3,123
3,113
3,827
3,816
3,806
3,795
0
0
0
0
2,416
2,408
2,400
2,392
4,288
4,277
4,267
4,256
4,971
4,960
4,949
4,939
25,000
25,050
25,100
25,150
25,050
25,100
25,150
25,200
0
0
0
0
2,155
2,147
2,139
2,131
3,945
3,934
3,924
3,913
4,627
4,617
4,606
4,596
0
0
0
0
3,023
3,015
3,007
2,999
5,088
5,078
5,067
5,057
5,771
5,760
5,750
5,739
29,000
29,050
29,100
29,150
29,050
29,100
29,150
29,200
0
0
0
0
1,516
1,508
1,500
1,492
3,102
3,092
3,081
3,071
3,785
3,774
3,764
3,753
0
0
0
0
2,384
2,376
2,368
2,360
4,246
4,235
4,225
4,214
4,928
4,918
4,907
4,897
25,200
25,250
25,300
25,350
25,250
25,300
25,350
25,400
0
0
0
0
2,123
2,115
2,107
2,099
3,903
3,892
3,882
3,871
4,585
4,575
4,564
4,554
0
0
0
0
2,991
2,983
2,975
2,967
5,046
5,036
5,025
5,015
5,729
5,718
5,708
5,697
29,200
29,250
29,300
29,350
29,250
29,300
29,350
29,400
0
0
0
0
1,484
1,476
1,468
1,460
3,060
3,050
3,039
3,029
3,743
3,732
3,722
3,711
0
0
0
0
2,352
2,344
2,336
2,328
4,204
4,193
4,183
4,172
4,886
4,876
4,865
4,855
25,400
25,450
25,500
25,550
25,450
25,500
25,550
25,600
0
0
0
0
2,091
2,083
2,075
2,067
3,860
3,850
3,839
3,829
4,543
4,532
4,522
4,511
0
0
0
0
2,959
2,951
2,943
2,935
5,004
4,994
4,983
4,972
5,687
5,676
5,665
5,655
29,400
29,450
29,500
29,550
29,450
29,500
29,550
29,600
0
0
0
0
1,452
1,444
1,436
1,428
3,018
3,008
2,997
2,987
3,701
3,690
3,680
3,669
0
0
0
0
2,320
2,312
2,304
2,296
4,162
4,151
4,141
4,130
4,844
4,834
4,823
4,813
25,600
25,650
25,700
25,750
25,650
25,700
25,750
25,800
0
0
0
0
2,059
2,051
2,043
2,035
3,818
3,808
3,797
3,787
4,501
4,490
4,480
4,469
0
0
0
0
2,927
2,919
2,911
2,903
4,962
4,951
4,941
4,930
5,644
5,634
5,623
5,613
29,600
29,650
29,700
29,750
29,650
29,700
29,750
29,800
0
0
0
0
1,420
1,412
1,404
1,396
2,976
2,965
2,955
2,944
3,658
3,648
3,637
3,627
0
0
0
0
2,288
2,280
2,272
2,264
4,120
4,109
4,098
4,088
4,802
4,792
4,781
4,770
25,800
25,850
25,900
25,950
25,850
25,900
25,950
26,000
0
0
0
0
2,027
2,019
2,011
2,003
3,776
3,766
3,755
3,745
4,459
4,448
4,438
4,427
0
0
0
0
2,895
2,887
2,879
2,871
4,920
4,909
4,899
4,888
5,602
5,592
5,581
5,571
29,800
29,850
29,900
29,950
29,850
29,900
29,950
30,000
0
0
0
0
1,388
1,380
1,372
1,364
2,934
2,923
2,913
2,902
3,616
3,606
3,595
3,585
0
0
0
0
2,256
2,248
2,240
2,232
4,077
4,067
4,056
4,046
4,760
4,749
4,739
4,728
26,000
26,050
26,100
26,150
26,050
26,100
26,150
26,200
0
0
0
0
1,995
1,987
1,979
1,971
3,734
3,724
3,713
3,703
4,417
4,406
4,396
4,385
0
0
0
0
2,863
2,855
2,847
2,839
4,878
4,867
4,857
4,846
5,560
5,550
5,539
5,529
30,000
30,050
30,100
30,150
30,050
30,100
30,150
30,200
0
0
0
0
1,356
1,348
1,340
1,332
2,892
2,881
2,871
2,860
3,574
3,564
3,553
3,543
0
0
0
0
2,224
2,216
2,208
2,200
4,035
4,025
4,014
4,004
4,718
4,707
4,697
4,686
26,200
26,250
26,300
26,350
26,250
26,300
26,350
26,400
0
0
0
0
1,963
1,955
1,947
1,939
3,692
3,681
3,671
3,660
4,375
4,364
4,353
4,343
0
0
0
0
2,831
2,823
2,815
2,807
4,836
4,825
4,815
4,804
5,518
5,508
5,497
5,486
30,200
30,250
30,300
30,350
30,250
30,300
30,350
30,400
0
0
0
0
1,324
1,316
1,308
1,300
2,850
2,839
2,829
2,818
3,532
3,522
3,511
3,501
0
0
0
0
2,192
2,184
2,176
2,168
3,993
3,983
3,972
3,962
4,676
4,665
4,655
4,644
26,400
26,450
26,500
26,550
26,450
26,500
26,550
26,600
0
0
0
0
1,931
1,923
1,915
1,907
3,650
3,639
3,629
3,618
4,332
4,322
4,311
4,301
0
0
0
0
2,799
2,791
2,783
2,775
4,793
4,783
4,772
4,762
5,476
5,465
5,455
5,444
30,400
30,450
30,500
30,550
30,450
30,500
30,550
30,600
0
0
0
0
1,292
1,284
1,276
1,268
2,807
2,797
2,786
2,776
3,490
3,479
3,469
3,458
0
0
0
0
2,160
2,152
2,144
2,136
3,951
3,941
3,930
3,919
4,634
4,623
4,612
4,602
26,600
26,650
26,700
26,750
26,650
26,700
26,750
26,800
0
0
0
0
1,899
1,891
1,883
1,875
3,608
3,597
3,587
3,576
4,290
4,280
4,269
4,259
0
0
0
0
2,767
2,759
2,751
2,743
4,751
4,741
4,730
4,720
5,434
5,423
5,413
5,402
30,600
30,650
30,700
30,750
30,650
30,700
30,750
30,800
0
0
0
0
1,260
1,252
1,244
1,236
2,765
2,755
2,744
2,734
3,448
3,437
3,427
3,416
0
0
0
0
2,128
2,120
2,112
2,104
3,909
3,898
3,888
3,877
4,591
4,581
4,570
4,560
26,800
26,850
26,900
26,950
26,850
26,900
26,950
27,000
0
0
0
0
1,867
1,859
1,851
1,843
3,566
3,555
3,545
3,534
4,248
4,238
4,227
4,217
0
0
0
0
2,735
2,727
2,719
2,711
4,709
4,699
4,688
4,678
5,392
5,381
5,371
5,360
30,800
30,850
30,900
30,950
30,850
30,900
30,950
31,000
0
0
0
0
1,228
1,220
1,212
1,204
2,723
2,713
2,702
2,692
3,406
3,395
3,385
3,374
0
0
0
0
2,096
2,088
2,080
2,072
3,867
3,856
3,846
3,835
4,549
4,539
4,528
4,518
27,000
27,050
27,100
27,150
27,050
27,100
27,150
27,200
0
0
0
0
1,835
1,827
1,819
1,811
3,524
3,513
3,502
3,492
4,206
4,196
4,185
4,174
0
0
0
0
2,703
2,695
2,687
2,679
4,667
4,657
4,646
4,636
5,350
5,339
5,329
5,318
31,000
31,050
31,100
31,150
31,050
31,100
31,150
31,200
0
0
0
0
1,196
1,188
1,180
1,172
2,681
2,671
2,660
2,650
3,364
3,353
3,343
3,332
0
0
0
0
2,064
2,056
2,048
2,040
3,825
3,814
3,804
3,793
4,507
4,497
4,486
4,476
(Continued)
Page 32
Publication 596 (2014)
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is—
If the amount you
are looking up from
the worksheet is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
*
1
But less
than
2
3
And your filing status is—
Married filing jointly and you
have—
0
1
Your credit is—
2
If the amount you
are looking up from
the worksheet is—
3
Your credit is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
1
But less
than
2
3
Married filing jointly and you
have—
0
1
Your credit is—
2
3
Your credit is—
31,200
31,250
31,300
31,350
31,250
31,300
31,350
31,400
0
0
0
0
1,164
1,156
1,148
1,140
2,639
2,628
2,618
2,607
3,322
3,311
3,300
3,290
0
0
0
0
2,032
2,024
2,016
2,008
3,783
3,772
3,762
3,751
4,465
4,455
4,444
4,433
35,200
35,250
35,300
35,350
35,250
35,300
35,350
35,400
0
0
0
0
525
517
509
501
1,797
1,786
1,776
1,765
2,479
2,469
2,458
2,448
0
0
0
0
1,393
1,385
1,377
1,369
2,940
2,930
2,919
2,909
3,623
3,612
3,602
3,591
31,400
31,450
31,500
31,550
31,450
31,500
31,550
31,600
0
0
0
0
1,132
1,124
1,116
1,108
2,597
2,586
2,576
2,565
3,279
3,269
3,258
3,248
0
0
0
0
2,000
1,992
1,984
1,976
3,740
3,730
3,719
3,709
4,423
4,412
4,402
4,391
35,400
35,450
35,500
35,550
35,450
35,500
35,550
35,600
0
0
0
0
493
485
477
469
1,754
1,744
1,733
1,723
2,437
2,426
2,416
2,405
0
0
0
0
1,361
1,353
1,345
1,337
2,898
2,888
2,877
2,866
3,581
3,570
3,559
3,549
31,600
31,650
31,700
31,750
31,650
31,700
31,750
31,800
0
0
0
0
1,100
1,092
1,084
1,076
2,555
2,544
2,534
2,523
3,237
3,227
3,216
3,206
0
0
0
0
1,968
1,960
1,952
1,944
3,698
3,688
3,677
3,667
4,381
4,370
4,360
4,349
35,600
35,650
35,700
35,750
35,650
35,700
35,750
35,800
0
0
0
0
461
453
445
437
1,712
1,702
1,691
1,681
2,395
2,384
2,374
2,363
0
0
0
0
1,329
1,321
1,313
1,305
2,856
2,845
2,835
2,824
3,538
3,528
3,517
3,507
31,800
31,850
31,900
31,950
31,850
31,900
31,950
32,000
0
0
0
0
1,068
1,060
1,052
1,044
2,513
2,502
2,492
2,481
3,195
3,185
3,174
3,164
0
0
0
0
1,936
1,928
1,920
1,912
3,656
3,646
3,635
3,625
4,339
4,328
4,318
4,307
35,800
35,850
35,900
35,950
35,850
35,900
35,950
36,000
0
0
0
0
429
421
413
405
1,670
1,660
1,649
1,639
2,353
2,342
2,332
2,321
0
0
0
0
1,297
1,289
1,281
1,273
2,814
2,803
2,793
2,782
3,496
3,486
3,475
3,465
32,000
32,050
32,100
32,150
32,050
32,100
32,150
32,200
0
0
0
0
1,036
1,028
1,020
1,012
2,471
2,460
2,449
2,439
3,153
3,143
3,132
3,121
0
0
0
0
1,904
1,896
1,888
1,880
3,614
3,604
3,593
3,583
4,297
4,286
4,276
4,265
36,000
36,050
36,100
36,150
36,050
36,100
36,150
36,200
0
0
0
0
397
389
381
373
1,628
1,618
1,607
1,597
2,311
2,300
2,290
2,279
0
0
0
0
1,265
1,257
1,249
1,241
2,772
2,761
2,751
2,740
3,454
3,444
3,433
3,423
32,200
32,250
32,300
32,350
32,250
32,300
32,350
32,400
0
0
0
0
1,004
996
988
981
2,428
2,418
2,407
2,397
3,111
3,100
3,090
3,079
0
0
0
0
1,872
1,864
1,856
1,848
3,572
3,561
3,551
3,540
4,254
4,244
4,233
4,223
36,200
36,250
36,300
36,350
36,250
36,300
36,350
36,400
0
0
0
0
365
357
349
341
1,586
1,575
1,565
1,554
2,269
2,258
2,247
2,237
0
0
0
0
1,233
1,225
1,217
1,209
2,730
2,719
2,709
2,698
3,412
3,402
3,391
3,380
32,400
32,450
32,500
32,550
32,450
32,500
32,550
32,600
0
0
0
0
973
965
957
949
2,386
2,376
2,365
2,355
3,069
3,058
3,048
3,037
0
0
0
0
1,840
1,832
1,824
1,816
3,530
3,519
3,509
3,498
4,212
4,202
4,191
4,181
36,400
36,450
36,500
36,550
36,450
36,500
36,550
36,600
0
0
0
0
333
325
317
309
1,544
1,533
1,523
1,512
2,226
2,216
2,205
2,195
0
0
0
0
1,201
1,193
1,185
1,177
2,687
2,677
2,666
2,656
3,370
3,359
3,349
3,338
32,600
32,650
32,700
32,750
32,650
32,700
32,750
32,800
0
0
0
0
941
933
925
917
2,344
2,334
2,323
2,313
3,027
3,016
3,006
2,995
0
0
0
0
1,808
1,800
1,792
1,784
3,488
3,477
3,467
3,456
4,170
4,160
4,149
4,139
36,600
36,650
36,700
36,750
36,650
36,700
36,750
36,800
0
0
0
0
301
293
285
277
1,502
1,491
1,481
1,470
2,184
2,174
2,163
2,153
0
0
0
0
1,169
1,161
1,153
1,145
2,645
2,635
2,624
2,614
3,328
3,317
3,307
3,296
32,800
32,850
32,900
32,950
32,850
32,900
32,950
33,000
0
0
0
0
909
901
893
885
2,302
2,292
2,281
2,270
2,985
2,974
2,963
2,953
0
0
0
0
1,776
1,768
1,760
1,752
3,446
3,435
3,425
3,414
4,128
4,118
4,107
4,097
36,800
36,850
36,900
36,950
36,850
36,900
36,950
37,000
0
0
0
0
269
261
253
245
1,460
1,449
1,439
1,428
2,142
2,132
2,121
2,111
0
0
0
0
1,137
1,129
1,121
1,113
2,603
2,593
2,582
2,572
3,286
3,275
3,265
3,254
33,000
33,050
33,100
33,150
33,050
33,100
33,150
33,200
0
0
0
0
877
869
861
853
2,260
2,249
2,239
2,228
2,942
2,932
2,921
2,911
0
0
0
0
1,744
1,736
1,728
1,720
3,403
3,393
3,382
3,372
4,086
4,075
4,065
4,054
37,000
37,050
37,100
37,150
37,050
37,100
37,150
37,200
0
0
0
0
237
229
221
213
1,418
1,407
1,396
1,386
2,100
2,090
2,079
2,068
0
0
0
0
1,105
1,097
1,089
1,081
2,561
2,551
2,540
2,530
3,244
3,233
3,223
3,212
33,200
33,250
33,300
33,350
33,250
33,300
33,350
33,400
0
0
0
0
845
837
829
821
2,218
2,207
2,197
2,186
2,900
2,890
2,879
2,869
0
0
0
0
1,712
1,704
1,696
1,688
3,361
3,351
3,340
3,330
4,044
4,033
4,023
4,012
37,200
37,250
37,300
37,350
37,250
37,300
37,350
37,400
0
0
0
0
205
197
189
182
1,375
1,365
1,354
1,344
2,058
2,047
2,037
2,026
0
0
0
0
1,073
1,065
1,057
1,049
2,519
2,508
2,498
2,487
3,201
3,191
3,180
3,170
33,400
33,450
33,500
33,550
33,450
33,500
33,550
33,600
0
0
0
0
813
805
797
789
2,176
2,165
2,155
2,144
2,858
2,848
2,837
2,827
0
0
0
0
1,680
1,672
1,664
1,656
3,319
3,309
3,298
3,288
4,002
3,991
3,981
3,970
37,400
37,450
37,500
37,550
37,450
37,500
37,550
37,600
0
0
0
0
174
166
158
150
1,333
1,323
1,312
1,302
2,016
2,005
1,995
1,984
0
0
0
0
1,041
1,033
1,025
1,017
2,477
2,466
2,456
2,445
3,159
3,149
3,138
3,128
33,600
33,650
33,700
33,750
33,650
33,700
33,750
33,800
0
0
0
0
781
773
765
757
2,134
2,123
2,113
2,102
2,816
2,806
2,795
2,784
0
0
0
0
1,648
1,640
1,632
1,625
3,277
3,267
3,256
3,246
3,960
3,949
3,939
3,928
37,600
37,650
37,700
37,750
37,650
37,700
37,750
37,800
0
0
0
0
142
134
126
118
1,291
1,281
1,270
1,260
1,974
1,963
1,953
1,942
0
0
0
0
1,009
1,001
993
985
2,435
2,424
2,414
2,403
3,117
3,107
3,096
3,086
33,800
33,850
33,900
33,950
33,850
33,900
33,950
34,000
0
0
0
0
749
741
733
725
2,091
2,081
2,070
2,060
2,774
2,763
2,753
2,742
0
0
0
0
1,617
1,609
1,601
1,593
3,235
3,224
3,214
3,203
3,918
3,907
3,896
3,886
37,800
37,850
37,900
37,950
37,850
37,900
37,950
38,000
0
0
0
0
110
102
94
86
1,249
1,239
1,228
1,217
1,932
1,921
1,910
1,900
0
0
0
0
977
969
961
953
2,393
2,382
2,372
2,361
3,075
3,065
3,054
3,044
34,000
34,050
34,100
34,150
34,050
34,100
34,150
34,200
0
0
0
0
717
709
701
693
2,049
2,039
2,028
2,018
2,732
2,721
2,711
2,700
0
0
0
0
1,585
1,577
1,569
1,561
3,193
3,182
3,172
3,161
3,875
3,865
3,854
3,844
38,000
38,050
38,100
38,150
38,050
38,100
38,150
38,200
0
0
0
0
78
70
62
54
1,207
1,196
1,186
1,175
1,889
1,879
1,868
1,858
0
0
0
0
945
937
929
921
2,350
2,340
2,329
2,319
3,033
3,022
3,012
3,001
34,200
34,250
34,300
34,350
34,250
34,300
34,350
34,400
0
0
0
0
685
677
669
661
2,007
1,997
1,986
1,976
2,690
2,679
2,669
2,658
0
0
0
0
1,553
1,545
1,537
1,529
3,151
3,140
3,130
3,119
3,833
3,823
3,812
3,802
38,200
38,250
38,300
38,350
38,250
38,300
38,350
38,400
0
0
0
0
46
38
30
22
1,165
1,154
1,144
1,133
1,847
1,837
1,826
1,816
0
0
0
0
913
905
897
889
2,308
2,298
2,287
2,277
2,991
2,980
2,970
2,959
34,400
34,450
34,500
34,550
34,450
34,500
34,550
34,600
0
0
0
0
653
645
637
629
1,965
1,955
1,944
1,934
2,648
2,637
2,627
2,616
0
0
0
0
1,521
1,513
1,505
1,497
3,109
3,098
3,088
3,077
3,791
3,781
3,770
3,760
38,400
38,450
38,500
38,550
38,450
38,500
38,550
38,600
0
0
0
0
14
6
*
0
1,123
1,112
1,102
1,091
1,805
1,795
1,784
1,774
0
0
0
0
881
873
865
857
2,266
2,256
2,245
2,235
2,949
2,938
2,928
2,917
34,600
34,650
34,700
34,750
34,650
34,700
34,750
34,800
0
0
0
0
621
613
605
597
1,923
1,912
1,902
1,891
2,605
2,595
2,584
2,574
0
0
0
0
1,489
1,481
1,473
1,465
3,067
3,056
3,045
3,035
3,749
3,739
3,728
3,717
38,600
38,650
38,700
38,750
38,650
38,700
38,750
38,800
0
0
0
0
0
0
0
0
1,081
1,070
1,060
1,049
1,763
1,753
1,742
1,731
0
0
0
0
849
841
833
826
2,224
2,214
2,203
2,193
2,907
2,896
2,886
2,875
34,800
34,850
34,900
34,950
34,850
34,900
34,950
35,000
0
0
0
0
589
581
573
565
1,881
1,870
1,860
1,849
2,563
2,553
2,542
2,532
0
0
0
0
1,457
1,449
1,441
1,433
3,024
3,014
3,003
2,993
3,707
3,696
3,686
3,675
38,800
38,850
38,900
38,950
38,850
38,900
38,950
39,000
0
0
0
0
0
0
0
0
1,038
1,028
1,017
1,007
1,721
1,710
1,700
1,689
0
0
0
0
818
810
802
794
2,182
2,171
2,161
2,150
2,865
2,854
2,843
2,833
35,000
35,050
35,100
35,150
35,050
35,100
35,150
35,200
0
0
0
0
557
549
541
533
1,839
1,828
1,818
1,807
2,521
2,511
2,500
2,490
0
0
0
0
1,425
1,417
1,409
1,401
2,982
2,972
2,961
2,951
3,665
3,654
3,644
3,633
39,000
39,050
39,100
39,150
39,050
39,100
39,150
39,200
0
0
0
0
0
0
0
0
996
986
975
965
1,679
1,668
1,658
1,647
0
0
0
0
786
778
770
762
2,140
2,129
2,119
2,108
2,822
2,812
2,801
2,791
If the amount you are looking up from the worksheet is at least $38,500 but less than $38,511, and you have one qualifying child, your credit is $1.
If the amount you are looking up from the worksheet is $38,511 or more, and you have one qualifying child, you cannot take the credit.
(Continued)
Publication 596 (2014)
Page 33
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is—
If the amount you
are looking up from
the worksheet is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
*
**
1
But less
than
2
3
And your filing status is—
Married filing jointly and you
have—
0
1
Your credit is—
2
If the amount you
are looking up from
the worksheet is—
3
Your credit is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
1
But less
than
2
3
Married filing jointly and you
have—
0
1
Your credit is—
2
3
Your credit is—
39,200
39,250
39,300
39,350
39,250
39,300
39,350
39,400
0
0
0
0
0
0
0
0
954
944
933
923
1,637
1,626
1,616
1,605
0
0
0
0
754
746
738
730
2,098
2,087
2,077
2,066
2,780
2,770
2,759
2,749
42,800
42,850
42,900
42,950
42,850
42,900
42,950
43,000
0
0
0
0
0
0
0
0
196
186
175
164
879
868
857
847
0
0
0
0
178
170
162
154
1,340
1,329
1,319
1,308
2,022
2,012
2,001
1,991
39,400
39,450
39,500
39,550
39,450
39,500
39,550
39,600
0
0
0
0
0
0
0
0
912
902
891
881
1,595
1,584
1,574
1,563
0
0
0
0
722
714
706
698
2,056
2,045
2,035
2,024
2,738
2,728
2,717
2,707
43,000
43,050
43,100
43,150
43,050
43,100
43,150
43,200
0
0
0
0
0
0
0
0
154
143
133
122
836
826
815
805
0
0
0
0
146
138
130
122
1,297
1,287
1,276
1,266
1,980
1,969
1,959
1,948
39,600
39,650
39,700
39,750
39,650
39,700
39,750
39,800
0
0
0
0
0
0
0
0
870
859
849
838
1,552
1,542
1,531
1,521
0
0
0
0
690
682
674
666
2,014
2,003
1,992
1,982
2,696
2,686
2,675
2,664
43,200
43,250
43,300
43,350
43,250
43,300
43,350
43,400
0
0
0
0
0
0
0
0
112
101
91
80
794
784
773
763
0
0
0
0
114
106
98
90
1,255
1,245
1,234
1,224
1,938
1,927
1,917
1,906
39,800
39,850
39,900
39,950
39,850
39,900
39,950
40,000
0
0
0
0
0
0
0
0
828
817
807
796
1,510
1,500
1,489
1,479
0
0
0
0
658
650
642
634
1,971
1,961
1,950
1,940
2,654
2,643
2,633
2,622
43,400
43,450
43,500
43,550
43,450
43,500
43,550
43,600
0
0
0
0
0
0
0
0
70
59
49
38
752
742
731
721
0
0
0
0
82
74
66
58
1,213
1,203
1,192
1,182
1,896
1,885
1,875
1,864
40,000
40,050
40,100
40,150
40,050
40,100
40,150
40,200
0
0
0
0
0
0
0
0
786
775
765
754
1,468
1,458
1,447
1,437
0
0
0
0
626
618
610
602
1,929
1,919
1,908
1,898
2,612
2,601
2,591
2,580
43,600
43,650
43,700
43,750
43,650
43,700
43,750
43,800
0
0
0
0
0
0
0
0
28
17
7
*
710
700
689
678
0
0
0
0
50
42
34
27
1,171
1,161
1,150
1,140
1,854
1,843
1,833
1,822
40,200
40,250
40,300
40,350
40,250
40,300
40,350
40,400
0
0
0
0
0
0
0
0
744
733
723
712
1,426
1,416
1,405
1,395
0
0
0
0
594
586
578
570
1,887
1,877
1,866
1,856
2,570
2,559
2,549
2,538
43,800
43,850
43,900
43,950
43,850
43,900
43,950
44,000
0
0
0
0
0
0
0
0
0
0
0
0
668
657
647
636
0
0
0
0
19
11
**
0
1,129
1,118
1,108
1,097
1,812
1,801
1,790
1,780
40,400
40,450
40,500
40,550
40,450
40,500
40,550
40,600
0
0
0
0
0
0
0
0
701
691
680
670
1,384
1,373
1,363
1,352
0
0
0
0
562
554
546
538
1,845
1,835
1,824
1,813
2,528
2,517
2,506
2,496
44,000
44,050
44,100
44,150
44,050
44,100
44,150
44,200
0
0
0
0
0
0
0
0
0
0
0
0
626
615
605
594
0
0
0
0
0
0
0
0
1,087
1,076
1,066
1,055
1,769
1,759
1,748
1,738
40,600
40,650
40,700
40,750
40,650
40,700
40,750
40,800
0
0
0
0
0
0
0
0
659
649
638
628
1,342
1,331
1,321
1,310
0
0
0
0
530
522
514
506
1,803
1,792
1,782
1,771
2,485
2,475
2,464
2,454
44,200
44,250
44,300
44,350
44,250
44,300
44,350
44,400
0
0
0
0
0
0
0
0
0
0
0
0
584
573
563
552
0
0
0
0
0
0
0
0
1,045
1,034
1,024
1,013
1,727
1,717
1,706
1,696
40,800
40,850
40,900
40,950
40,850
40,900
40,950
41,000
0
0
0
0
0
0
0
0
617
607
596
586
1,300
1,289
1,279
1,268
0
0
0
0
498
490
482
474
1,761
1,750
1,740
1,729
2,443
2,433
2,422
2,412
44,400
44,450
44,500
44,550
44,450
44,500
44,550
44,600
0
0
0
0
0
0
0
0
0
0
0
0
542
531
521
510
0
0
0
0
0
0
0
0
1,003
992
982
971
1,685
1,675
1,664
1,654
41,000
41,050
41,100
41,150
41,050
41,100
41,150
41,200
0
0
0
0
0
0
0
0
575
565
554
544
1,258
1,247
1,237
1,226
0
0
0
0
466
458
450
442
1,719
1,708
1,698
1,687
2,401
2,391
2,380
2,370
44,600
44,650
44,700
44,750
44,650
44,700
44,750
44,800
0
0
0
0
0
0
0
0
0
0
0
0
499
489
478
468
0
0
0
0
0
0
0
0
961
950
939
929
1,643
1,633
1,622
1,611
41,200
41,250
41,300
41,350
41,250
41,300
41,350
41,400
0
0
0
0
0
0
0
0
533
522
512
501
1,216
1,205
1,194
1,184
0
0
0
0
434
426
418
410
1,677
1,666
1,656
1,645
2,359
2,349
2,338
2,327
44,800
44,850
44,900
44,950
44,850
44,900
44,950
45,000
0
0
0
0
0
0
0
0
0
0
0
0
457
447
436
426
0
0
0
0
0
0
0
0
918
908
897
887
1,601
1,590
1,580
1,569
41,400
41,450
41,500
41,550
41,450
41,500
41,550
41,600
0
0
0
0
0
0
0
0
491
480
470
459
1,173
1,163
1,152
1,142
0
0
0
0
402
394
386
378
1,634
1,624
1,613
1,603
2,317
2,306
2,296
2,285
45,000
45,050
45,100
45,150
45,050
45,100
45,150
45,200
0
0
0
0
0
0
0
0
0
0
0
0
415
405
394
384
0
0
0
0
0
0
0
0
876
866
855
845
1,559
1,548
1,538
1,527
41,600
41,650
41,700
41,750
41,650
41,700
41,750
41,800
0
0
0
0
0
0
0
0
449
438
428
417
1,131
1,121
1,110
1,100
0
0
0
0
370
362
354
346
1,592
1,582
1,571
1,561
2,275
2,264
2,254
2,243
45,200
45,250
45,300
45,350
45,250
45,300
45,350
45,400
0
0
0
0
0
0
0
0
0
0
0
0
373
363
352
342
0
0
0
0
0
0
0
0
834
824
813
803
1,517
1,506
1,496
1,485
41,800
41,850
41,900
41,950
41,850
41,900
41,950
42,000
0
0
0
0
0
0
0
0
407
396
386
375
1,089
1,079
1,068
1,058
0
0
0
0
338
330
322
314
1,550
1,540
1,529
1,519
2,233
2,222
2,212
2,201
45,400
45,450
45,500
45,550
45,450
45,500
45,550
45,600
0
0
0
0
0
0
0
0
0
0
0
0
331
320
310
299
0
0
0
0
0
0
0
0
792
782
771
760
1,475
1,464
1,453
1,443
42,000
42,050
42,100
42,150
42,050
42,100
42,150
42,200
0
0
0
0
0
0
0
0
365
354
343
333
1,047
1,037
1,026
1,015
0
0
0
0
306
298
290
282
1,508
1,498
1,487
1,477
2,191
2,180
2,170
2,159
45,600
45,650
45,700
45,750
45,650
45,700
45,750
45,800
0
0
0
0
0
0
0
0
0
0
0
0
289
278
268
257
0
0
0
0
0
0
0
0
750
739
729
718
1,432
1,422
1,411
1,401
42,200
42,250
42,300
42,350
42,250
42,300
42,350
42,400
0
0
0
0
0
0
0
0
322
312
301
291
1,005
994
984
973
0
0
0
0
274
266
258
250
1,466
1,455
1,445
1,434
2,148
2,138
2,127
2,117
45,800
45,850
45,900
45,950
45,850
45,900
45,950
46,000
0
0
0
0
0
0
0
0
0
0
0
0
247
236
226
215
0
0
0
0
0
0
0
0
708
697
687
676
1,390
1,380
1,369
1,359
42,400
42,450
42,500
42,550
42,450
42,500
42,550
42,600
0
0
0
0
0
0
0
0
280
270
259
249
963
952
942
931
0
0
0
0
242
234
226
218
1,424
1,413
1,403
1,392
2,106
2,096
2,085
2,075
46,000
46,050
46,100
46,150
46,050
46,100
46,150
46,200
0
0
0
0
0
0
0
0
0
0
0
0
205
194
184
173
0
0
0
0
0
0
0
0
666
655
645
634
1,348
1,338
1,327
1,317
42,600
42,650
42,700
42,750
42,650
42,700
42,750
42,800
0
0
0
0
0
0
0
0
238
228
217
207
921
910
900
889
0
0
0
0
210
202
194
186
1,382
1,371
1,361
1,350
2,064
2,054
2,043
2,033
46,200
46,250
46,300
46,350
46,250
46,300
46,350
46,400
0
0
0
0
0
0
0
0
0
0
0
0
163
152
141
131
0
0
0
0
0
0
0
0
624
613
603
592
1,306
1,296
1,285
1,274
If the amount you are looking up from the worksheet is at least $43,750 but less than $43,756, and you have two qualifying children, your credit is $1.
If the amount you are looking up from the worksheet is $43,756 or more, and you have two qualifying children, you cannot take the credit.
If the amount you are looking up from the worksheet is at least $43,900 but less than $43,941, and you have one qualifying child, your credit is $3.
If the amount you are looking up from the worksheet is $43,941 or more, and you have one qualifying child, you cannot take the credit.
(Continued)
Page 34
Publication 596 (2014)
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is—
If the amount you
are looking up from
the worksheet is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
1
But less
than
2
And your filing status is—
Married filing jointly and you
have—
3
0
1
Your credit is—
2
If the amount you
are looking up from
the worksheet is—
3
Your credit is—
Single, head of household,
or qualifying widow(er)
and you have—
0
At least
1
But less
than
2
Married filing jointly and you
have—
3
0
1
Your credit is—
2
3
Your credit is—
46,400
46,450
46,500
46,550
46,450
46,500
46,550
46,600
0
0
0
0
0
0
0
0
0
0
0
0
120
110
99
89
0
0
0
0
0
0
0
0
581
571
560
550
1,264
1,253
1,243
1,232
49,600
49,650
49,700
49,750
49,650
49,700
49,750
49,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
590
580
569
558
46,600
46,650
46,700
46,750
46,650
46,700
46,750
46,800
0
0
0
0
0
0
0
0
0
0
0
0
78
68
57
47
0
0
0
0
0
0
0
0
539
529
518
508
1,222
1,211
1,201
1,190
49,800
49,850
49,900
49,950
49,850
49,900
49,950
50,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
548
537
527
516
46,800
46,850
46,900
46,950
46,850
46,900
46,950
47,000
0
0
0
0
0
0
0
0
0
0
0
0
36
26
15
*
0
0
0
0
0
0
0
0
497
487
476
466
1,180
1,169
1,159
1,148
50,000
50,050
50,100
50,150
50,050
50,100
50,150
50,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
506
495
485
474
47,000
47,050
47,100
47,150
47,050
47,100
47,150
47,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
455
445
434
424
1,138
1,127
1,117
1,106
50,200
50,250
50,300
50,350
50,250
50,300
50,350
50,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
464
453
443
432
47,200
47,250
47,300
47,350
47,250
47,300
47,350
47,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
413
402
392
381
1,095
1,085
1,074
1,064
50,400
50,450
50,500
50,550
50,450
50,500
50,550
50,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
422
411
400
390
47,400
47,450
47,500
47,550
47,450
47,500
47,550
47,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
371
360
350
339
1,053
1,043
1,032
1,022
50,600
50,650
50,700
50,750
50,650
50,700
50,750
50,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
379
369
358
348
47,600
47,650
47,700
47,750
47,650
47,700
47,750
47,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
329
318
308
297
1,011
1,001
990
980
50,800
50,850
50,900
50,950
50,850
50,900
50,950
51,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
337
327
316
306
47,800
47,850
47,900
47,950
47,850
47,900
47,950
48,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
287
276
266
255
969
959
948
938
51,000
51,050
51,100
51,150
51,050
51,100
51,150
51,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
295
285
274
264
48,000
48,050
48,100
48,150
48,050
48,100
48,150
48,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
244
234
223
213
927
916
906
895
51,200
51,250
51,300
51,350
51,250
51,300
51,350
51,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
253
243
232
221
48,200
48,250
48,300
48,350
48,250
48,300
48,350
48,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
202
192
181
171
885
874
864
853
51,400
51,450
51,500
51,550
51,450
51,500
51,550
51,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
211
200
190
179
48,400
48,450
48,500
48,550
48,450
48,500
48,550
48,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
160
150
139
129
843
832
822
811
51,600
51,650
51,700
51,750
51,650
51,700
51,750
51,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
169
158
148
137
48,600
48,650
48,700
48,750
48,650
48,700
48,750
48,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
118
108
97
87
801
790
780
769
51,800
51,850
51,900
51,950
51,850
51,900
51,950
52,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
127
116
106
95
48,800
48,850
48,900
48,950
48,850
48,900
48,950
49,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
76
65
55
44
759
748
737
727
52,000
52,050
52,100
52,150
52,050
52,100
52,150
52,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
85
74
64
53
49,000
49,050
49,100
49,150
49,050
49,100
49,150
49,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
34
23
13
**
716
706
695
685
52,200
52,250
52,300
52,350
52,250
52,300
52,350
52,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
42
32
21
11
49,200
49,250
49,300
49,350
49,250
49,300
49,350
49,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
674
664
653
643
52,400
52,427
0
0
0
0
0
0
0
3
49,400
49,450
49,500
49,550
49,450
49,500
49,550
49,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
632
622
611
601
*
If the amount you are looking up from the worksheet is at least $46,950 but less than $46,997, and you have three qualifying children, your credit is
$5.
If the amount you are looking up from the worksheet is $46,997 or more, and you have three qualifying children, you cannot take the credit.
**
If the amount you are looking up from the worksheet is at least $49,150 but less than $49,186, and you have two qualifying children, your credit is $4.
If the amount you are looking up from the worksheet is $49,186 or more, and you have two qualifying children, you cannot take the credit.
Publication 596 (2014)
Page 35
Index
To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
Adopted child 9
Adoption taxpayer identification
number (ATIN) 11, 12
Age test (See Qualifying child)
Alaska Permanent Fund
dividends 7
Alimony 8
Annuities 8
Armed forces 8, 11, 17, 19
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, 14, 16
Kidnapped child 11
Married child 11
Child support 8
Clergy 18
Combat zone pay 19
Community property 4, 8
Conservation Reserve Program
payments 8
F
Figuring EIC yourself 18, 19
Filing status:
Head of household 5
Married filing separately 5
Forms:
1040 2, 4, 5
1040A 4, 5
1040EZ 4, 5
1040X 4, 5
2555 5
2555–EZ 5
4029 7
4361 7
4797 2
4868 5
8814 2
8862 21
Foster care payments 8
Foster child 9, 14, 16
Fraud 21, 22
H
Head of household 4, 5, 8, 12, 14
Help, tax 26
Home:
Homeless shelter 17
Military 17
United States 17
Homeless 11, 17
How to get tax help 26
Married filing separately 5
Medicaid waiver payments 18
Military:
Combat pay 8
Nontaxable pay 8
Outside U.S. 11
Minister 7, 18
N
Net earnings, self­employment 7
Nevada domestic partner 8
Nonresident alien 5, 22
O
Online help:
EITC Assistant 3
P
Parents, divorced or separated 11,
13, 14
Partner, domestic 8
Passive activity 6
Pensions 8
Permanently and totally disabled 9
Prisoner 18
Q
Death of child 11
Death of spouse 16
Death of taxpayer 16
Detailed examples 22
Disability benefits 7
Disabled 9
Disallowance of the EIC 21
Dividend income 8
Divorced parents, special rule 14
Domestic partner 8
Qualifying child 2, 8
Age test 8, 9
Home 11
Joint return test 8
Permanently and totally disabled 9
I
Relationship test 8
Income that is not earned income 8
Residency test 11
Individual taxpayer identification
United States 11
number (ITIN) 4, 12
Inmate 8, 18
Interest 8
R
Investment income 5
Railroad retirement benefits 8
IRS can figure EIC for you 19
Registered domestic partner 8
Relationship test (See Qualifying
child)
J
Reminders 3
Joint return test (See Qualifying
Residency test (See Qualifying child)
child)
E
K
D
Earned income 7
Earned income credit (EIC)
EITC Assistant 3
Examples, detailed 22
Extended active duty 11, 17
Page 36
Kidnapped child 11
M
Married child 11
Married filing a joint return 5
S
Salaries, wages, and tips 7, 18
Schedules:
C 19
C-EZ 19
EIC 8, 11, 18–20
SE 18–20
School 9
Publication 596 (2014)
Self­employed persons 7, 18, 19
Self­employment income 18
Self­employment tax 19
Separated parents, special rule 11
Social security benefits 8
Social security number (SSN) 4, 5,
11, 21
Statutory employee 7, 18–20
Strike benefits 7
Student 9
T
Tax help 26
Publication 596 (2014)
Taxpayer identification number:
Adoption identification number
(ATIN) 11, 12
Individual taxpayer identification
number (ITIN) 4
Social security number (SSN) 4
Tiebreaker rules 12
Tips, wages, and salaries 7, 18
U
Unemployment compensation 8
United States 11
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 6
Page 37
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