Department of Taxation and Finance Instructions for Form IT-215 Claim for Earned Income Credit New York State • New York City IT-215-I Caution: For personal income tax purposes, NYS has decoupled from federal changes made to the Internal Revenue Code (IRC) after March 1, 2020. Therefore, certain individuals who claimed the federal earned income credit may not be eligible for the NYS or NYC credits. Thresholds and amounts used in the calculation of this credit will be based on a recomputed federal adjusted gross income (FAGI). Line 19a on Forms IT-201 and IT-203 will be used, instead of line 19. If the amounts on your Form IT-201 or Form IT-203 lines 19 and 19a do not match, your New York credit must be calculated using the recomputed FAGI. General information Noncustodial Parent New York State Earned Income Credit (EIC) New York State full-year residents who are noncustodial parents and pay child support may be eligible for the noncustodial parent New York State earned income credit. This credit may be claimed instead of the New York State earned income credit. See Form IT-209, Claim for Noncustodial Parent New York State Earned Income Credit, for further information on this credit. Who qualifies To qualify for the New York State earned income credit (NYS EIC) you must have claimed the federal earned income credit, or could have based on your NY recomputed FAGI and recomputed earned income. To qualify for the New York City earned income credit (NYC EIC) you must: – have been a full-year or part-year resident of New York City; and – have claimed the federal earned income credit, or could have based on your NY recomputed FAGI and recomputed earned income. Note: Because of the different methods for computing the two credits (NYS EIC and NYC EIC), if you qualify for the NYC EIC, you may end up with a NYC EIC amount even if you do not end up with a NYS EIC amount (line 16 of Form IT-215). Be sure to complete Worksheet C, New York City earned income credit, on page 4 to compute your NYC EIC. If you are a resident or part-year resident, you may qualify for a refund of any earned income credit in excess of your tax liability. Nonresidents of New York State do not qualify for a refund of the NYS EIC. How to claim the credit To claim the NYS EIC, you must complete Form IT-215 using the information from your federal return, worksheets, and, if applicable, the federal earned income credit line instructions. You must file Form IT-215 with your New York State income tax return. To claim the NYC EIC, you must: • complete Form IT-215, using the information from your federal return, worksheets, and, if applicable, the federal earned income credit line instructions; • complete Worksheet C, New York City earned income credit, on page 4; and • file Form IT-215 with your New York State income tax return if you qualify for the credit(s). Note: If you filed NYS Form IT-558, your federal amounts must be recalculated using your NY recomputed FAGI and recomputed earned income. Line instructions See the instructions for your tax return for the Privacy notification or if you need help contacting the Tax Department. All resident, nonresident, and part-year resident filers complete lines 1 through 17 as applicable. All part-year New York State resident filers must also complete lines 18 through 26. All New York City residents and part-year residents must also complete lines 27 and 28. Line 1 – Generally, you must have claimed the federal earned income credit in order to claim the New York State and New York City earned income credits. Recent federal changes allow certain individuals to claim the federal earned income credit for 2021. However, due to NYS decoupling from these changes, the following individuals eligible for the federal credit are not eligible for the NYS and NYC EIC: • individuals over age 65 or under age 25 without a qualifying child; • individuals who filed their federal return using married filing separate status; • individuals who have a qualifying child but did not have a valid identification number for the child, and therefore claimed the federal credit as an individual with no qualifying children; and • individuals with no qualifying children and NY recomputed FAGI over $15,950 ($21,900 for married filing joint taxpayers). Line 1a – Due to NYS decoupling from IRC code changes after March 1, 2020, you may be eligible for NYS and NYC credit, if applicable, based on your NY recomputed FAGI and recomputed earned income. If you claimed the federal credit and did not file NYS Form IT-558, you do not need to recalculate your federal earned income credit. If you filed NYS Form IT-558, but were ineligible for the federal earned income credit due to your FAGI or earned income amounts, check federal eligibility based on your NY recomputed FAGI and recomputed earned income. If the recomputed amounts make you eligible, and you have qualifying children, calculate your recomputed federal earned income credit using these amounts. Use the federal Form 1040 instructions for line 27a, federal worksheets, and federal lookup tables in order to arrive at your recomputed federal earned income credit amount. Enter this amount on Form IT-215, line 10. If you did not have qualifying children, see line 1 for exceptions and line 10 for calculation. If you claimed the federal earned income credit and filed NYS Form IT-558, you must recalculate your federal earned income credit using your NY recomputed FAGI and recomputed earned income amounts. If you have qualifying children, these recomputed amounts must be used to recomplete your federal worksheets, federal earned income credit line instructions, and when using credit lookup tables in order to arrive at your recomputed federal earned income credit amount. Enter this amount on Form IT-215, line 10. If you did not have qualifying children, see line 1 for exceptions and line 10 for calculation. Line 2 – You cannot claim the New York State and New York City earned income credits if your investment income is more than $3,650 (this amount is different than the federal amount). For most people, investment income is the total amount of: – taxable interest (from line 2b of federal Form 1040); – tax-exempt interest (from line 2a of federal Form 1040); – ordinary dividends income (from line 3b of federal Form 1040); See updated information for this form on our website.

1 Enter the amount from federal Form 1040, line 1; or if you are a member of the clergy or a church employee who checked the Yes‑ box in step 5, line 1, of the federal Form 1040 instructions for line 27a, enter the amount from step 5, line 1, of the federal Form 1040 instructions ....... 1 2 Enter the amount of your nontaxable combat pay, if any, from federal Form 1040, line 27b................................... 2 3 Enter the amount(s), if any, included on NYS Form IT-558, line 4, code A-004, Exclusion for certain employer payments of student loans; code A-013, Benefits provided to volunteer firefighters and emergency medical responders (only include qualified payments [IRC § 139-B-(c)(2)] not any tax benefits); code A-021, Continuation coverage premium assistance exclusion; and code A-022, Increase in exclusion for employer provided dependent care assistance.................................................. 3 4 Add lines 1, 2, and 3. Enter here and on Form IT-215, line 6................................... 4 Worksheet A Wages, salaries, tips, etc. Page 2 of 7 IT-215-I (2021) Line 6 – Complete Worksheet A below to determine the amount to enter on line 6. – capital gain net income (from line 7 of federal Form 1040) if more than zero; and – any amount entered on NYS Form IT-558, line 4, code A-014, Extension of look-thru rules for related foreign corporations, due to interest or dividends. For additional information on what qualifies as investment income, see federal Publication 596, Earned Income Credit. Line 3 – File Form IT-215 with your New York State income tax return. If you have already filed your return, you must file an amended return to claim the credit. Form IT-215 cannot be filed by itself. You must file this claim with a return. Line 4 – If you claimed qualifying children on your federal Schedule EIC, list each child’s name including suffix (for example, Jr., Sr., III) in the spaces provided on line 4 of Form IT-215. If you claimed more than three qualifying children on your federal Schedule EIC, enter the required information for three qualifying children in the spaces provided on the form and submit a statement with your return with the required identifying information for each additional child (be sure to include your name and Social Security number (SSN)). Caution: To be eligible to claim the New York State and New York City earned income credits, you and your qualifying children must have correct and valid SSNs by the due date of the return (including extensions). If not, you may not file late or amend your return for purposes of claiming this credit. Be sure to mark an X in the box under the heading Full-time student if your child was born before 2003, was a full-time student under 24, and was younger than you (or your spouse, if filing jointly). Mark an X in this box only if you marked the Yes box on your federal Schedule EIC, line 4a. Be sure to mark an X in the box under the heading Person with disability if your child was born before 2003 and was permanently disabled during any part of the tax year. Mark an X in this box only if you marked the Yes box on your federal Schedule EIC, line 4b. You may be required to provide supporting documentation stating that the qualifying person was permanently disabled during the tax year. Caution for Lines 6 and 8: If your earned income for 2021 is less than your earned income in 2019 and you elected for federal purposes to use your 2019 earned income in the calculation of your federal credit, you must also use your 2019 earned income in calculating your NYS and NYC earned income credit. Enter special condition code P3 on your Form IT-201, Resident Income Tax Return, item G, or your Form IT-203, Nonresident and Part-Year Resident Income Tax Return, item F. If you used 2019 earned income, you would not make any adjustments on line 6 (including those in Worksheet A) or on line 8 for NYS Form IT-558 modifications. Line 7 – If you: • received a taxable scholarship or fellowship grant that was not reported on a federal Form W-2; • received a Medicaid waiver payment that you excluded on your federal return and want to exclude from your earned income; • were paid an amount as an inmate in a penal institution for work; or • received an amount as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (this amount may be shown on your federal Form W-2, box 11), enter the total of those amounts on line 7. Line 8 – Business income or loss applies only to federal Form 1040, Schedule 1 filers. Enter the amount of business income or loss (use a minus sign to show a loss or a negative amount) from your federal Form 1040 instructions, Earned Income Credit Worksheet B, the total of lines 1e, 2c and 3, increased by any amount(s) included on NYS Form IT-558, line 4: • code A-008, Depreciation of qualified improvement property (QIP); • code A-012, Energy efficient commercial buildings deduction; • code A-016, 7-year recovery period for motorsports entertainment complexes; • code A-017, Expensing rules for certain productions; • code A-018, Accelerated depreciation for business property on Indian reservations; and • code A-019, Temporary allowance of full deduction for business meals. and reduced by any amount(s) on NYS Form IT-558, line 13: • code S-003, Depreciation of qualified improvement property (QIP); • code S-005, Modifications of limitations on business interest; • code S-007, 7-year recovery period for motorsports entertainment complexes;

IT-215-I (2021) Page 3 of 7 • code S-008, Accelerated depreciation for business property on Indian reservations; • code S-009, Continuation coverage premium assistance credit; • code S-010, Credit for paid sick leave; • code S-011, Payroll credit for paid family leave; and • code S-012, Special rule related to tax on employers. Be sure to enter your employer identification number (EIN) for your business. If you have income or loss from more than one business, enter the EIN representing your primary business activity. If your primary business activity doesn’t have an EIN, enter your Social Security number. Line 10 – If you did not claim qualifying children on line 4, complete the Recomputed federal earned income credit for individuals with no qualifying children worksheet below. If you did not file NYS Form IT-558 and claimed qualifying children on line 4, enter the amount from federal Form 1040, line 27a, on line 10. If you filed NYS Form IT-558 and claimed qualifying children on line 4, you must recalculate your federal credit using your NY recomputed FAGI and recomputed earned income amounts and enter that recomputed amount on line 10. Line 11 – The NYS EIC is 30% (.30) of the federal earned income credit or recomputed federal earned income credit reduced by any household credit allowed. The rate has already been filled in for you. Line 12 – This amount represents your NYS EIC before it has been reduced by the amount of household credit allowed. If the amount on line 12 is more than zero, and you are a full-year or part-year New York City resident, be sure to complete Worksheet C, New York City earned income credit, on page 4 to compute your NYC EIC. Enter the amount of your NYC EIC on Form IT-215, line 27. Lines 13, 14, and 15 – Complete Worksheet B on the back of Form IT-215. Then continue with line 13. Line 16 – Allowable New York State earned income credit. For filing status , , , or  • Residents: Enter the line 16 amount on Form IT-201, line 65. • Nonresidents: Enter the line 16 amount on Form IT-203, line 43. • Part-year residents: Enter the line 16 amount on Form IT-203, line 43, and continue on line 18. For filing status , Married filing separate return • The line 16 amount represents both spouses’ combined (total) NYS EIC. You must complete line 17 and indicate the amount of line 16 that you are claiming. Line 17 – Complete this line only if your filing status is , Married filing separate return. See the instructions for Form IT-201 or IT-203 to determine your filing status. Show the portion of line 16 that you are claiming as your share of the NYS EIC, and follow the appropriate instructions below. Remember, while the NYS EIC can be split in any manner you and your spouse agree to, the combined amount of both spouses’ New York State credits cannot be more than the amount on line 16. • Residents: Enter the line 17 amount on Form IT‑201, line 65. • Nonresidents: Enter the line 17 amount on Form IT-203, line 43. • Part-year residents: Enter the line 17 amount on Form IT-203, line 43, and continue on line 18. Part-year New York State residents only Lines 18 through 26 need to be completed only by part-year New York State residents claiming the NYS EIC who are filing Form IT-203, Nonresident and Part-Year Resident Income Tax Return, for this year. The amounts for these lines can be found on the appropriate lines of Form IT-203 or Form IT-203-ATT, Other Tax Credits and Taxes, or their instructions (Form IT-203-I). The NYS EIC must first reduce your tax liability to zero before the remaining excess NYS EIC is eligible to be refunded. The amount to be refunded will be based on the ratio of resident period income to the combined income from both the resident and nonresident periods. Line 23 – If this amount is less than zero, stop; you have no remaining excess earned income credit available to be refunded. Line 25 – Divide line 23 by line 24 and round the result to the fourth decimal place. (Do not enter more than 100% (1.0000) even if your actual result is more than 100%.) If the amount on line 24 is less than zero, but the amount on line 23 is more than zero, enter 100%. If the result is zero percent (0%), you have no remaining excess earned income credit available to be refunded. Do not complete line 26. Line 26 – If line 25 is greater than 0%, multiply line 22 by line 25. Enter the line 26 amount on Form IT-203-ATT, line 10, and submit Form IT‑215 with your Form IT-203. This amount represents the refundable portion of your part-year resident NYS EIC. 1 Enter the amount from Form IT-215, line 6 ............................................................ 1 2 Enter the amount from Form IT-215, line 7 ............................................................ 2 3 Subtract line 2 from line 1 ............................ 3 4 Enter the amount from Form IT-215, line 8 ............................................................ 4 5 Add lines 3 and 4. This is your NY recomputed earned income ......................... 5 6 Look up the amount on line 5 in the EIC Table for Individuals with No Qualifying Children ...................................... 6 7 Enter your recomputed FAGI amount from Form IT-201, line 19a or Form IT-203, line 19a, Federal amount column ................ 7 8 Are the amounts on lines 5 and 7 the same? If Yes, skip line 9 and enter the amount from line 6 on line 10 below. If No, go to line 9. 9 Is the amount on line 7 less than $8,900 ($14,850 if your filing status is , Married filing joint return)? If Yes, leave line 9 blank and enter the amount from line 6 on line 10. If No, look up the amount on line 7 in the EIC Table for Individuals with No Qualifying Children and enter the amount here. Enter the smaller of line 6 or line 9 on line 10 below ................................. 9 10 Recomputed federal earned income credit based on NYS decouple. Enter this amount on Form IT-215, line 10 ............ 10 Recomputed federal earned income credit for individuals with no qualifying children worksheet

Page 4 of 7 IT-215-I (2021) 1 Enter the amount from Form IT-215, line 10 (see instructions above) ............................................................... 1 2 NYC EIC rate 5% (.05) .................................................................................................................................. 2 .05 3 Allowable NYC EIC (multiply line 1 by line 2) .................................................................................................... 3 • If your New York City filing status is Married filing separate return, also complete line 4 below.

• Part-year New York City residents must also complete lines 5 through 9 below.

• All others enter the line 3 amount on Form IT-215, line 27; also enter on Form IT-201, line 70. 4 If your New York City filing status is Married filing separate return, the NYC EIC credit on

line 3 above can be divided between spouses in any manner you wish.

Enter on line 4 the amount of credit you are claiming. ........................................................................ 4

• Part-year New York City residents must also complete lines 5 through 9 below.

• All others enter the line 4 amount on Form IT-215, line 27, and on Form IT-201, line 70. 5 NYC EIC (from line 3 or line 4 above) ................................................................................................................ 5 6 Enter the amount from Form IT-360.1, line 20, Column B; also

enter this amount on Form IT-215, line 28B ......................................... 6 7 Enter the amount from Form IT-360.1, line 20, Column A; also

enter this amount on Form IT-215, line 28A .......................................... 7 8 Divide line 6 by line 7 (round the result to four decimal places; cannot exceed 1.000)............................................. 8 9 Part-year NYC resident EIC (multiply line 5 by line 8). Enter this amount on

Form IT-215, line 27; also enter on Form IT-201, line 70, or on Form IT-203-ATT, line 11. ................... 9

Also complete line 28 on Form IT-215. (If your filing status is  and you and your spouse had different New York City periods of residency, see the Worksheet C instructions above.) Part-year New York City residents only (Worksheet C instructions above) Worksheet C New York City earned income credit Instructions for completing Worksheet B Line 2 – Enter the amount from Form IT-112-R, New York State Resident Credit, line 30, or Form IT-112-C, New York State Resident Credit for Taxes Paid to a Province of Canada, line 46. Line 3 – Enter the amount of your available accumulation distribution credit. This amount may be greater than your accumulation distribution credit claimed on Form IT-201-ATT, line 1, or Form IT-203-ATT, line 2. Instructions for completing Worksheet C, New York City earned income credit, below: Line 1 – Because of the different methods in computing the two credits (NYS EIC and NYC EIC), if you qualify for the NYC EIC, you will end up with an NYC EIC amount even if you do not end up with an NYS EIC amount (line 16 of Form IT-215 is 0). Line 4 – Complete this line only if your New York City filing status is Married filing separate return. See the instructions for Form IT-201 or IT-203 to determine your filing status. Remember that while the NYC EIC can be split in any manner you and your spouse agree to, the combined amount of both spouses’ New York City credits cannot be more than the amount on line 3. If you are a full-year New York City resident, enter this amount on Form IT-215, line 27, and on Form IT-201, line 70. If you are a part-year New York City resident, continue with line 5. Lines 6 and 7 – Part-year New York City residents must also enter these amounts on Form IT-215, line 28. Note: If your filing status is married filing a joint return, you and your spouse had different New York City resident periods, and you are filing separate Forms IT-360.1, enter on lines 6 and 7 both spouses’ combined (total) amounts from both Forms IT-360.1.

IT-215-I (2021) Page 5 of 7 1. To find the amount to enter, read down the At least and But less than columns and find the line that includes the amount from the worksheet on page 3. 2. Then, go to the column that includes your filing status and enter the amount from that column on the worksheet on page 3. Example: If your filing status is single with no qualifying children and the amount you are looking up from the worksheet on page 3 is $2,555, enter $197.

2021 EIC Table for Individuals with No Qualifying Children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children

$1 $50 $2 $2

50 100 6 6

100 150 10 10

150 200 13 13

200 250 17 17

250 300 21 21

300 350 25 25

350 400 29 29

400 450 33 33

450 500 36 36

500 550 40 40

550 600 44 44

600 650 48 48

650 700 52 52

700 750 55 55

750 800 59 59

800 850 63 63

850 900 67 67

900 950 71 71

950 1,000 75 75

1,000 1,050 78 78

1,050 1,100 82 82

1,100 1,150 86 86

1,150 1,200 90 90

1,200 1,250 94 94

1,250 1,300 98 98

1,300 1,350 101 101

1,350 1,400 105 105

1,400 1,450 109 109

1,450 1,500 113 113

1,500 1,550 117 117

1,550 1,600 120 120

1,600 1,650 124 124

1,650 1,700 128 128

1,700 1,750 132 132

1,750 1,800 136 136

1,800 1,850 140 140

1,850 1,900 143 143

1,900 1,950 147 147

1,950 2,000 151 151

2,000 2,050 155 155

2,050 2,100 159 159

2,100 2,150 163 163

2,150 2,200 166 166

2,200 2,250 170 170

2,250 2,300 174 174

2,300 2,350 178 178

2,350 2,400 182 182

2,400 2,450 186 186

2,450 2,500 189 189

2,500 2,550 193 193

2,550 2,600 197 197

2,600 2,650 201 201

2,650 2,700 205 205

2,700 2,750 208 208

2,750 2,800 212 212

2,800 2,850 216 216

2,850 2,900 220 220

2,900 2,950 224 224

2,950 3,000 228 228

3,000 3,050 231 231

3,050 3,100 235 235

3,100 3,150 239 239

3,150 3,200 243 243

3,200 3,250 247 247

3,250 3,300 251 251

3,300 3,350 254 254

3,350 3,400 258 258

3,400 3,450 262 262

3,450 3,500 266 266

3,500 3,550 270 270

3,550 3,600 273 273

3,600 3,650 277 277

3,650 3,700 281 281

3,700 3,750 285 285

3,750 3,800 289 289

3,800 3,850 293 293

3,850 3,900 296 296

3,900 3,950 300 300

3,950 4,000 304 304

4,000 4,050 308 308

4,050 4,100 312 312

4,100 4,150 316 316

4,150 4,200 319 319

4,200 4,250 323 323

4,250 4,300 327 327

4,300 4,350 331 331

4,350 4,400 335 335

4,400 4,450 339 339

4,450 4,500 342 342

4,500 4,550 346 346

4,550 4,600 350 350

4,600 4,650 354 354

4,650 4,700 358 358

4,700 4,750 361 361

4,750 4,800 365 365

4,800 4,850 369 369

4,850 4,900 373 373

4,900 4,950 377 377

4,950 5,000 381 381

5,000 5,050 384 384

5,050 5,100 388 388

5,100 5,150 392 392

5,150 5,200 396 396

5,200 5,250 400 400

5,250 5,300 404 404

5,300 5,350 407 407

5,350 5,400 411 411

5,400 5,450 415 415

5,450 5,500 419 419

5,500 5,550 423 423

5,550 5,600 426 426

5,600 5,650 430 430

5,650 5,700 434 434

5,700 5,750 438 438

5,750 5,800 442 442

5,800 5,850 446 446

5,850 5,900 449 449

5,900 5,950 453 453

5,950 6,000 457 457

6,000 6,050 461 461

6,050 6,100 465 465

6,100 6,150 469 469

6,150 6,200 472 472

6,200 6,250 476 476

6,250 6,300 480 480

6,300 6,350 484 484

6,350 6,400 488 488

6,400 6,450 492 492

6,450 6,500 495 495

6,500 6,550 499 499

6,550 6,600 503 503

6,600 6,650 507 507

6,650 6,700 511 511

6,700 6,750 514 514

6,750 6,800 518 518

6,800 6,850 522 522

6,850 6,900 526 526

6,900 6,950 530 530

6,950 7,000 534 534

7,000 7,050 537 537

7,050 7,100 541 541

7,100 7,150 543 543

7,150 7,200 543 543

7,200 7,250 543 543

7,250 7,300 543 543

7,300 7,350 543 543

7,350 7,400 543 543

7,400 7,450 543 543

7,450 7,500 543 543

Page 6 of 7 IT-215-I (2021)

7,500 7,550 543 543

7,550 7,600 543 543

7,600 7,650 543 543

7,650 7,700 543 543

7,700 7,750 543 543

7,750 7,800 543 543

7,800 7,850 543 543

7,850 7,900 543 543

7,900 7,950 543 543

7,950 8,000 543 543

8,000 8,050 543 543

8,050 8,100 543 543

8,100 8,150 543 543

8,150 8,200 543 543

8,200 8,250 543 543

8,250 8,300 543 543

8,300 8,350 543 543

8,350 8,400 543 543

8,400 8,450 543 543

8,450 8,500 543 543

8,500 8,550 543 543

8,550 8,600 543 543

8,600 8,650 543 543

8,650 8,700 543 543

8,700 8,750 543 543

8,750 8,800 543 543

8,800 8,850 543 543

8,850 8,900 543 543

8,900 8,950 540 543

8,950 9,000 536 543

9,000 9,050 532 543

9,050 9,100 528 543

9,100 9,150 524 543

9,150 9,200 521 543

9,200 9,250 517 543

9,250 9,300 513 543

9,300 9,350 509 543

9,350 9,400 505 543

9,400 9,450 501 543

9,450 9,500 498 543

9,500 9,550 494 543

9,550 9,600 490 543

9,600 9,650 486 543

9,650 9,700 482 543

9,700 9,750 479 543

9,750 9,800 475 543

9,800 9,850 471 543

9,850 9,900 467 543

9,900 9,950 463 543

9,950 10,000 459 543 10,000 10,050 456 543 10,050 10,100 452 543 10,100 10,150 448 543 10,150 10,200 444 543 10,200 10,250 440 543 10,250 10,300 436 543 10,300 10,350 433 543 10,350 10,400 429 543 10,400 10,450 425 543 10,450 10,500 421 543 10,500 10,550 417 543 10,550 10,600 413 543 10,600 10,650 410 543 10,650 10,700 406 543 10,700 10,750 402 543 10,750 10,800 398 543 10,800 10,850 394 543 10,850 10,900 391 543 10,900 10,950 387 543 10,950 11,000 383 543 11,000 11,050 379 543 11,050 11,100 375 543 11,100 11,150 371 543 11,150 11,200 368 543 11,200 11,250 364 543 11,250 11,300 360 543 11,300 11,350 356 543 11,350 11,400 352 543 11,400 11,450 348 543 11,450 11,500 345 543 11,500 11,550 341 543 11,550 11,600 337 543 11,600 11,650 333 543 11,650 11,700 329 543 11,700 11,750 326 543 11,750 11,800 322 543 11,800 11,850 318 543 11,850 11,900 314 543 11,900 11,950 310 543 11,950 12,000 306 543 12,000 12,050 303 543 12,050 12,100 299 543 12,100 12,150 295 543 12,150 12,200 291 543 12,200 12,250 287 543 12,250 12,300 283 543 12,300 12,350 280 543 12,350 12,400 276 543 12,400 12,450 272 543 12,450 12,500 268 543 12,500 12,550 264 543 12,550 12,600 260 543 12,600 12,650 257 543 12,650 12,700 253 543 12,700 12,750 249 543 12,750 12,800 245 543 12,800 12,850 241 543 12,850 12,900 238 543 12,900 12,950 234 543 12,950 13,000 230 543 13,000 13,050 226 543 13,050 13,100 222 543 13,100 13,150 218 543 13,150 13,200 215 543 13,200 13,250 211 543 13,250 13,300 207 543 13,300 13,350 203 543 13,350 13,400 199 543 13,400 13,450 195 543 13,450 13,500 192 543 13,500 13,550 188 543 13,550 13,600 184 543 13,600 13,650 180 543 13,650 13,700 176 543 13,700 13,750 173 543 13,750 13,800 169 543 13,800 13,850 165 543 13,850 13,900 161 543 13,900 13,950 157 543 13,950 14,000 153 543 14,000 14,050 150 543 14,050 14,100 146 543 14,100 14,150 142 543 14,150 14,200 138 543 14,200 14,250 134 543 14,250 14,300 130 543 14,300 14,350 127 543 14,350 14,400 123 543 14,400 14,450 119 543 14,450 14,500 115 543 14,500 14,550 111 543 14,550 14,600 107 543 14,600 14,650 104 543 14,650 14,700 100 543 14,700 14,750 96 543 14,750 14,800 92 543 14,800 14,850 88 543 14,850 14,900 85 539 14,900 14,950 81 535 14,950 15,000 77 531 15,000 15,050 73 527 15,050 15,100 69 524 15,100 15,150 65 520 15,150 15,200 62 516 15,200 15,250 58 512 15,250 15,300 54 508 15,300 15,350 50 505 15,350 15,400 46 501 15,400 15,450 42 497 15,450 15,500 39 493 15,500 15,550 35 489 15,550 15,600 31 485 15,600 15,650 27 482 15,650 15,700 23 478 15,700 15,750 20 474 15,750 15,800 16 470 15,800 15,850 12 466 15,850 15,900 8 462 15,900 15,950 4 459 15,950 16,000 0 455 16,000 16,050 0 451 16,050 16,100 0 447 16,100 16,150 0 443 16,150 16,200 0 439 16,200 16,250 0 436 16,250 16,300 0 432 16,300 16,350 0 428 16,350 16,400 0 424 16,400 16,450 0 420 16,450 16,500 0 417 2021 EIC Table (continued) And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children

IT-215-I (2021) Page 7 of 7 16,500 16,550 0 413 16,550 16,600 0 409 16,600 16,650 0 405 16,650 16,700 0 401 16,700 16,750 0 397 16,750 16,800 0 394 16,800 16,850 0 390 16,850 16,900 0 386 16,900 16,950 0 382 16,950 17,000 0 378 17,000 17,050 0 374 17,050 17,100 0 371 17,100 17,150 0 367 17,150 17,200 0 363 17,200 17,250 0 359 17,250 17,300 0 355 17,300 17,350 0 352 17,350 17,400 0 348 17,400 17,450 0 344 17,450 17,500 0 340 17,500 17,550 0 336 17,550 17,600 0 332 17,600 17,650 0 329 17,650 17,700 0 325 17,700 17,750 0 321 17,750 17,800 0 317 17,800 17,850 0 313 17,850 17,900 0 309 17,900 17,950 0 306 17,950 18,000 0 302 18,000 18,050 0 298 18,050 18,100 0 294 18,100 18,150 0 290 18,150 18,200 0 286 18,200 18,250 0 283 18,250 18,300 0 279 18,300 18,350 0 275 18,350 18,400 0 271 18,400 18,450 0 267 18,450 18,500 0 264 18,500 18,550 0 260 18,550 18,600 0 256 18,600 18,650 0 252 18,650 18,700 0 248 18,700 18,750 0 244 18,750 18,800 0 241 18,800 18,850 0 237 18,850 18,900 0 233 18,900 18,950 0 229 18,950 19,000 0 225 19,000 19,050 0 221 19,050 19,100 0 218 19,100 19,150 0 214 19,150 19,200 0 210 19,200 19,250 0 206 19,250 19,300 0 202 19,300 19,350 0 199 19,350 19,400 0 195 19,400 19,450 0 191 19,450 19,500 0 187 19,500 19,550 0 183 19,550 19,600 0 179 19,600 19,650 0 176 19,650 19,700 0 172 19,700 19,750 0 168 19,750 19,800 0 164 19,800 19,850 0 160 19,850 19,900 0 156 19,900 19,950 0 153 19,950 20,000 0 149 20,000 20,050 0 145 20,050 20,100 0 141 20,100 20,150 0 137 20,150 20,200 0 133 20,200 20,250 0 130 20,250 20,300 0 126 20,300 20,350 0 122 20,350 20,400 0 118 20,400 20,450 0 114 20,450 20,500 0 111 20,500 20,550 0 107 20,550 20,600 0 103 20,600 20,650 0 99 20,650 20,700 0 95 20,700 20,750 0 91 20,750 20,800 0 88 20,800 20,850 0 84 20,850 20,900 0 80 20,900 20,950 0 76 20,950 21,000 0 72 21,000 21,050 0 68 21,050 21,100 0 65 21,100 21,150 0 61 21,150 21,200 0 57 21,200 21,250 0 53 21,250 21,300 0 49 21,300 21,350 0 46 21,350 21,400 0 42 21,400 21,450 0 38 21,450 21,500 0 34 21,500 21,550 0 30 21,550 21,600 0 26 21,600 21,650 0 23 21,650 21,700 0 19 21,700 21,750 0 15 21,750 21,800 0 11 21,800 21,850 0 7 21,850 21,900 0 3 21,900 21,950 0 0 21,950 22,000 0 0 2021 EIC Table (continued) And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children