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federal program or under any state or local program fi- nanced in whole or in part with federal funds. These pro- grams include the following. • Temporary Assistance for Needy Families (TANF). • Medicaid. • Supplemental Security Income (SSI). • Supplemental Nutrition Assistance Program (food stamps). • Low-income housing. In addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits. Medicaid waiver payments. Changes have been made to how Medicaid waiver payments are treated for purpo- ses of the earned income credit. See Earned Income for more information. Don't overlook your state credit. If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax re- turn. For a list of states that offer a state EIC, go to IRS.gov/EITC. EIC questioned by IRS. The IRS may ask you to provide documents to prove you are entitled to claim the EIC. We will tell you what documents to send us. These may in- clude birth certificates, school records, etc. The process of establishing your eligibility will delay your refund. Spanish version of Publication 596. Publicación 596SP, Crédito por Ingreso del Trabajo, is a Spanish translation of Pub. 596. Go to IRS.gov/Pub596SP. Or see Ordering forms and publications or How To Get Tax Help, later, to find out how to order this and other IRS forms and publications. Photographs of missing children. The Internal Reve- nue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a child. Comments and suggestions. We welcome your com- ments about this publication and suggestions for future editions. You can send us comments through IRS.gov/ FormComments. Or, you can write to the Internal Reve- nue Service, Tax Forms and Publications, 1111 Constitu- tion Ave. NW, IR-6526, Washington, DC 20224. Although we can’t respond individually to each com- ment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Do not send tax questions, tax returns, or payments to the above ad- dress. Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/ Help/ITA where you can find topics by using the search feature or viewing the categories listed. Getting tax forms, instructions, and publications. Visit IRS.gov/Forms to download current and prior-year forms, instructions, and publications. Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instruc- tions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Do not resubmit requests you’ve already sent us. You can get forms and publications faster online. 1. Rules for Everyone This chapter discusses Rules 1 through 7. You must meet all seven rules to qualify for the earned income credit. If you don't meet all seven rules, you can’t get the credit and you don't need to read the rest of the publication. If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: • $51,464 ($57,414 for married filing jointly) if you have three or more qualifying children who have valid SSNs, • $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, • $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, or • $21,430 ($27,380 for married filing jointly) if you don't have a qualifying child who has a valid SSN. Adjusted gross income (AGI). AGI is the amount on Form 1040 or 1040-SR, line 11. If your AGI is equal to or more than the applicable limit listed above, you can’t claim the EIC. You don't need to read the rest of this publication. Example—AGI is more than limit. Your AGI is $43,550, you are single, and you have one qualifying child who has a valid SSN. You can’t claim the EIC because your AGI isn't less than $42,158. However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $48,108. Page 4 Chapter 1 Rules for Everyone