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Adopted child.
An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Church employees.
Determine how much of the amount on Form 1040 or 1040-SR, line 1a, was also reported on Schedule SE, Part I, line 5a. Subtract that amount from the amount on Form 1040 or 1040-SR, line 1a, and enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1a). Be sure to answer “Yes” to question 2 in Step 5.
Clergy.
The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line 1z, do the following.
Check the box on line 27b.
Determine how much of the amount on Form 1040 or 1040-SR, line 1z, was also reported on Schedule SE, Part I, line 2.
Subtract that amount from the amount on Form 1040 or 1040-SR, line 1z. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040 or 1040-SR, line 1z).
Be sure to answer “Yes” to question 2 in Step 5.
Combat pay, nontaxable.
If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one can also make it but doesn’t have to.
If you elect to use your nontaxable combat pay in figuring your EIC, enter that amount on line 1i.
Credit figured by the IRS.
To have the IRS figure your EIC, do the following.
Enter “EIC” on the dotted line next to line 27a.
Be sure you enter the nontaxable combat pay you elect to include in earned income by entering that amount on line 1i. See Combat pay, nontaxable , earlier.
If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file , later.
Exception to time lived with you.
Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child under Who Qualifies as Your Dependent , earlier, and Members of the military , later. A child is considered to have lived with you for more than half of 2025 if the child was born or died in 2025 and your home was this child’s home for more than half the time the child was alive in 2025 or, if you adopted the child in 2025, the child was lawfully placed with you for legal adoption by you in 2025, or if the child was an eligible foster child placed with you during 2025 and your main home was the child’s main home for more than half the time since the child was adopted or placed with you in 2025.
Form 4797 filers.
If the amount on Form 1040 or 1040-SR, line 7a, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can’t take the EIC.
Form 8862, who must file.
You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But don’t file Form 8862 if either of the following applies.
You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn’t been reduced or disallowed again for any reason other than a math or clerical error.
You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn’t your qualifying child.
2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or
10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.
Foster child.
A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.
Full-time student.
A full-time student is a child who during any part of 5 calendar months of 2025 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
Main home.
Your main home may be your house, apartment, mobile home, shelter, temporary lodging, or other location and doesn’t need to be the same physical location throughout 2025. You don’t need a permanent address.
Married child.
A child who was married at the end of 2025 is a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent , earlier.
Members of the military.
If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don’t serve more than 90 days.
Nonresident aliens.
If you checked the box in the Filing Status section to treat a nonresident alien or dual-status alien spouse as a U.S. resident for the entire year, go to Step 2. Otherwise, stop; you can’t take the EIC. Check the box on line 27c. See Nonresident aliens and dual-status aliens , earlier.
Permanently and totally disabled.
A person is permanently and totally disabled if, at any time in 2025, the person couldn’t engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.
Special rule for separated spouses.
If you are married, but not filing a joint return, had a qualifying child who lived with you in the United States for more than half of 2025, and either of the following apply, you can claim the EIC if:
You lived apart from your spouse for the last 6 months of 2025, or
You are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you didn’t live in the same household as your spouse at the end of 2025.
Qualifying child of more than one person.
Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent , earlier, applies.
Child tax credit, credit for other dependents, and additional child tax credit (lines 19 and 28).
Head of household filing status.
Credit for child and dependent care expenses (Schedule 3, line 2).
Exclusion for dependent care benefits (Form 2441, Part III).
Earned income credit (line 27a).
If, under these rules, you can’t claim a child as a qualifying child for the EIC, you may be able to claim the EIC under the rules for a taxpayer without a qualifying child. For more information, see Pub. 596.
If only one of the persons is the child’s parent, the child is treated as the qualifying child of the parent.
If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.
If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2025. 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 2025.
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 2025.
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 2025, but only if that person’s AGI is higher than the highest AGI of any parent of the child who can claim the child.
Example.
Your child, Lee, meets the conditions to be a qualifying child for both you and your parent. Lee doesn’t meet the conditions to be a qualifying child of any other person, including Lee’s other parent. Under the rules just described, you can claim Lee as a qualifying child for all of the five tax benefits listed here for which you otherwise qualify. Your parent can’t claim any of the five tax benefits listed here based on Lee. However, if your parent’s AGI is higher than yours and you don’t claim Lee as a qualifying child, Lee is the qualifying child of your parent.
For more details and examples, see Pub. 596.
Social security number (SSN).
For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. If “Not Valid for Employment” is printed on the social security card and the cardholder’s immigration status has changed so that they are now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won’t have an SSN by the date your return is due, see What if You Can’t File on Time?
If you didn’t have an SSN issued on or before the due date of your 2025 return (including extensions), you can’t claim the EIC on your original or an amended 2025 return. If a child didn’t have an SSN issued on or before the due date of your return (including extensions), you can’t count that child as a qualifying child in figuring the amount of the EIC on your original or an amended 2025 return.
United States.
The United States means the 50 states and the District of Columbia. It doesn’t include Puerto Rico or U.S. territories. If you are a member of the military stationed outside the United States, see Members of the military , earlier.
Welfare benefits, effect of credit on.
Any refund you receive as a result of taking the EIC can’t be counted as income when determining if 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 Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund can’t be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.
Worksheet A-Earned Income Credit (EIC)
Worksheet A—2025 EIC—Line 27a
Summary: This flowchart represents the worksheet information listed on Worksheet A to determine your Earned Income Credit.
Start
This is the beginning of the flowchart.
Process (a)
Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered "No" to Step 5, question 2. Otherwise, use Worksheet B.
Continue To Process (b)
Process (b)
Part 1. All Filers Using Worksheet A
Continue To Process (c)
Process (c)
1. Enter your earned income from Step 5.
Continue To Process (d)
Process (d)
2. Look up the amount on line 1 above in the EIC Table (right after Worksheet B) to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN as defined earlier. Enter the credit here.
Continue To Decision (1)
Decision (1)
Is line 2 zero?
IF Yes Continue To Process (e) IF No Continue To Process (f)
Process (e)
Stop. You can't take the credit. Check the box on Form 1040 or 1040-SR, line 27c.
Continue To End
Process (f)
3. Enter the amount from Form 1040 or 1040-SR, line 11.
Continue To Decision (2)
Decision (2)
4. Are the amounts on lines 3 and 1 the same?
IF Yes Continue To Process (g) IF No Continue To Process (h)
Process (g)
Skip line 5; enter the amount from line 2 on line 6.
Continue To Process (m)
Process (h)
Go to line 5.
Continue To Process (i)
Process (i)
Part 2. Filers Who Answered "No" on Line 4.
Continue To Decision (3)
Decision (3)
5. Do you have qualifying children who have a valid SSN?
IF Yes Continue To Decision (4) IF No Continue To Decision (5)
Decision (4)
Is the amount on line 3 less than $23,350 ($30,470 if married filing jointly)?
IF Yes Continue To Process (j) IF No Continue To Process (k)
Decision (5)
Is the amount on line 3 less than $10,620 ($17,730) if married filing jointly)?
IF Yes Continue To Process (j) IF No Continue To Process (k)
Process (j)
Leave line 5 blank; enter the amount from line 2 on line 6.
Continue To Process (m)
Process (k)
Look up the amount on line 3 in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here.
Continue To Process (l)
Process (l)
Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6.
Continue To Process (m)
Process (m)
Part 3. Your Earned Income Credit
Continue To Process (n)
Process (n)
6. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27a.
Continue To Process (o)
Process (o)
Reminder—If you have a qualifying child, complete and attach Schedule EIC.
CAUTION! 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 2024.
Continue To End
End
This is the end of the flowchart.
Please click here for the text description of the image.
Worksheet B-Earned Income Credit (EIC)
Worksheet B—2025 EIC —Lines 27a
Summary: This flowchart represents the worksheet information listed on Worksheet B, page 1, to determine your Earned Income Credit.
Start
This is the beginning of the flowchart.
Process (a)
Use this worksheet if you answered "Yes" to Step 5, questions 2.
Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.
If you are married filing a joint return, include your spouse's amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3.
Continue To Decision (1)
Decision (1)
Are you self-employed, a member of the clergy, or have church employee income and filing Schedule SE?
IF Yes Continue To Process (b) IF No Continue To Decision (2)
Process (b)
PART 1: 1a. Enter the amount from Schedule SE, Part I, line 3.
Continue To Process (c)
Process (c)
1b. Enter any amount from Schedule SE, Part I, line 4b and line 5a.
Continue To Process (d)
Process (d)
1c. Combine lines 1a and 1b.
Continue To Process (e)
Process (e)
1d. Enter the amount form Schedule SE, Part I, line 13.
Continue To Process (f)
Process (f)
1e. Subtract line 1d from 1c.
Continue To Process (g)
Process (g)
Continue To Decision (2)
Decision (2)
Are you self-employed and NOT required to file Schedule SE? For example, your net earnings from self-employment were less than $400.
IF Yes Continue To Process (h) IF No Continue To Process (l)
Process (h)
PART 2: 2. Don’t include on these lines any statutory employee income, any net profit from services performed as notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form 4029 or Form 4361, or any other amounts exempt from self-employment tax.
Continue To Process (i)
Process (i)
2a. Enter any net farm profit or (loss) from Schedule F, line 34; and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.
Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I. Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return.
Continue To Process (j)
Process (j)
2b. Enter any net profit or (loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming)*.
Footnote: If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Part I. Reduce the Schedule K-1 amounts as described in the Partner's Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return.
Continue To Process (k)
Process (k)
2c. Combine lines 2a and 2b.
Continue To Process (l)
Process (l)
Part 3: For Statutory Employees Filing Schedule C. 3. Enter the amount from Schedule C, line 1, that you are filing as a statutory employee.
Continue To Process (m)
Process (m)
Part 4: For All Filers Using Worksheet B. Note. If line 4b includes income on which you should have paid self-employment tax but didn’t, we may reduce your credit by the amount of self-employment tax not paid. 4a. Enter your earned income from Step 5.
Continue To Process (n)
Process (n)
4b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.
Continue To Decision (3)
Decision (3)
Is line 4b zero or less?
IF Yes Continue To Process (o) IF No Continue To Decision (4)
Process (o)
STOP. You can’t take the credit. Check the box on Form 1040 or 1040-SR, line 27c.
Continue To End
Decision (4)
Do you have any qualifying children who have valid SSNs?
IF Yes Continue To Decision (6) IF No Continue To Decision (5)
Decision (5)
Is line 4b less than $19,104 ($26,214 if married filing jointly)?
IF Yes Continue To Process (p) IF No Continue To Process (q)
Process (p)
If you want the Internal Revenue Service to figure your credit, see "Credit figured by the IRS", earlier. If you want to figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.
Continue To End
Process (q)
STOP. You cannot take the credit. Check the box on Form 1040 or 1040-SR, line 27c.
Continue To End
Decision (6)
Do you have 3 or more qualifying children who have valid SSNs?
IF Yes Continue To Decision (7) IF No Continue To Decision (8)
Decision (7)
Is line 4b less than $61,555 ($68,675 if married filing jointly)?
IF Yes Continue To Process (p) IF No Continue To Process (q)
Decision (8)
Do you have 2 qualifying children who have valid SSNs?
IF Yes Continue To Decision (9) IF No Continue To Decision (10)
Decision (9)
Is line 4b less than $57,310 ($64,430 if married filing jointly)?
IF Yes Continue To Process (p) IF No Continue To Process (q)
Decision (10)
Is line 4b less than $50,434 ($57,554 if married filing jointly)?
IF Yes Continue To Process (p) IF No Continue To Process (q)
End
This is the end of the flowchart.
Please click here for the text description of the image.
Worksheet B (continued)-Earned Income Credit (EIC)
Worksheet B—EIC (Continued)
Summary: This flowchart represents the worksheet information listed on Worksheet B, page 2. It is a continuation of the previous page.
Start
This is the beginning of the flowchart.
Process (a)
Part 5. All Filers Using Worksheet B.
Continue To Process (b)
Process (b)
6. Enter your total earned income from Part 4, line 4b.
Continue To Process (c)
Process (c)
7. Look up the amount on line 6 above in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here.
Continue To Decision (1)
Decision (1)
Is line 7 zero?
IF Yes Continue To Process (d) IF No Continue To Process (e)
Process (d)
STOP. You can’t take the credit. Check the box on Form 1040 or 1040-SR, line 27c.
Continue To End
Process (e)
8. Enter the amount from Form 1040 or 1040-SR, line 11b.
Continue To Decision (2)
Decision (2)
9. Are the amounts on lines 8 and 6 the same?
IF Yes Continue To Process (f) IF No Continue To Process (g)
Process (f)
Skip line 10; enter the amount from line 7 on line 11.
Continue To Process (k)
Process (g)
Part 6--Filers Who Answered "No" on Line 9
Continue To Decision (3)
Decision (3)
Do you have any qualifying children?
IF Yes Continue To Decision (4) IF No Continue To Decision (5)
Decision (4)
Is the amount on line 8 less than $23,350 ($30,470 if married filing jointly)?
IF Yes Continue To Process (g) IF No Continue To Process (h)
Decision (5)
Is the amount on line 8 less than $10,620 ($17,730 if married filing jointly)?
IF Yes Continue To Process (h) IF No Continue To Process (i)
Process (h)
Leave line 10 blank; enter the amount from line 7 on line 11.
Continue To Process (k)
Process (i)
Look up the amount on line 8 in the EIC table to find the credit. Be sure you use the correct column for your filing status and the number of qualifying children you have who have a valid SSN. Enter the credit here.
Continue To Process (j)
Process (j)
Look at the amounts on line 10 and 7. Then, enter the smaller amount on line 11.
Continue To Process (k)
Process (k)
Part 7: Your Earned Income Credit. 11. This is your earned income credit. Enter this amount on Form 1040 or 1040-SR, line 27a.
Continue To Process (l)
Process (l)
Reminder—If you have a qualifying child, complete and attach Schedule EIC.
CAUTION! If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, to find out if you must file Form 8862 to take the credit for 2025.
Continue To End
End
This is the end of the flowchart.
Please click here for the text description of the image.