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Qualifying child

3 rules

(A) In general The term “qualifying child” means a qualifying child of the taxpayer (as defined in section 152(c), determined without regard to paragraph (1)(D) thereof and section 152(e)).

(B) Married individual The term “qualifying child” shall not include an individual who is married as of the close of the taxpayer’s taxable year unless the taxpayer is entitled to a deduction under section 151 for such taxable year with respect to such individual (or would be so entitled but for section 152(e)).

(C) Place of abode For purposes of subparagraph (A), the requirements of section 152(c)(1)(B) shall be met only if the principal place of abode is in the United States.

(D) Identification requirements (i) In general A qualifying child shall not be taken into account under subsection (b) unless the taxpayer includes the name, age, and TIN of the qualifying child on the return of tax for the taxable year. (ii) Other methods The Secretary may prescribe other methods for providing the information described in clause (i).

in view

Whole section

Encodings · 3

eitc_qualifying_child_base26 USC § 32 (c)(3) · derived

26 USC 32(c)(3), 26 USC 152(c)

name: eitc_qualifying_child_base
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 32(c)(3), 26 USC 152(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/152/c#qualifying_child_relationship
          output: qualifying_child_relationship
          hash: >-
            sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/152/c#abode_fraction_threshold
          output: abode_fraction_threshold
          hash: >-
            sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/152/c#age_requirements_met
          output: age_requirements_met
          hash: >-
            sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/152/c#tiebreaker_treats_individual_as_qualifying_child_of_taxpayer
          output: tiebreaker_treats_individual_as_qualifying_child_of_taxpayer
          hash: >-
            sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/152/c#individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
          output: >-
            individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
          hash: >-
            sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/32
          text: >-
            qualifying child ... as defined in section 152(c), determined
            without regard to paragraph (1)(D) thereof and section 152(e)
versions:
  - effective_from: '2026-01-01'
    formula: >-
      qualifying_child_relationship

      and individual_principal_place_of_abode_with_taxpayer_fraction >
      abode_fraction_threshold

      and age_requirements_met

      and not
      individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund

      and tiebreaker_treats_individual_as_qualifying_child_of_taxpayer

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eitc_qualifying_child26 USC § 32 (c)(3) · derived

26 USC 32(c)(3)

name: eitc_qualifying_child
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 32(c)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/32
          text: >-
            The term “qualifying child” means a qualifying child of the taxpayer
            (as defined in section 152(c), determined without regard to
            paragraph (1)(D) thereof and section 152(e)).
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/32
          text: >-
            The term “qualifying child” shall not include an individual who is
            married as of the close of the taxpayer’s taxable year unless the
            taxpayer is entitled to a deduction under section 151 for such
            taxable year with respect to such individual (or would be so
            entitled but for section 152(e)).
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/32
          text: >-
            A qualifying child shall not be taken into account under subsection
            (b) unless the taxpayer includes the name, age, and TIN of the
            qualifying child on the return of tax for the taxable year.
versions:
  - effective_from: '2026-01-01'
    formula: |-
      eitc_qualifying_child_base
      and qualifying_child_principal_place_of_abode_is_in_united_states
      and qualifying_child_name_age_and_tin_included_on_return
      and (
          not qualifying_child_marital_status_requires_section_151_entitlement
          or taxpayer_entitled_to_section_151_deduction_for_child_or_would_be_but_for_section_152_e
      )

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eitc_child_count26 USC § 32 (c)(3) · derived

26 USC 32(b)(1), 32(c)(3)

name: eitc_child_count
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: 26 USC 32(b)(1), 32(c)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/32
          excerpt: credit percentage and phaseout percentage table
          text: >-
            In the case of an eligible individual with: 1 qualifying child; 2
            qualifying children; 3 or more qualifying children; No qualifying
            children.
versions:
  - effective_from: '2026-01-01'
    formula: count_where(qualifying_child_of_tax_unit, eitc_qualifying_child)

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▸rulespec code

Shown source

statutes/26/32.yaml

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This encoding covers the parent provision us/statute/26/32; no dedicated encoding exists for this exact provision yet.

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Rules

Data relation qualifying_child_of_tax_unit

#qualifying_child_of_tax_unit

Data Relation

predicate: qualifying_child_of_tax_unit
arity: 2

- name: qualifying_child_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: qualifying_child_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

eitc_phase_in_rates

Parameter

source: 26 USC 32(b)(1)

- name: eitc_phase_in_rates
  kind: parameter
  dtype: Rate
  indexed_by: qualifying_child_count
  source: 26 USC 32(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            table:
              header: credit percentage and phaseout percentage table
              row_key: qualifying child count
              column_key: credit percentage
  versions:
    - effective_from: '2026-01-01'
      values:
        '0': 0.0765
        '1': 0.34
        '2': 0.4
        '3': 0.45

eitc_phase_out_rates

Parameter

source: 26 USC 32(b)(1)

- name: eitc_phase_out_rates
  kind: parameter
  dtype: Rate
  indexed_by: qualifying_child_count
  source: 26 USC 32(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            table:
              header: credit percentage and phaseout percentage table
              row_key: qualifying child count
              column_key: phaseout percentage
  versions:
    - effective_from: '2026-01-01'
      values:
        '0': 0.0765
        '1': 0.1598
        '2': 0.2106
        '3': 0.2106

eitc_childless_minimum_age

Parameter

source: 26 USC 32(c)(1)(A)(ii)(II)

- name: eitc_childless_minimum_age
  kind: parameter
  dtype: Integer
  source: 26 USC 32(c)(1)(A)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/32
            text: has attained age 25 but not attained age 65 before the close of the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: '25'

eitc_childless_age_ceiling_exclusive

Parameter

source: 26 USC 32(c)(1)(A)(ii)(II)

- name: eitc_childless_age_ceiling_exclusive
  kind: parameter
  dtype: Integer
  source: 26 USC 32(c)(1)(A)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/32
            text: has attained age 25 but not attained age 65 before the close of the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: '65'

eitc_qualifying_child_base

Derived

source: 26 USC 32(c)(3), 26 USC 152(c)

- name: eitc_qualifying_child_base
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 32(c)(3), 26 USC 152(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/152/c#qualifying_child_relationship
            output: qualifying_child_relationship
            hash: sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/152/c#abode_fraction_threshold
            output: abode_fraction_threshold
            hash: sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/152/c#age_requirements_met
            output: age_requirements_met
            hash: sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/152/c#tiebreaker_treats_individual_as_qualifying_child_of_taxpayer
            output: tiebreaker_treats_individual_as_qualifying_child_of_taxpayer
            hash: sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/152/c#individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
            output: individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
            hash: sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/32
            text: >-
              qualifying child ... as defined in section 152(c), determined without regard to
              paragraph (1)(D) thereof and section 152(e)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        qualifying_child_relationship
        and individual_principal_place_of_abode_with_taxpayer_fraction > abode_fraction_threshold
        and age_requirements_met
        and not individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
        and tiebreaker_treats_individual_as_qualifying_child_of_taxpayer

eitc_qualifying_child

Derived

source: 26 USC 32(c)(3)

- name: eitc_qualifying_child
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 32(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/32
            text: >-
              The term “qualifying child” means a qualifying child of the taxpayer (as defined in
              section 152(c), determined without regard to paragraph (1)(D) thereof and section
              152(e)).
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/32
            text: >-
              The term “qualifying child” shall not include an individual who is married as of the
              close of the taxpayer’s taxable year unless the taxpayer is entitled to a deduction
              under section 151 for such taxable year with respect to such individual (or would be
              so entitled but for section 152(e)).
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            text: >-
              A qualifying child shall not be taken into account under subsection (b) unless the
              taxpayer includes the name, age, and TIN of the qualifying child on the return of tax
              for the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        eitc_qualifying_child_base
        and qualifying_child_principal_place_of_abode_is_in_united_states
        and qualifying_child_name_age_and_tin_included_on_return
        and (
            not qualifying_child_marital_status_requires_section_151_entitlement
            or taxpayer_entitled_to_section_151_deduction_for_child_or_would_be_but_for_section_152_e
        )

eitc_child_count

Derived

source: 26 USC 32(b)(1), 32(c)(3)

- name: eitc_child_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 32(b)(1), 32(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            text: >-
              In the case of an eligible individual with: 1 qualifying child; 2 qualifying children;
              3 or more qualifying children; No qualifying children.
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(qualifying_child_of_tax_unit, eitc_qualifying_child)

eitc_capped_child_count

Derived

source: 26 USC 32(b)(1)

- name: eitc_capped_child_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 32(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            table:
              header: credit percentage and phaseout percentage table
              row: 3 or more qualifying children
              column: credit percentage and phaseout percentage
  versions:
    - effective_from: '2026-01-01'
      formula: min(eitc_child_count, 3)

eitc_phase_in_rate

Derived

source: 26 USC 32(b)(1)

- name: eitc_phase_in_rate
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 32(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            table:
              header: credit percentage and phaseout percentage table
              row_key: qualifying child count
              column_key: credit percentage
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        match eitc_capped_child_count:
            0 => eitc_phase_in_rates[0]
            1 => eitc_phase_in_rates[1]
            2 => eitc_phase_in_rates[2]
            3 => eitc_phase_in_rates[3]

eitc_phase_out_rate

Derived

source: 26 USC 32(b)(1)

- name: eitc_phase_out_rate
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 32(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            table:
              header: credit percentage and phaseout percentage table
              row_key: qualifying child count
              column_key: phaseout percentage
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        match eitc_capped_child_count:
            0 => eitc_phase_out_rates[0]
            1 => eitc_phase_out_rates[1]
            2 => eitc_phase_out_rates[2]
            3 => eitc_phase_out_rates[3]

eitc_earned_income_amount

Derived

source: 26 USC 32(b)(2), 32(j)

- name: eitc_earned_income_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(b)(2), 32(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:policies/irs/rev-proc-2025-32/earned-income-credit#eitc_earned_income_amounts
            output: eitc_earned_income_amounts
            hash: sha256:299a7bc8a73cfb7dfad5d49fb82fca8fa29bf1b18c09e91180ebc5b3975fad7b
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: dollar amounts in subsections (b)(2) and (i)(1) shall be increased
            text: each of the dollar amounts in subsections (b)(2) and (i)(1) shall be increased
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        match eitc_capped_child_count:
            0 => eitc_earned_income_amounts[0]
            1 => eitc_earned_income_amounts[1]
            2 => eitc_earned_income_amounts[2]
            3 => eitc_earned_income_amounts[3]

eitc_maximum

Derived

source: 26 USC 32(a)(2)(A), 32(b)(1), 32(b)(2)

- name: eitc_maximum
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a)(2)(A), 32(b)(1), 32(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:policies/irs/rev-proc-2025-32/earned-income-credit#eitc_maximum_credit_amounts
            output: eitc_maximum_credit_amounts
            hash: sha256:299a7bc8a73cfb7dfad5d49fb82fca8fa29bf1b18c09e91180ebc5b3975fad7b
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage of the earned income amount
            text: the credit percentage of the earned income amount
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        match eitc_capped_child_count:
            0 => eitc_maximum_credit_amounts[0]
            1 => eitc_maximum_credit_amounts[1]
            2 => eitc_maximum_credit_amounts[2]
            3 => eitc_maximum_credit_amounts[3]

eitc_phase_out_start

Derived

source: 26 USC 32(b)(2), 32(j)

- name: eitc_phase_out_start
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(b)(2), 32(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:policies/irs/rev-proc-2025-32/earned-income-credit#eitc_threshold_phaseout_amounts_joint
            output: eitc_threshold_phaseout_amounts_joint
            hash: sha256:299a7bc8a73cfb7dfad5d49fb82fca8fa29bf1b18c09e91180ebc5b3975fad7b
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:policies/irs/rev-proc-2025-32/earned-income-credit#eitc_threshold_phaseout_amounts_other
            output: eitc_threshold_phaseout_amounts_other
            hash: sha256:299a7bc8a73cfb7dfad5d49fb82fca8fa29bf1b18c09e91180ebc5b3975fad7b
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: phaseout amount determined under subparagraph (A) shall be increased by $5,000
            text: >-
              In the case of a joint return filed by an eligible individual and such individual’s
              spouse, the phaseout amount determined under subparagraph (A) shall be increased by
              $5,000.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            match eitc_capped_child_count:
                0 => eitc_threshold_phaseout_amounts_joint[0]
                1 => eitc_threshold_phaseout_amounts_joint[1]
                2 => eitc_threshold_phaseout_amounts_joint[2]
                3 => eitc_threshold_phaseout_amounts_joint[3]
        else:
            match eitc_capped_child_count:
                0 => eitc_threshold_phaseout_amounts_other[0]
                1 => eitc_threshold_phaseout_amounts_other[1]
                2 => eitc_threshold_phaseout_amounts_other[2]
                3 => eitc_threshold_phaseout_amounts_other[3]

eitc_phase_out_income

Derived

source: 26 USC 32(a)(2)(B)

- name: eitc_phase_out_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: adjusted gross income (or, if greater, the earned income)
            text: adjusted gross income (or, if greater, the earned income)
  versions:
    - effective_from: '2026-01-01'
      formula: max(adjusted_gross_income, earned_income)

eitc_phased_in

Derived

source: 26 USC 32(a)(1)

- name: eitc_phased_in
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              credit percentage of so much of the taxpayer’s earned income for the taxable year as
              does not exceed the earned income amount
            text: >-
              an amount equal to the credit percentage of so much of the taxpayer’s earned income
              for the taxable year as does not exceed the earned income amount
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        if earned_income >= eitc_earned_income_amount: eitc_maximum else: eitc_phase_in_rate *
        min(max(0, earned_income), eitc_earned_income_amount)

eitc_reduction

Derived

source: 26 USC 32(a)(2)(B)

- name: eitc_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              phaseout percentage of so much of the adjusted gross income (or, if greater, the
              earned income) of the taxpayer
            text: >-
              the phaseout percentage of so much of the adjusted gross income (or, if greater, the
              earned income) of the taxpayer for the taxable year as exceeds the phaseout amount
  versions:
    - effective_from: '2026-01-01'
      formula: eitc_phase_out_rate * max(0, eitc_phase_out_income - eitc_phase_out_start)

eitc_before_eligibility

Derived

source: 26 USC 32(a)

- name: eitc_before_eligibility
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              shall not exceed the excess (if any) of the credit percentage of the earned income
              amount, over the phaseout percentage
            text: >-
              shall not exceed the excess (if any) of the credit percentage of the earned income
              amount, over the phaseout percentage
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, min(eitc_phased_in, eitc_maximum - eitc_reduction))

eitc_childless_age_eligible

Derived

source: 26 USC 32(c)(1)(A)(ii)(II)

- name: eitc_childless_age_eligible
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 32(c)(1)(A)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            text: has attained age 25 but not attained age 65 before the close of the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        age >= eitc_childless_minimum_age
        and age < eitc_childless_age_ceiling_exclusive

eitc_demographic_eligible

Derived

source: 26 USC 32(c)(1)(A)-(D), 32(d), 32(e), 32(k)

- name: eitc_demographic_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 32(c)(1)(A)-(D), 32(d), 32(e), 32(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: eligible individual with a qualifying child for the taxable year
            text: >-
              The term “eligible individual” means any individual who has a qualifying child for the
              taxable year, or any other individual who does not have a qualifying child for the
              taxable year, if...
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              eligible individual does not include an individual who claims the benefits of section
              911
            text: >-
              The term “eligible individual” does not include any individual who claims the benefits
              of section 911
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              eligible individual shall not include any individual who is a nonresident alien
              individual
            text: >-
              The term “eligible individual” shall not include any individual who is a nonresident
              alien individual for any portion of the taxable year unless...
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/7703#taxpayer_married_under_general_rule
            output: taxpayer_married_under_general_rule
            hash: sha256:f5985ef078c17b2e45080a53e9f2689633ab3c8664c324f28735bfa0c118db68
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        (
            eitc_child_count > 0
            or (
                childless_taxpayer_principal_place_of_abode_in_united_states_more_than_half_year
                and childless_taxpayer_or_spouse_age_eligible_for_eitc
                and not taxpayer_is_dependent_for_section_151_to_another_taxpayer
            )
        )
        and not taxpayer_is_qualifying_child_of_another_taxpayer
        and not taxpayer_claims_section_911_benefits
        and (
            not taxpayer_is_nonresident_alien_for_any_portion_of_year
            or taxpayer_treated_as_resident_by_section_6013_g_or_h_election
        )
        and (
            filing_status == 1
            or not taxpayer_married_under_general_rule
            or satisfies_eitc_separated_spouse_rules
        )
        and (
            taxable_year_is_full_12_months
            or taxable_year_closed_by_reason_of_taxpayer_death
        )
        and not eitc_disallowance_period_applies
        and not prior_deficiency_denial_without_required_eligibility_information

eitc_identification_requirements_satisfied

Derived

source: 26 USC 32(c)(1)(E), 26 USC 32(m)

- name: eitc_identification_requirements_satisfied
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 32(c)(1)(E), 26 USC 32(m)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: No credit shall be allowed under this section
            text: >-
              No credit shall be allowed under this section to an eligible individual who does not
              include on the return of tax for the taxable year such individual’s taxpayer
              identification number, and if the individual is married, the taxpayer identification
              number of such individual’s spouse.
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              taxpayer identification number means a social security number issued to an individual
              by the Social Security Administration
            text: >-
              a taxpayer identification number means a social security number issued to an
              individual by the Social Security Administration ... on or before the due date
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/7703#taxpayer_married_under_general_rule
            output: taxpayer_married_under_general_rule
            hash: sha256:f5985ef078c17b2e45080a53e9f2689633ab3c8664c324f28735bfa0c118db68
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        taxpayer_includes_required_social_security_number_on_return
        and (
            not taxpayer_married_under_general_rule
            or spouse_includes_required_social_security_number_on_return
        )

eitc_investment_income_eligible

Derived

source: 26 USC 32(i), 32(j)

- name: eitc_investment_income_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 32(i), 32(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:policies/irs/rev-proc-2025-32/earned-income-credit#eitc_maximum_investment_income
            output: eitc_maximum_investment_income
            hash: sha256:299a7bc8a73cfb7dfad5d49fb82fca8fa29bf1b18c09e91180ebc5b3975fad7b
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: No credit shall be allowed under subsection (a) for the taxable year
            text: >-
              No credit shall be allowed under subsection (a) for the taxable year if the aggregate
              amount of disqualified income of the taxpayer for the taxable year exceeds $10,000.
  versions:
    - effective_from: '2026-01-01'
      formula: eitc_relevant_investment_income <= eitc_maximum_investment_income

eitc_allowed

Derived

source: 26 USC 32(a), 32(c)(1)(E), 32(i), 32(k)

- name: eitc_allowed
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 32(a), 32(c)(1)(E), 32(i), 32(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              there shall be allowed as a credit against the tax imposed by this subtitle for the
              taxable year
            text: In the case of an eligible individual, there shall be allowed as a credit...
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: No credit shall be allowed
            text: No credit shall be allowed...
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        eitc_demographic_eligible
        and eitc_identification_requirements_satisfied
        and eitc_investment_income_eligible

eitc

Derived

source: 26 USC 32(a), 32(c)(1)(E), 32(i), 32(k)

- name: eitc
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a), 32(c)(1)(E), 32(i), 32(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: there shall be allowed as a credit
            text: there shall be allowed as a credit ... an amount equal to...
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: No credit shall be allowed
            text: No credit shall be allowed...
  versions:
    - effective_from: '2026-01-01'
      formula: 'if eitc_allowed: eitc_before_eligibility else: 0'

▸citations (5)

References

This rule cites 5 other rules.

26 USC § 152 (c)inferredUS Federal › Statutes › Title 26 › § 152 › (c)
26 USC § 152 (e)inferredUS Federal › Statutes › Title 26 › § 152 › (e)
26 USC § 151inferredUS Federal › Statutes › Title 26 › § 151
26 USC § 152 (e)inferredUS Federal › Statutes › Title 26 › § 152 › (e)
26 USC § 152 (c)(1)(B)inferredUS Federal › Statutes › Title 26 › § 152 › (c)(1)(B)

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us/statute/26/32/c/3 — Qualifying child · Axiom

Qualifying child

3 rules

Official source

graph ↗build calculator ↗

(A) In general The term “qualifying child” means a qualifying child of the taxpayer (as defined in section 152(c), determined without regard to paragraph (1)(D) thereof and section 152(e)).

(C) Place of abode For purposes of subparagraph (A), the requirements of section 152(c)(1)(B) shall be met only if the principal place of abode is in the United States.

in view

Whole section

Encodings · 3

eitc_qualifying_child_base26 USC § 32 (c)(3) · derived

26 USC 32(c)(3), 26 USC 152(c)

name: eitc_qualifying_child_base
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 32(c)(3), 26 USC 152(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/152/c#qualifying_child_relationship
          output: qualifying_child_relationship
          hash: >-
            sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/152/c#abode_fraction_threshold
          output: abode_fraction_threshold
          hash: >-
            sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/152/c#age_requirements_met
          output: age_requirements_met
          hash: >-
            sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/152/c#tiebreaker_treats_individual_as_qualifying_child_of_taxpayer
          output: tiebreaker_treats_individual_as_qualifying_child_of_taxpayer
          hash: >-
            sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/152/c#individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
          output: >-
            individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
          hash: >-
            sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/32
          text: >-
            qualifying child ... as defined in section 152(c), determined
            without regard to paragraph (1)(D) thereof and section 152(e)
versions:
  - effective_from: '2026-01-01'
    formula: >-
      qualifying_child_relationship

      and individual_principal_place_of_abode_with_taxpayer_fraction >
      abode_fraction_threshold

      and age_requirements_met

      and not
      individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund

      and tiebreaker_treats_individual_as_qualifying_child_of_taxpayer

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eitc_qualifying_child26 USC § 32 (c)(3) · derived

26 USC 32(c)(3)

name: eitc_qualifying_child
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 32(c)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/32
          text: >-
            The term “qualifying child” means a qualifying child of the taxpayer
            (as defined in section 152(c), determined without regard to
            paragraph (1)(D) thereof and section 152(e)).
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/32
          text: >-
            The term “qualifying child” shall not include an individual who is
            married as of the close of the taxpayer’s taxable year unless the
            taxpayer is entitled to a deduction under section 151 for such
            taxable year with respect to such individual (or would be so
            entitled but for section 152(e)).
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/32
          text: >-
            A qualifying child shall not be taken into account under subsection
            (b) unless the taxpayer includes the name, age, and TIN of the
            qualifying child on the return of tax for the taxable year.
versions:
  - effective_from: '2026-01-01'
    formula: |-
      eitc_qualifying_child_base
      and qualifying_child_principal_place_of_abode_is_in_united_states
      and qualifying_child_name_age_and_tin_included_on_return
      and (
          not qualifying_child_marital_status_requires_section_151_entitlement
          or taxpayer_entitled_to_section_151_deduction_for_child_or_would_be_but_for_section_152_e
      )

open in graph ↗

eitc_child_count26 USC § 32 (c)(3) · derived

26 USC 32(b)(1), 32(c)(3)

name: eitc_child_count
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: 26 USC 32(b)(1), 32(c)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/32
          excerpt: credit percentage and phaseout percentage table
          text: >-
            In the case of an eligible individual with: 1 qualifying child; 2
            qualifying children; 3 or more qualifying children; No qualifying
            children.
versions:
  - effective_from: '2026-01-01'
    formula: count_where(qualifying_child_of_tax_unit, eitc_qualifying_child)

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▸rulespec code

Shown source

statutes/26/32.yaml

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This encoding covers the parent provision us/statute/26/32; no dedicated encoding exists for this exact provision yet.

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Rules

Data relation qualifying_child_of_tax_unit

#qualifying_child_of_tax_unit

Data Relation

predicate: qualifying_child_of_tax_unit
arity: 2

- name: qualifying_child_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: qualifying_child_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

eitc_phase_in_rates

Parameter

source: 26 USC 32(b)(1)

- name: eitc_phase_in_rates
  kind: parameter
  dtype: Rate
  indexed_by: qualifying_child_count
  source: 26 USC 32(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            table:
              header: credit percentage and phaseout percentage table
              row_key: qualifying child count
              column_key: credit percentage
  versions:
    - effective_from: '2026-01-01'
      values:
        '0': 0.0765
        '1': 0.34
        '2': 0.4
        '3': 0.45

eitc_phase_out_rates

Parameter

source: 26 USC 32(b)(1)

- name: eitc_phase_out_rates
  kind: parameter
  dtype: Rate
  indexed_by: qualifying_child_count
  source: 26 USC 32(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            table:
              header: credit percentage and phaseout percentage table
              row_key: qualifying child count
              column_key: phaseout percentage
  versions:
    - effective_from: '2026-01-01'
      values:
        '0': 0.0765
        '1': 0.1598
        '2': 0.2106
        '3': 0.2106

eitc_childless_minimum_age

Parameter

source: 26 USC 32(c)(1)(A)(ii)(II)

- name: eitc_childless_minimum_age
  kind: parameter
  dtype: Integer
  source: 26 USC 32(c)(1)(A)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/32
            text: has attained age 25 but not attained age 65 before the close of the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: '25'

eitc_childless_age_ceiling_exclusive

Parameter

source: 26 USC 32(c)(1)(A)(ii)(II)

- name: eitc_childless_age_ceiling_exclusive
  kind: parameter
  dtype: Integer
  source: 26 USC 32(c)(1)(A)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/32
            text: has attained age 25 but not attained age 65 before the close of the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: '65'

eitc_qualifying_child_base

Derived

source: 26 USC 32(c)(3), 26 USC 152(c)

- name: eitc_qualifying_child_base
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 32(c)(3), 26 USC 152(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/152/c#qualifying_child_relationship
            output: qualifying_child_relationship
            hash: sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/152/c#abode_fraction_threshold
            output: abode_fraction_threshold
            hash: sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/152/c#age_requirements_met
            output: age_requirements_met
            hash: sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/152/c#tiebreaker_treats_individual_as_qualifying_child_of_taxpayer
            output: tiebreaker_treats_individual_as_qualifying_child_of_taxpayer
            hash: sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:statutes/26/152/c#individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
            output: individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
            hash: sha256:6b4df92c453619173f7c6c8b4f06e38ebb84b63521b2f53c30f49acf7d4d79bb
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/32
            text: >-
              qualifying child ... as defined in section 152(c), determined without regard to
              paragraph (1)(D) thereof and section 152(e)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        qualifying_child_relationship
        and individual_principal_place_of_abode_with_taxpayer_fraction > abode_fraction_threshold
        and age_requirements_met
        and not individual_filed_joint_return_with_spouse_other_than_only_for_claim_of_refund
        and tiebreaker_treats_individual_as_qualifying_child_of_taxpayer

eitc_qualifying_child

Derived

source: 26 USC 32(c)(3)

- name: eitc_qualifying_child
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 32(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/32
            text: >-
              The term “qualifying child” means a qualifying child of the taxpayer (as defined in
              section 152(c), determined without regard to paragraph (1)(D) thereof and section
              152(e)).
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/32
            text: >-
              The term “qualifying child” shall not include an individual who is married as of the
              close of the taxpayer’s taxable year unless the taxpayer is entitled to a deduction
              under section 151 for such taxable year with respect to such individual (or would be
              so entitled but for section 152(e)).
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            text: >-
              A qualifying child shall not be taken into account under subsection (b) unless the
              taxpayer includes the name, age, and TIN of the qualifying child on the return of tax
              for the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        eitc_qualifying_child_base
        and qualifying_child_principal_place_of_abode_is_in_united_states
        and qualifying_child_name_age_and_tin_included_on_return
        and (
            not qualifying_child_marital_status_requires_section_151_entitlement
            or taxpayer_entitled_to_section_151_deduction_for_child_or_would_be_but_for_section_152_e
        )

eitc_child_count

Derived

source: 26 USC 32(b)(1), 32(c)(3)

- name: eitc_child_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 32(b)(1), 32(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            text: >-
              In the case of an eligible individual with: 1 qualifying child; 2 qualifying children;
              3 or more qualifying children; No qualifying children.
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(qualifying_child_of_tax_unit, eitc_qualifying_child)

eitc_capped_child_count

Derived

source: 26 USC 32(b)(1)

- name: eitc_capped_child_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 32(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            table:
              header: credit percentage and phaseout percentage table
              row: 3 or more qualifying children
              column: credit percentage and phaseout percentage
  versions:
    - effective_from: '2026-01-01'
      formula: min(eitc_child_count, 3)

eitc_phase_in_rate

Derived

source: 26 USC 32(b)(1)

- name: eitc_phase_in_rate
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 32(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            table:
              header: credit percentage and phaseout percentage table
              row_key: qualifying child count
              column_key: credit percentage
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        match eitc_capped_child_count:
            0 => eitc_phase_in_rates[0]
            1 => eitc_phase_in_rates[1]
            2 => eitc_phase_in_rates[2]
            3 => eitc_phase_in_rates[3]

eitc_phase_out_rate

Derived

source: 26 USC 32(b)(1)

- name: eitc_phase_out_rate
  kind: derived
  entity: TaxUnit
  dtype: Rate
  period: Year
  source: 26 USC 32(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter_table
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage and phaseout percentage table
            table:
              header: credit percentage and phaseout percentage table
              row_key: qualifying child count
              column_key: phaseout percentage
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        match eitc_capped_child_count:
            0 => eitc_phase_out_rates[0]
            1 => eitc_phase_out_rates[1]
            2 => eitc_phase_out_rates[2]
            3 => eitc_phase_out_rates[3]

eitc_earned_income_amount

Derived

source: 26 USC 32(b)(2), 32(j)

- name: eitc_earned_income_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(b)(2), 32(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:policies/irs/rev-proc-2025-32/earned-income-credit#eitc_earned_income_amounts
            output: eitc_earned_income_amounts
            hash: sha256:299a7bc8a73cfb7dfad5d49fb82fca8fa29bf1b18c09e91180ebc5b3975fad7b
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: dollar amounts in subsections (b)(2) and (i)(1) shall be increased
            text: each of the dollar amounts in subsections (b)(2) and (i)(1) shall be increased
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        match eitc_capped_child_count:
            0 => eitc_earned_income_amounts[0]
            1 => eitc_earned_income_amounts[1]
            2 => eitc_earned_income_amounts[2]
            3 => eitc_earned_income_amounts[3]

eitc_maximum

Derived

source: 26 USC 32(a)(2)(A), 32(b)(1), 32(b)(2)

- name: eitc_maximum
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a)(2)(A), 32(b)(1), 32(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:policies/irs/rev-proc-2025-32/earned-income-credit#eitc_maximum_credit_amounts
            output: eitc_maximum_credit_amounts
            hash: sha256:299a7bc8a73cfb7dfad5d49fb82fca8fa29bf1b18c09e91180ebc5b3975fad7b
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: credit percentage of the earned income amount
            text: the credit percentage of the earned income amount
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        match eitc_capped_child_count:
            0 => eitc_maximum_credit_amounts[0]
            1 => eitc_maximum_credit_amounts[1]
            2 => eitc_maximum_credit_amounts[2]
            3 => eitc_maximum_credit_amounts[3]

eitc_phase_out_start

Derived

source: 26 USC 32(b)(2), 32(j)

- name: eitc_phase_out_start
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(b)(2), 32(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:policies/irs/rev-proc-2025-32/earned-income-credit#eitc_threshold_phaseout_amounts_joint
            output: eitc_threshold_phaseout_amounts_joint
            hash: sha256:299a7bc8a73cfb7dfad5d49fb82fca8fa29bf1b18c09e91180ebc5b3975fad7b
        - path: versions[0].formula
          kind: import
          import:
            target: >-
              us:policies/irs/rev-proc-2025-32/earned-income-credit#eitc_threshold_phaseout_amounts_other
            output: eitc_threshold_phaseout_amounts_other
            hash: sha256:299a7bc8a73cfb7dfad5d49fb82fca8fa29bf1b18c09e91180ebc5b3975fad7b
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: phaseout amount determined under subparagraph (A) shall be increased by $5,000
            text: >-
              In the case of a joint return filed by an eligible individual and such individual’s
              spouse, the phaseout amount determined under subparagraph (A) shall be increased by
              $5,000.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            match eitc_capped_child_count:
                0 => eitc_threshold_phaseout_amounts_joint[0]
                1 => eitc_threshold_phaseout_amounts_joint[1]
                2 => eitc_threshold_phaseout_amounts_joint[2]
                3 => eitc_threshold_phaseout_amounts_joint[3]
        else:
            match eitc_capped_child_count:
                0 => eitc_threshold_phaseout_amounts_other[0]
                1 => eitc_threshold_phaseout_amounts_other[1]
                2 => eitc_threshold_phaseout_amounts_other[2]
                3 => eitc_threshold_phaseout_amounts_other[3]

eitc_phase_out_income

Derived

source: 26 USC 32(a)(2)(B)

- name: eitc_phase_out_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: adjusted gross income (or, if greater, the earned income)
            text: adjusted gross income (or, if greater, the earned income)
  versions:
    - effective_from: '2026-01-01'
      formula: max(adjusted_gross_income, earned_income)

eitc_phased_in

Derived

source: 26 USC 32(a)(1)

- name: eitc_phased_in
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              credit percentage of so much of the taxpayer’s earned income for the taxable year as
              does not exceed the earned income amount
            text: >-
              an amount equal to the credit percentage of so much of the taxpayer’s earned income
              for the taxable year as does not exceed the earned income amount
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        if earned_income >= eitc_earned_income_amount: eitc_maximum else: eitc_phase_in_rate *
        min(max(0, earned_income), eitc_earned_income_amount)

eitc_reduction

Derived

source: 26 USC 32(a)(2)(B)

- name: eitc_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              phaseout percentage of so much of the adjusted gross income (or, if greater, the
              earned income) of the taxpayer
            text: >-
              the phaseout percentage of so much of the adjusted gross income (or, if greater, the
              earned income) of the taxpayer for the taxable year as exceeds the phaseout amount
  versions:
    - effective_from: '2026-01-01'
      formula: eitc_phase_out_rate * max(0, eitc_phase_out_income - eitc_phase_out_start)

eitc_before_eligibility

Derived

source: 26 USC 32(a)

- name: eitc_before_eligibility
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              shall not exceed the excess (if any) of the credit percentage of the earned income
              amount, over the phaseout percentage
            text: >-
              shall not exceed the excess (if any) of the credit percentage of the earned income
              amount, over the phaseout percentage
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, min(eitc_phased_in, eitc_maximum - eitc_reduction))

eitc_childless_age_eligible

Derived

source: 26 USC 32(c)(1)(A)(ii)(II)

- name: eitc_childless_age_eligible
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 32(c)(1)(A)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            text: has attained age 25 but not attained age 65 before the close of the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        age >= eitc_childless_minimum_age
        and age < eitc_childless_age_ceiling_exclusive

eitc_demographic_eligible

Derived

source: 26 USC 32(c)(1)(A)-(D), 32(d), 32(e), 32(k)

- name: eitc_demographic_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 32(c)(1)(A)-(D), 32(d), 32(e), 32(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: eligible individual with a qualifying child for the taxable year
            text: >-
              The term “eligible individual” means any individual who has a qualifying child for the
              taxable year, or any other individual who does not have a qualifying child for the
              taxable year, if...
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              eligible individual does not include an individual who claims the benefits of section
              911
            text: >-
              The term “eligible individual” does not include any individual who claims the benefits
              of section 911
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              eligible individual shall not include any individual who is a nonresident alien
              individual
            text: >-
              The term “eligible individual” shall not include any individual who is a nonresident
              alien individual for any portion of the taxable year unless...
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/7703#taxpayer_married_under_general_rule
            output: taxpayer_married_under_general_rule
            hash: sha256:f5985ef078c17b2e45080a53e9f2689633ab3c8664c324f28735bfa0c118db68
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        (
            eitc_child_count > 0
            or (
                childless_taxpayer_principal_place_of_abode_in_united_states_more_than_half_year
                and childless_taxpayer_or_spouse_age_eligible_for_eitc
                and not taxpayer_is_dependent_for_section_151_to_another_taxpayer
            )
        )
        and not taxpayer_is_qualifying_child_of_another_taxpayer
        and not taxpayer_claims_section_911_benefits
        and (
            not taxpayer_is_nonresident_alien_for_any_portion_of_year
            or taxpayer_treated_as_resident_by_section_6013_g_or_h_election
        )
        and (
            filing_status == 1
            or not taxpayer_married_under_general_rule
            or satisfies_eitc_separated_spouse_rules
        )
        and (
            taxable_year_is_full_12_months
            or taxable_year_closed_by_reason_of_taxpayer_death
        )
        and not eitc_disallowance_period_applies
        and not prior_deficiency_denial_without_required_eligibility_information

eitc_identification_requirements_satisfied

Derived

source: 26 USC 32(c)(1)(E), 26 USC 32(m)

- name: eitc_identification_requirements_satisfied
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 32(c)(1)(E), 26 USC 32(m)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: No credit shall be allowed under this section
            text: >-
              No credit shall be allowed under this section to an eligible individual who does not
              include on the return of tax for the taxable year such individual’s taxpayer
              identification number, and if the individual is married, the taxpayer identification
              number of such individual’s spouse.
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              taxpayer identification number means a social security number issued to an individual
              by the Social Security Administration
            text: >-
              a taxpayer identification number means a social security number issued to an
              individual by the Social Security Administration ... on or before the due date
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/7703#taxpayer_married_under_general_rule
            output: taxpayer_married_under_general_rule
            hash: sha256:f5985ef078c17b2e45080a53e9f2689633ab3c8664c324f28735bfa0c118db68
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        taxpayer_includes_required_social_security_number_on_return
        and (
            not taxpayer_married_under_general_rule
            or spouse_includes_required_social_security_number_on_return
        )

eitc_investment_income_eligible

Derived

source: 26 USC 32(i), 32(j)

- name: eitc_investment_income_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 32(i), 32(j)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:policies/irs/rev-proc-2025-32/earned-income-credit#eitc_maximum_investment_income
            output: eitc_maximum_investment_income
            hash: sha256:299a7bc8a73cfb7dfad5d49fb82fca8fa29bf1b18c09e91180ebc5b3975fad7b
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: No credit shall be allowed under subsection (a) for the taxable year
            text: >-
              No credit shall be allowed under subsection (a) for the taxable year if the aggregate
              amount of disqualified income of the taxpayer for the taxable year exceeds $10,000.
  versions:
    - effective_from: '2026-01-01'
      formula: eitc_relevant_investment_income <= eitc_maximum_investment_income

eitc_allowed

Derived

source: 26 USC 32(a), 32(c)(1)(E), 32(i), 32(k)

- name: eitc_allowed
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 32(a), 32(c)(1)(E), 32(i), 32(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: >-
              there shall be allowed as a credit against the tax imposed by this subtitle for the
              taxable year
            text: In the case of an eligible individual, there shall be allowed as a credit...
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: No credit shall be allowed
            text: No credit shall be allowed...
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        eitc_demographic_eligible
        and eitc_identification_requirements_satisfied
        and eitc_investment_income_eligible

eitc

Derived

source: 26 USC 32(a), 32(c)(1)(E), 32(i), 32(k)

- name: eitc
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 32(a), 32(c)(1)(E), 32(i), 32(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: there shall be allowed as a credit
            text: there shall be allowed as a credit ... an amount equal to...
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/32
            excerpt: No credit shall be allowed
            text: No credit shall be allowed...
  versions:
    - effective_from: '2026-01-01'
      formula: 'if eitc_allowed: eitc_before_eligibility else: 0'

▸citations (5)

References

This rule cites 5 other rules.

26 USC § 152 (c)inferredUS Federal › Statutes › Title 26 › § 152 › (c)
26 USC § 152 (e)inferredUS Federal › Statutes › Title 26 › § 152 › (e)
26 USC § 151inferredUS Federal › Statutes › Title 26 › § 151
26 USC § 152 (e)inferredUS Federal › Statutes › Title 26 › § 152 › (e)
26 USC § 152 (c)(1)(B)inferredUS Federal › Statutes › Title 26 › § 152 › (c)(1)(B)