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previous pagePrevious Page: Instructions for Form 1040, U.S. Individual Income Tax Return - Lines 64a and 64b— Earned Income Credit (EIC)
next pageNext Page: Instructions for Form 1040, U.S. Individual Income Tax Return - Refund
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions
taxmap/instr/i1040gi-016.htm#TXMP2cc0cee4
taxmap/instr/i1040gi-016.htm#TXMP4eb721ae
Woksheet A-Earned Income Credit (EIC)  Text DescriptionWoksheet A-Earned Income Credit (EIC)   
taxmap/instr/i1040gi-016.htm#TXMP061894c2
taxmap/instr/i1040gi-016.htm#TXMP21f7c3c1
Woksheet B-Earned Income Credit (EIC)  Text DescriptionWoksheet B-Earned Income Credit (EIC)   
taxmap/instr/i1040gi-016.htm#TXMP6f815c40
taxmap/instr/i1040gi-016.htm#TXMP56f0f357
Woksheet B (continued)-Earned Income Credit (EIC)  Text DescriptionWoksheet B (continued)-Earned Income Credit (EIC)   
2008 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
1. To find your credit, read down the "At least - But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.
 And your filing status is–
If the amount you are looking up from the worksheet is–Single, head of household, or qualifying widow(er) and you have–
Married filing jointly and you have–
 No childrenOne childTwo childrenNo childrenOne childTwo children
At leastBut less thanYour credit is–Your credit is–
$1$50$2$9$10$2$9$10
501006263062630
100150104350104350
150200136070136070
200250177790177790
25030021941102194110
3003502511113025111130
3504002912815029128150
4004503314517033145170
4505003616219036162190
5005504017921040179210
5506004419623044196230
6006504821325048213250
6507005223027052230270
7007505524729055247290
7508005926431059264310
8008506328133063281330
8509006729835067298350
9009507131537071315370
9501,0007533239075332390
1,0001,0507834941078349410
1,0501,1008236643082366430
1,1001,1508638345086383450
1,1501,2009040047090400470
1,2001,2509441749094417490
1,2501,3009843451098434510
1,3001,350101451530101451530
1,3501,400105468550105468550
1,4001,450109485570109485570
1,4501,500113502590113502590
1,5001,550117519610117519610
1,5501,600120536630120536630
1,6001,650124553650124553650
1,6501,700128570670128570670
1,7001,750132587690132587690
1,7501,800136604710136604710
1,8001,850140621730140621730
1,8501,900143638750143638750
1,9001,950147655770147655770
1,9502,000151672790151672790
2,0002,050155689810155689810
2,0502,100159706830159706830
2,1002,150163723850163723850
2,1502,200166740870166740870
2,2002,250170757890170757890
2,2502,300174774910174774910
2,3002,350178791930178791930
2,3502,400182808950182808950
2,4002,450186825970186825970
2,4502,500189842990189842990
2,5002,5501938591,0101938591,010
2,5502,6001978761,0301978761,030
2,6002,6502018931,0502018931,050
2,6502,7002059101,0702059101,070
2,7002,7502089271,0902089271,090
2,7502,8002129441,1102129441,110
2,8002,8502169611,1302169611,130
2,8502,9002209781,1502209781,150
2,9002,9502249951,1702249951,170
2,9503,0002281,0121,1902281,0121,190
3,0003,0502311,0291,2102311,0291,210
3,0503,1002351,0461,2302351,0461,230
3,1003,1502391,0631,2502391,0631,250
3,1503,2002431,0801,2702431,0801,270
3,2003,2502471,0971,2902471,0971,290
3,2503,3002511,1141,3102511,1141,310
3,3003,3502541,1311,3302541,1311,330
3,3503,4002581,1481,3502581,1481,350
3,4003,4502621,1651,3702621,1651,370
3,4503,5002661,1821,3902661,1821,390
3,5003,5502701,1991,4102701,1991,410
3,5503,6002731,2161,4302731,2161,430
3,6003,6502771,2331,4502771,2331,450
3,6503,7002811,2501,4702811,2501,470
3,7003,7502851,2671,4902851,2671,490
3,7503,8002891,2841,5102891,2841,510
3,8003,8502931,3011,5302931,3011,530
3,8503,9002961,3181,5502961,3181,550
3,9003,9503001,3351,5703001,3351,570
3,9504,0003041,3521,5903041,3521,590
4,0004,0503081,3691,6103081,3691,610
4,0504,1003121,3861,6303121,3861,630
4,1004,1503161,4031,6503161,4031,650
4,1504,2003191,4201,6703191,4201,670
4,2004,2503231,4371,6903231,4371,690
4,2504,3003271,4541,7103271,4541,710
4,3004,3503311,4711,7303311,4711,730
4,3504,4003351,4881,7503351,4881,750
4,4004,4503391,5051,7703391,5051,770
4,4504,5003421,5221,7903421,5221,790
4,5004,5503461,5391,8103461,5391,810
4,5504,6003501,5561,8303501,5561,830
4,6004,6503541,5731,8503541,5731,850
4,6504,7003581,5901,8703581,5901,870
4,7004,7503611,6071,8903611,6071,890
4,7504,8003651,6241,9103651,6241,910
4,8004,8503691,6411,9303691,6411,930
4,8504,9003731,6581,9503731,6581,950
4,9004,9503771,6751,9703771,6751,970
4,9505,0003811,6921,9903811,6921,990
5,0005,0503841,7092,0103841,7092,010
5,0505,1003881,7262,0303881,7262,030
5,1005,1503921,7432,0503921,7432,050
5,1505,2003961,7602,0703961,7602,070
5,2005,2504001,7772,0904001,7772,090
5,2505,3004041,7942,1104041,7942,110
5,3005,3504071,8112,1304071,8112,130
5,3505,4004111,8282,1504111,8282,150
5,4005,4504151,8452,1704151,8452,170
5,4505,5004191,8622,1904191,8622,190
5,5005,5504231,8792,2104231,8792,210
5,5505,6004261,8962,2304261,8962,230
5,6005,6504301,9132,2504301,9132,250
5,6505,7004341,9302,2704341,9302,270
5,7005,7504381,9472,2904381,9472,290
5,7505,8004381,9642,3104381,9642,310
5,8005,8504381,9812,3304381,9812,330
5,8505,9004381,9982,3504381,9982,350
5,9005,9504382,0152,3704382,0152,370
5,9506,0004382,0322,3904382,0322,390
6,0006,0504382,0492,4104382,0492,410
6,0506,1004382,0662,4304382,0662,430
6,1006,1504382,0832,4504382,0832,450
6,1506,2004382,1002,4704382,1002,470
6,2006,2504382,1172,4904382,1172,490
6,2506,3004382,1342,5104382,1342,510
6,3006,3504382,1512,5304382,1512,530
6,3506,4004382,1682,5504382,1682,550
6,4006,4504382,1852,5704382,1852,570
6,4506,5004382,2022,5904382,2022,590
6,5006,5504382,2192,6104382,2192,610
6,5506,6004382,2362,6304382,2362,630
6,6006,6504382,2532,6504382,2532,650
6,6506,7004382,2702,6704382,2702,670
6,7006,7504382,2872,6904382,2872,690
6,7506,8004382,3042,7104382,3042,710
6,8006,8504382,3212,7304382,3212,730
6,8506,9004382,3382,7504382,3382,750
6,9006,9504382,3552,7704382,3552,770
6,9507,0004382,3722,7904382,3722,790
7,0007,0504382,3892,8104382,3892,810
7,0507,1004382,4062,8304382,4062,830
7,1007,1504382,4232,8504382,4232,850
7,1507,2004382,4402,8704382,4402,870
7,2007,2504332,4572,8904382,4572,890
7,2507,3004292,4742,9104382,4742,910
7,3007,3504252,4912,9304382,4912,930
7,3507,4004212,5082,9504382,5082,950
7,4007,4504172,5252,9704382,5252,970
7,4507,5004132,5422,9904382,5422,990
7,5007,5504102,5593,0104382,5593,010
7,5507,6004062,5763,0304382,5763,030
7,6007,6504022,5933,0504382,5933,050
7,6507,7003982,6103,0704382,6103,070
7,7007,7503942,6273,0904382,6273,090
7,7507,8003912,6443,1104382,6443,110
7,8007,8503872,6613,1304382,6613,130
7,8507,9003832,6783,1504382,6783,150
7,9007,9503792,6953,1704382,6953,170
7,9508,0003752,7123,1904382,7123,190
8,0008,0503712,7293,2104382,7293,210
8,0508,1003682,7463,2304382,7463,230
8,1008,1503642,7633,2504382,7633,250
8,1508,2003602,7803,2704382,7803,270
8,2008,2503562,7973,2904382,7973,290
8,2508,3003522,8143,3104382,8143,310
8,3008,3503482,8313,3304382,8313,330
8,3508,4003452,8483,3504382,8483,350
8,4008,4503412,8653,3704382,8653,370
8,4508,5003372,8823,3904382,8823,390
8,5008,5503332,8993,4104382,8993,410
8,5508,6003292,9173,4304382,9173,430
8,6008,6503262,9173,4504382,9173,450
8,6508,7003222,9173,4704382,9173,470
8,7008,7503182,9173,4904382,9173,490
8,7508,8003142,9173,5104382,9173,510
8,8008,8503102,9173,5304382,9173,530
8,8508,9003062,9173,5504382,9173,550
8,9008,9503032,9173,5704382,9173,570
8,9509,0002992,9173,5904382,9173,590
9,0009,0502952,9173,6104382,9173,610
9,0509,1002912,9173,6304382,9173,630
9,1009,1502872,9173,6504382,9173,650
9,1509,2002832,9173,6704382,9173,670
9,2009,2502802,9173,6904382,9173,690
9,2509,3002762,9173,7104382,9173,710
9,3009,3502722,9173,7304382,9173,730
9,3509,4002682,9173,7504382,9173,750
9,4009,4502642,9173,7704382,9173,770
9,4509,5002602,9173,7904382,9173,790
9,5009,5502572,9173,8104382,9173,810
9,5509,6002532,9173,8304382,9173,830
9,6009,6502492,9173,8504382,9173,850
9,6509,7002452,9173,8704382,9173,870
9,7009,7502412,9173,8904382,9173,890
9,7509,8002382,9173,9104382,9173,910
9,8009,8502342,9173,9304382,9173,930
9,8509,9002302,9173,9504382,9173,950
9,9009,9502262,9173,9704382,9173,970
9,95010,0002222,9173,9904382,9173,990
10,00010,0502182,9174,0104382,9174,010
10,05010,1002152,9174,0304382,9174,030
10,10010,1502112,9174,0504382,9174,050
10,15010,2002072,9174,0704382,9174,070
10,20010,2502032,9174,0904332,9174,090
10,25010,3001992,9174,1104292,9174,110
10,30010,3501952,9174,1304252,9174,130
10,35010,4001922,9174,1504212,9174,150
10,40010,4501882,9174,1704172,9174,170
10,45010,5001842,9174,1904132,9174,190
10,50010,5501802,9174,2104102,9174,210
10,55010,6001762,9174,2304062,9174,230
10,60010,6501732,9174,2504022,9174,250
10,65010,7001692,9174,2703982,9174,270
10,70010,7501652,9174,2903942,9174,290
10,75010,8001612,9174,3103912,9174,310
10,80010,8501572,9174,3303872,9174,330
10,85010,9001532,9174,3503832,9174,350
10,90010,9501502,9174,3703792,9174,370
10,95011,0001462,9174,3903752,9174,390
11,00011,0501422,9174,4103712,9174,410
11,05011,1001382,9174,4303682,9174,430
11,10011,1501342,9174,4503642,9174,450
11,15011,2001302,9174,4703602,9174,470
11,20011,2501272,9174,4903562,9174,490
11,25011,3001232,9174,5103522,9174,510
11,30011,3501192,9174,5303482,9174,530
11,35011,4001152,9174,5503452,9174,550
11,40011,4501112,9174,5703412,9174,570
11,45011,5001072,9174,5903372,9174,590
11,50011,5501042,9174,6103332,9174,610
11,55011,6001002,9174,6303292,9174,630
11,60011,650962,9174,6503262,9174,650
11,65011,700922,9174,6703222,9174,670
11,70011,750882,9174,6903182,9174,690
11,75011,800852,9174,7103142,9174,710
11,80011,850812,9174,7303102,9174,730
11,85011,900772,9174,7503062,9174,750
11,90011,950732,9174,7703032,9174,770
11,95012,000692,9174,7902992,9174,790
12,00012,050652,9174,8102952,9174,810
12,05012,100622,9174,8242912,9174,824
12,10012,150582,9174,8242872,9174,824
12,15012,200542,9174,8242832,9174,824
12,20012,250502,9174,8242802,9174,824
12,25012,300462,9174,8242762,9174,824
12,30012,350422,9174,8242722,9174,824
12,35012,400392,9174,8242682,9174,824
12,40012,450352,9174,8242642,9174,824
12,45012,500312,9174,8242602,9174,824
12,50012,550272,9174,8242572,9174,824
12,55012,600232,9174,8242532,9174,824
12,60012,650202,9174,8242492,9174,824
12,65012,700162,9174,8242452,9174,824
12,70012,750122,9174,8242412,9174,824
12,75012,80082,9174,8242382,9174,824
12,80012,85042,9174,8242342,9174,824
12,85012,900*2,9174,8242302,9174,824
12,90012,95002,9174,8242262,9174,824
12,95013,00002,9174,8242222,9174,824
13,00013,05002,9174,8242182,9174,824
13,05013,10002,9174,8242152,9174,824
13,10013,15002,9174,8242112,9174,824
13,15013,20002,9174,8242072,9174,824
13,20013,25002,9174,8242032,9174,824
13,25013,30002,9174,8241992,9174,824
13,30013,35002,9174,8241952,9174,824
13,35013,40002,9174,8241922,9174,824
13,40013,45002,9174,8241882,9174,824
13,45013,50002,9174,8241842,9174,824
13,50013,55002,9174,8241802,9174,824
13,55013,60002,9174,8241762,9174,824
13,60013,65002,9174,8241732,9174,824
13,65013,70002,9174,8241692,9174,824
13,70013,75002,9174,8241652,9174,824
13,75013,80002,9174,8241612,9174,824
13,80013,85002,9174,8241572,9174,824
13,85013,90002,9174,8241532,9174,824
13,90013,95002,9174,8241502,9174,824
13,95014,00002,9174,8241462,9174,824
14,00014,05002,9174,8241422,9174,824
14,05014,10002,9174,8241382,9174,824
14,10014,15002,9174,8241342,9174,824
14,15014,20002,9174,8241302,9174,824
14,20014,25002,9174,8241272,9174,824
14,25014,30002,9174,8241232,9174,824
14,30014,35002,9174,8241192,9174,824
14,35014,40002,9174,8241152,9174,824
14,40014,45002,9174,8241112,9174,824
14,45014,50002,9174,8241072,9174,824
14,50014,55002,9174,8241042,9174,824
14,55014,60002,9174,8241002,9174,824
14,60014,65002,9174,824962,9174,824
14,65014,70002,9174,824922,9174,824
14,70014,75002,9174,824882,9174,824
14,75014,80002,9174,824852,9174,824
14,80014,85002,9174,824812,9174,824
14,85014,90002,9174,824772,9174,824
14,90014,95002,9174,824732,9174,824
14,95015,00002,9174,824692,9174,824
15,00015,05002,9174,824652,9174,824
15,05015,10002,9174,824622,9174,824
15,10015,15002,9174,824582,9174,824
15,15015,20002,9174,824542,9174,824
15,20015,25002,9174,824502,9174,824
15,25015,30002,9174,824462,9174,824
15,30015,35002,9174,824422,9174,824
15,35015,40002,9174,824392,9174,824
15,40015,45002,9174,824352,9174,824
15,45015,50002,9174,824312,9174,824
15,50015,55002,9174,824272,9174,824
15,55015,60002,9174,824232,9174,824
15,60015,65002,9174,824202,9174,824
15,65015,70002,9174,824162,9174,824
15,70015,75002,9174,824122,9174,824
15,75015,80002,9124,81782,9174,824
15,80015,85002,9044,80642,9174,824
15,85015,90002,8964,796* 2,9174,824
15,90015,95002,8884,78502,9174,824
15,95016,00002,8804,77502,9174,824
16,00016,05002,8724,76402,9174,824
16,05016,10002,8644,75302,9174,824
16,10016,15002,8564,74302,9174,824
16,15016,20002,8484,73202,9174,824
16,20016,25002,8404,72202,9174,824
16,25016,30002,8324,71102,9174,824
16,30016,35002,8244,70102,9174,824
16,35016,40002,8164,69002,9174,824
16,40016,45002,8084,68002,9174,824
16,45016,50002,8004,66902,9174,824
16,50016,55002,7924,65902,9174,824
16,55016,60002,7844,64802,9174,824
16,60016,65002,7764,63802,9174,824
16,65016,70002,7684,62702,9174,824
16,70016,75002,7604,61702,9174,824
16,75016,80002,7524,60602,9174,824
16,80016,85002,7444,59502,9174,824
16,85016,90002,7364,58502,9174,824
16,90016,95002,7284,57402,9174,824
16,95017,00002,7204,56402,9174,824
17,00017,05002,7124,55302,9174,824
17,05017,10002,7044,54302,9174,824
17,10017,15002,6964,53202,9174,824
17,15017,20002,6884,52202,9174,824
17,20017,25002,6804,51102,9174,824
17,25017,30002,6724,50102,9174,824
17,30017,35002,6644,49002,9174,824
17,35017,40002,6564,48002,9174,824
17,40017,45002,6484,46902,9174,824
17,45017,50002,6404,45902,9174,824
17,50017,55002,6324,44802,9174,824
17,55017,60002,6244,43802,9174,824
17,60017,65002,6164,42702,9174,824
17,65017,70002,6084,41602,9174,824
17,70017,75002,6004,40602,9174,824
17,75017,80002,5924,39502,9174,824
17,80017,85002,5844,38502,9174,824
17,85017,90002,5764,37402,9174,824
17,90017,95002,5684,36402,9174,824
17,95018,00002,5604,35302,9174,824
18,00018,05002,5524,34302,9174,824
18,05018,10002,5444,33202,9174,824
18,10018,15002,5364,32202,9174,824
18,15018,20002,5284,31102,9174,824
18,20018,25002,5204,30102,9174,824
18,25018,30002,5124,29002,9174,824
18,30018,35002,5044,28002,9174,824
18,35018,40002,4964,26902,9174,824
18,40018,45002,4884,25902,9174,824
18,45018,50002,4804,24802,9174,824
18,50018,55002,4724,23702,9174,824
18,55018,60002,4644,22702,9174,824
18,60018,65002,4564,21602,9174,824
18,65018,70002,4484,20602,9174,824
18,70018,75002,4404,19502,9174,824
18,75018,80002,4324,18502,9124,817
18,80018,85002,4244,17402,9044,806
18,85018,90002,4164,16402,8964,796
18,90018,95002,4084,15302,8884,785
18,95019,00002,4004,14302,8804,775
19,00019,05002,3924,13202,8724,764
19,05019,10002,3844,12202,8644,753
19,10019,15002,3764,11102,8564,743
19,15019,20002,3684,10102,8484,732
19,20019,25002,3604,09002,8404,722
19,25019,30002,3524,08002,8324,711
19,30019,35002,3444,06902,8244,701
19,35019,40002,3364,05802,8164,690
19,40019,45002,3284,04802,8084,680
19,45019,50002,3204,03702,8004,669
19,50019,55002,3124,02702,7924,659
19,55019,60002,3044,01602,7844,648
19,60019,65002,2964,00602,7764,638
19,65019,70002,2883,99502,7684,627
19,70019,75002,2803,98502,7604,617
19,75019,80002,2723,97402,7524,606
19,80019,85002,2643,96402,7444,595
19,85019,90002,2563,95302,7364,585
19,90019,95002,2483,94302,7284,574
19,95020,00002,2403,93202,7204,564
20,00020,05002,2323,92202,7124,553
20,05020,10002,2243,91102,7044,543
20,10020,15002,2163,90102,6964,532
20,15020,20002,2083,89002,6884,522
20,20020,25002,2003,87902,6804,511
20,25020,30002,1933,86902,6724,501
20,30020,35002,1853,85802,6644,490
20,35020,40002,1773,84802,6564,480
20,40020,45002,1693,83702,6484,469
20,45020,50002,1613,82702,6404,459
20,50020,55002,1533,81602,6324,448
20,55020,60002,1453,80602,6244,438
20,60020,65002,1373,79502,6164,427
20,65020,70002,1293,78502,6084,416
20,70020,75002,1213,77402,6004,406
20,75020,80002,1133,76402,5924,395
20,80020,85002,1053,75302,5844,385
20,85020,90002,0973,74302,5764,374
20,90020,95002,0893,73202,5684,364
20,95021,00002,0813,72202,5604,353
21,00021,05002,0733,71102,5524,343
21,05021,10002,0653,70002,5444,332
21,10021,15002,0573,69002,5364,322
21,15021,20002,0493,67902,5284,311
21,20021,25002,0413,66902,5204,301
21,25021,30002,0333,65802,5124,290
21,30021,35002,0253,64802,5044,280
21,35021,40002,0173,63702,4964,269
21,40021,45002,0093,62702,4884,259
21,45021,50002,0013,61602,4804,248
21,50021,55001,9933,60602,4724,237
21,55021,60001,9853,59502,4644,227
21,60021,65001,9773,58502,4564,216
21,65021,70001,9693,57402,4484,206
21,70021,75001,9613,56402,4404,195
21,75021,80001,9533,55302,4324,185
21,80021,85001,9453,54202,4244,174
21,85021,90001,9373,53202,4164,164
21,90021,95001,9293,52102,4084,153
21,95022,00001,9213,51102,4004,143
22,00022,05001,9133,50002,3924,132
22,05022,10001,9053,49002,3844,122
22,10022,15001,8973,47902,3764,111
22,15022,20001,8893,46902,3684,101
22,20022,25001,8813,45802,3604,090
22,25022,30001,8733,44802,3524,080
22,30022,35001,8653,43702,3444,069
22,35022,40001,8573,42702,3364,058
22,40022,45001,8493,41602,3284,048
22,45022,50001,8413,40602,3204,037
22,50022,55001,8333,39502,3124,027
22,55022,60001,8253,38502,3044,016
22,60022,65001,8173,37402,2964,006
22,65022,70001,8093,36302,2883,995
22,70022,75001,8013,35302,2803,985
22,75022,80001,7933,34202,2723,974
22,80022,85001,7853,33202,2643,964
22,85022,90001,7773,32102,2563,953
22,90022,95001,7693,31102,2483,943
22,95023,00001,7613,30002,2403,932
23,00023,05001,7533,29002,2323,922
23,05023,10001,7453,27902,2243,911
23,10023,15001,7373,26902,2163,901
23,15023,20001,7293,25802,2083,890
23,20023,25001,7213,24802,2003,879
23,25023,30001,7133,23702,1933,869
23,30023,35001,7053,22702,1853,858
23,35023,40001,6973,21602,1773,848
23,40023,45001,6893,20602,1693,837
23,45023,50001,6813,19502,1613,827
23,50023,55001,6733,18402,1533,816
23,55023,60001,6653,17402,1453,806
23,60023,65001,6573,16302,1373,795
23,65023,70001,6493,15302,1293,785
23,70023,75001,6413,14202,1213,774
23,75023,80001,6333,13202,1133,764
23,80023,85001,6253,12102,1053,753
23,85023,90001,6173,11102,0973,743
23,90023,95001,6093,10002,0893,732
23,95024,00001,6013,09002,0813,722
24,00024,05001,5933,07902,0733,711
24,05024,10001,5853,06902,0653,700
24,10024,15001,5773,05802,0573,690
24,15024,20001,5693,04802,0493,679
24,20024,25001,5613,03702,0413,669
24,25024,30001,5533,02702,0333,658
24,30024,35001,5453,01602,0253,648
24,35024,40001,5373,00502,0173,637
24,40024,45001,5292,99502,0093,627
24,45024,50001,5212,98402,0013,616
24,50024,55001,5132,97401,9933,606
24,55024,60001,5052,96301,9853,595
24,60024,65001,4972,95301,9773,585
24,65024,70001,4892,94201,9693,574
24,70024,75001,4812,93201,9613,564
24,75024,80001,4732,92101,9533,553
24,80024,85001,4652,91101,9453,542
24,85024,90001,4572,90001,9373,532
24,90024,95001,4492,89001,9293,521
24,95025,00001,4412,87901,9213,511
25,00025,05001,4332,86901,9133,500
25,05025,10001,4252,85801,9053,490
25,10025,15001,4172,84801,8973,479
25,15025,20001,4092,83701,8893,469
25,20025,25001,4012,82601,8813,458
25,25025,30001,3942,81601,8733,448
25,30025,35001,3862,80501,8653,437
25,35025,40001,3782,79501,8573,427
25,40025,45001,3702,78401,8493,416
25,45025,50001,3622,77401,8413,406
25,50025,55001,3542,76301,8333,395
25,55025,60001,3462,75301,8253,385
25,60025,65001,3382,74201,8173,374
25,65025,70001,3302,73201,8093,363
25,70025,75001,3222,72101,8013,353
25,75025,80001,3142,71101,7933,342
25,80025,85001,3062,70001,7853,332
25,85025,90001,2982,69001,7773,321
25,90025,95001,2902,67901,7693,311
25,95026,00001,2822,66901,7613,300
26,00026,05001,2742,65801,7533,290
26,05026,10001,2662,64701,7453,279
26,10026,15001,2582,63701,7373,269
26,15026,20001,2502,62601,7293,258
26,20026,25001,2422,61601,7213,248
26,25026,30001,2342,60501,7133,237
26,30026,35001,2262,59501,7053,227
26,35026,40001,2182,58401,6973,216
26,40026,45001,2102,57401,6893,206
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26,50026,55001,1942,55301,6733,184
26,55026,60001,1862,54201,6653,174
26,60026,65001,1782,53201,6573,163
26,65026,70001,1702,52101,6493,153
26,70026,75001,1622,51101,6413,142
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26,80026,85001,1462,48901,6253,121
26,85026,90001,1382,47901,6173,111
26,90026,95001,1302,46801,6093,100
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27,20027,25001,0822,40501,5613,037
27,25027,30001,0742,39501,5533,027
27,30027,35001,0662,38401,5453,016
27,35027,40001,0582,37401,5373,005
27,40027,45001,0502,36301,5292,995
27,45027,50001,0422,35301,5212,984
27,50027,55001,0342,34201,5132,974
27,55027,60001,0262,33201,5052,963
27,60027,65001,0182,32101,4972,953
27,65027,70001,0102,31001,4892,942
27,70027,75001,0022,30001,4812,932
27,75027,80009942,28901,4732,921
27,80027,85009862,27901,4652,911
27,85027,90009782,26801,4572,900
27,90027,95009702,25801,4492,890
27,95028,00009622,24701,4412,879
28,00028,05009542,23701,4332,869
28,05028,10009462,22601,4252,858
28,10028,15009382,21601,4172,848
28,15028,20009302,20501,4092,837
28,20028,25009222,19501,4012,826
28,25028,30009142,18401,3942,816
28,30028,35009062,17401,3862,805
28,35028,40008982,16301,3782,795
28,40028,45008902,15301,3702,784
28,45028,50008822,14201,3622,774
28,50028,55008742,13101,3542,763
28,55028,60008662,12101,3462,753
28,60028,65008582,11001,3382,742
28,65028,70008502,10001,3302,732
28,70028,75008422,08901,3222,721
28,75028,80008342,07901,3142,711
28,80028,85008262,06801,3062,700
28,85028,90008182,05801,2982,690
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28,95029,00008022,03701,2822,669
29,00029,05007942,02601,2742,658
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29,10029,15007782,00501,2582,637
29,15029,20007701,99501,2502,626
29,20029,25007621,98401,2422,616
29,25029,30007541,97401,2342,605
29,30029,35007461,96301,2262,595
29,35029,40007381,95201,2182,584
29,40029,45007301,94201,2102,574
29,45029,50007221,93101,2022,563
29,50029,55007141,92101,1942,553
29,55029,60007061,91001,1862,542
29,60029,65006981,90001,1782,532
29,65029,70006901,88901,1702,521
29,70029,75006821,87901,1622,511
29,75029,80006741,86801,1542,500
29,80029,85006661,85801,1462,489
29,85029,90006581,84701,1382,479
29,90029,95006501,83701,1302,468
29,95030,00006421,82601,1222,458
30,00030,05006341,81601,1142,447
30,05030,10006261,80501,1062,437
30,10030,15006181,79501,0982,426
30,15030,20006101,78401,0902,416
30,20030,25006021,77301,0822,405
30,25030,30005951,76301,0742,395
30,30030,35005871,75201,0662,384
30,35030,40005791,74201,0582,374
30,40030,45005711,73101,0502,363
30,45030,50005631,72101,0422,353
30,50030,55005551,71001,0342,342
30,55030,60005471,70001,0262,332
30,60030,65005391,68901,0182,321
30,65030,70005311,67901,0102,310
30,70030,75005231,66801,0022,300
30,75030,80005151,65809942,289
30,80030,85005071,64709862,279
30,85030,90004991,63709782,268
30,90030,95004911,62609702,258
30,95031,00004831,61609622,247
31,00031,05004751,60509542,237
31,05031,10004671,59409462,226
31,10031,15004591,58409382,216
31,15031,20004511,57309302,205
31,20031,25004431,56309222,195
31,25031,30004351,55209142,184
31,30031,35004271,54209062,174
31,35031,40004191,53108982,163
31,40031,45004111,52108902,153
31,45031,50004031,51008822,142
31,50031,55003951,50008742,131
31,55031,60003871,48908662,121
31,60031,65003791,47908582,110
31,65031,70003711,46808502,100
31,70031,75003631,45808422,089
31,75031,80003551,44708342,079
31,80031,85003471,43608262,068
31,85031,90003391,42608182,058
31,90031,95003311,41508102,047
31,95032,00003231,40508022,037
32,00032,05003151,39407942,026
32,05032,10003071,38407862,016
32,10032,15002991,37307782,005
32,15032,20002911,36307701,995
32,20032,25002831,35207621,984
32,25032,30002751,34207541,974
32,30032,35002671,33107461,963
32,35032,40002591,32107381,952
32,40032,45002511,31007301,942
32,45032,50002431,30007221,931
32,50032,55002351,28907141,921
32,55032,60002271,27907061,910
32,60032,65002191,26806981,900
32,65032,70002111,25706901,889
32,70032,75002031,24706821,879
32,75032,80001951,23606741,868
32,80032,85001871,22606661,858
32,85032,90001791,21506581,847
32,90032,95001711,20506501,837
32,95033,00001631,19406421,826
33,00033,05001551,18406341,816
33,05033,10001471,17306261,805
33,10033,15001391,16306181,795
33,15033,20001311,15206101,784
33,20033,25001231,14206021,773
33,25033,30001151,13105951,763
33,30033,35001071,12105871,752
33,35033,4000991,11005791,742
33,40033,4500911,10005711,731
33,45033,5000831,08905631,721
33,50033,5500751,07805551,710
33,55033,6000671,06805471,700
33,60033,6500591,05705391,689
33,65033,7000511,04705311,679
33,70033,7500431,03605231,668
33,75033,8000351,02605151,658
33,80033,8500271,01505071,647
33,85033,9000191,00504991,637
33,90033,95001199404911,626
33,95034,0000*98404831,616
34,00034,0500097304751,605
34,05034,1000096304671,594
34,10034,1500095204591,584
34,15034,2000094204511,573
34,20034,2500093104431,563
34,25034,3000092104351,552
34,30034,3500091004271,542
34,35034,4000089904191,531
34,40034,4500088904111,521
34,45034,5000087804031,510
34,50034,5500086803951,500
34,55034,6000085703871,489
34,60034,6500084703791,479
34,65034,7000083603711,468
34,70034,7500082603631,458
34,75034,8000081503551,447
34,80034,8500080503471,436
34,85034,9000079403391,426
34,90034,9500078403311,415
34,95035,0000077303231,405
35,00035,0500076303151,394
35,05035,1000075203071,384
35,10035,1500074202991,373
35,15035,2000073102911,363
35,20035,2500072002831,352
35,25035,3000071002751,342
35,30035,3500069902671,331
35,35035,4000068902591,321
35,40035,4500067802511,310
35,45035,5000066802431,300
35,50035,5500065702351,289
35,55035,6000064702271,279
35,60035,6500063602191,268
35,65035,7000062602111,257
35,70035,7500061502031,247
35,75035,8000060501951,236
35,80035,8500059401871,226
35,85035,9000058401791,215
35,90035,9500057301711,205
35,95036,0000056301631,194
36,00036,0500055201551,184
36,05036,1000054101471,173
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36,15036,2000052001311,152
36,20036,2500051001231,142
36,25036,3000049901151,131
36,30036,3500048901071,121
36,35036,400004780991,110
36,40036,450004680911,100
36,45036,500004570831,089
36,50036,550004470751,078
36,55036,600004360671,068
36,60036,650004260591,057
36,65036,700004150511,047
36,70036,750004050431,036
36,75036,800003940351,026
36,80036,850003830271,015
36,85036,900003730191,005
36,90036,95000362011994
36,95037,000003520* 984
37,00037,0500034100973
37,05037,1000033100963
37,10037,1500032000952
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37,20037,2500029900931
37,25037,3000028900921
37,30037,3500027800910
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37,60037,6500021500847
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37,70037,7500019400826
37,75037,8000018300815
37,80037,8500017300805
37,85037,9000016200794
37,90037,9500015200784
37,95038,0000014100773
38,00038,0500013100763
38,05038,1000012000752
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38,20038,250008900720
38,25038,300007800710
38,30038,350006800699
38,35038,400005700689
38,40038,450004700678
38,45038,500003600668
38,50038,550002500657
38,55038,600001500647
38,60038,65000* 00636
38,65038,70000000626
38,70038,75000000615
38,75038,80000000605
38,80038,85000000594
38,85038,90000000584
38,90038,95000000573
38,95039,00000000563
39,00039,05000000552
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39,15039,20000000520
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39,25039,30000000499
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39,65039,70000000415
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39,95040,00000000352
40,00040,05000000341
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40,75040,80000000183
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41,20041,2500000089
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41,45041,5000000036
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41,55041,6000000015
41,60041,646000005
        
        
        
*If the amount you are looking up from the worksheet is at least $12,850 ($15,850 if married filing jointly) but less than $12,880 ($15,880 if married filing jointly), your credit is $1. Otherwise, you cannot take the credit.
*If the amount you are looking up from the worksheet is at least $33,950 ($36,950 if married filing jointly) but less than $33,995 ($36,995 if married filing jointly), your credit is $4. Otherwise, you cannot take the credit.

*If the amount you are looking up from the worksheet is at least $38,600 but less than $38,646, your credit is $5. Otherwise, you cannot take the credit.
taxmap/instr/i1040gi-016.htm#TXMP63ecbf66

Line 65(p61)


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taxmap/instr/i1040gi-016.htm#TXMP4067dc12

Excess Social Security and Tier 1 RRTA Tax Withheld(p61)


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If you, or your spouse if filing a joint return, had more than one employer for 2008 and total wages of more than $102,000, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $6,324. But if any one employer withheld more than $6,324, you cannot claim the excess on your return. The employer should adjust the tax for you. If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.
You cannot claim a refund for excess tier 2 RRTA tax on Form 1040. Instead, use Form 843.
For more details, see Pub. 505.
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Line 66(p61)


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Additional Child Tax Credit(p61)


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What Is the Additional Child Tax Credit?(p61)


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This credit is for certain people who have at least one qualifying child as defined in the instructions for line 6c on page 17. The additional child tax credit may give you a refund even if you do not owe any tax.
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Two Steps To Take the Additional Child Tax Credit!(p61)


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Step 1.(p61)

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Be sure you figured the amount, if any, of your child tax credit. See the instructions for line 52 that begin on page 42.
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Step 2.(p61)

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Read the TIP at the end of your Child Tax Credit Worksheet. Use Form 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.
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Line 67(p61)


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Amount Paid With Request for Extension To File(p61)


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If you filed Form 4868 to get an automatic extension of time to file Form 1040, enter any amount you paid with that form or by electronic funds withdrawal or credit card. If you paid by credit card, do not include on line 67 the convenience fee you were charged. Also, include any amounts paid with Form 2350.
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Line 68(p61)


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Check the box(es) on line 68 to report any credit from Form 2439, 4136, 8801 (line 30), or 8885.
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Line 69(p61)


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First-Time Homebuyer Credit(p61)


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You may be able to take this credit if you bought a main home in the United States after April 8, 2008, and did not own any other main home during the 3-year period ending on the date you bought the home. If you constructed your main home, you are treated as having bought it on the date you first occupied it. However, you cannot take the credit if your modified adjusted gross income is $95,000 or more ($170,000 or more if married filing jointly). If you bought the home in 2009 before July 1, you can take the credit on either your 2008 or 2009 return. The credit operates much like an interest-free loan. You generally must repay it over a 15-year period. See Form 5405 for more details.
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Line 70(p61)


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Recovery Rebate Credit(p61)


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This credit is figured in the same manner as the economic stimulus payment you may have received in 2008 except that your 2008 tax information is used to figure this credit. Your 2007 tax information was used to figure your economic stimulus payment.
You may be able to take this credit only if:
  • You did not get an economic stimulus payment, or
  • Your economic stimulus payment was less than $600 ($1,200 if married filing jointly for 2007) plus $300 for each qualifying child you had for 2008.
However, you do not qualify for this credit if all of the following apply.
  • You received an economic stimulus payment of $300 ($600 if married filing jointly for 2007) before any offset (see on page 63),
  • Your 2008 tax on Form 1040, line 46, is $300 or less ($600 or less if married filing jointly for 2008),
  • Your 2008 filing status is the same as your 2007 filing status, and
  • You do not have any qualifying children.
Use the worksheet that begins on page 62 to figure the credit you can take, if any. Or you can use the recovery rebate credit calculator on www.irs.gov.
If you are not required to file a return but are filing only to get this credit, be sure to fill in lines 7, 20a, and 70 of your Form 1040.
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Credit figured by the IRS.(p61)

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If you want us to figure the credit for you, enter RRC next to line 70. If you (or your spouse, if filing jointly) received any nontaxable veterans' disability or death benefits, also enter VA next to line 70. If you (or your spouse, if filing jointly) had nontaxable combat pay, did not file Form 8812, and did not enter an amount on line 64b, also enter NCP next to line 70.
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Recovery Rebate Credit Worksheet—Line 70

Caution See the instructions for line 70 on page 61 to find out if you can take this credit. tip If you received Notice 1378, have it available. The notice shows the amount of your economic stimulus payment, which you will need to fill in line 28 on page 63. If you do not have Notice 1378, you can find the amount of your economic stimulus payment on www.irs.gov.
1. Can you, or your spouse if filing a joint return, be claimed as a dependent on another person's return?  
   tip No.Go to line 2.  
   tip Yes.You cannot take the credit. Stop here.   
2. Does your tax return include a valid social security number for you and, if filing a joint return, your spouse?  
   tip Yes.Skip lines 3 and 4 and go to line 5.  
   tip No.Go to line 3.  
3. Are you filing a joint return for 2008?  
   tip Yes.Go to line 4.  
   tip No.You cannot take the credit. Stop here.   
4. Were either you or your spouse a member of the U.S. Armed Forces at any time during 2008?  
   tip Yes.Go to line 5.  
   tip No.You cannot take the credit. Stop here.   
5. Enter the amount from Form 1040, line 565.              
6. Enter the amount from Form 1040, line 526.              
7. Add lines 5 and 67.              
8. Enter $600 ($1,200 if married filing jointly)8.              
9. Enter the smaller of line 7 or line 89.              
10. Is the amount on line 9 at least $300 ($600 if married filing jointly)?  
   tip Yes. If you have at least one qualifying child for whom you entered a valid social security number* on Form 1040, line 6c, column (2), and checked the box in column (4), or have at least one qualifying child with a valid social security number* for whom you completed Form 8901, go to line 11. Otherwise, skip lines 11 through 21 and enter the amount from line 9 on line 22.   
   tip No. If line 7 is more than zero, go to line 11. Otherwise, skip line 11 and go to line 12.   
11. Is your gross income** more than the amount shown below for your filing status?
  • Single or married filing separately – $8,950
  • Married filing jointly – $17,900
  • Head of household – $11,500
  • Qualifying widow(er) – $14,400
  
   tip No. Go to line 12.   
   tip Yes. Skip lines 12 through 18 and go to line 19.   
12. Enter the amount from Form 1040, line 20a12.              
13. Enter the amount of any nontaxable veterans' disability or death benefits you received in 200813.              
14. Are you filing Form 8812?  
   tip Yes. Skip line 15. Enter on line 16 the amount from Form 8812, line 4a.   
   tip No. Go to line 15.   
15. Are you filing Form 2555 or 2555-EZ to exclude foreign earned income, or using one of the optional methods to figure your net earnings from self-employment on Schedule SE, or are you a church employee or member of the clergy?   
   tip Yes. Fill out the Earned Income Worksheet on page 8 of Pub. 972 and enter on line 16 the amount from line 8 of that worksheet.   
   tip No. Go to line 16.   
16.Earned income. If you did not already enter an amount on this line as instructed on line 14 or 15, complete Worksheet B on page 51 through line 4b. Enter the amount from Worksheet B, line 4b. (If you (or your spouse, if filing jointly) had nontaxable combat pay, did not file Form 8812, and did not enter an amount on line 64b, add your (and your spouse's) nontaxable combat pay to the amount on this line 16.              
17. Qualifying income. Add lines 12, 13, and 16 17.              
18. Is line 17 at least $3,000?  
   tip No. Skip lines 19 through 21 and enter the amount from line 9 on line 22.   
   tip Yes. Go to line 19.   
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Recovery Rebate Credit — Line 70 (continued)

  
19. Enter $300 ($600 if married filing jointly)19.              
20. Enter the larger of line 9 or line 1920.              
21. Multiply $300 by the number of qualifying children for whom you entered a valid social security number* on:
  • Form 1040, line 6c, column (2), and checked the box in column (4), or
  • Form 8901, column (b)
21.              
22. Add lines 20 and 2122.              
23. Enter the amount from Form 1040, line 3823.              
24. Enter $75,000 ($150,000 if married filing jointly)24.              
25. Is the amount on line 23 more than the amount on line 24?  
   tip No. Skip line 26. Enter the amount from line 22 on line 27 below.     
   tip Yes. Subtract line 24 from line 23 25.              
26. Multiply line 25 by 5% (.05)26.              
27. Subtract line 26 from line 22. If zero or less, enter -0-.27.              
28. Enter the amount, if any, of the economic stimulus payment you received (before offset) as shown on Notice 1378 or www.irs.gov. If you received more than one payment, enter the total of all payments you received as shown on all Notices 1378 or on www.irs.gov. If filing a joint return, include your spouse's payment as shown on your spouse's Notice 1378 or on www.irs.gov. If you filed a joint return for 2007 and received an economic stimulus payment, you and your spouse are each treated as having received half of the payment 28.              
29. Recovery rebate credit. Subtract line 28 from line 27. If zero or less, enter -0-. Enter the result here and, if more than zero, on Form 1040, line 70. If you entered an amount on line 13 on page 62, enter "VA" on the dotted line to the left of Form 1040, line 70. If you (or your spouse, if filing jointly) had nontaxable combat pay, did not file Form 8812, and did not enter an amount on line 64b, enter "NCP" to the left of Form 1040, line 70. If line 28 is more than line 27, you do not have to pay back the difference 29.              
*A valid social security number is not required for a qualifying child if you file a joint return AND either you or your spouse was a member of the U.S. Armed Forces at any time during 2008.
**Your gross income includes the total of the following amounts: Form 1040, lines 7, 8a, 9a, 10, 11, 13 (if you were not required to file Schedule D), 15b, 16b, 19, 20b, and 21 (excluding any negative amounts); Schedule C, line 7; Schedule C-EZ, line 1; Schedule E, lines 3 and 4; Schedule F, line 11; Form 4835, line 7; Schedule K-1 (Form 1065), box 14, codes B and C; Schedule K-1 (Form 1065-B), box 9, code K-2; Schedule K-1 (Form 1120S), box 14, code B. But do not include on this line any amount for which you claimed the foreign earned income exclusion or the housing exclusion on Form 2555 or 2555-EZ.
  Your gross income also includes the total of all gains from Schedule D, lines 1, 8, and 13; Schedule D-1, lines 1 and 8; Form 4684, line 14, and column (c) of lines 35 and 40; Form 4797, lines 2, 10, and 30; Form 6252, lines 24 and 35; Form 6781, lines 1 and 12; Form 8824, lines 14, 23, 35, and 36; and Form 2439, line 1a. But subtract from this total any section 1202 exclusion, any section 1045 or section 1397B rollover, any exclusion of gain from DC Zone assets or qualified community assets, and any section 121 exclusion shown on Schedule D or Form 4797.
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