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IRS.gov Website
Publication 596
taxmap/wpubs/p596-005.htm#en_us_publink1000167177

Is There Help Online?(p2)

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Yes. You can use the EITC Assistant at www.irs.gov/eitc to find out if you may be eligible for the credit. The EITC Assistant is available in English and Spanish.
taxmap/wpubs/p596-005.htm#en_us_publink1000167180

What's New for 2012(p2)

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taxmap/wpubs/p596-005.htm#en_us_publink1000211346

Earned income amount is more.(p2)

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The maximum amount of income you can earn and still get the credit has increased. You may be able to take the credit if:Your adjusted gross income also must be less than the amount in the above list that applies to you. For details, see Rules 1 and 15.
taxmap/wpubs/p596-005.htm#en_us_publink1000266489

Investment income amount is more.(p2)

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The maximum amount of investment income you can have and still get the credit has increased to $3,200. See Rule 6.
taxmap/wpubs/p596-005.htm#en_us_publink1000289357

Future Developments(p2)

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For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www.irs.gov/pub596.
taxmap/wpubs/p596-005.htm#en_us_publink1000248266

Reminders(p2)

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taxmap/wpubs/p596-005.htm#en_us_publink1000262458

Increased EIC on certain joint returns.(p2)

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A married person filing a joint return may get more EIC than someone with the same income but a different filing status. As a result, the EIC table has different columns for married persons filing jointly than for everyone else. When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have.
taxmap/wpubs/p596-005.htm#en_us_publink1000262459

Earned income credit has no effect on certain welfare benefits.(p3)

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Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include the following.
In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.
taxmap/wpubs/p596-005.htm#en_us_publink1000262460

Do not overlook your state credit.(p3)

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If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. For a list of states that offer a state EIC, go to www.irs.gov/eitc.
taxmap/wpubs/p596-005.htm#en_us_publink1000262461

EIC questioned by IRS.(p3)

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The IRS may ask you to provide documents to prove you are entitled to claim the EIC. We will tell you what documents to send us. These may include: birth certificates, school records, medical records, etc. The process of establishing your eligibility will delay your refund.
taxmap/wpubs/p596-005.htm#en_us_publink1000262462

Spanish version of Publication 596.(p3)

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You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. It is a Spanish translation of Publication 596. See How To Get Tax Help in the Appendix to find out how to order this and other IRS forms and publications.
taxmap/wpubs/p596-005.htm#en_us_publink1000262464

Photographs of missing children.(p3)

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The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
taxmap/wpubs/p596-005.htm#en_us_publink1000267372

Comments and suggestions.(p3)

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We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:



Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224



We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can email us at taxforms@irs.gov. Please put "Publications Comment" on the subject line. You can also send us comments from www.irs.gov/formspubs/. Click on "Forms and Pubs," then "More Information," and then "Comment on Tax Forms and Publications."
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
taxmap/wpubs/p596-005.htm#en_us_publink1000267373
Ordering forms and publications.(p4)
Visit www.irs.gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.



Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613


taxmap/wpubs/p596-005.htm#en_us_publink1000267374
Tax questions.(p4)
If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.