Publication 596
taxmap/wpubs/p596-005.htm#en_us_publink1000167177Yes. 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_publink1000167180taxmap/wpubs/p596-005.htm#en_us_publink1000211346The maximum amount of income you can earn and still get the credit has increased. You may be able to take the credit
if:
- You have three or more qualifying children and you earned less than $45,060 ($50,270 if married filing
jointly),
- You have two qualifying children and you earned less than $41,952 ($47,162 if married filing
jointly),
- You have one qualifying child and you earned less than $36,920 ($42,130 if married filing jointly),
or
- You do not have a qualifying child and you earned less than $13,980 ($19,190 if married filing
jointly).
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_publink1000266489The 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_publink1000289357For 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_publink1000248266taxmap/wpubs/p596-005.htm#en_us_publink1000262458A 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_publink1000262459Any 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.
- Temporary Assistance for Needy Families (TANF).
- Medicaid.
- Supplemental security income (SSI).
- Supplemental Nutrition Assistance Program (food stamps).
- Low-income housing.
In addition, when determining eligibility, the refund 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_publink1000262460If 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_publink1000262461The 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_publink1000262462You 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_publink1000262464The 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_publink1000267372We 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_publink1000267373Visit
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_publink1000267374If 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.