Page 373 - Individual Forms & Instructions Guide

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
$10,300. See Rule 6—Your Investment Income Must Be
How Do I Figure the Amount of $10,300 or Less.
EIC?

If you can claim the EIC, you can either have the IRS Reminders
figure your credit, or you can figure it yourself. To figure it Self-only EIC. If your qualifying child is treated under the
yourself, you can complete a worksheet in the instructions tiebreaker rules as the qualifying child of another person
for the form you file. To find out how to have the IRS figure for 2022, you may be able to take the EIC using the rules
it for you, see chapter 4. in chapter 3 for taxpayers who don't have a qualifying
child.

How Can I Quickly Locate File Schedule EIC (Form 1040) if you have a qualify-
ing child. If you have at least one child who meets the
Specific Information? conditions to be your qualifying child for purposes of
claiming the EIC, complete and attach Schedule EIC to

You can use the index to look up specific information. In your Form 1040 or 1040-SR even if that child doesn't have
a valid SSN. For more information, including how to com-
most cases, index entries will point you to headings, plete Schedule EIC if your qualifying child doesn't have a
tables, or a worksheet. valid SSN, see Schedule EIC.
Increased EIC on certain joint returns. A married per-
Is There Help Online? son filing a joint return may get more EIC than someone
with the same income but a different filing status. As a re-
sult, the EIC Table has different columns for married per-
Yes. You can use the EITC Qualification Assistant at sons filing jointly than for everyone else. When you look
IRS.gov/EITC to find out if you may be eligible for the up your EIC in the EIC Table, be sure to use the correct
credit. The EITC Qualification Assistant is available in column for your filing status and the number of qualifying
English and Spanish. children with a valid SSN you have.
Separated spouses. If you are married, but don’t file a
What's New for 2022 joint return, you may qualify to claim the EIC. See Rule
3—If You Are Separated From Your Spouse and Not Fil-
ing a Joint Return, You Must Meet Certain Rules, for more
Earned income amount. The maximum amount of in- information.
come you can earn and still get the credit has changed. EIC has no effect on certain welfare benefits. Any re-
You may be able to take the credit if: fund you receive because of the EIC can’t be counted as
• You have three or more qualifying children who have income when determining whether you or anyone else is
valid SSNs and you earned less than $53,057 eligible for benefits or assistance, or how much you or
($59,187 if married filing jointly), anyone else can receive, under any federal program or
• You have two qualifying children who have valid SSNs under any state or local program financed in whole or in
part with federal funds. These programs include the fol-
and you earned less than $49,399 ($55,529 if married lowing.
filing jointly), • Temporary Assistance for Needy Families (TANF).
• You have one qualifying child who has a valid SSN
and you earned less than $43,492 ($49,622 if married • Medicaid.
filing jointly), or • Supplemental Security Income (SSI).
• You don't have a qualifying child who has a valid SSN • Supplemental Nutrition Assistance Program (food
and you earned less than $16,480 ($22,610 if married stamps).
filing jointly). • Low-income housing.
Your AGI must also be less than the amount just listed In addition, when determining eligibility, the refund can’t
that applies to you. For details, see Rules 1 and 15. be counted as a resource for at least 12 months after you
Age requirements for taxpayers without a qualifying receive it. Check with your local benefit coordinator to find
child. The special rules that changed the age require- out if your refund will affect your benefits.
ments for certain filers claiming the EIC without a qualify- Medicaid waiver payments. For information on how
ing child were limited to 2021. For 2022, to claim the EIC Medicaid waiver payments are treated for purposes of the
without a qualifying child, you must be at least age 25 but EIC, see Earned Income.
under age 65. See Rule 11—You Must Meet the Age Re- Don't overlook your state credit. If you can claim the
quirements, for more information. EIC on your federal income tax return, you may be able to
Investment income amount. The maximum amount of take a similar credit on your state or local income tax re-
investment income you can have and still get the credit is turn. For a list of states that offer a state EIC, go to
IRS.gov/EITC.

Publication 596 (2022) Page 3