Publication 1040 — Tax and Earned Income Credit Tables

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p1040.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Publication 1040

TAX AND EARNED INCOME CREDIT TABLES¶

2025 Returns¶

Contents

Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

2025 Tax Computation Worksheet . . . . . . . . . . . . 14

2025 EIC Table . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Exceptions & meaning →

TAX AND EARNED INCOME CREDIT TABLES¶

This booklet only contains Tax and Earned Income Credit Tables from the Instructions for Form 1040 (and 1040-SR).

Publication 1040 (2025) Catalog Number 46895T Sep 17, 2025 Department of the Treasury Internal Revenue Service www.irs.gov

(Continued)

This column must also be used by a qualifying surviving spouse.

2 Publication 1040 (2025)

2025 Tax Table — Continued

(Continued)

This column must also be used by a qualifying surviving spouse.

Publication 1040 (2025) 3

2025 Tax Table — Continued

(Continued)

This column must also be used by a qualifying surviving spouse.

4 Publication 1040 (2025)

2025 Tax Table — Continued

(Continued)

This column must also be used by a qualifying surviving spouse.

Publication 1040 (2025) 5

2025 Tax Table — Continued

(Continued)

This column must also be used by a qualifying surviving spouse.

6 Publication 1040 (2025)

2025 Tax Table — Continued

(Continued)

This column must also be used by a qualifying surviving spouse.

Publication 1040 (2025) 7

2025 Tax Table — Continued

(Continued)

This column must also be used by a qualifying surviving spouse.

8 Publication 1040 (2025)

2025 Tax Table — Continued

(Continued)

This column must also be used by a qualifying surviving spouse.

Publication 1040 (2025) 9

2025 Tax Table — Continued

(Continued)

This column must also be used by a qualifying surviving spouse.

10 Publication 1040 (2025)

2025 Tax Table — Continued

(Continued)

This column must also be used by a qualifying surviving spouse.

Publication 1040 (2025) 11

2025 Tax Table — Continued

(Continued)

This column must also be used by a qualifying surviving spouse.

12 Publication 1040 (2025)

2025 Tax Table — Continued

This column must also be used by a qualifying surviving spouse.

Publication 1040 (2025) 13

Exceptions & meaning →

2025 Tax Computation Worksheet—Line 16¶

!¶

CAUTION

See Line 16 in the Instructions for Form 1040 to see if you must use the worksheet below to figure your tax.

Note. If you’re required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you’re looking up. Enter the result on the appropriate line of the form or worksheet that you’re completing.

Section A— Use if your filing status is Single . Complete the row below that applies to you.

Taxable income. If line 15 is—	(a) Enter the amount from line 15.	(b) Multiplication amount.	(c) Multiply (a) by (b).	(d) Subtraction amount.	Tax. Subtract (d) from (c). Enter the result here and on Form 1040 or 1040-SR, line 16.
At least $100,000 but not over $103,350	$	× 22% (0.22)	$	$ 5,086.00	$
Over $103,350 but not over $197,300	$	× 24% (0.24)	$	$ 7,153.00	$
Over $197,300 but not over $250,525	$	× 32% (0.32)	$	$ 22,937.00	$
Over $250,525 but not over $626,350	$	× 35% (0.35)	$	$ 30,452.75	$
Over $626,350	$	× 37% (0.37)	$	$ 42,979.75	$

Section B— Use if your filing status is Married filing jointly or Qualifying surviving spouse . Complete the row below that applies to you.

Taxable income. If line 15 is—	(a) Enter the amount from line 15.	(b) Multiplication amount.	(c) Multiply (a) by (b).	(d) Subtraction amount.	Tax. Subtract (d) from (c). Enter the result here and on Form 1040 or 1040-SR, line 16.
At least $100,000 but not over $206,700	$	× 22% (0.22)	$	$ 10,172.00	$
Over $206,700 but not over $394,600	$	× 24% (0.24)	$	$ 14,306.00	$
Over $394,600 but not over $501,050	$	× 32% (0.32)	$	$ 45,874.00	$
Over $501,050 but not over $751,600	$	× 35% (0.35)	$	$ 60,905.50	$
Over $751,600	$	× 37% (0.37)	$	$ 75,937.50	$

Section C— Use if your filing status is Married filing separately . Complete the row below that applies to you.

Taxable income. If line 15 is—	(a) Enter the amount from line 15.	(b) Multiplication amount.	(c) Multiply (a) by (b).	(d) Subtraction amount.	Tax. Subtract (d) from (c). Enter the result here and on Form 1040 or 1040-SR, line 16.
At least $100,000 but not over $103,350	$	× 22% (0.22)	$	$ 5,086.00	$
Over $103,350 but not over $197,300	$	× 24% (0.24)	$	$ 7,153.00	$
Over $197,300 but not over $250,525	$	× 32% (0.32)	$	$ 22,937.00	$
Over $250,525 but not over $375,800	$	× 35% (0.35)	$	$ 30,452.75	$
Over $375,800	$	× 37% (0.37)	$	$ 37,968.75	$

14 Publication 1040 (2025)

Section D— Use if your filing status is Head of household . Complete the row below that applies to you.

Taxable income. If line 15 is—	(a) Enter the amount from line 15.	(b) Multiplication amount.	(c) Multiply (a) by (b).	(d) Subtraction amount.	Tax. Subtract (d) from (c). Enter the result here and on Form 1040 or 1040-SR, line 16.
At least $100,000 but not over $103,350	$	× 22% (0.22)	$	$ 6,825.00	$
Over $103,350 but not over $197,300	$	× 24% (0.24)	$	$ 8,892.00	$
Over $197,300 but not over $250,500	$	× 32% (0.32)	$	$ 24,676.00	$
Over $250,500 but not over $626,350	$	× 35% (0.35)	$	$ 32,191.00	$
Over $626,350	$	× 37% (0.37)	$	$ 44,718.00	$

Publication 1040 (2025) 15

2025 Earned Income Credit (EIC)
And your filing status is—
Table
If the amount you are Single, head of household, or
Caution. This is not a tax table. looking up from the qualifying surviving spouse and
worksheet is— the number of children you have is—
0 1 2 3
1. To find your credit, 2. Then, go to the column Example. If your filing
read down the “At least - that includes your filing status is single, you have At least Bu tht ale nss Your credit is—
But less than” columns status and the number of one qualifying child who
2,400 2,450 186 825 970 1,091
and find the line that qualifying children you has a valid SSN, and the
includes the amount you have who have valid SSNs amount you are looking 2,450 2,500 189 842 990 1,114
were told to look up from as defined earlier. Enter up from your EIC
your EIC Worksheet. the credit from that column Worksheet is $2,455, you
on your EIC Worksheet. 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 surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from

the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110

2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859

1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239

5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170

757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700

4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844

143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450

339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686

1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403

1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200

1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530

1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190
214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850

900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097
1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586

270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509|And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
1
50
2
9
10
11
2
9
10
11
50
100
6
26
30
34
6
26
30
34
100
150
10
43
50
56
10
43
50
56
150
200
13
60
70
79
13
60
70
79
200
250
17
77
90
101
17
77
90
101
250
300
21
94
110
124
21
94
110
124
300
350
25
111
130
146
25
111
130
146
350
400
29
128
150
169
29
128
150
169
400
450
33
145
170
191
33
145
170
191
450
500
36
162
190
214
36
162
190

214
500
550
40
179
210
236
40
179
210
236
550
600
44
196
230
259
44
196
230
259
600
650
48
213
250
281
48
213
250
281
650
700
52
230
270
304
52
230
270
304
700
750
55
247
290
326
55
247
290
326
750
800
59
264
310
349
59
264
310
349
800
850
63
281
330
371
63
281
330
371
850
900
67
298
350
394
67
298
350
394
900
950
71
315
370
416
71
315
370
416
950
1,000
75
332
390
439
75
332
390
439
1,000
1,050
78
349
410
461
78
349
410
461
1,050
1,100
82
366
430
484
82
366
430
484
1,100
1,150
86
383
450
506
86
383
450
506
1,150
1,200
90
400
470
529
90
400
470
529
1,200
1,250
94
417
490
551
94
417
490
551
1,250
1,300
98
434
510
574
98
434
510
574
1,300
1,350
101
451
530
596
101
451
530
596
1,350
1,400
105
468
550
619
105
468
550
619
1,400
1,450
109
485
570
641
109
485
570
641
1,450
1,500
113
502
590
664
113
502
590
664
1,500
1,550
117
519
610
686
117
519
610
686
1,550
1,600
120
536
630
709
120
536
630
709
1,600
1,650
124
553
650
731
124
553
650
731
1,650
1,700
128
570
670
754
128
570
670
754
1,700
1,750
132
587
690
776
132
587
690
776
1,750
1,800
136
604
710
799
136
604
710
799
1,800
1,850
140
621
730
821
140
621
730
821
1,850
1,900
143
638
750
844
143
638
750
844
1,900
1,950
147
655
770
866
147
655
770
866
1,950
2,000
151
672
790
889
151
672
790
889
2,000
2,050
155
689
810
911
155
689
810
911
2,050
2,100
159
706
830
934
159
706
830
934
2,100
2,150
163
723
850
956
163
723
850
956
2,150
2,200
166
740
870
979
166
740
870
979
2,200
2,250
170
757
890
1,001
170
757
890
1,001
2,250
2,300
174
774
910
1,024
174
774
910
1,024
2,300
2,350
178
791
930
1,046
178
791
930
1,046
2,350
2,400
182
808
950
1,069
182
808
950
1,069
2,400
2,450
186
825
970
1,091
186
825
970
1,091
2,450
2,500
189
842
990
1,114
189
842
990
1,114
2,500
2,550
193
859
1,010
1,136
193
859
1,010
1,136
2,550
2,600
197
876
1,030
1,159
197
876
1,030
1,159
2,600
2,650
201
893
1,050
1,181
201
893
1,050
1,181
2,650
2,700
205
910
1,070
1,204
205
910
1,070
1,204
2,700
2,750
208
927
1,090
1,226
208
927
1,090
1,226
2,750
2,800
212
944
1,110
1,249
212
944
1,110
1,249
And your filing status is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★ and you have–
Married filing jointly and you
have–
0
1
2
3
0
1
2
3
At least
But less
than
Your credit is–
Your credit is–
2,800
2,850
216
961
1,130
1,271
216
961
1,130
1,271
2,850
2,900
220
978
1,150
1,294
220
978
1,150
1,294
2,900
2,950
224
995
1,170
1,316
224
995
1,170
1,316
2,950
3,000
228
1,012
1,190
1,339
228
1,012
1,190
1,339
3,000
3,050
231
1,029
1,210
1,361
231
1,029
1,210
1,361
3,050
3,100
235
1,046
1,230
1,384
235
1,046
1,230
1,384
3,100
3,150
239
1,063
1,250
1,406
239
1,063
1,250
1,406
3,150
3,200
243
1,080
1,270
1,429
243
1,080
1,270
1,429
3,200
3,250
247
1,097
1,290
1,451
247
1,097

1,290
1,451
3,250
3,300
251
1,114
1,310
1,474
251
1,114
1,310
1,474
3,300
3,350
254
1,131
1,330
1,496
254
1,131
1,330
1,496
3,350
3,400
258
1,148
1,350
1,519
258
1,148
1,350
1,519
3,400
3,450
262
1,165
1,370
1,541
262
1,165
1,370
1,541
3,450
3,500
266
1,182
1,390
1,564
266
1,182
1,390
1,564
3,500
3,550
270
1,199
1,410
1,586
270
1,199
1,410
1,586
3,550
3,600
273
1,216
1,430
1,609
273
1,216
1,430
1,609
3,600
3,650
277
1,233
1,450
1,631
277
1,233
1,450
1,631
3,650
3,700
281
1,250
1,470
1,654
281
1,250
1,470
1,654
3,700
3,750
285
1,267
1,490
1,676
285
1,267
1,490
1,676
3,750
3,800
289
1,284
1,510
1,699
289
1,284
1,510
1,699
3,800
3,850
293
1,301
1,530
1,721
293
1,301
1,530
1,721
3,850
3,900
296
1,318
1,550
1,744
296
1,318
1,550
1,744
3,900
3,950
300
1,335
1,570
1,766
300
1,335
1,570
1,766
3,950
4,000
304
1,352
1,590
1,789
304
1,352
1,590
1,789
4,000
4,050
308
1,369
1,610
1,811
308
1,369
1,610
1,811
4,050
4,100
312
1,386
1,630
1,834
312
1,386
1,630
1,834
4,100
4,150
316
1,403
1,650
1,856
316
1,403
1,650
1,856
4,150
4,200
319
1,420
1,670
1,879
319
1,420
1,670
1,879
4,200
4,250
323
1,437
1,690
1,901
323
1,437
1,690
1,901
4,250
4,300
327
1,454
1,710
1,924
327
1,454
1,710
1,924
4,300
4,350
331
1,471
1,730
1,946
331
1,471
1,730
1,946
4,350
4,400
335
1,488
1,750
1,969
335
1,488
1,750
1,969
4,400
4,450
339
1,505
1,770
1,991
339
1,505
1,770
1,991
4,450
4,500
342
1,522
1,790
2,014
342
1,522
1,790
2,014
4,500
4,550
346
1,539
1,810
2,036
346
1,539
1,810
2,036
4,550
4,600
350
1,556
1,830
2,059
350
1,556
1,830
2,059
4,600
4,650
354
1,573
1,850
2,081
354
1,573
1,850
2,081
4,650
4,700
358
1,590
1,870
2,104
358
1,590
1,870
2,104
4,700
4,750
361
1,607
1,890
2,126
361
1,607
1,890
2,126
4,750
4,800
365
1,624
1,910
2,149
365
1,624
1,910
2,149
4,800
4,850
369
1,641
1,930
2,171
369
1,641
1,930
2,171
4,850
4,900
373
1,658
1,950
2,194
373
1,658
1,950
2,194
4,900
4,950
377
1,675
1,970
2,216
377
1,675
1,970
2,216
4,950
5,000
381
1,692
1,990
2,239
381
1,692
1,990
2,239
5,000
5,050
384
1,709
2,010
2,261
384
1,709
2,010
2,261
5,050
5,100
388
1,726
2,030
2,284
388
1,726
2,030
2,284
5,100
5,150
392
1,743
2,050
2,306
392
1,743
2,050
2,306
5,150
5,200
396
1,760
2,070
2,329
396
1,760
2,070
2,329
5,200
5,250
400
1,777
2,090
2,351
400
1,777
2,090
2,351
5,250
5,300
404
1,794
2,110
2,374
404
1,794
2,110
2,374
5,300
5,350
407
1,811
2,130
2,396
407
1,811
2,130
2,396
5,350
5,400
411
1,828
2,150
2,419
411
1,828
2,150
2,419
5,400
5,450
415
1,845
2,170
2,441
415
1,845
2,170
2,441
5,450
5,500
419
1,862
2,190
2,464
419
1,862
2,190
2,464
5,500
5,550
423
1,879
2,210
2,486
423
1,879
2,210
2,486
5,550
5,600
426
1,896
2,230
2,509
426
1,896
2,230
2,509

If the amount you are looking up from the worksheet is–	If the amount you are looking up from the worksheet is–	And your filing status is–	And your filing status is–	If the amount you are looking up from the worksheet is–	If the amount you are looking up from the worksheet is–	And your filing status is–	And your filing status is–
If the amount you are looking up from the worksheet is–	If the amount you are looking up from the worksheet is–	Single, head of household, or qualifying surviving spouse★ and you have– 0 1 2 3	Married filing jointly and you have– 0 1 2 3	Married filing jointly and you have– 0 1 2 3	Married filing jointly and you have– 0 1 2 3	Single, head of household, or qualifying surviving spouse★ and you have– 0 1 2 3	Married filing jointly and you have– 0 1 2 3
At least	But less than	Your credit is–	Your credit is–	At least	But less than	Your credit is–	Your credit is–
1 50 50 100 100 150 150 200	1 50 50 100 100 150 150 200	2 9 10 11 6 26 30 34 10 43 50 56 13 60 70 79	2 9 10 11 6 26 30 34 10 43 50 56 13 60 70 79	2,800 2,850 2,850 2,900 2,900 2,950 2,950 3,000	2,800 2,850 2,850 2,900 2,900 2,950 2,950 3,000	216 961 1,130 1,271 220 978 1,150 1,294 224 995 1,170 1,316 228 1,012 1,190 1,339	216 961 1,130 1,271 220 978 1,150 1,294 224 995 1,170 1,316 228 1,012 1,190 1,339
200 250 250 300 300 350 350 400	200 250 250 300 300 350 350 400	17 77 90 101 21 94 110 124 25 111 130 146 29 128 150 169	17 77 90 101 21 94 110 124 25 111 130 146 29 128 150 169	3,000 3,050 3,050 3,100 3,100 3,150 3,150 3,200	3,000 3,050 3,050 3,100 3,100 3,150 3,150 3,200	231 1,029 1,210 1,361 235 1,046 1,230 1,384 239 1,063 1,250 1,406 243 1,080 1,270 1,429	231 1,029 1,210 1,361 235 1,046 1,230 1,384 239 1,063 1,250 1,406 243 1,080 1,270 1,429
400 450 450 500 500 550 550 600	400 450 450 500 500 550 550 600	33 145 170 191 36 162 190 214 40 179 210 236 44 196 230 259	33 145 170 191 36 162 190 214 40 179 210 236 44 196 230 259	3,200 3,250 3,250 3,300 3,300 3,350 3,350 3,400	3,200 3,250 3,250 3,300 3,300 3,350 3,350 3,400	247 1,097 1,290 1,451 251 1,114 1,310 1,474 254 1,131 1,330 1,496 258 1,148 1,350 1,519	247 1,097 1,290 1,451 251 1,114 1,310 1,474 254 1,131 1,330 1,496 258 1,148 1,350 1,519
600 650 650 700 700 750 750 800	600 650 650 700 700 750 750 800	48 213 250 281 52 230 270 304 55 247 290 326 59 264 310 349	48 213 250 281 52 230 270 304 55 247 290 326 59 264 310 349	3,400 3,450 3,450 3,500 3,500 3,550 3,550 3,600	3,400 3,450 3,450 3,500 3,500 3,550 3,550 3,600	262 1,165 1,370 1,541 266 1,182 1,390 1,564 270 1,199 1,410 1,586 273 1,216 1,430 1,609	262 1,165 1,370 1,541 266 1,182 1,390 1,564 270 1,199 1,410 1,586 273 1,216 1,430 1,609

800 850 850 900 900 950 950 1,000	800 850 850 900 900 950 950 1,000	63 281 330 371 67 298 350 394 71 315 370 416 75 332 390 439	63 281 330 371 67 298 350 394 71 315 370 416 75 332 390 439	3,600 3,650 3,650 3,700 3,700 3,750 3,750 3,800	3,600 3,650 3,650 3,700 3,700 3,750 3,750 3,800	277 1,233 1,450 1,631 281 1,250 1,470 1,654 285 1,267 1,490 1,676 289 1,284 1,510 1,699	277 1,233 1,450 1,631 281 1,250 1,470 1,654 285 1,267 1,490 1,676 289 1,284 1,510 1,699
1,000 1,050 1,050 1,100 1,100 1,150 1,150 1,200	1,000 1,050 1,050 1,100 1,100 1,150 1,150 1,200	78 349 410 461 82 366 430 484 86 383 450 506 90 400 470 529	78 349 410 461 82 366 430 484 86 383 450 506 90 400 470 529	3,800 3,850 3,850 3,900 3,900 3,950 3,950 4,000	3,800 3,850 3,850 3,900 3,900 3,950 3,950 4,000	293 1,301 1,530 1,721 296 1,318 1,550 1,744 300 1,335 1,570 1,766 304 1,352 1,590 1,789	293 1,301 1,530 1,721 296 1,318 1,550 1,744 300 1,335 1,570 1,766 304 1,352 1,590 1,789
1,200 1,250 1,250 1,300 1,300 1,350 1,350 1,400	1,200 1,250 1,250 1,300 1,300 1,350 1,350 1,400	94 417 490 551 98 434 510 574 101 451 530 596 105 468 550 619	94 417 490 551 98 434 510 574 101 451 530 596 105 468 550 619	4,000 4,050 4,050 4,100 4,100 4,150 4,150 4,200	4,000 4,050 4,050 4,100 4,100 4,150 4,150 4,200	308 1,369 1,610 1,811 312 1,386 1,630 1,834 316 1,403 1,650 1,856 319 1,420 1,670 1,879	308 1,369 1,610 1,811 312 1,386 1,630 1,834 316 1,403 1,650 1,856 319 1,420 1,670 1,879
1,400 1,450 1,450 1,500 1,500 1,550 1,550 1,600	1,400 1,450 1,450 1,500 1,500 1,550 1,550 1,600	109 485 570 641 113 502 590 664 117 519 610 686 120 536 630 709	109 485 570 641 113 502 590 664 117 519 610 686 120 536 630 709	4,200 4,250 4,250 4,300 4,300 4,350 4,350 4,400	4,200 4,250 4,250 4,300 4,300 4,350 4,350 4,400	323 1,437 1,690 1,901 327 1,454 1,710 1,924 331 1,471 1,730 1,946 335 1,488 1,750 1,969	323 1,437 1,690 1,901 327 1,454 1,710 1,924 331 1,471 1,730 1,946 335 1,488 1,750 1,969
1,600 1,650 1,650 1,700 1,700 1,750 1,750 1,800	1,600 1,650 1,650 1,700 1,700 1,750 1,750 1,800	124 553 650 731 128 570 670 754 132 587 690 776 136 604 710 799	124 553 650 731 128 570 670 754 132 587 690 776 136 604 710 799	4,400 4,450 4,450 4,500 4,500 4,550 4,550 4,600	4,400 4,450 4,450 4,500 4,500 4,550 4,550 4,600	339 1,505 1,770 1,991 342 1,522 1,790 2,014 346 1,539 1,810 2,036 350 1,556 1,830 2,059	339 1,505 1,770 1,991 342 1,522 1,790 2,014 346 1,539 1,810 2,036 350 1,556 1,830 2,059

1,800 1,850 1,850 1,900 1,900 1,950 1,950 2,000	1,800 1,850 1,850 1,900 1,900 1,950 1,950 2,000	140 621 730 821 143 638 750 844 147 655 770 866 151 672 790 889	140 621 730 821 143 638 750 844 147 655 770 866 151 672 790 889	4,600 4,650 4,650 4,700 4,700 4,750 4,750 4,800	4,600 4,650 4,650 4,700 4,700 4,750 4,750 4,800	354 1,573 1,850 2,081 358 1,590 1,870 2,104 361 1,607 1,890 2,126 365 1,624 1,910 2,149	354 1,573 1,850 2,081 358 1,590 1,870 2,104 361 1,607 1,890 2,126 365 1,624 1,910 2,149
2,000 2,050 2,050 2,100 2,100 2,150 2,150 2,200	2,000 2,050 2,050 2,100 2,100 2,150 2,150 2,200	155 689 810 911 159 706 830 934 163 723 850 956 166 740 870 979	155 689 810 911 159 706 830 934 163 723 850 956 166 740 870 979	4,800 4,850 4,850 4,900 4,900 4,950 4,950 5,000	4,800 4,850 4,850 4,900 4,900 4,950 4,950 5,000	369 1,641 1,930 2,171 373 1,658 1,950 2,194 377 1,675 1,970 2,216 381 1,692 1,990 2,239	369 1,641 1,930 2,171 373 1,658 1,950 2,194 377 1,675 1,970 2,216 381 1,692 1,990 2,239
2,200 2,250 2,250 2,300 2,300 2,350 2,350 2,400	2,200 2,250 2,250 2,300 2,300 2,350 2,350 2,400	170 757 890 1,001 174 774 910 1,024 178 791 930 1,046 182 808 950 1,069	170 757 890 1,001 174 774 910 1,024 178 791 930 1,046 182 808 950 1,069	5,000 5,050 5,050 5,100 5,100 5,150 5,150 5,200	5,000 5,050 5,050 5,100 5,100 5,150 5,150 5,200	384 1,709 2,010 2,261 388 1,726 2,030 2,284 392 1,743 2,050 2,306 396 1,760 2,070 2,329	384 1,709 2,010 2,261 388 1,726 2,030 2,284 392 1,743 2,050 2,306 396 1,760 2,070 2,329
2,400 2,450 2,450 2,500 2,500 2,550 2,550 2,600	2,400 2,450 2,450 2,500 2,500 2,550 2,550 2,600	186 825 970 1,091 189 842 990 1,114 193 859 1,010 1,136 197 876 1,030 1,159	186 825 970 1,091 189 842 990 1,114 193 859 1,010 1,136 197 876 1,030 1,159	5,200 5,250 5,250 5,300 5,300 5,350 5,350 5,400	5,200 5,250 5,250 5,300 5,300 5,350 5,350 5,400	400 1,777 2,090 2,351 404 1,794 2,110 2,374 407 1,811 2,130 2,396 411 1,828 2,150 2,419	400 1,777 2,090 2,351 404 1,794 2,110 2,374 407 1,811 2,130 2,396 411 1,828 2,150 2,419
2,600 2,650 2,650 2,700 2,700 2,750 2,750 2,800	2,600 2,650 2,650 2,700 2,700 2,750 2,750 2,800	201 893 1,050 1,181 205 910 1,070 1,204 208 927 1,090 1,226 212 944 1,110 1,249	201 893 1,050 1,181 205 910 1,070 1,204 208 927 1,090 1,226 212 944 1,110 1,249	5,400 5,450 5,450 5,500 5,500 5,550 5,550 5,600	5,400 5,450 5,450 5,500 5,500 5,550 5,550 5,600	415 1,845 2,170 2,441 419 1,862 2,190 2,464 423 1,879 2,210 2,486 426 1,896 2,230 2,509	415 1,845 2,170 2,441 419 1,862 2,190 2,464 423 1,879 2,210 2,486 426 1,896 2,230 2,509

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

16 Publication 1040 (2025)

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

Publication 1040 (2025) 17

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

18 Publication 1040 (2025)

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

If the amount you are looking up from the worksheet is at least $19,100 but less than $19,104, and you have no qualifying children who have valid SSNs, your credit is $0. If the amount you are looking up from the worksheet is $19,104 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

Publication 1040 (2025) 19

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

If the amount you are looking up from the worksheet is at least $26,200 but less than $26,214, and you have no qualifying children who have valid SSNs, your credit is $1. If the amount you are looking up from the worksheet is $26,214 or more, and you have no qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

20 Publication 1040 (2025)

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

Publication 1040 (2025) 21

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

22 Publication 1040 (2025)

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

(Continued)

Publication 1040 (2025) 23

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

If the amount you are looking up from the worksheet is at least $50,400 but less than $50,434, and you have one qualifying child who has a valid SSN, your credit is $3. If the amount you are looking up from the worksheet is $50,434 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

(Continued)

24 Publication 1040 (2025)

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

If the amount you are looking up from the worksheet is at least $57,300 but less than $57,310, and you have two qualifying children who have valid SSNs, your credit is $1. If the amount you are looking up from the worksheet is $57,310 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

** If the amount you are looking up from the worksheet is at least $57,550 but less than $57,554, and you have one qualifying child who has a valid SSN, your credit is $0. If the amount you are looking up from the worksheet is $57,554 or more, and you have one qualifying child who has a valid SSN, you can’t take the credit.

*** If the amount you are looking up from the worksheet is at least $61,550 but less than $61,555, and you have three qualifying children who have valid SSNs, your credit is $1. If the amount you are looking up from the worksheet is $61,555 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

Publication 1040 (2025) 25

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

If the amount you are looking up from the worksheet is at least $64,400 but less than $64,430, and you have two qualifying children who have valid SSNs, your credit is $3. If the amount you are looking up from the worksheet is $64,430 or more, and you have two qualifying children who have valid SSNs, you can’t take the credit.

(Continued)

26 Publication 1040 (2025)

Earned Income Credit (EIC) Table - Continued ( Caution. This is not a tax table.)

★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.

If the amount you are looking up from the worksheet is at least $68,650 but less than $68,675, and you have three qualifying children who have valid SSNs, your credit is $3. If the amount you are looking up from the worksheet is $68,675 or more, and you have three qualifying children who have valid SSNs, you can’t take the credit.

Publication 1040 (2025) 27

28 Publication 1040 (2025)

Exceptions & meaning →