Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Earned Income Credit (EIC)

Calculating the Tax Credit

Worksheets and Tables

The amount of the EIC credit is determined using worksheets and the earned income credit tables. The EIC worksheets and tables can be found in Publication 596 or the Form 1040 Instructions. The software will determine the amount of EIC.

The worksheets mirror the EIC rules and interview tips, and help you determine if taxpayers qualify for the EIC credit, along with how many qualifying children they have. After completing the worksheets, use the information, and the EIC tables, to determine the amount of the credit.

If there are one or more qualifying children, complete Schedule EIC to provide information about them.

Report the EIC credit amount in the Payments section of the tax return.