Page 46 of 57

Publication 596

13:36 - 21-DEC-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Publication 596 Earned Income Credit (EIC)

Appendix
2006 Earned Income Credit (EIC) Table
Caution. This is not a tax table.

And your filing status is—

If the amount you are
looking up from the
worksheet is—

Single, head of household,
or qualifying widow(er) and
you have—

No
children

1. To find your credit, read down the
“At least - But less than” columns
and find the line that includes the
amount you were told to look up
from your EIC Worksheet.

2. Then, go to the column that
includes your filing status and the
number of qualifying children you
have. Enter the credit from that
column on your EIC Worksheet.

At least But less than

Example. If your filing status is
single, you have one qualifying
child, and the amount you are
looking up from your EIC Worksheet
is $2,455, you would enter $842.

2,400
2,450

And your filing status is –
If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

2,450
2,500

One
child

Two
children

Your credit is—

186
189

825
842

970
990

And your filing status is –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

$1
50
100
150
200

$50
100
150
200
250

$2
6
10
13
17

$9
26
43
60
77

$10
30
50
70
90

$2
6
10
13
17

$9
26
43
60
77

$10
30
50
70
90

2,000
2,050
2,100
2,150
2,200

2,050
2,100
2,150
2,200
2,250

155
159
163
166
170

689
706
723
740
757

810
830
850
870
890

155
159
163
166
170

689
706
723
740
757

810
830
850
870
890

250
300
350
400
450

300
350
400
450
500

21
25
29
33
36

94
111
128
145
162

110
130
150
170
190

21
25
29
33
36

94
111
128
145
162

110
130
150
170
190

2,250
2,300
2,350
2,400
2,450

2,300
2,350
2,400
2,450
2,500

174
178
182
186
189

774
791
808
825
842

910
930
950
970
990

174
178
182
186
189

774
791
808
825
842

910
930
950
970
990

500
550
600
650
700

550
600
650
700
750

40
44
48
52
55

179
196
213
230
247

210
230
250
270
290

40
44
48
52
55

179
196
213
230
247

210
230
250
270
290

2,500
2,550
2,600
2,650
2,700

2,550
2,600
2,650
2,700
2,750

193
197
201
205
208

859
876
893
910
927

1,010
1,030
1,050
1,070
1,090

193
197
201
205
208

859
876
893
910
927

1,010
1,030
1,050
1,070
1,090

750
800
850
900
950

800
850
900
950
1,000

59
63
67
71
75

264
281
298
315
332

310
330
350
370
390

59
63
67
71
75

264
281
298
315
332

310
330
350
370
390

2,750
2,800
2,850
2,900
2,950

2,800
2,850
2,900
2,950
3,000

212
216
220
224
228

944
961
978
995
1,012

1,110
1,130
1,150
1,170
1,190

212
216
220
224
228

944
961
978
995
1,012

1,110
1,130
1,150
1,170
1,190

1,000
1,050
1,100
1,150
1,200

1,050
1,100
1,150
1,200
1,250

78
82
86
90
94

349
366
383
400
417

410
430
450
470
490

78
82
86
90
94

349
366
383
400
417

410
430
450
470
490

3,000
3,050
3,100
3,150
3,200

3,050
3,100
3,150
3,200
3,250

231
235
239
243
247

1,029
1,046
1,063
1,080
1,097

1,210
1,230
1,250
1,270
1,290

231
235
239
243
247

1,029
1,046
1,063
1,080
1,097

1,210
1,230
1,250
1,270
1,290

1,250
1,300
1,350
1,400
1,450

1,300
1,350
1,400
1,450
1,500

98
101
105
109
113

434
451
468
485
502

510
530
550
570
590

98
101
105
109
113

434
451
468
485
502

510
530
550
570
590

3,250
3,300
3,350
3,400
3,450

3,300
3,350
3,400
3,450
3,500

251
254
258
262
266

1,114
1,131
1,148
1,165
1,182

1,310
1,330
1,350
1,370
1,390

251
254
258
262
266

1,114
1,131
1,148
1,165
1,182

1,310
1,330
1,350
1,370
1,390

1,500
1,550
1,600
1,650
1,700

1,550
1,600
1,650
1,700
1,750

117
120
124
128
132

519
536
553
570
587

610
630
650
670
690

117
120
124
128
132

519
536
553
570
587

610
630
650
670
690

3,500
3,550
3,600
3,650
3,700

3,550
3,600
3,650
3,700
3,750

270
273
277
281
285

1,199
1,216
1,233
1,250
1,267

1,410
1,430
1,450
1,470
1,490

270
273
277
281
285

1,199
1,216
1,233
1,250
1,267

1,410
1,430
1,450
1,470
1,490

1,750
1,800
1,850
1,900
1,950

1,800
1,850
1,900
1,950
2,000

136
140
143
147
151

604
621
638
655
672

710
730
750
770
790

136
140
143
147
151

604
621
638
655
672

710
730
750
770
790

3,750
3,800
3,850
3,900
3,950

3,800
3,850
3,900
3,950
4,000

289
293
296
300
304

1,284
1,301
1,318
1,335
1,352

1,510
1,530
1,550
1,570
1,590

289
293
296
300
304

1,284
1,301
1,318
1,335
1,352

1,510
1,530
1,550
1,570
1,590

(Continued on page 45)

44

Page 47 of 57

Publication 596

13:36 - 21-DEC-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix
2006 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)

And your filing status is –
If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

And your filing status is –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

4,000
4,050
4,100
4,150
4,200

4,050
4,100
4,150
4,200
4,250

308
312
316
319
323

1,369
1,386
1,403
1,420
1,437

1,610
1,630
1,650
1,670
1,690

308
312
316
319
323

1,369
1,386
1,403
1,420
1,437

1,610
1,630
1,650
1,670
1,690

7,000
7,050
7,100
7,150
7,200

7,050
7,100
7,150
7,200
7,250

390
386
382
378
374

2,389
2,406
2,423
2,440
2,457

2,810
2,830
2,850
2,870
2,890

412
412
412
412
412

2,389
2,406
2,423
2,440
2,457

2,810
2,830
2,850
2,870
2,890

4,250
4,300
4,350
4,400
4,450

4,300
4,350
4,400
4,450
4,500

327
331
335
339
342

1,454
1,471
1,488
1,505
1,522

1,710
1,730
1,750
1,770
1,790

327
331
335
339
342

1,454
1,471
1,488
1,505
1,522

1,710
1,730
1,750
1,770
1,790

7,250
7,300
7,350
7,400
7,450

7,300
7,350
7,400
7,450
7,500

371
367
363
359
355

2,474
2,491
2,508
2,525
2,542

2,910
2,930
2,950
2,970
2,990

412
412
412
412
412

2,474
2,491
2,508
2,525
2,542

2,910
2,930
2,950
2,970
2,990

4,500
4,550
4,600
4,650
4,700

4,550
4,600
4,650
4,700
4,750

346
350
354
358
361

1,539
1,556
1,573
1,590
1,607

1,810
1,830
1,850
1,870
1,890

346
350
354
358
361

1,539
1,556
1,573
1,590
1,607

1,810
1,830
1,850
1,870
1,890

7,500
7,550
7,600
7,650
7,700

7,550
7,600
7,650
7,700
7,750

352
348
344
340
336

2,559
2,576
2,593
2,610
2,627

3,010
3,030
3,050
3,070
3,090

412
412
412
412
412

2,559
2,576
2,593
2,610
2,627

3,010
3,030
3,050
3,070
3,090

4,750
4,800
4,850
4,900
4,950

4,800
4,850
4,900
4,950
5,000

365
369
373
377
381

1,624
1,641
1,658
1,675
1,692

1,910
1,930
1,950
1,970
1,990

365
369
373
377
381

1,624
1,641
1,658
1,675
1,692

1,910
1,930
1,950
1,970
1,990

7,750
7,800
7,850
7,900
7,950

7,800
7,850
7,900
7,950
8,000

332
329
325
321
317

2,644
2,661
2,678
2,695
2,712

3,110
3,130
3,150
3,170
3,190

412
412
412
412
412

2,644
2,661
2,678
2,695
2,712

3,110
3,130
3,150
3,170
3,190

5,000
5,050
5,100
5,150
5,200

5,050
5,100
5,150
5,200
5,250

384
388
392
396
400

1,709
1,726
1,743
1,760
1,777

2,010
2,030
2,050
2,070
2,090

384
388
392
396
400

1,709
1,726
1,743
1,760
1,777

2,010
2,030
2,050
2,070
2,090

8,000
8,050
8,100
8,150
8,200

8,050
8,100
8,150
8,200
8,250

313
309
306
302
298

2,729
2,747
2,747
2,747
2,747

3,210
3,230
3,250
3,270
3,290

412
412
412
412
412

2,729
2,747
2,747
2,747
2,747

3,210
3,230
3,250
3,270
3,290

5,250
5,300
5,350
5,400
5,450

5,300
5,350
5,400
5,450
5,500

404
407
412
412
412

1,794
1,811
1,828
1,845
1,862

2,110
2,130
2,150
2,170
2,190

404
407
412
412
412

1,794
1,811
1,828
1,845
1,862

2,110
2,130
2,150
2,170
2,190

8,250
8,300
8,350
8,400
8,450

8,300
8,350
8,400
8,450
8,500

294
290
286
283
279

2,747
2,747
2,747
2,747
2,747

3,310
3,330
3,350
3,370
3,390

412
412
412
412
412

2,747
2,747
2,747
2,747
2,747

3,310
3,330
3,350
3,370
3,390

5,500
5,550
5,600
5,650
5,700

5,550
5,600
5,650
5,700
5,750

412
412
412
412
412

1,879
1,896
1,913
1,930
1,947

2,210
2,230
2,250
2,270
2,290

412
412
412
412
412

1,879
1,896
1,913
1,930
1,947

2,210
2,230
2,250
2,270
2,290

8,500
8,550
8,600
8,650
8,700

8,550
8,600
8,650
8,700
8,750

275
271
267
264
260

2,747
2,747
2,747
2,747
2,747

3,410
3,430
3,450
3,470
3,490

412
412
412
412
412

2,747
2,747
2,747
2,747
2,747

3,410
3,430
3,450
3,470
3,490

5,750
5,800
5,850
5,900
5,950

5,800
5,850
5,900
5,950
6,000

412
412
412
412
412

1,964
1,981
1,998
2,015
2,032

2,310
2,330
2,350
2,370
2,390

412
412
412
412
412

1,964
1,981
1,998
2,015
2,032

2,310
2,330
2,350
2,370
2,390

8,750
8,800
8,850
8,900
8,950

8,800
8,850
8,900
8,950
9,000

256
252
248
244
241

2,747
2,747
2,747
2,747
2,747

3,510
3,530
3,550
3,570
3,590

409
405
401
397
394

2,747
2,747
2,747
2,747
2,747

3,510
3,530
3,550
3,570
3,590

6,000
6,050
6,100
6,150
6,200

6,050
6,100
6,150
6,200
6,250

412
412
412
412
412

2,049
2,066
2,083
2,100
2,117

2,410
2,430
2,450
2,470
2,490

412
412
412
412
412

2,049
2,066
2,083
2,100
2,117

2,410
2,430
2,450
2,470
2,490

9,000
9,050
9,100
9,150
9,200

9,050
9,100
9,150
9,200
9,250

237
233
229
225
221

2,747
2,747
2,747
2,747
2,747

3,610
3,630
3,650
3,670
3,690

390
386
382
378
374

2,747
2,747
2,747
2,747
2,747

3,610
3,630
3,650
3,670
3,690

6,250
6,300
6,350
6,400
6,450

6,300
6,350
6,400
6,450
6,500

412
412
412
412
412

2,134
2,151
2,168
2,185
2,202

2,510
2,530
2,550
2,570
2,590

412
412
412
412
412

2,134
2,151
2,168
2,185
2,202

2,510
2,530
2,550
2,570
2,590

9,250
9,300
9,350
9,400
9,450

9,300
9,350
9,400
9,450
9,500

218
214
210
206
202

2,747
2,747
2,747
2,747
2,747

3,710
3,730
3,750
3,770
3,790

371
367
363
359
355

2,747
2,747
2,747
2,747
2,747

3,710
3,730
3,750
3,770
3,790

6,500
6,550
6,600
6,650
6,700

6,550
6,600
6,650
6,700
6,750

412
412
412
412
412

2,219
2,236
2,253
2,270
2,287

2,610
2,630
2,650
2,670
2,690

412
412
412
412
412

2,219
2,236
2,253
2,270
2,287

2,610
2,630
2,650
2,670
2,690

9,500
9,550
9,600
9,650
9,700

9,550
9,600
9,650
9,700
9,750

199
195
191
187
183

2,747
2,747
2,747
2,747
2,747

3,810
3,830
3,850
3,870
3,890

352
348
344
340
336

2,747
2,747
2,747
2,747
2,747

3,810
3,830
3,850
3,870
3,890

6,750
6,800
6,850
6,900
6,950

6,800
6,850
6,900
6,950
7,000

409
405
401
397
394

2,304
2,321
2,338
2,355
2,372

2,710
2,730
2,750
2,770
2,790

412
412
412
412
412

2,304
2,321
2,338
2,355
2,372

2,710
2,730
2,750
2,770
2,790

9,750
9,800
9,850
9,900
9,950

9,800
9,850
9,900
9,950
10,000

179
176
172
168
164

2,747
2,747
2,747
2,747
2,747

3,910
3,930
3,950
3,970
3,990

332
329
325
321
317

2,747
2,747
2,747
2,747
2,747

3,910
3,930
3,950
3,970
3,990

(Continued on page 46)

45

Page 48 of 57

Publication 596

13:36 - 21-DEC-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Publication 596 Earned Income Credit (EIC)
2006 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)

And your filing status is –
If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

And your filing status is –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

10,000
10,050
10,100
10,150
10,200

10,050
10,100
10,150
10,200
10,250

160
156
153
149
145

2,747
2,747
2,747
2,747
2,747

4,010
4,030
4,050
4,070
4,090

313
309
306
302
298

2,747
2,747
2,747
2,747
2,747

4,010
4,030
4,050
4,070
4,090

13,000
13,050
13,100
13,150
13,200

13,050
13,100
13,150
13,200
13,250

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

84
80
76
72
68

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

10,250
10,300
10,350
10,400
10,450

10,300
10,350
10,400
10,450
10,500

141
137
133
130
126

2,747
2,747
2,747
2,747
2,747

4,110
4,130
4,150
4,170
4,190

294
290
286
283
279

2,747
2,747
2,747
2,747
2,747

4,110
4,130
4,150
4,170
4,190

13,250
13,300
13,350
13,400
13,450

13,300
13,350
13,400
13,450
13,500

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

65
61
57
53
49

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

10,500
10,550
10,600
10,650
10,700

10,550
10,600
10,650
10,700
10,750

122
118
114
111
107

2,747
2,747
2,747
2,747
2,747

4,210
4,230
4,250
4,270
4,290

275
271
267
264
260

2,747
2,747
2,747
2,747
2,747

4,210
4,230
4,250
4,270
4,290

13,500
13,550
13,600
13,650
13,700

13,550
13,600
13,650
13,700
13,750

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

46
42
38
34
30

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

10,750
10,800
10,850
10,900
10,950

10,800
10,850
10,900
10,950
11,000

103
99
95
91
88

2,747
2,747
2,747
2,747
2,747

4,310
4,330
4,350
4,370
4,390

256
252
248
244
241

2,747
2,747
2,747
2,747
2,747

4,310
4,330
4,350
4,370
4,390

13,750
13,800
13,850
13,900
13,950

13,800
13,850
13,900
13,950
14,000

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

26
23
19
15
11

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

11,000
11,050
11,100
11,150
11,200

11,050
11,100
11,150
11,200
11,250

84
80
76
72
68

2,747
2,747
2,747
2,747
2,747

4,410
4,430
4,450
4,470
4,490

237
233
229
225
221

2,747
2,747
2,747
2,747
2,747

4,410
4,430
4,450
4,470
4,490

14,000
14,050
14,100
14,150
14,200

14,050
14,100
14,150
14,200
14,250

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

7
3
*
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

11,250
11,300
11,350
11,400
11,450

11,300
11,350
11,400
11,450
11,500

65
61
57
53
49

2,747
2,747
2,747
2,747
2,747

4,510
4,536
4,536
4,536
4,536

218
214
210
206
202

2,747
2,747
2,747
2,747
2,747

4,510
4,536
4,536
4,536
4,536

14,250
14,300
14,350
14,400
14,450

14,300
14,350
14,400
14,450
14,500

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

11,500
11,550
11,600
11,650
11,700

11,550
11,600
11,650
11,700
11,750

46
42
38
34
30

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

199
195
191
187
183

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

14,500
14,550
14,600
14,650
14,700

14,550
14,600
14,650
14,700
14,750

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

11,750
11,800
11,850
11,900
11,950

11,800
11,850
11,900
11,950
12,000

26
23
19
15
11

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

179
176
172
168
164

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

14,750
14,800
14,850
14,900
14,950

14,800
14,850
14,900
14,950
15,000

0
0
0
0
0

2,747
2,747
2,737
2,729
2,721

4,536
4,536
4,522
4,512
4,501

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

12,000
12,050
12,100
12,150
12,200

12,050
12,100
12,150
12,200
12,250

7
3
*
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

160
156
153
149
145

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

15,000
15,050
15,100
15,150
15,200

15,050
15,100
15,150
15,200
15,250

0
0
0
0
0

2,713
2,705
2,697
2,689
2,681

4,491
4,480
4,470
4,459
4,449

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

12,250
12,300
12,350
12,400
12,450

12,300
12,350
12,400
12,450
12,500

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

141
137
133
130
126

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

15,250
15,300
15,350
15,400
15,450

15,300
15,350
15,400
15,450
15,500

0
0
0
0
0

2,673
2,665
2,657
2,649
2,641

4,438
4,428
4,417
4,406
4,396

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

12,500
12,550
12,600
12,650
12,700

12,550
12,600
12,650
12,700
12,750

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

122
118
114
111
107

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

15,500
15,550
15,600
15,650
15,700

15,550
15,600
15,650
15,700
15,750

0
0
0
0
0

2,633
2,625
2,617
2,609
2,601

4,385
4,375
4,364
4,354
4,343

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

12,750
12,800
12,850
12,900
12,950

12,800
12,850
12,900
12,950
13,000

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

103
99
95
91
88

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

15,750
15,800
15,850
15,900
15,950

15,800
15,850
15,900
15,950
16,000

0
0
0
0
0

2,593
2,585
2,577
2,569
2,561

4,333
4,322
4,312
4,301
4,291

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

(Continued on page 47)

*If the amount you are looking up from the worksheet is at least $12,100 ($14,100 if married filing jointly) but less than $12,120 ($14,120 if married filing jointly), your credit
is $1. Otherwise, you cannot take the credit.

46

Page 49 of 57

Publication 596

13:36 - 21-DEC-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix
2006 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)

And your filing status is –
If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

And your filing status is –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

16,000
16,050
16,100
16,150
16,200

16,050
16,100
16,150
16,200
16,250

0
0
0
0
0

2,553
2,545
2,537
2,529
2,521

4,280
4,270
4,259
4,249
4,238

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

19,000
19,050
19,100
19,150
19,200

19,050
19,100
19,150
19,200
19,250

0
0
0
0
0

2,074
2,066
2,058
2,050
2,042

3,648
3,638
3,627
3,617
3,606

0
0
0
0
0

2,393
2,385
2,377
2,369
2,361

4,070
4,059
4,048
4,038
4,027

16,250
16,300
16,350
16,400
16,450

16,300
16,350
16,400
16,450
16,500

0
0
0
0
0

2,513
2,505
2,497
2,489
2,481

4,227
4,217
4,206
4,196
4,185

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

19,250
19,300
19,350
19,400
19,450

19,300
19,350
19,400
19,450
19,500

0
0
0
0
0

2,034
2,026
2,018
2,010
2,002

3,596
3,585
3,575
3,564
3,554

0
0
0
0
0

2,353
2,345
2,337
2,329
2,321

4,017
4,006
3,996
3,985
3,975

16,500
16,550
16,600
16,650
16,700

16,550
16,600
16,650
16,700
16,750

0
0
0
0
0

2,473
2,465
2,457
2,449
2,441

4,175
4,164
4,154
4,143
4,133

0
0
0
0
0

2,747
2,747
2,747
2,747
2,747

4,536
4,536
4,536
4,536
4,536

19,500
19,550
19,600
19,650
19,700

19,550
19,600
19,650
19,700
19,750

0
0
0
0
0

1,994
1,986
1,978
1,970
1,962

3,543
3,532
3,522
3,511
3,501

0
0
0
0
0

2,313
2,305
2,297
2,289
2,281

3,964
3,954
3,943
3,933
3,922

16,750
16,800
16,850
16,900
16,950

16,800
16,850
16,900
16,950
17,000

0
0
0
0
0

2,433
2,425
2,417
2,409
2,401

4,122
4,112
4,101
4,091
4,080

0
0
0
0
0

2,747
2,747
2,737
2,729
2,721

4,536
4,536
4,522
4,512
4,501

19,750
19,800
19,850
19,900
19,950

19,800
19,850
19,900
19,950
20,000

0
0
0
0
0

1,954
1,946
1,938
1,930
1,922

3,490
3,480
3,469
3,459
3,448

0
0
0
0
0

2,273
2,265
2,257
2,249
2,241

3,912
3,901
3,891
3,880
3,869

17,000
17,050
17,100
17,150
17,200

17,050
17,100
17,150
17,200
17,250

0
0
0
0
0

2,393
2,385
2,377
2,369
2,361

4,070
4,059
4,048
4,038
4,027

0
0
0
0
0

2,713
2,705
2,697
2,689
2,681

4,491
4,480
4,470
4,459
4,449

20,000
20,050
20,100
20,150
20,200

20,050
20,100
20,150
20,200
20,250

0
0
0
0
0

1,914
1,906
1,898
1,890
1,882

3,438
3,427
3,417
3,406
3,396

0
0
0
0
0

2,233
2,225
2,217
2,209
2,201

3,859
3,848
3,838
3,827
3,817

17,250
17,300
17,350
17,400
17,450

17,300
17,350
17,400
17,450
17,500

0
0
0
0
0

2,353
2,345
2,337
2,329
2,321

4,017
4,006
3,996
3,985
3,975

0
0
0
0
0

2,673
2,665
2,657
2,649
2,641

4,438
4,428
4,417
4,406
4,396

20,250
20,300
20,350
20,400
20,450

20,300
20,350
20,400
20,450
20,500

0
0
0
0
0

1,874
1,866
1,858
1,850
1,842

3,385
3,375
3,364
3,353
3,343

0
0
0
0
0

2,193
2,186
2,178
2,170
2,162

3,806
3,796
3,785
3,775
3,764

17,500
17,550
17,600
17,650
17,700

17,550
17,600
17,650
17,700
17,750

0
0
0
0
0

2,313
2,305
2,297
2,289
2,281

3,964
3,954
3,943
3,933
3,922

0
0
0
0
0

2,633
2,625
2,617
2,609
2,601

4,385
4,375
4,364
4,354
4,343

20,500
20,550
20,600
20,650
20,700

20,550
20,600
20,650
20,700
20,750

0
0
0
0
0

1,834
1,826
1,818
1,810
1,802

3,332
3,322
3,311
3,301
3,290

0
0
0
0
0

2,154
2,146
2,138
2,130
2,122

3,754
3,743
3,733
3,722
3,712

17,750
17,800
17,850
17,900
17,950

17,800
17,850
17,900
17,950
18,000

0
0
0
0
0

2,273
2,265
2,257
2,249
2,241

3,912
3,901
3,891
3,880
3,869

0
0
0
0
0

2,593
2,585
2,577
2,569
2,561

4,333
4,322
4,312
4,301
4,291

20,750
20,800
20,850
20,900
20,950

20,800
20,850
20,900
20,950
21,000

0
0
0
0
0

1,794
1,786
1,778
1,770
1,762

3,280
3,269
3,259
3,248
3,238

0
0
0
0
0

2,114
2,106
2,098
2,090
2,082

3,701
3,690
3,680
3,669
3,659

18,000
18,050
18,100
18,150
18,200

18,050
18,100
18,150
18,200
18,250

0
0
0
0
0

2,233
2,225
2,217
2,209
2,201

3,859
3,848
3,838
3,827
3,817

0
0
0
0
0

2,553
2,545
2,537
2,529
2,521

4,280
4,270
4,259
4,249
4,238

21,000
21,050
21,100
21,150
21,200

21,050
21,100
21,150
21,200
21,250

0
0
0
0
0

1,754
1,746
1,738
1,730
1,722

3,227
3,217
3,206
3,196
3,185

0
0
0
0
0

2,074
2,066
2,058
2,050
2,042

3,648
3,638
3,627
3,617
3,606

18,250
18,300
18,350
18,400
18,450

18,300
18,350
18,400
18,450
18,500

0
0
0
0
0

2,193
2,186
2,178
2,170
2,162

3,806
3,796
3,785
3,775
3,764

0
0
0
0
0

2,513
2,505
2,497
2,489
2,481

4,227
4,217
4,206
4,196
4,185

21,250
21,300
21,350
21,400
21,450

21,300
21,350
21,400
21,450
21,500

0
0
0
0
0

1,714
1,706
1,698
1,690
1,682

3,174
3,164
3,153
3,143
3,132

0
0
0
0
0

2,034
2,026
2,018
2,010
2,002

3,596
3,585
3,575
3,564
3,554

18,500
18,550
18,600
18,650
18,700

18,550
18,600
18,650
18,700
18,750

0
0
0
0
0

2,154
2,146
2,138
2,130
2,122

3,754
3,743
3,733
3,722
3,712

0
0
0
0
0

2,473
2,465
2,457
2,449
2,441

4,175
4,164
4,154
4,143
4,133

21,500
21,550
21,600
21,650
21,700

21,550
21,600
21,650
21,700
21,750

0
0
0
0
0

1,674
1,666
1,658
1,650
1,642

3,122
3,111
3,101
3,090
3,080

0
0
0
0
0

1,994
1,986
1,978
1,970
1,962

3,543
3,532
3,522
3,511
3,501

18,750
18,800
18,850
18,900
18,950

18,800
18,850
18,900
18,950
19,000

0
0
0
0
0

2,114
2,106
2,098
2,090
2,082

3,701
3,690
3,680
3,669
3,659

0
0
0
0
0

2,433
2,425
2,417
2,409
2,401

4,122
4,112
4,101
4,091
4,080

21,750
21,800
21,850
21,900
21,950

21,800
21,850
21,900
21,950
22,000

0
0
0
0
0

1,634
1,626
1,618
1,610
1,602

3,069
3,059
3,048
3,038
3,027

0
0
0
0
0

1,954
1,946
1,938
1,930
1,922

3,490
3,480
3,469
3,459
3,448

(Continued on page 48)

47

Page 50 of 57

Publication 596

13:36 - 21-DEC-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Publication 596 Earned Income Credit (EIC)
2006 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)

And your filing status is –
If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

And your filing status is –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

22,000
22,050
22,100
22,150
22,200

22,050
22,100
22,150
22,200
22,250

0
0
0
0
0

1,594
1,586
1,578
1,570
1,562

3,017
3,006
2,995
2,985
2,974

0
0
0
0
0

1,914
1,906
1,898
1,890
1,882

3,438
3,427
3,417
3,406
3,396

25,000
25,050
25,100
25,150
25,200

25,050
25,100
25,150
25,200
25,250

0
0
0
0
0

1,115
1,107
1,099
1,091
1,083

2,385
2,374
2,364
2,353
2,343

0
0
0
0
0

1,434
1,426
1,418
1,410
1,402

2,806
2,795
2,785
2,774
2,764

22,250
22,300
22,350
22,400
22,450

22,300
22,350
22,400
22,450
22,500

0
0
0
0
0

1,554
1,546
1,538
1,530
1,522

2,964
2,953
2,943
2,932
2,922

0
0
0
0
0

1,874
1,866
1,858
1,850
1,842

3,385
3,375
3,364
3,353
3,343

25,250
25,300
25,350
25,400
25,450

25,300
25,350
25,400
25,450
25,500

0
0
0
0
0

1,075
1,067
1,059
1,051
1,043

2,332
2,322
2,311
2,300
2,290

0
0
0
0
0

1,394
1,387
1,379
1,371
1,363

2,753
2,743
2,732
2,722
2,711

22,500
22,550
22,600
22,650
22,700

22,550
22,600
22,650
22,700
22,750

0
0
0
0
0

1,514
1,506
1,498
1,490
1,482

2,911
2,901
2,890
2,880
2,869

0
0
0
0
0

1,834
1,826
1,818
1,810
1,802

3,332
3,322
3,311
3,301
3,290

25,500
25,550
25,600
25,650
25,700

25,550
25,600
25,650
25,700
25,750

0
0
0
0
0

1,035
1,027
1,019
1,011
1,003

2,279
2,269
2,258
2,248
2,237

0
0
0
0
0

1,355
1,347
1,339
1,331
1,323

2,701
2,690
2,680
2,669
2,659

22,750
22,800
22,850
22,900
22,950

22,800
22,850
22,900
22,950
23,000

0
0
0
0
0

1,474
1,466
1,458
1,450
1,442

2,859
2,848
2,838
2,827
2,816

0
0
0
0
0

1,794
1,786
1,778
1,770
1,762

3,280
3,269
3,259
3,248
3,238

25,750
25,800
25,850
25,900
25,950

25,800
25,850
25,900
25,950
26,000

0
0
0
0
0

995
987
979
971
963

2,227
2,216
2,206
2,195
2,185

0
0
0
0
0

1,315
1,307
1,299
1,291
1,283

2,648
2,637
2,627
2,616
2,606

23,000
23,050
23,100
23,150
23,200

23,050
23,100
23,150
23,200
23,250

0
0
0
0
0

1,434
1,426
1,418
1,410
1,402

2,806
2,795
2,785
2,774
2,764

0
0
0
0
0

1,754
1,746
1,738
1,730
1,722

3,227
3,217
3,206
3,196
3,185

26,000
26,050
26,100
26,150
26,200

26,050
26,100
26,150
26,200
26,250

0
0
0
0
0

955
947
939
931
923

2,174
2,164
2,153
2,143
2,132

0
0
0
0
0

1,275
1,267
1,259
1,251
1,243

2,595
2,585
2,574
2,564
2,553

23,250
23,300
23,350
23,400
23,450

23,300
23,350
23,400
23,450
23,500

0
0
0
0
0

1,394
1,387
1,379
1,371
1,363

2,753
2,743
2,732
2,722
2,711

0
0
0
0
0

1,714
1,706
1,698
1,690
1,682

3,174
3,164
3,153
3,143
3,132

26,250
26,300
26,350
26,400
26,450

26,300
26,350
26,400
26,450
26,500

0
0
0
0
0

915
907
899
891
883

2,121
2,111
2,100
2,090
2,079

0
0
0
0
0

1,235
1,227
1,219
1,211
1,203

2,543
2,532
2,522
2,511
2,501

23,500
23,550
23,600
23,650
23,700

23,550
23,600
23,650
23,700
23,750

0
0
0
0
0

1,355
1,347
1,339
1,331
1,323

2,701
2,690
2,680
2,669
2,659

0
0
0
0
0

1,674
1,666
1,658
1,650
1,642

3,122
3,111
3,101
3,090
3,080

26,500
26,550
26,600
26,650
26,700

26,550
26,600
26,650
26,700
26,750

0
0
0
0
0

875
867
859
851
843

2,069
2,058
2,048
2,037
2,027

0
0
0
0
0

1,195
1,187
1,179
1,171
1,163

2,490
2,479
2,469
2,458
2,448

23,750
23,800
23,850
23,900
23,950

23,800
23,850
23,900
23,950
24,000

0
0
0
0
0

1,315
1,307
1,299
1,291
1,283

2,648
2,637
2,627
2,616
2,606

0
0
0
0
0

1,634
1,626
1,618
1,610
1,602

3,069
3,059
3,048
3,038
3,027

26,750
26,800
26,850
26,900
26,950

26,800
26,850
26,900
26,950
27,000

0
0
0
0
0

835
827
819
811
803

2,016
2,006
1,995
1,985
1,974

0
0
0
0
0

1,155
1,147
1,139
1,131
1,123

2,437
2,427
2,416
2,406
2,395

24,000
24,050
24,100
24,150
24,200

24,050
24,100
24,150
24,200
24,250

0
0
0
0
0

1,275
1,267
1,259
1,251
1,243

2,595
2,585
2,574
2,564
2,553

0
0
0
0
0

1,594
1,586
1,578
1,570
1,562

3,017
3,006
2,995
2,985
2,974

27,000
27,050
27,100
27,150
27,200

27,050
27,100
27,150
27,200
27,250

0
0
0
0
0

795
787
779
771
763

1,964
1,953
1,942
1,932
1,921

0
0
0
0
0

1,115
1,107
1,099
1,091
1,083

2,385
2,374
2,364
2,353
2,343

24,250
24,300
24,350
24,400
24,450

24,300
24,350
24,400
24,450
24,500

0
0
0
0
0

1,235
1,227
1,219
1,211
1,203

2,543
2,532
2,522
2,511
2,501

0
0
0
0
0

1,554
1,546
1,538
1,530
1,522

2,964
2,953
2,943
2,932
2,922

27,250
27,300
27,350
27,400
27,450

27,300
27,350
27,400
27,450
27,500

0
0
0
0
0

755
747
739
731
723

1,911
1,900
1,890
1,879
1,869

0
0
0
0
0

1,075
1,067
1,059
1,051
1,043

2,332
2,322
2,311
2,300
2,290

24,500
24,550
24,600
24,650
24,700

24,550
24,600
24,650
24,700
24,750

0
0
0
0
0

1,195
1,187
1,179
1,171
1,163

2,490
2,479
2,469
2,458
2,448

0
0
0
0
0

1,514
1,506
1,498
1,490
1,482

2,911
2,901
2,890
2,880
2,869

27,500
27,550
27,600
27,650
27,700

27,550
27,600
27,650
27,700
27,750

0
0
0
0
0

715
707
699
691
683

1,858
1,848
1,837
1,827
1,816

0
0
0
0
0

1,035
1,027
1,019
1,011
1,003

2,279
2,269
2,258
2,248
2,237

24,750
24,800
24,850
24,900
24,950

24,800
24,850
24,900
24,950
25,000

0
0
0
0
0

1,155
1,147
1,139
1,131
1,123

2,437
2,427
2,416
2,406
2,395

0
0
0
0
0

1,474
1,466
1,458
1,450
1,442

2,859
2,848
2,838
2,827
2,816

27,750
27,800
27,850
27,900
27,950

27,800
27,850
27,900
27,950
28,000

0
0
0
0
0

675
667
659
651
643

1,806
1,795
1,785
1,774
1,763

0
0
0
0
0

995
987
979
971
963

2,227
2,216
2,206
2,195
2,185

(Continued on page 49)

48

Page 51 of 57

Publication 596

13:36 - 21-DEC-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix
2006 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)

And your filing status is –
If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

And your filing status is –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

28,000
28,050
28,100
28,150
28,200

28,050
28,100
28,150
28,200
28,250

0
0
0
0
0

635
627
619
611
603

1,753
1,742
1,732
1,721
1,711

0
0
0
0
0

955
947
939
931
923

2,174
2,164
2,153
2,143
2,132

31,000
31,050
31,100
31,150
31,200

31,050
31,100
31,150
31,200
31,250

0
0
0
0
0

156
148
140
132
124

1,121
1,111
1,100
1,090
1,079

0
0
0
0
0

476
468
460
452
444

1,542
1,532
1,521
1,511
1,500

28,250
28,300
28,350
28,400
28,450

28,300
28,350
28,400
28,450
28,500

0
0
0
0
0

595
588
580
572
564

1,700
1,690
1,679
1,669
1,658

0
0
0
0
0

915
907
899
891
883

2,121
2,111
2,100
2,090
2,079

31,250
31,300
31,350
31,400
31,450

31,300
31,350
31,400
31,450
31,500

0
0
0
0
0

116
108
100
92
84

1,068
1,058
1,047
1,037
1,026

0
0
0
0
0

436
428
420
412
404

1,490
1,479
1,469
1,458
1,448

28,500
28,550
28,600
28,650
28,700

28,550
28,600
28,650
28,700
28,750

0
0
0
0
0

556
548
540
532
524

1,648
1,637
1,627
1,616
1,606

0
0
0
0
0

875
867
859
851
843

2,069
2,058
2,048
2,037
2,027

31,500
31,550
31,600
31,650
31,700

31,550
31,600
31,650
31,700
31,750

0
0
0
0
0

76
68
60
52
44

1,016
1,005
995
984
974

0
0
0
0
0

396
388
380
372
364

1,437
1,426
1,416
1,405
1,395

28,750
28,800
28,850
28,900
28,950

28,800
28,850
28,900
28,950
29,000

0
0
0
0
0

516
508
500
492
484

1,595
1,584
1,574
1,563
1,553

0
0
0
0
0

835
827
819
811
803

2,016
2,006
1,995
1,985
1,974

31,750
31,800
31,850
31,900
31,950

31,800
31,850
31,900
31,950
32,000

0
0
0
0
0

36
28
20
12
4

963
953
942
932
921

0
0
0
0
0

356
348
340
332
324

1,384
1,374
1,363
1,353
1,342

29,000
29,050
29,100
29,150
29,200

29,050
29,100
29,150
29,200
29,250

0
0
0
0
0

476
468
460
452
444

1,542
1,532
1,521
1,511
1,500

0
0
0
0
0

795
787
779
771
763

1,964
1,953
1,942
1,932
1,921

32,000
32,050
32,100
32,150
32,200

32,050
32,100
32,150
32,200
32,250

0
0
0
0
0

0
0
0
0
0

911
900
889
879
868

0
0
0
0
0

316
308
300
292
284

1,332
1,321
1,311
1,300
1,290

29,250
29,300
29,350
29,400
29,450

29,300
29,350
29,400
29,450
29,500

0
0
0
0
0

436
428
420
412
404

1,490
1,479
1,469
1,458
1,448

0
0
0
0
0

755
747
739
731
723

1,911
1,900
1,890
1,879
1,869

32,250
32,300
32,350
32,400
32,450

32,300
32,350
32,400
32,450
32,500

0
0
0
0
0

0
0
0
0
0

858
847
837
826
816

0
0
0
0
0

276
268
260
252
244

1,279
1,269
1,258
1,247
1,237

29,500
29,550
29,600
29,650
29,700

29,550
29,600
29,650
29,700
29,750

0
0
0
0
0

396
388
380
372
364

1,437
1,426
1,416
1,405
1,395

0
0
0
0
0

715
707
699
691
683

1,858
1,848
1,837
1,827
1,816

32,500
32,550
32,600
32,650
32,700

32,550
32,600
32,650
32,700
32,750

0
0
0
0
0

0
0
0
0
0

805
795
784
774
763

0
0
0
0
0

236
228
220
212
204

1,226
1,216
1,205
1,195
1,184

29,750
29,800
29,850
29,900
29,950

29,800
29,850
29,900
29,950
30,000

0
0
0
0
0

356
348
340
332
324

1,384
1,374
1,363
1,353
1,342

0
0
0
0
0

675
667
659
651
643

1,806
1,795
1,785
1,774
1,763

32,750
32,800
32,850
32,900
32,950

32,800
32,850
32,900
32,950
33,000

0
0
0
0
0

0
0
0
0
0

753
742
732
721
710

0
0
0
0
0

196
188
180
172
164

1,174
1,163
1,153
1,142
1,132

30,000
30,050
30,100
30,150
30,200

30,050
30,100
30,150
30,200
30,250

0
0
0
0
0

316
308
300
292
284

1,332
1,321
1,311
1,300
1,290

0
0
0
0
0

635
627
619
611
603

1,753
1,742
1,732
1,721
1,711

33,000
33,050
33,100
33,150
33,200

33,050
33,100
33,150
33,200
33,250

0
0
0
0
0

0
0
0
0
0

700
689
679
668
658

0
0
0
0
0

156
148
140
132
124

1,121
1,111
1,100
1,090
1,079

30,250
30,300
30,350
30,400
30,450

30,300
30,350
30,400
30,450
30,500

0
0
0
0
0

276
268
260
252
244

1,279
1,269
1,258
1,247
1,237

0
0
0
0
0

595
588
580
572
564

1,700
1,690
1,679
1,669
1,658

33,250
33,300
33,350
33,400
33,450

33,300
33,350
33,400
33,450
33,500

0
0
0
0
0

0
0
0
0
0

647
637
626
616
605

0
0
0
0
0

116
108
100
92
84

1,068
1,058
1,047
1,037
1,026

30,500
30,550
30,600
30,650
30,700

30,550
30,600
30,650
30,700
30,750

0
0
0
0
0

236
228
220
212
204

1,226
1,216
1,205
1,195
1,184

0
0
0
0
0

556
548
540
532
524

1,648
1,637
1,627
1,616
1,606

33,500
33,550
33,600
33,650
33,700

33,550
33,600
33,650
33,700
33,750

0
0
0
0
0

0
0
0
0
0

595
584
574
563
553

0
0
0
0
0

76
68
60
52
44

1,016
1,005
995
984
974

30,750
30,800
30,850
30,900
30,950

30,800
30,850
30,900
30,950
31,000

0
0
0
0
0

196
188
180
172
164

1,174
1,163
1,153
1,142
1,132

0
0
0
0
0

516
508
500
492
484

1,595
1,584
1,574
1,563
1,553

33,750
33,800
33,850
33,900
33,950

33,800
33,850
33,900
33,950
34,000

0
0
0
0
0

0
0
0
0
0

542
531
521
510
500

0
0
0
0
0

36
28
20
12
4

963
953
942
932
921

(Continued on page 50)

49

Page 52 of 57

Publication 596

13:36 - 21-DEC-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Publication 596 Earned Income Credit (EIC)
2006 Earned Income Credit (EIC) Table – Continued

(Caution. This is not a tax table.)

And your filing status is –
If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

And your filing status is –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

If the amount you are
looking up from the
worksheet is –

At least

But less
than

Single, head of household, or
qualifying widow(er) and you
have –

Married filing jointly and you
have –

No
Two
children One child children

No
Two
children One child children

Your credit is –

Your credit is –

34,000
34,050
34,100
34,150
34,200

34,050
34,100
34,150
34,200
34,250

0
0
0
0
0

0
0
0
0
0

489
479
468
458
447

0
0
0
0
0

0
0
0
0
0

911
900
889
879
868

36,500
36,550
36,600
36,650
36,700

36,550
36,600
36,650
36,700
36,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

384
373
363
352
342

34,250
34,300
34,350
34,400
34,450

34,300
34,350
34,400
34,450
34,500

0
0
0
0
0

0
0
0
0
0

437
426
416
405
395

0
0
0
0
0

0
0
0
0
0

858
847
837
826
816

36,750
36,800
36,850
36,900
36,950

36,800
36,850
36,900
36,950
37,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

331
321
310
300
289

34,500
34,550
34,600
34,650
34,700

34,550
34,600
34,650
34,700
34,750

0
0
0
0
0

0
0
0
0
0

384
373
363
352
342

0
0
0
0
0

0
0
0
0
0

805
795
784
774
763

37,000
37,050
37,100
37,150
37,200

37,050
37,100
37,150
37,200
37,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

279
268
258
247
237

34,750
34,800
34,850
34,900
34,950

34,800
34,850
34,900
34,950
35,000

0
0
0
0
0

0
0
0
0
0

331
321
310
300
289

0
0
0
0
0

0
0
0
0
0

753
742
732
721
710

37,250
37,300
37,350
37,400
37,450

37,300
37,350
37,400
37,450
37,500

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

226
216
205
194
184

35,000
35,050
35,100
35,150
35,200

35,050
35,100
35,150
35,200
35,250

0
0
0
0
0

0
0
0
0
0

279
268
258
247
237

0
0
0
0
0

0
0
0
0
0

700
689
679
668
658

37,500
37,550
37,600
37,650
37,700

37,550
37,600
37,650
37,700
37,750

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

173
163
152
142
131

35,250
35,300
35,350
35,400
35,450

35,300
35,350
35,400
35,450
35,500

0
0
0
0
0

0
0
0
0
0

226
216
205
194
184

0
0
0
0
0

0
0
0
0
0

647
637
626
616
605

37,750
37,800
37,850
37,900
37,950

37,800
37,850
37,900
37,950
38,000

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

121
110
100
89
79

35,500
35,550
35,600
35,650
35,700

35,550
35,600
35,650
35,700
35,750

0
0
0
0
0

0
0
0
0
0

173
163
152
142
131

0
0
0
0
0

0
0
0
0
0

595
584
574
563
553

38,000
38,050
38,100
38,150
38,200

38,050
38,100
38,150
38,200
38,250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

68
58
47
37
26

35,750
35,800
35,850
35,900
35,950

35,800
35,850
35,900
35,950
36,000

0
0
0
0
0

0
0
0
0
0

121
110
100
89
79

0
0
0
0
0

0
0
0
0
0

542
531
521
510
500

38,250
38,300
38,300
38,348
38,348 or more

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

15
5
0

36,000
36,050
36,100
36,150
36,200

36,050
36,100
36,150
36,200
36,250

0
0
0
0
0

0
0
0
0
0

68
58
47
37
26

0
0
0
0
0

0
0
0
0
0

489
479
468
458
447

36,250
36,300
36,350
36,400
36,450

36,300
36,350
36,400
36,450
36,500

0
0
0
0
0

0
0
0
0
0

15
**
0
0
0

0
0
0
0
0

0
0
0
0
0

437
426
416
405
395

**If the amount you are looking up from the worksheet is at least $36,300 but less than $36,348, your credit is $5. Otherwise, you cannot take the credit.

50