Skip to Main Content

2017 Instructions for Form FTB 3514

California Earned Income Tax Credit

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).

What's New

Self-Employment Income

For taxable years beginning on or after January 1, 2017, California conforms to federal law to include in the definition of earned income, net earnings from self-employment for the California Earned Income Tax Credit (EITC).

Earned Income Thresholds

Earned income thresholds have increased for taxable year 2017. You may qualify for the refundable EITC if you have earned income of less than $22,323.

General Information

In general, for taxable years beginning on or after January 1, 2015, California law conforms to the IRC as of January 1, 2015. However, there are continuing differences between California and federal law. When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. For more information, go to ftb.ca.gov and search for conformity. Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540 or 540NR), and the Business Entity tax booklets.

The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the California Revenue and Taxation Code (R&TC) in the instructions. Taxpayers should not consider the instructions as authoritative law.

Registered Domestic Partners (RDPs)

For purposes of California income tax, references to a spouse, husband, or wife also refer to a California registered domestic partner (RDP), unless otherwise specified. When we use the initials RDP they refer to both a California registered domestic “partner” and a California registered domestic “partnership,” as applicable. For more information on RDPs, get FTB Pub. 737, Tax Information for Registered Domestic Partners.

The refundable EITC is available to taxpayers who earned wage income in California and/or have net earnings from self-employment. This credit is similar to the federal Earned Income Credit (EIC) but with different income limitations. EITC reduces your California tax obligation, or allows a refund if no California tax is due. You do not need a child to qualify, but must file a California tax return to claim the credit and attach a completed form FTB 3514.

A. Purpose

Use form FTB 3514 to determine whether you qualify to claim the credit, provide information about your qualifying children, if applicable, and to figure the amount of your credit.

B. Differences in California and Federal Law

The differences between California and federal law are as follows:

  • California allows this credit for wage income (wages, salaries, tips and other employee compensation) that is subject to California withholding.
  • If you were a nonresident, you must have earned wage income that is subject to California withholding.
  • Both your earned income and federal adjusted gross income (AGI) must be less than $53,930 to qualify for the federal credit, and less than $22,323 to qualify for the California credit.
  • You may elect to include all of your (and/or all of your spouse/RDP’s if filing jointly) nontaxable military combat pay in earned income for California purposes, whether or not you elect to include it for federal purposes. Get FTB Pub. 1032, Tax Information for Military Personnel, for special rules that apply to military personnel claiming the EITC.

Specific Instructions

If certain requirements are met, you may claim the EITC even if you do not have a qualifying child. The amount of the credit is greater if you have a qualifying child, and increases with each child that qualifies, up to a maximum of three children. Follow Step 1 through Step 7 below to determine if you qualify for the credit and to figure the amount of the credit.

If your EITC was reduced or disallowed for any reason other than a math or clerical error and you now want to take the EITC then answer yes on line 1b within the form and follow Step 1 through Step 7 below to determine if you qualify for the credit.

Attach the completed form FTB 3514, California Earned Income Tax Credit, to your Form 540 or 540 2EZ, California Resident Income Tax Return; or Long or Short Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, if you claim the California EITC.

Step 1. Qualifications for All Filers

  1. Federal AGI
    If, in taxable year 2017:
    • 3 or more qualifying children lived with you, is the amount on federal Form 1040, line 38; or federal Form 1040A, line 22, less than $22,303?
    • 2 qualifying children lived with you, is the amount on federal Form 1040, line 38; or federal Form 1040A, line 22, less than $22,310?
    • 1 qualifying child lived with you, is the amount on federal Form 1040, line 38; or federal Form 1040A, line 22, less than $22,323?
    • No qualifying children lived with you, is the amount on federal Form 1040, line 38; federal Form 1040A, line 22; or federal Form 1040EZ, line 4, less than $15,009?
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  2. Do you, and your spouse/RDP if filing a joint return, have a social security number (SSN) that allows you to work and is valid for EITC purposes? See "Valid SSN" section within Step 3, Qualifying Child, for a full definition.
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  3. Is your filing status married filing separately?
    • Yes Stop here, you cannot take the credit.
    • No Continue.
  4. Are you filing federal Forms 2555, Foreign Earned Income or 2555-EZ, Foreign Earned Income Exclusion (relating to foreign earned income)?
    • Yes Stop here, you cannot take the credit.
    • No Continue.
  5. Were you or your spouse/RDP a nonresident alien for any part of 2017?
    • Yes If your filing status is married filing jointly, continue. Otherwise, stop; you cannot take the EITC.
    • No Continue.
  6. If you are filing a Long or Short Form 540NR, did you and your spouse/RDP live in California for at least 183 days?
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  7. Complete line 1, line 2, and line 3 on the form. Then go to Step 2.

Step 2 Investment Income

If you are filing Form 540 or Long Form 540NR complete Worksheet 1. If you are filing Form 540 2EZ or Short Form 540NR complete Worksheet 2.

Worksheet 1 – Investment Income Form 540 and Long Form 540NR Filers

Interest and Dividends

  1. Add and enter the amounts from federal Form 1040, line 8a and line 8b
  2. Enter the amount from federal Form 8814, Parents’ Election to Report Child’s Interest and Dividends, line 1b
  3. Enter the amount from federal Form 1040, line 9a
  4. Enter any amounts from federal Form 8814, line 12 for child's interest and dividends

Capital Gain Net Income

  1. Enter the amount from federal Form 1040, line 13. If the result is less than zero, enter -0-
  2. Enter the gain from federal Form 4797 Sales of Business Property, line 7. If the amount on that line is a loss, enter -0-. (But, if you completed federal Form 4797, line 8 and line 9, enter the amount from line 9 instead)
  3. Subtract line 6 from line 5. (If the result is less than zero, enter -0-)

Passive Activities

  1. Enter the total of net income from passive activities included on federal Form 1040, line 17

Other Activities

  1. Enter any income from the rental of personal property included on federal Form 1040, line 21. If the result is zero or less, enter -0-
  2. Enter any expenses related to the rental of personal property included as a write‑in adjustment on federal Form 1040, line 36
  3. Subtract line 10 from line 9. (If the result is less than zero, enter -0-)

Investment Income

  1. Add the amounts on lines 1, 2, 3, 4, 7, 8, and 11. Enter the total. This is your investment income
  2. Is the amount on line 12 more than $3,561?
    • Yes. Stop here, you cannot take the credit.
    • No. Enter the amount from line 12 on form FTB 3514, line 4. Go to Step 3.

Worksheet 2 – Investment Income Form 540 2EZ and Short Form 540NR Filers

  1. Taxable interest. Enter the amount from Form 540 2EZ, line 10. Short Form 540NR filers add and enter the amounts from federal Form 1099-INT, box 1
  2. Nontaxable interest. Add and enter the amounts from federal Form 1099-INT, box 3 and box 8, and the amount from federal Form 1099-DIV, box 10
  3. Dividends. Enter the amount from Form 540 2EZ, line 11
  4. Capital gain net income. Enter the amount from Form 540 2EZ, line 13
  5. Investment Income. Add line 1, line 2, line 3 and line 4. Enter the amount here
  6. Is the amount on line 5 more than $3,561?
    • Yes. Stop here, you cannot take the credit.
    • No. Enter the amount from line 5 on form FTB 3514, line 4.
      Go to Step 3.

Step 3 Qualifying Child

Qualifying Child Definition

A qualifying child for the EITC is a child who meets the following conditions:

  • Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
  • Is under age 19 at the end of 2017 and younger than you (or your spouse/RDP, if filing jointly), or under age 24 at the end of 2017, a student, and younger than you (or your spouse/RDP, if filing jointly), or any age and permanently and totally disabled.
  • Is not filing a joint return for 2017 or is filing a joint return for 2017 only to claim a refund of withheld income tax or estimated tax paid. Get federal Publication 596, Earned Income Credit, for examples.
  • Lived with you in California for more than half of 2017. If the child did not live with you for the required time, see exceptions in the instructions for line 11.

    Note. If the child was married or meets the conditions to be a qualifying child of another person (other than your spouse/RDP if filing a joint return), special rules apply. Get federal Publication 596 for more information.

Qualifying Child Questionnaire

  1. Do you have at least one child who meets the conditions to be your qualifying child?
    • Yes Continue.
    • No Go to Step 4.
  2. Are you filing a joint return for 2017?
    • Yes Complete form FTB 3514, Part III, line 5 through line 12. Go to Step 5.
    • No Continue.
  3. Could you be a qualifying child of another person for 2017? (Answer “No” if the other person is not required to file, and is not filing, a 2017 tax return or is filing a 2017 return only to claim a refund of withheld income tax or estimated tax paid. Get federal Publication 596 for examples.)
    • Yes Stop here, you cannot take the credit.
    • No Complete form FTB 3514, Part III, line 5 through line 12. Go to Step 5.

Line 7 – SSN

The child must have a valid SSN, as defined below, unless the child was born and died in 2017. If your child was born alive and died in 2017 and did not have an SSN, enter “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records or include it according to your software's instructions.

Valid SSN. For the EITC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. However, if “Valid for Work Only With DHS Authorization” is printed on the social security card, the SSN is valid for EITC purposes only as long as the DHS authorization is still valid.

An Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN) cannot be used to claim EITC. If you or your child has an ITIN or ATIN and later gets a SSN that is valid for employment, you may be able to file an amended return.

If you did not have an SSN by the due date of your 2017 return (including extensions), you cannot claim the EITC on either your original or an amended 2017 return, even if you later get an SSN. Also, if a child did not have an SSN by the due date of your return (including extensions), you cannot count that child as a qualifying child in figuring the EITC on either your original or an amended 2017 return, even if that child later gets an SSN.

Use Forms 540, 540 2EZ, or 540NR (Long or Short) amended individual tax returns to correct your return.

Line 9a – Student

A student is a child who during any part of 5 calendar months of 2017 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Line 9b – Permanently and totally disabled

A person is permanently and totally disabled if, at any time in 2017, the person could not engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Line 10 – Child's relationship to you

For additional information see qualifying child definition.

Line 11 – Number of days child lived with you

Enter the number of days the child lived with you in California during 2017. To qualify, the child must have the same principal place of residence in California as you for more than half of 2017, defined as 183 days or more. If the child was born or died in 2017 and your home was the child’s home for more than half the time he or she was alive during 2017, enter "365." Do not enter more than 365 days. If the child did not live with you for the required time, temporary absences may count as time lived at home. For more information get federal Publication 596.

Line 12 – Child’s physical address

Enter the physical address where the child resided during 2017. This should be the address of the principal place of residence in California where the child lived with you for more than half of 2017. If the child lived with you in California for more than half of 2017, but moved within California during this period, this should be the address of the principal place of residence that was shared the longest.

Step 4 Filer Without a Qualifying Child

  1. Is the amount on federal Form 1040, line 38; federal Form 1040A, line 22; or Form 1040EZ, line 4, less than $15,009?
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  2. Were you (or your spouse/RDP if filing a joint return) at least age 25 but under age 65 at the end of 2017? (Answer “Yes” if you, or your spouse/RDP if filing a joint return, were born after December 31, 1952, and before January 2, 1993.) If your spouse/RDP died in 2017 (or if you are preparing a return for someone who died in 2017), get federal Publication 596 for more information before you answer.
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  3. Was your main home, and your spouse’s/RDP's if filing a joint return, in California for more than half of 2017?
    • Yes Continue.
    • No Stop here, you cannot take the credit.
  4. Are you filing a joint return for 2017? For more information get federal Publication 596.
    • Yes Skip questions e and f; go to Step 5.
    • No Continue.
  5. Could you be a qualifying child of another person for 2017? (Answer “No” if the other person is not required to file, and is not filing, a 2017 tax return or is filing a 2017 return only to claim a refund of withheld income tax or estimated tax paid. Get federal Publication 596 for examples.)
    • Yes Stop here, you cannot take the credit.
    • No Continue.
  6. Can you be claimed as a dependent on someone else’s 2017 tax return?
    • Yes Stop here, you cannot take the credit.
    • No Go to Step 5.

Step 5 California Earned Income

Complete lines 13 through 19 to figure your California earned income.

Line 13 – Wages, salaries, tips, and other employee compensation, subject to California withholding

Enter the amount from Form 540, line 12; Form 540 2EZ, line 9; Long Form 540NR, line 12; or Short Form 540NR, line 12. Exclude any Medicaid waiver payments, In Home Supportive Services (IHSS) payments, or IHSS supplementary payments that are nontaxable for federal purposes that are included on these lines.

Line 14 – Prison inmate wages

Enter the amount included on line 13, that you received for work performed while an inmate in a penal institution.

Line 15 – Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental Section 457 plan

Enter the amount included on line 13, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental Section 457 plan. This amount may be shown on Form W-2, box 11. If you received such an amount and box 11 is blank, contact your employer for the amount received as a pension or annuity.

Line 17 – Nontaxable combat pay

Enter the amount from federal Form W-2, Wage and Tax Statement, Box 12, Code Q, if you elect to include your nontaxable military combat pay in earned income for EITC purposes. If you are filing a joint return, both you and/or your spouse/RDP can elect to include your own nontaxable military combat pay for EITC purposes. Each must include all of their nontaxable military combat pay, not just a portion of it. You may elect to include nontaxable military combat pay in earned income for California purposes, whether or not you elect to include it for federal purposes.

Line 18 – Business income or (loss)

If you are self-employed and have net earnings from self-employment, go to Worksheet 3 to figure your business income or loss. Attach a copy of your complete federal return, including any Schedule C, Schedule C-EZ, Schedule F, Schedule SE, and any Schedule K-1(Form 1065 or 1065-B).

Worksheet 3 – Business Income or (Loss)

  1. Business income or (loss). Enter the amount from federal Form 1040, line 12
  2. Farm income or (loss). Enter the amount from federal Form 1040, line 18
  3. Self-employment earnings from partnerships reported on K-1s. Enter the net profit (or loss) from federal Schedule K-1 (Form 1065), box 14, code A; and Schedule K-1 (Form 1065-B), box 9, code J1
  4. Deductible part of self-employment tax. Enter the amount from federal Form 1040, line 27
  5. Total business income or (loss). Add line 1, line 2, line 3, and subtract line 4. Enter the amount here and on form FTB 3514, line 18

After completing Step 5, line 18e go to Step 6.

Lines 18 a-e Business information

Enter your business information in the spaces provided. If you have multiple businesses, use the information from the schedule with the largest net profit (loss).

Line b – Business address

Enter your business address. Show a street address instead of a box number. Include the suite or room number, if any.

Line c – Business license number

Enter your business license number. A business license number is a reference number from a county, city, or state that allows you to engage in a specific business activity within the designated area. If you do not have a business license number, leave line c blank.

Line d – SEIN

Enter your state employer identification number (SEIN) issued by the California Employment Development Department. If you do not have a SEIN, leave line d blank.

Line e – Business code

Use the six-digit code from federal Schedule C, Schedule C-EZ, or Schedule F, box B.

Step 6 How to Figure the CA EITC

Complete the California Earned Income Tax Credit Worksheet below. If you file a Form 540NR, go to Step 7 after you complete Step 6.

California Earned Income Tax Credit Worksheet

Part I – All Filers

  1. Enter your California earned income from form FTB 3514, line 19. If the amount is zero or less, stop here
  2. Look up the amount on line 1 in the EITC Table to find the credit. Be sure you use the correct
    column for the number of qualifying children you have. Enter the credit here
    If the amount on line 2 is zero, stop here. You cannot take the credit.
  3. Enter the amount from federal Form 1040, line 38; federal Form 1040A, line 22; or federal Form 1040EZ, line 4.
  4. Are the amounts on lines 1 and 3 the same?
    • Yes Skip line 5; and enter the amount from line 2 on line 6.
    • No Go to line 5.

Part II – Filers who Answered “No” on Line 4

  1. If you have:
    • No qualifying children, is the amount on line 3 less than $3,446?
    • 1 qualifying child, is the amount on line 3 less than $5,175?
    • 2 qualifying children, is the amount on line 3 less than $7,265?
    • 3 or more qualifying children, is the amount on line 3 less than $7,265?
    • Yes Leave line 5 blank; enter the amount from line 2 on line 6.
    • No Look up the amount on line 3 in the EITC Table to find the credit. Be sure you use the correct column for the number of qualifying children you have. Enter the credit here.
      Look at the amounts on line 5 and line 2, enter the smaller amount on line 6.

Part III – Your Earned Income Tax Credit

  1. This is your California earned income tax credit. Enter this amount on form FTB 3514, line 20.

Step 7 How to Figure the Nonresident or Part-Year Resident EITC

Line 22 – Nonresident or Part-Year Resident EITC

If you do not file a Form 540NR, do not complete lines 21 and 22 of form FTB 3514. If you file a Form 540NR, enter your CA Exemption Credit Percentage from line 38 of Form 540NR (Long or Short) on line 21 of form FTB 3514. Multiply line 21 by line 20 and enter the result on line 22 of form FTB 3514. This amount should also be entered on line 85 of Form 540NR (Long or Short).

2017 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.

  1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your California Earned Income Tax Credit Worksheet.
  2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned Income Tax Credit Worksheet.
If the amount you are looking up from the worksheet is … And your number of qualifying children is
At least But Not Over 0 Your credit is … 1 Your credit is … 2 Your credit is … 3 Your credit is …
$1 50 2 7 9 10
51 100 5 22 26 29
101 150 8 36 43 48
151 200 11 51 60 67
201 250 15 65 77 86
251 300 18 80 94 105
301 350 21 94 111 125
351 400 24 109 128 144
401 450 28 123 145 163
451 500 31 137 162 182
501 550 34 152 179 201
551 600 37 166 196 220
601 650 41 181 213 239
651 700 44 195 230 258
701 750 47 210 247 278
751 800 50 224 264 297
801 850 54 239 281 316
851 900 57 253 298 335
901 950 60 267 315 354
951 1,000 63 282 332 373
1,001 1,050 67 296 349 392
1,051 1,100 70 311 366 411
1,101 1,150 73 325 383 431
1,151 1,200 76 340 400 450
1,201 1,250 80 354 417 469
1,251 1,300 83 369 434 488
1,301 1,350 86 383 451 507
1,351 1,400 89 398 468 526
1,401 1,450 93 412 485 545
1,451 1,500 96 426 502 564
1,501 1,550 99 441 519 584
1,551 1,600 102 455 536 603
1,601 1,650 106 470 553 622
1,651 1,700 109 484 570 641
1,701 1,750 112 499 587 660
1,751 1,800 115 513 604 679
1,801 1,850 119 528 621 698
1,851 1,900 122 542 638 717
1,901 1,950 125 556 655 737
1,951 2,000 128 571 672 756
2,001 2,050 132 585 689 775
2,051 2,100 135 600 706 794
2,101 2,150 138 614 723 813
2,151 2,200 141 629 740 832
2,201 2,250 145 643 757 851
2,251 2,300 148 658 774 870
2,301 2,350 151 672 791 890
2,351 2,400 154 687 808 909
2,401 2,450 158 701 825 928
2,451 2,500 161 715 842 947
2,501 2,550 164 730 859 966
2,551 2,600 167 744 876 985
2,601 2,650 171 759 893 1,004
2,651 2,700 174 773 910 1,023
2,701 2,750 177 788 927 1,043
2,751 2,800 180 802 944 1,062
2,801 2,850 184 817 961 1,081
2,851 2,900 187 831 978 1,100
2,901 2,950 190 845 995 1,119
2,951 3,000 193 860 1,012 1,138
3,001 3,050 197 874 1,029 1,157
3,051 3,100 200 889 1,046 1,176
3,101 3,150 203 903 1,063 1,196
3,151 3,200 206 918 1,080 1,215
3,201 3,250 210 932 1,097 1,234
3,251 3,300 213 947 1,114 1,253
3,301 3,350 216 961 1,131 1,272
3,351 3,400 219 976 1,148 1,291
3,401 3,450 223 990 1,165 1,310
3,451 3,500 222 1,004 1,182 1,329
3,501 3,550 219 1,019 1,199 1,349
3,551 3,600 216 1,033 1,216 1,368
3,601 3,650 212 1,048 1,233 1,387
3,651 3,700 209 1,062 1,250 1,406
3,701 3,750 206 1,077 1,267 1,425
3,751 3,800 203 1,091 1,284 1,444
3,801 3,850 199 1,106 1,301 1,463
3,851 3,900 196 1,120 1,318 1,482
3,901 3,950 193 1,134 1,335 1,502
3,951 4,000 190 1,149 1,352 1,521
4,001 4,050 186 1,163 1,369 1,540
4,051 4,100 183 1,178 1,386 1,559
4,101 4,150 180 1,192 1,403 1,578
4,151 4,200 177 1,207 1,420 1,597
4,201 4,250 173 1,221 1,437 1,616
4,251 4,300 170 1,236 1,454 1,635
4,301 4,350 167 1,250 1,471 1,655
4,351 4,400 164 1,265 1,488 1,674
4,401 4,450 160 1,279 1,505 1,693
4,451 4,500 157 1,293 1,522 1,712
4,501 4,550 154 1,308 1,539 1,731
4,551 4,600 151 1,322 1,556 1,750
4,601 4,650 147 1,337 1,573 1,769
4,651 4,700 144 1,351 1,590 1,788
4,701 4,750 141 1,366 1,607 1,808
4,751 4,800 138 1,380 1,624 1,827
4,801 4,850 134 1,395 1,641 1,846
4,851 4,900 131 1,409 1,658 1,865
4,901 4,950 128 1,423 1,675 1,884
4,951 5,000 125 1,438 1,692 1,903
5,001 5,050 121 1,452 1,709 1,922
5,051 5,100 118 1,467 1,726 1,941
5,101 5,150 115 1,481 1,743 1,961
5,151 5,200 112 1,495 1,760 1,980
5,201 5,250 108 1,481 1,777 1,999
5,251 5,300 105 1,467 1,794 2,018
5,301 5,350 102 1,452 1,811 2,037
5,351 5,400 100 1,438 1,828 2,056
5,401 5,450 99 1,423 1,845 2,075
5,451 5,500 99 1,409 1,862 2,094
5,501 5,550 98 1,394 1,879 2,114
5,551 5,600 98 1,380 1,896 2,133
5,601 5,650 97 1,365 1,913 2,152
5,651 5,700 97 1,351 1,930 2,171
5,701 5,750 96 1,336 1,947 2,190
5,751 5,800 96 1,322 1,964 2,209
5,801 5,850 95 1,308 1,981 2,228
5,851 5,900 95 1,293 1,998 2,247
5,901 5,950 94 1,279 2,015 2,267
5,951 6,000 94 1,264 2,032 2,286
6,001 6,050 93 1,250 2,049 2,305
6,051 6,100 93 1,235 2,066 2,324
6,101 6,150 92 1,221 2,083 2,343
6,151 6,200 92 1,206 2,100 2,362
6,201 6,250 91 1,192 2,117 2,381
6,251 6,300 91 1,178 2,134 2,400
6,301 6,350 90 1,163 2,151 2,420
6,351 6,400 90 1,149 2,168 2,439
6,401 6,450 89 1,134 2,185 2,458
6,451 6,500 88 1,120 2,202 2,477
6,501 6,550 88 1,105 2,219 2,496
6,551 6,600 87 1,091 2,236 2,515
6,601 6,650 87 1,076 2,253 2,534
6,651 6,700 86 1,062 2,270 2,553
6,701 6,750 86 1,047 2,287 2,573
6,751 6,800 85 1,033 2,304 2,592
6,801 6,850 85 1,019 2,321 2,611
6,851 6,900 84 1,004 2,338 2,630
6,901 6,950 84 990 2,355 2,649
6,951 7,000 83 975 2,372 2,668
7,001 7,050 83 961 2,389 2,687
7,051 7,100 82 946 2,406 2,706
7,101 7,150 82 932 2,423 2,726
7,151 7,200 81 917 2,440 2,745
7,201 7,250 81 903 2,457 2,764
7,251 7,300 80 889 2,467 2,775
7,301 7,350 80 874 2,450 2,756
7,351 7,400 79 860 2,433 2,737
7,401 7,450 79 845 2,416 2,717
7,451 7,500 78 831 2,399 2,698
7,501 7,550 78 816 2,382 2,679
7,551 7,600 77 802 2,365 2,660
7,601 7,650 77 787 2,348 2,641
7,651 7,700 76 773 2,331 2,622
7,701 7,750 76 758 2,314 2,603
7,751 7,800 75 744 2,297 2,584
7,801 7,850 74 730 2,280 2,564
7,851 7,900 74 715 2,263 2,545
7,901 7,950 73 701 2,246 2,526
7,951 8,000 73 686 2,229 2,507
8,001 8,050 72 672 2,212 2,488
8,051 8,100 72 657 2,195 2,469
8,101 8,150 71 643 2,178 2,450
8,151 8,200 71 628 2,161 2,431
8,201 8,250 70 614 2,144 2,411
8,251 8,300 70 600 2,127 2,392
8,301 8,350 69 585 2,110 2,373
8,351 8,400 69 571 2,093 2,354
8,401 8,450 68 556 2,076 2,335
8,451 8,500 68 542 2,059 2,316
8,501 8,550 67 527 2,042 2,297
8,551 8,600 67 513 2,025 2,278
8,601 8,650 66 498 2,008 2,258
8,651 8,700 66 484 1,991 2,239
8,701 8,750 65 469 1,974 2,220
8,751 8,800 65 455 1,957 2,201
8,801 8,850 64 441 1,940 2,182
8,851 8,900 64 426 1,923 2,163
8,901 8,950 63 412 1,906 2,144
8,951 9,000 63 397 1,889 2,125
9,001 9,050 62 383 1,872 2,105
9,051 9,100 62 368 1,855 2,086
9,101 9,150 61 354 1,838 2,067
9,151 9,200 60 339 1,821 2,048
9,201 9,250 60 325 1,804 2,029
9,251 9,300 59 311 1,787 2,010
9,301 9,350 59 296 1,770 1,991
9,351 9,400 58 282 1,753 1,972
9,401 9,450 58 267 1,736 1,952
9,451 9,500 57 253 1,719 1,933
9,501 9,550 57 249 1,702 1,914
9,551 9,600 56 248 1,685 1,895
9,601 9,650 56 247 1,668 1,876
9,651 9,700 55 246 1,651 1,857
9,701 9,750 55 245 1,634 1,838
9,751 9,800 54 244 1,617 1,819
9,801 9,850 54 243 1,600 1,799
9,851 9,900 53 242 1,583 1,780
9,901 9,950 53 241 1,566 1,761
9,951 10,000 52 240 1,549 1,742
10,001 10,050 52 239 1,532 1,723
10,051 10,100 51 238 1,515 1,704
10,101 10,150 51 237 1,498 1,685
10,151 10,200 50 236 1,481 1,666
10,201 10,250 50 235 1,464 1,646
10,251 10,300 49 234 1,447 1,627
10,301 10,350 49 234 1,430 1,608
10,351 10,400 48 233 1,413 1,589
10,401 10,450 48 232 1,396 1,570
10,451 10,500 47 231 1,379 1,551
10,501 10,550 46 230 1,362 1,532
10,551 10,600 46 229 1,345 1,513
10,601 10,650 45 228 1,328 1,493
10,651 10,700 45 227 1,311 1,474
10,701 10,750 44 226 1,294 1,455
10,751 10,800 44 225 1,277 1,436
10,801 10,850 43 224 1,260 1,417
10,851 10,900 43 223 1,243 1,398
10,901 10,950 42 222 1,226 1,379
10,951 11,000 42 221 1,209 1,360
11,001 11,050 41 220 1,192 1,340
11,051 11,100 41 219 1,175 1,321
11,101 11,150 40 218 1,158 1,302
11,151 11,200 40 217 1,141 1,283
11,201 11,250 39 216 1,124 1,264
11,251 11,300 39 215 1,107 1,245
11,301 11,350 38 214 1,090 1,226
11,351 11,400 38 213 1,073 1,207
11,401 11,450 37 212 1,056 1,187
11,451 11,500 37 211 1,039 1,168
11,501 11,550 36 210 1,022 1,149
11,551 11,600 36 209 1,005 1,130
11,601 11,650 35 208 988 1,111
11,651 11,700 35 207 971 1,092
11,701 11,750 34 206 954 1,073
11,751 11,800 34 205 937 1,054
11,801 11,850 33 204 920 1,034
11,851 11,900 32 203 903 1,015
11,901 11,950 32 202 886 996
11,951 12,000 31 201 869 977
12,001 12,050 31 200 852 958
12,051 12,100 30 199 835 939
12,101 12,150 30 198 818 920
12,151 12,200 29 198 801 901
12,201 12,250 29 197 784 881
12,251 12,300 28 196 767 862
12,301 12,350 28 195 750 843
12,351 12,400 27 194 733 824
12,401 12,450 27 193 716 805
12,451 12,500 26 192 699 786
12,501 12,550 26 191 682 767
12,551 12,600 25 190 665 748
12,601 12,650 25 189 648 728
12,651 12,700 24 188 631 709
12,701 12,750 24 187 614 690
12,751 12,800 23 186 597 671
12,801 12,850 23 185 580 652
12,851 12,900 22 184 563 633
12,901 12,950 22 183 546 614
12,951 13,000 21 182 529 595
13,001 13,050 21 181 512 575
13,051 13,100 20 180 495 556
13,101 13,150 20 179 478 537
13,151 13,200 19 178 461 518
13,201 13,250 18 177 444 499
13,251 13,300 18 176 427 480
13,301 13,350 17 175 410 461
13,351 13,400 17 174 393 442
13,401 13,450 16 173 376 422
13,451 13,500 16 172 359 403
13,501 13,550 15 171 342 384
13,551 13,600 15 170 325 365
13,601 13,650 14 169 308 346
13,651 13,700 14 168 291 327
13,701 13,750 13 167 274 308
13,751 13,800 13 166 257 289
13,801 13,850 12 165 249 269
13,851 13,900 12 164 247 250
13,901 13,950 11 163 246 249
13,951 14,000 11 162 244 247
14,001 14,050 10 162 243 246
14,051 14,100 10 161 241 244
14,101 14,150 9 160 240 243
14,151 14,200 9 159 239 241
14,201 14,250 8 158 237 240
14,251 14,300 8 157 236 238
14,301 14,350 7 156 234 237
14,351 14,400 7 155 233 235
14,401 14,450 6 154 231 234
14,451 14,500 6 153 230 232
14,501 14,550 5 152 228 231
14,551 14,600 4 151 227 229
14,601 14,650 4 150 225 228
14,651 14,700 3 149 224 226
14,701 14,750 3 148 222 225
14,751 14,800 2 147 221 223
14,801 14,850 2 146 219 222
14,851 14,900 1 145 218 220
14,901 14,950 1 144 217 219
14,951 15,000 1 143 215 217
15,001 15,050 * 142 214 216
15,051 15,100 0 141 212 214
15,101 15,150 0 140 211 213
15,151 15,200 0 139 209 211
15,201 15,250 0 138 208 210
15,251 15,300 0 137 206 208
15,301 15,350 0 136 205 207
15,351 15,400 0 135 203 206
15,401 15,450 0 134 202 204
15,451 15,500 0 133 200 203
15,501 15,550 0 132 199 201
15,551 15,600 0 131 197 200
15,601 15,650 0 130 196 198
15,651 15,700 0 129 195 197
15,701 15,750 0 128 193 195
15,751 15,800 0 127 192 194
15,801 15,850 0 126 190 192
15,851 15,900 0 125 189 191
15,901 15,950 0 125 187 189
15,951 16,000 0 124 186 188
16,001 16,050 0 123 184 186
16,051 16,100 0 122 183 185
16,101 16,150 0 121 181 183
16,151 16,200 0 120 180 182
16,201 16,250 0 119 178 180
16,251 16,300 0 118 177 179
16,301 16,350 0 117 176 177
16,351 16,400 0 116 174 176
16,401 16,450 0 115 173 174
16,451 16,500 0 114 171 173
16,501 16,550 0 113 170 171
16,551 16,600 0 112 168 170
16,601 16,650 0 111 167 168
16,651 16,700 0 110 165 167
16,701 16,750 0 109 164 165
16,751 16,800 0 108 162 164
16,801 16,850 0 107 161 163
16,851 16,900 0 106 159 161
16,901 16,950 0 105 158 160
16,951 17,000 0 104 156 158
17,001 17,050 0 103 155 157
17,051 17,100 0 102 154 155
17,101 17,150 0 101 152 154
17,151 17,200 0 100 151 152
17,201 17,250 0 99 149 151
17,251 17,300 0 98 148 149
17,301 17,350 0 97 146 148
17,351 17,400 0 96 145 146
17,401 17,450 0 95 143 145
17,451 17,500 0 94 142 143
17,501 17,550 0 93 140 142
17,551 17,600 0 92 139 140
17,601 17,650 0 91 137 139
17,651 17,700 0 90 136 137
17,701 17,750 0 89 134 136
17,751 17,800 0 89 133 134
17,801 17,850 0 88 132 133
17,851 17,900 0 87 130 131
17,901 17,950 0 86 129 130
17,951 18,000 0 85 127 128
18,001 18,050 0 84 126 127
18,051 18,100 0 83 124 125
18,101 18,150 0 82 123 124
18,151 18,200 0 81 121 122
18,201 18,250 0 80 120 121
18,251 18,300 0 79 118 119
18,301 18,350 0 78 117 118
18,351 18,400 0 77 115 117
18,401 18,450 0 76 114 115
18,451 18,500 0 75 112 114
18,501 18,550 0 74 111 112
18,551 18,600 0 73 110 111
18,601 18,650 0 72 108 109
18,651 18,700 0 71 107 108
18,701 18,750 0 70 105 106
18,751 18,800 0 69 104 105
18,801 18,850 0 68 102 103
18,851 18,900 0 67 101 102
18,901 18,950 0 66 99 100
18,951 19,000 0 65 98 99
19,001 19,050 0 64 96 97
19,051 19,100 0 63 95 96
19,101 19,150 0 62 93 94
19,151 19,200 0 61 92 93
19,201 19,250 0 60 90 91
19,251 19,300 0 59 89 90
19,301 19,350 0 58 88 88
19,351 19,400 0 57 86 87
19,401 19,450 0 56 85 85
19,451 19,500 0 55 83 84
19,501 19,550 0 54 82 82
19,551 19,600 0 53 80 81
19,601 19,650 0 52 79 79
19,651 19,700 0 52 77 78
19,701 19,750 0 51 76 76
19,751 19,800 0 50 74 75
19,801 19,850 0 49 73 74
19,851 19,900 0 48 71 72
19,901 19,950 0 47 70 71
19,951 20,000 0 46 68 69
20,001 20,050 0 45 67 68
20,051 20,100 0 44 66 66
20,101 20,150 0 43 64 65
20,151 20,200 0 42 63 63
20,201 20,250 0 41 61 62
20,251 20,300 0 40 60 60
20,301 20,350 0 39 58 59
20,351 20,400 0 38 57 57
20,401 20,450 0 37 55 56
20,451 20,500 0 36 54 54
20,501 20,550 0 35 52 53
20,551 20,600 0 34 51 51
20,601 20,650 0 33 49 50
20,651 20,700 0 32 48 48
20,701 20,750 0 31 46 47
20,751 20,800 0 30 45 45
20,801 20,850 0 29 44 44
20,851 20,900 0 28 42 42
20,901 20,950 0 27 41 41
20,951 21,000 0 26 39 39
21,001 21,050 0 25 38 38
21,051 21,100 0 24 36 36
21,101 21,150 0 23 35 35
21,151 21,200 0 22 33 33
21,201 21,250 0 21 32 32
21,251 21,300 0 20 30 30
21,301 21,350 0 19 29 29
21,351 21,400 0 18 27 28
21,401 21,450 0 17 26 26
21,451 21,500 0 16 24 25
21,501 21,550 0 16 23 23
21,551 21,600 0 15 22 22
21,601 21,650 0 14 20 20
21,651 21,700 0 13 19 19
21,701 21,750 0 12 17 17
21,751 21,800 0 11 16 16
21,801 21,850 0 10 14 14
21,851 21,900 0 9 13 13
21,901 21,950 0 8 11 11
21,951 22,000 0 7 10 10
22,001 22,050 0 6 8 8
22,051 22,100 0 5 7 7
22,101 22,150 0 4 5 5
22,151 22,200 0 3 4 4
22,201 22,250 0 2 2 2
22,251 22,300 0 1 1 1
22,301 22,350 0 ** *** ****

* If the amount you are looking up from the worksheet is at least $15,001 but less than $15,009, and you have no qualifying child, your credit is $1.If the amount you are looking up from the worksheet is $15,009 or more, and you have no qualifying child, you cannot take the credit.

** If the amount you are looking up from the worksheet is at least $22,301 but less than $22,323, and you have one qualifying child, your credit is $1.If the amount you are looking up from the worksheet is $22,323 or more, and you have one qualifying child, you cannot take the credit.

*** If the amount you are looking up from the worksheet is at least $22,301 but less than $22,310, and you have two qualifying children, your credit is $1.If the amount you are looking up from the worksheet is $22,310 or more, and you have two qualifying children, you cannot take the credit.

**** If the amount you are looking up from the worksheet is at least $22,301 but less than $22,303, and you have three qualifying children, your credit is $1.If the amount you are looking up from the worksheet is $22,303 or more, and you have three qualifying children, you cannot take the credit.

Is there something wrong with this page?

Help us improve our website

Don't include social security numbers or other personal/confidential information.