Amended 1984, 2017
- 2017 Pub. L. 115-97 Pub. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 471(c), renumbered section 43 of this title as this section.
Cases: Sherbo v. Commissioner, 255 F.3d 650 (8th Cir. 2001); Rowe v. Commissioner, 128 T.C. 13 (2007)
Forms: Form 8862
Final rules 3
(a) Allowance of credit
Amended 1975, 1976, 1978, 1984, 1986, 1990, 1993
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13131(a), amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: “In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of—
“(1) the basic earned income credit, and
“(2) the health insurance credit.”
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11111(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “In the case of an eligible individual, there is allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to 14 percent of so much of the earned income for the taxable year as does not exceed $5,714.”
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 111(a), substituted “14 percent” for “11 percent” and “$5,714” for “$5,000”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1042(a), substituted “11 percent” for “10 percent”.
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 104(a), substituted “subtitle” for “chapter” and “$5,000” for “$4,000”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 401(c)(1)(B), substituted “is allowed” for “shall be allowed” and struck out provisions relating to the application of the six-month rule.
- 1975 Pub. L. 94-164 Pub. L. 94–164 designated existing provisions as par. (1) and added par. (2).
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(1) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the credit percentage of so much of the taxpayer’s earned income for the taxable year as does not exceed the earned income amount.
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(2) Limitation The amount of the credit allowable to a taxpayer under paragraph (1) for any taxable year shall not exceed the excess (if any) of—
(A) the credit percentage of the earned income amount, over
(B) the phaseout percentage of so much of the adjusted gross income (or, if greater, the earned income) of the taxpayer for the taxable year as exceeds the phaseout amount.
Amended 1996, 2001
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(d)(1), struck out “modified” before “adjusted gross income”.
- 1996 Pub. L. 104-193 Pub. L. 104–193, § 910(a), inserted “modified” before “adjusted gross income”.
(b) Percentages and amounts For purposes of subsection (a)—
Amended 1975, 1976, 1978, 1986, 1990, 1993, 2009, 2010, 2013, 2014, 2015
- 2015 Pub. L. 114-113 Pub. L. 114–113, § 103(c), struck out par. (3) which provided for increased credit percentage for taxpayers with 3 or more qualifying children and reduction of marriage penalty in taxable years beginning after 2008 and before 2018, with adjustment for inflation.
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 206(a), substituted “after 2009” for “in 2010” in introductory provisions.
- 2013 Pub. L. 112-240 Pub. L. 112–240 substituted “for certain years” for “2009, 2010, 2011, and 2012” in heading and “after 2008 and before 2018” for “in 2009, 2010, 2011, or 2012” in introductory provisions.
- 2010 Pub. L. 111-312 Pub. L. 111–312 substituted “2009, 2010, 2011, and 2012” for “2009 and 2010” in heading and “, 2010, 2011, or 2012” for “or 2010” in introductory provisions.
- 2009 Pub. L. 111-5 Pub. L. 111–5 added par. (3).
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13131(a), substituted “Percentages and amounts” for “Computation of credit” in heading and amended text generally. Prior to amendment, text related to method of computation of both earned income credit and health insurance credit.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11111(a), substituted heading for one which read “Limitation” and amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “The amount of the credit allowable to a taxpayer under subsection (a) for any taxable year shall not exceed the excess (if any) of—
“(1) the maximum credit allowable under subsection (a) to any taxpayer, over
“(2) 10 percent of so much of the adjusted gross income (or, if greater, the earned income) of the taxpayer for the taxable year as exceeds $9,000.
In the case of any taxable year beginning in 1987, paragraph (2) shall be applied by substituting ‘$6,500’ for ‘$9,000’.”
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 111(b), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “The amount of the credit allowable to a taxpayer under subsection (a) for any taxable year shall not exceed the excess (if any) of—
“(1) $550, over
“(2) 122⁄9 percent of so much of the adjusted gross income (or, if greater, the earned income) of the taxpayer for the taxable year as exceeds $6,500.”
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 104(b), substituted provision limiting the allowable credit to an amount not to exceed the excess of $500 over 12.5 percent of so much of the adjusted gross income for the taxable year as exceeds $6,000 for provision limiting the allowable credit to an amount reduced by 10 percent of so much of the adjusted gross income for the taxable year as exceeds $4,000.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 401(c)(1)(B), struck out provisions relating to the application of the six-month rule.
- 1975 Pub. L. 94-164 Pub. L. 94–164 designated existing provisions as par. (1) and added par. (2).
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(1) Percentages The credit percentage and the phaseout percentage shall be determined as follows: In the case of an eligible individual with:The credit percentage is:Thephaseoutpercentageis: 1 qualifying child3415.98 2 qualifying children4021.06 3 or more qualifying children4521.06 No qualifying children7.65 7.65
Amended 1984, 2014, 2015
- 2015 Pub. L. 114-113 Pub. L. 114–113, § 103(a), amended par. (1) generally. Prior to amendment, par. (1) provided credit and phaseout percentages for eligible individuals with 1, 2 or more, or no qualifying children.
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(3)(A), struck out subpar. (A) designation, heading “In general”, and introductory provisions “In the case of taxable years beginning after 1995:” before the table and struck out subpars. (B) and (C) which related to transitional percentages for 1995 and transitional percentages for 1994, respectively, and realigned margins.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1042(d)(1), substituted “$550” for “$500”.
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(2) Amounts
Amended 1984, 1996, 2001
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(a)(1), reenacted par. heading without change, designated existing provisions as subpar. (A), inserted subpar. heading, substituted “Subject to subparagraph (B), the earned” for “The earned”, and added subpar. (B).
- 1996 Pub. L. 104-193 Pub. L. 104–193, § 909(a)(3), reenacted heading without change and amended text generally. Prior to amendment, text consisted of subpars. (A) and (B) setting out tables for determining the earned income amount for taxable years beginning after 1994 and for taxable years beginning in 1994.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1042(b), substituted “122⁄9 percent” for “12.5 percent” and “$6,500” for “$6,000”.
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(A) In general Subject to subparagraph (B), the earned income amount and the phaseout amount shall be determined as follows: In the case of an eligible individual with:The earned income amount is:Thephaseoutamount is: 1 qualifying child$6,330$11,610 2 or more qualifying children$8,890$11,610 No qualifying children$4,220 $5,280
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(B) Joint returns In the case of a joint return filed by an eligible individual and such individual’s spouse, the phaseout amount determined under subparagraph (A) shall be increased by $5,000.
Amended 2014, 2015, 2017, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 101(a)(1), struck out cl. (i) designation and heading and struck out cls. (ii) and (iii) which related to inflation adjustment for taxable years after 2015 and application of rounding provisions in subsec. (j)(2)(A) of this section, respectively.
- 2017 Pub. L. 115-97 Pub. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
- 2015 Pub. L. 114-113 Pub. L. 114–113, § 103(b), amended subpar. (B) generally. Prior to amendment, text read as follows: “In the case of a joint return filed by an eligible individual and such individual’s spouse, the phaseout amount determined under subparagraph (A) shall be increased by $3,000.”
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(3)(B), substituted “increased by $3,000.” for “increased by—
“(i) $1,000 in the case of taxable years beginning in 2002, 2003, and 2004,
“(ii) $2,000 in the case of taxable years beginning in 2005, 2006, and 2007, and
“(iii) $3,000 in the case of taxable years beginning after 2007.”
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(c) Definitions and special rules For purposes of this section—
Amended 1990, 1996, 1997, 1998, 2001
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(d)(2)(A), struck out heading and text of par. (5), which defined “modified adjusted gross income” as meaning adjusted gross income without regard to certain described amounts and increased by certain described amounts.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6010(p)(1)(A), inserted “and increased by the amounts described in subparagraph (C)” before period at end.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6010(p)(1)(B), (C), inserted “or” at end of cl. (iii) and substituted cl. (iv)(III) and concluding provisions for former cls. (iv)(III), (v), (vi), and concluding provisions which read as follows:
“(III) other trades or businesses
“(v) interest received or accrued during the taxable year which is exempt from tax imposed by this chapter, and
“(vi) amounts received as a pension or annuity, and any distributions or payments received from an individual retirement plan, by the taxpayer during the taxable year to the extent not included in gross income.
For purposes of clause (iv), there shall not be taken into account items which are attributable to a trade or business which consists of the performance of services by the taxpayer as an employee. Clause (vi) shall not include any amount which is not includible in gross income by reason of section 402(c), 403(a)(4), 403(b), 408(d)(3), (4), or (5), or 457(e)(10).”
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6010(p)(1)(C), added subpar. (C).
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1085(d)(4), inserted at end of concluding provisions “Clause (vi) shall not include any amount which is not includible in gross income by reason of section 402(c), 403(a)(4), 403(b), 408(d)(3), (4), or (5), or 457(e)(10).”
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1085(b), substituted “75 percent” for “50 percent” in introductory provisions.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1085(d)(1)–(3), added cls. (v) and (vi).
- 1996 Pub. L. 104-193 Pub. L. 104–193, § 910(b), added par. (5).
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11111(a), amended subsec. (c) generally, inserting “and special rules” in heading and substituting present provisions for provisions defining “eligible individual” and “earned income”.
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(1) Eligible individual
Amended 1978, 1996, 1998, 2004, 2021
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9622(a), struck out heading and text of subpar. (F). Text read as follows: “No credit shall be allowed under this section to any eligible individual who has one or more qualifying children if no qualifying child of such individual is taken into account under subsection (b) by reason of paragraph (3)(D).”
- 2004 Pub. L. 108-311 Pub. L. 108–311, § 205(b)(1), redesignated subpars. (D) to (G) as (C) to (F), respectively, and struck out former subpar. (C) which related to 2 or more claiming qualifying child.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6021(a), added introductory provisions and struck out former introductory provisions which read as follows: “The term ‘eligible individual’ does not include any individual who does not include on the return of tax for the taxable year—”.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6021(b)(2), added subpar. (G).
- 1996 Pub. L. 104-193 Pub. L. 104–193, § 451(a), added subpar. (F).
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 104(e), amended par. (1) generally, substituting in definition of eligible individual one who is married and is entitled to a deduction under section 151 for a child, provided the child has the same principal abode as the individual and the abode is in the United States, is a surviving spouse, or is a head of household, provided the household is in the United States for one who maintains a household in the United States which is the principal abode of that individual and a child of that individual who meets the requirements of section 151(e)(1)(B) or a child of that individual who is disabled within the meaning of section 72(m)(7) and to whom the individual is entitled to claim a deduction under section 151.
(A) In general The term “eligible individual” means—
(i) any individual who has a qualifying child for the taxable year, or
Amended 1984, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1301(j)(8), substituted “section 7703” for “section 143”.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 104(b)(1)(B), substituted “section 151(c)(3)” for “section 151(e)(3)”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 423(c)(3)(A), inserted “or would be so entitled but for paragraph (2) or (4) of section 152(e)”.
(ii) any other individual who does not have a qualifying child for the taxable year, if—
(I) such individual’s principal place of abode is in the United States for more than one-half of such taxable year,
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(II) such individual (or, if the individual is married, either the individual or the individual’s spouse) has attained age 25 but not attained age 65 before the close of the taxable year, and
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(III) such individual is not a dependent for whom a deduction is allowable under section 151 to another taxpayer for any taxable year beginning in the same calendar year as such taxable year.
Amended 1976, 1993, 2021
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9623(b)(1), struck out concluding provisions which read as follows: “For purposes of the preceding sentence, marital status shall be determined under section 7703.”
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13131(b), amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: “The term ‘eligible individual’ means any individual who has a qualifying child for the taxable year.”
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 401(c)(2), among other changes, substituted “section 44A(f)(1)” for “section 214(b)(3)” and “if such child meets the requirements of section 151(e)(1)(B)” for “with respect to whom he is entitled to claim a deduction under section 151(e)(1)(B)” and inserted reference to a child of that individual who is disabled (within the meaning of section 72(m)(7)) and with respect to whom that individual is entitled to claim a deduction under section 151.
(B) Qualifying child ineligible If an individual is the qualifying child of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall not be treated as an eligible individual for any taxable year of such individual beginning in such calendar year.
Amended 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 423(c)(3)(B), substituted “as the individual for more than one-half of the taxable year” for “as the individual”.
(C) Exception for individual claiming benefits under section 911 The term “eligible individual” does not include any individual who claims the benefits of section 911 (relating to citizens or residents living abroad) for the taxable year.
Amended 1978, 1980, 1981, 1986, 1996, 2001, 2004
- 2004 Pub. L. 108-311 Pub. L. 108–311, § 205(b)(1), redesignated subpars. (D) to (G) as (C) to (F), respectively, and struck out former subpar. (C) which related to 2 or more claiming qualifying child.
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(f), amended heading and text of subpar. (C) generally. Prior to amendment, text read as follows: “If 2 or more individuals would (but for this subparagraph and after application of subparagraph (B)) be treated as eligible individuals with respect to the same qualifying child for taxable years beginning in the same calendar year, only the individual with the highest modified adjusted gross income for such taxable years shall be treated as an eligible individual with respect to such qualifying child.”
- 1996 Pub. L. 104-193 Pub. L. 104–193, § 910(a), inserted “modified” before “adjusted gross income”.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1272(d)(4), struck out “or 931” after “911” in heading, and amended text generally. Prior to amendment, text read as follows: “The term ‘eligible individual’ does not include an individual who, for the taxable year, claims the benefits of—
“(i) section 911 (relating to citizens or residents of the United States living abroad),
“(ii) section 931 (relating to income from sources within possessions of the United States).”
- 1981 Pub. L. 97-34 Pub. L. 97–34 struck out reference to section 913 in heading, substituted “relating to citizens or residents of the United States living abroad” for “relating to income earned by individuals in certain camps outside the United States” in cl. (i), struck out cl. (ii) which made reference to section 913, and redesignated cl. (iii) as (ii).
- 1980 Pub. L. 96-222 Pub. L. 96–222, § 101(a)(1), in heading substituted “who claims benefit of section 911, 913, or 931” for “entitled to exclude income under section 911” and in text substituted “claims the benefits of” for “is entitled to exclude any amounts from gross income under” and inserted reference to section 913 (relating to deduction for certain expenses of living abroad).
- 1978 Pub. L. 95-615 Pub. L. 95–615, § 202(f)(5), which directed the amendment of subsec. (c)(1)(B) by substituting “(relating to income earned by employees in certain camps)” for “(relating to earned income from sources without the United States)”, was executed to subsec. (c)(1)(C) to reflect the probable intent of Congress and the general amendment of subsec. (c)(1) by Pub. L. 95–600 which enacted provisions formerly contained in subsec. (c)(1)(B) in subsec. (c)(1)(C).
(D) Limitation on eligibility of nonresident aliens The term “eligible individual” shall not include any individual who is a nonresident alien individual for any portion of the taxable year unless such individual is treated for such taxable year as a resident of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013.
Amended 2004
- 2004 Pub. L. 108-311 Pub. L. 108–311, § 205(b)(1), redesignated subpars. (D) to (G) as (C) to (F), respectively, and struck out former subpar. (C) which related to 2 or more claiming qualifying child.
(E) Identification number requirement No credit shall be allowed under this section to an eligible individual who does not include on the return of tax for the taxable year—
Amended 1994, 2004
- 2004 Pub. L. 108-311 Pub. L. 108–311, § 205(b)(1), redesignated subpars. (D) to (G) as (C) to (F), respectively, and struck out former subpar. (C) which related to 2 or more claiming qualifying child.
- 1994 Pub. L. 103-465 Pub. L. 103–465, § 722(a), added subpar. (E).
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(i) such individual’s taxpayer identification number, and
(ii) if the individual is married, the taxpayer identification number of such individual’s spouse.
Amended 2021
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9623(b)(2), struck out “(within the meaning of section 7703)” after “is married”.
(2) Earned income
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(A) The term “earned income” means—
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(i) wages, salaries, tips, and other employee compensation, but only if such amounts are includible in gross income for the taxable year, plus
Amended 2001
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(b), inserted “, but only if such amounts are includible in gross income for the taxable year” after “other employee compensation”.
(ii) the amount of the taxpayer’s net earnings from self-employment for the taxable year (within the meaning of section 1402(a)), but such net earnings shall be determined with regard to the deduction allowed to the taxpayer by section 164(f).
Amended 1983
- 1983 Pub. L. 98-21 Pub. L. 98–21 inserted before period at end “, but such net earnings shall be determined with regard to the deduction allowed to the taxpayer by section 164(f)”.
(B) For purposes of subparagraph (A)—
Amended 1978
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 104(d), redesignated cls. (ii) to (iv) as (i) to (iii), respectively. Former cl. (i), which provided that amounts be taken into account only if includible in the gross income of the taxpayer for the taxable year, was struck out.
(i) the earned income of an individual shall be computed without regard to any community property laws,
(ii) no amount received as a pension or annuity shall be taken into account,
(iii) no amount to which section 871(a) applies (relating to income of nonresident alien individuals not connected with United States business) shall be taken into account,
(iv) no amount received for services provided by an individual while the individual is an inmate at a penal institution shall be taken into account,
Amended 1994
- 1994 Pub. L. 103-465 Pub. L. 103–465, § 723(a), added cl. (iv).
(v) no amount described in subparagraph (A) received for service performed in work activities as defined in paragraph (4) or (7) of section 407(d) of the Social Security Act to which the taxpayer is assigned under any State program under part A of title IV of such Act shall be taken into account, but only to the extent such amount is subsidized under such State program, and
Amended 1997, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6010(p)(2), inserted “shall be taken into account” before “, but only”.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1085(c), added cl. (v).
(vi) a taxpayer may elect to treat amounts excluded from gross income by reason of section 112 as earned income.
Amended 2004, 2005, 2006, 2008
- 2008 Pub. L. 110-245 Pub. L. 110–245 amended cl. (vi) generally. Prior to amendment, cl. (vi) read as follows: “in the case of any taxable year ending—
“(I) after the date of the enactment of this clause, and
“(II) before January 1, 2008,
a taxpayer may elect to treat amounts excluded from gross income by reason of section 112 as earned income.”
- 2006 Pub. L. 109-432 Pub. L. 109–432 substituted “2008” for “2007”.
- 2005 Pub. L. 109-135 Pub. L. 109–135 substituted “2007” for “2006”.
- 2004 Pub. L. 108-311 Pub. L. 108–311, § 104(b), added cl. (vi).
(3) Qualifying child
Amended 2001, 2004
- 2004 Pub. L. 108-311 Pub. L. 108–311, § 205(a), amended par. (3) generally, substituting subpars. (A) to (D) for former subpars. (A) to (E), relating to qualifying child in general, relationship test, age requirements, identification requirements, and place of abode requirements.
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(h), substituted “subparagraph (A)(ii)” for “subparagraphs (A)(ii) and (B)(iii)(II)”.
(A) In general The term “qualifying child” means a qualifying child of the taxpayer (as defined in section 152(c), determined without regard to paragraph (1)(D) thereof and section 152(e)).
Amended 1998, 2001
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(e)(2)(B), struck out “except as provided in subparagraph (B)(iii),” before “who has”.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6021(b)(3), inserted “and” at end of cl. (ii), substituted a period for “, and” at end of cl. (iii), and struck out cl. (iv) which read as follows: “with respect to whom the taxpayer meets the identification requirements of subparagraph (D)”.
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(B) Married individual The term “qualifying child” shall not include an individual who is married as of the close of the taxpayer’s taxable year unless the taxpayer is entitled to a deduction under section 151 for such taxable year with respect to such individual (or would be so entitled but for section 152(e)).
Amended 1999, 2001
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(e)(1), reenacted heading, introductory provisions, and subcl. (III) of cl. (i) without change and amended subcls. (I) and (II) generally. Prior to amendment, subcls. (I) and (II) read as follows:
- 2001 “(I) a son or daughter of the taxpayer, or a descendant of either,
- 2001 “(II) a stepson or stepdaughter of the taxpayer, or.”
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(e)(2)(A), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “For purposes of clause (i)(III), the term ‘eligible foster child’ means an individual not described in clause (i)(I) or (II) who—
“(I) is a brother, sister, stepbrother, or stepsister of the taxpayer (or a descendant of any such relative) or is placed with the taxpayer by an authorized placement agency,
“(II) the taxpayer cares for as the taxpayer’s own child, and
“(III) has the same principal place of abode as the taxpayer for the taxpayer’s entire taxable year.”
- 1999 Pub. L. 106-170 Pub. L. 106–170 added subcl. (I) and redesignated former subcls. (I) and (II) as (II) and (III), respectively.
(C) Place of abode For purposes of subparagraph (A), the requirements of section 152(c)(1)(B) shall be met only if the principal place of abode is in the United States.
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(D) Identification requirements
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(i) In general A qualifying child shall not be taken into account under subsection (b) unless the taxpayer includes the name, age, and TIN of the qualifying child on the return of tax for the taxable year.
Amended 1994, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6021(b)(1), reenacted heading without change and amended text of cl. (i) generally. Prior to amendment, text read as follows: “The requirements of this subparagraph are met if the taxpayer includes the name, age, and TIN of each qualifying child (without regard to this subparagraph) on the return of tax for the taxable year.”
- 1994 Pub. L. 103-465 Pub. L. 103–465, § 742(a), amended heading and text of cl. (i) generally. Prior to amendment, text read as follows: “The requirements of this subparagraph are met if—
“(I) the taxpayer includes the name and age of each qualifying child (without regard to this subparagraph) on the return of tax for the taxable year, and
“(II) in the case of an individual who has attained the age of 1 year before the close of the taxpayer’s taxable year, the taxpayer includes the taxpayer identification number of such individual on such return of tax for such taxable year.”
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(ii) Other methods The Secretary may prescribe other methods for providing the information described in clause (i).
Amended 1993
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13131(d)(1), redesignated cl. (iii) as (ii), substituted “clause (i)” for “clause (i) or (ii)”, and struck out heading and text of former cl. (ii). Text read as follows: “In the case of any taxpayer with respect to which the health insurance credit is allowed under subsection (a)(2), the Secretary may require a taxpayer to include an insurance policy number or other adequate evidence of insurance in addition to any information required to be included in clause (i).”
(4) Treatment of military personnel stationed outside the United States For purposes of paragraphs (1)(A)(ii)(I) and (3)(C), the principal place of abode of a member of the Armed Forces of the United States shall be treated as in the United States during any period during which such member is stationed outside the United States while serving on extended active duty with the Armed Forces of the United States. For purposes of the preceding sentence, the term “extended active duty” means any period of active duty pursuant to a call or order to such duty for a period in excess of 90 days or for an indefinite period.
Amended 1994, 1997, 2004
- 2004 Pub. L. 108-311 Pub. L. 108–311, § 205(b)(2), substituted “(3)(C)” for “(3)(E)”.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 312(d)(2), struck out “(as defined in section 1034(h)(3)” after “serving on extended active duty” and inserted at end “For purposes of the preceding sentence, the term ‘extended active duty’ means any period of active duty pursuant to a call or order to such duty for a period in excess of 90 days or for an indefinite period.”
- 1994 Pub. L. 103-465 Pub. L. 103–465, § 721(a), added par. (4).
(d) Married individuals
Amended 1986, 2021
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9623(a), designated existing provisions as par. (1), inserted heading, and added par. (2).
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1301(j)(8), substituted “section 7703” for “section 143”.
(1) In general In the case of an individual who is married, this section shall apply only if a joint return is filed for the taxable year under section 6013.
Amended 2021
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9623(b)(3), struck out “(within the meaning of section 7703)” after “is married”.
(2) Determination of marital status For purposes of this section—
(A) In general Except as provided in subparagraph (B), marital status shall be determined under section 7703(a).
(B) Special rule for separated spouse An individual shall not be treated as married if such individual—
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(i) is married (as determined under section 7703(a)) and does not file a joint return for the taxable year,
(ii) resides with a qualifying child of the individual for more than one-half of such taxable year, and
(I) during the last 6 months of such taxable year, does not have the same principal place of abode as the individual’s spouse, or
(II) has a decree, instrument, or agreement (other than a decree of divorce) described in section 121(d)(3)(C) with respect to the individual’s spouse and is not a member of the same household with the individual’s spouse by the end of the taxable year.
(e) Taxable year must be full taxable year Except in the case of a taxable year closed by reason of the death of the taxpayer, no credit shall be allowable under this section in the case of a taxable year covering a period of less than 12 months.
(f) Amount of credit to be determined under tables
Amended 1978
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 104(c), added subsec. (f).
(1) In general The amount of the credit allowed by this section shall be determined under tables prescribed by the Secretary.
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(2) Requirements for tables The tables prescribed under paragraph (1) shall reflect the provisions of subsections (a) and (b) and shall have income brackets of not greater than $50 each—
(A) for earned income between $0 and the amount of earned income at which the credit is phased out under subsection (b), and
Amended 1984, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 111(d)(1), added subpars. (A) and (B) and struck out former subpars. (A) and (B) which read as follows:
“(A) for earned income between $0 and $11,000, and
“(B) for adjusted gross income between $6,500 and $11,000.”
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1042(d)(2), substituted “between $0 and $11,000” for “between $0 and $10,000”.
(B) for adjusted gross income between the dollar amount at which the phaseout begins under subsection (b) and the amount of adjusted gross income at which the credit is phased out under subsection (b).
Amended 1984, 1986, 1996, 2001
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(d)(2)(B), struck out “modified” before “adjusted gross income” in two places.
- 1996 Pub. L. 104-193 Pub. L. 104–193, § 910(a), inserted “modified” before “adjusted gross income” in two places.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 111(d)(1), added subpars. (A) and (B) and struck out former subpars. (A) and (B) which read as follows:
“(A) for earned income between $0 and $11,000, and
“(B) for adjusted gross income between $6,500 and $11,000.”
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1042(d)(2), substituted “between $6,500 and $11,000” for “between $6,000 and $10,000”.
[(g) Repealed. Pub. L. 111–226, title II, § 219(a)(2), Aug. 10, 2010, 124 Stat. 2403]
Amended 1980, 2002, 2010
- 2010 Pub. L. 111-226 Pub. L. 111–226 struck out subsec. (g). Text read as follows:
- 2010 “(1) Recapture of excess advance payments.—If any payment is made to the individual by an employer under section 3507 during any calendar year, then the tax imposed by this chapter for the individual’s last taxable year beginning in such calendar year shall be increased by the aggregate amount of such payments.
- 2010 “(2) Reconciliation of payments advanced and credit allowed.—Any increase in tax under paragraph (1) shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit (other than the credit allowed by subsection (a)) allowable under this part.”
- 2002 Pub. L. 107-147 Pub. L. 107–147 substituted “part” for “subpart”.
- 1980 Pub. L. 96-222 Pub. L. 96–222, § 101(a)(2)(E), redesignated subsec. (h) as (g).
[(h) Repealed. Pub. L. 107–16, title III, § 303(c), June 7, 2001, 115 Stat. 55]
Amended 1978, 1980, 1984, 1988, 2001
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(c), struck out heading and text of subsec. (h). Text read as follows: “The credit allowed under this section for the taxable year shall be reduced by the amount of tax imposed by section 55 (relating to alternative minimum tax) with respect to such taxpayer for such taxable year.”
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1007(g)(12), struck out “for taxpayers other than corporations” after “alternative minimum tax”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1042(c), added subsec. (h).
- 1980 Pub. L. 96-222 Pub. L. 96–222, § 101(a)(2)(E), redesignated subsec. (h) as (g).
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 105(a), added subsec. (h).
(i) Denial of credit for individuals having excessive investment income
Amended 1986, 1988, 1993, 1995
- 1995 Pub. L. 104-7 Pub. L. 104–7 added subsec. (i) and redesignated former subsecs. (i) and (j) as (j) and (k), respectively.
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13131(c), redesignated par. (3) as (2) and struck out former par. (2) which defined terms for purposes of the inflation adjustment in par. (1).
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1001(c), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “If any increase determined under paragraph (1) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10 (or, if such increase is a multiple of $5, such increase shall be increased to the next higher multiple of $10).”
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 111(c), added subsec. (i).
(1) In general No credit shall be allowed under subsection (a) for the taxable year if the aggregate amount of disqualified income of the taxpayer for the taxable year exceeds $10,000.
Amended 1990, 1993, 1996, 2021
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9624(a), substituted “$10,000” for “$2,200”.
- 1996 Pub. L. 104-193 Pub. L. 104–193, § 909(a)(1), substituted “$2,200” for “$2,350”.
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13131(c)(1), added par. (1) and struck out text and heading of former par. (1). Text read as follows: “In the case of any taxable year beginning after the applicable calendar year, each dollar amount referred to in paragraph (2)(B) shall be increased by an amount equal to—
“(A) such dollar amount, multiplied by
“(B) the cost-of-living adjustment determined under section 1(f)(3), for the calendar year in which the taxable year begins, by substituting ‘calendar year 1984’ for ‘calendar year 1989’ in subparagraph (B) thereof.”
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11101(d)(1)(B), substituted “1989” for “1987”.
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(2) Disqualified income For purposes of paragraph (1), the term “disqualified income” means—
Amended 1993, 1996
- 1996 Pub. L. 104-193 Pub. L. 104–193, § 909(b), added subpars. (D) and (E) and concluding provisions.
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13131(c), redesignated par. (3) as (2) and struck out former par. (2) which defined terms for purposes of the inflation adjustment in par. (1).
(A) interest or dividends to the extent includible in gross income for the taxable year,
Amended 1990
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11111(e)(1), (2), substituted “clause (i) of subparagraph (B)” for “clause (i) or (ii) of subparagraph (B)” in cl. (i) and “clause (ii)” for “clause (iii)” in cl. (ii).
(B) interest received or accrued during the taxable year which is exempt from tax imposed by this chapter,
Amended 1990
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11111(e)(3), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “The dollar amounts referred to in this subparagraph are—
“(i) the $5,714 amount contained in subsection (a),
“(ii) the $6,500 amount contained in the last sentence of subsection (b), and
“(iii) the $9,000 amount contained in subsection (b)(2).”
(C) the excess (if any) of—
(i) gross income from rents or royalties not derived in the ordinary course of a trade or business, over
(D) the capital gain net income (as defined in section 1222) of the taxpayer for such taxable year, and
(E) the excess (if any) of—
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(i) the aggregate income from all passive activities for the taxable year (determined without regard to any amount included in earned income under subsection (c)(2) or described in a preceding subparagraph), over
(ii) the aggregate losses from all passive activities for the taxable year (as so determined).
For purposes of subparagraph (E), the term “passive activity” has the meaning given such term by section 469.
(j) Inflation adjustments
Amended 1990, 1995, 1996
- 1996 Pub. L. 104-193 Pub. L. 104–193, § 909(a)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows:
- 1996 “(1) In general.—In the case of any taxable year beginning after 1994, each dollar amount contained in subsection (b)(2)(A) shall be increased by an amount equal to—
“(A) such dollar amount, multiplied by
“(B) the cost-of-living adjustment determined under section 1(f)(3), for the calendar year in which the taxable year begins, by substituting ‘calendar year 1993’ for ‘calendar year 1992’.
- 1996 “(2) Rounding.—If any dollar amount after being increased under paragraph (1) is not a multiple of $10, such dollar amount shall be rounded to the nearest multiple of $10 (or, if such dollar amount is a multiple of $5, such dollar amount shall be increased to the next higher multiple of $10).”
- 1995 Pub. L. 104-7 Pub. L. 104–7 added subsec. (i) and redesignated former subsecs. (i) and (j) as (j) and (k), respectively.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11111(b), added subsec. (j).
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(1) In general In the case of any taxable year beginning after 2015 (2021 in the case of the dollar amount in subsection (i)(1)), each of the dollar amounts in subsections (b)(2) and (i)(1) shall be increased by an amount equal to—
Amended 2018, 2021
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9624(b)(1), inserted “(2021 in the case of the dollar amount in subsection (i)(1))” after “2015” in introductory provisions.
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 101(a)(2)(A), substituted “after 2015” for “after 1996” in introductory provisions.
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(A) such dollar amount, multiplied by
(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting in subparagraph (A)(ii) thereof—
Amended 2001, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 101(a)(2)(B), inserted “by substituting in subparagraph (A)(ii) thereof” after “, determined” in introductory provisions.
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(a)(2), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 1995’ for ‘calendar year 1992’ in subparagraph (B) thereof.”
(i) in the case of amounts in subsection (b)(2)(A), “calendar year 1995” for “calendar year 2016”,
Amended 2017, 2018, 2021
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9624(b)(2)(A), substituted “subsection (b)(2)(A)” for “subsections (b)(2)(A) and (i)(1)”.
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 101(a)(2)(C), struck out “by substituting” after “(i)(1),” and “in subparagraph (A)(ii) thereof” after “ ‘calendar year 2016’ ”.
- 2017 Pub. L. 115-97 Pub. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
(ii) in the case of the $5,000 amount in subsection (b)(2)(B), “calendar year 2008” for “calendar year 2016”, and
Amended 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 101(a)(2)(D), substituted “$5,000 amount in subsection (b)(2)(B), ‘calendar year 2008’ for ‘calendar year 2016’ ” for “$3,000 amount in subsection (b)(2)(B)(iii), by substituting ‘calendar year 2007’ for ‘calendar year 2016’ in subparagraph (A)(ii) of such section 1”.
(iii) in the case of the $10,000 amount in subsection (i)(1), “calendar year 2020” for “calendar year 2016”.
Amended 2021
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9624(b)(2)(B)–(4), added cl. (iii).
(2) Rounding
(A) In general If any dollar amount in subsection (b)(2)(A) (after being increased under subparagraph (B) thereof), after being increased under paragraph (1), is not a multiple of $10, such dollar amount shall be rounded to the nearest multiple of $10.
Amended 2001
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 303(a)(3), substituted “subsection (b)(2)(A) (after being increased under subparagraph (B) thereof)” for “subsection (b)(2)”.
(B) Disqualified income threshold amount If the dollar amount in subsection (i)(1), after being increased under paragraph (1), is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.
(k) Restrictions on taxpayers who improperly claimed credit in prior year
Amended 1995, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1085(a)(1), added subsec. (k). Former subsec. (k) redesignated (l).
- 1995 Pub. L. 104-7 Pub. L. 104–7 added subsec. (i) and redesignated former subsecs. (i) and (j) as (j) and (k), respectively.
(1) Taxpayers making prior fraudulent or reckless claims
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(A) In general No credit shall be allowed under this section for any taxable year in the disallowance period.
(B) Disallowance period For purposes of paragraph (1), the disallowance period is—
(i) the period of 10 taxable years after the most recent taxable year for which there was a final determination that the taxpayer’s claim of credit under this section was due to fraud, and
(ii) the period of 2 taxable years after the most recent taxable year for which there was a final determination that the taxpayer’s claim of credit under this section was due to reckless or intentional disregard of rules and regulations (but not due to fraud).
(2) Taxpayers making improper prior claims In the case of a taxpayer who is denied credit under this section for any taxable year as a result of the deficiency procedures under subchapter B of chapter 63, no credit shall be allowed under this section for any subsequent taxable year unless the taxpayer provides such information as the Secretary may require to demonstrate eligibility for such credit.
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(l) Coordination with certain means-tested programs For purposes of—
Amended 1996, 1997, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(b)(4), struck out “, and any payment made to such individual (or such spouse) by an employer under section 3507,” after “reason of this section” in concluding provisions.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1085(a)(1), redesignated subsec. (k) as (l). Former subsec. (l) redesignated (m).
- 1996 Pub. L. 104-193 Pub. L. 104–193, § 451(b), added subsec. (l).
(1) the United States Housing Act of 1937,
(2) title V of the Housing Act of 1949,
(3) section 101 of the Housing and Urban Development Act of 1965,
(4) sections 221(d)(3), 235, and 236 of the National Housing Act, and
(5) the Food and Nutrition Act of 2008,
Amended 2008
- 2008 Pub. L. 110-246 Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.
any refund made to an individual (or the spouse of an individual) by reason of this section shall not be treated as income (and shall not be taken into account in determining resources for the month of its receipt and the following month).
(m) Identification numbers Solely for purposes of subsections (c)(1)(E) and (c)(3)(D), a taxpayer identification number means a social security number issued to an individual by the Social Security Administration (other than a social security number issued pursuant to clause (II) (or that portion of clause (III) that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act) on or before the due date for filing the return for the taxable year.
Amended 1997, 1998, 2004, 2015
- 2015 Pub. L. 114-113 Pub. L. 114–113, § 204(a), inserted “on or before the due date for filing the return for the taxable year” before period at end.
- 2004 Pub. L. 108-311 Pub. L. 108–311, § 205(b)(3), substituted “(c)(1)(E)” for “(c)(1)(F)”.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6003(b), redesignated subsec. (m), relating to supplemental child credit, as (n) and amended text generally. Prior to amendment, text read as follows:
- 1998 “(1) In general.—In the case of a taxpayer with respect to whom a credit is allowed under section 24 for the taxable year, there shall be allowed as a credit under this section an amount equal to the supplemental child credit (if any) determined for such taxpayer for such taxable year under paragraph (2). Such credit shall be in addition to the credit allowed under subsection (a).
- 1998 “(2) Supplemental child credit.—For purposes of this subsection, the supplemental child credit is an amount equal to the excess (if any) of—
“(A) the amount determined under section 24(d)(1)(A), over
“(B) the amount determined under section 24(d)(1)(B).
The amounts referred to in subparagraphs (A) and (B) shall be determined as if section 24(d) applied to all taxpayers.
- 1998 “(3) Coordination with section 24.—The amount of the credit under section 24 shall be reduced by the amount of the credit allowed under this subsection.”
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1085(a)(1), redesignated subsec. (l) as (m) relating to identification numbers.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 101(b), added subsec. (m) relating to supplemental child credit.
(n) Special rules for individuals without qualifying children In the case of any taxable year beginning after December 31, 2020, and before January 1, 2022—
Amended 1998, 2001, 2021
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9621(a), added subsec. (n).
- 2001 Pub. L. 107-16 Pub. L. 107–16, § 201(c)(3), struck out heading and text of subsec. (n), which had increased credit allowable under this section in the case of a taxpayer with respect to whom a child tax credit is allowed under section 24(a), described amount of increase, and set forth provisions relating to coordination with other credits allowable under this part.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6003(b), redesignated subsec. (m), relating to supplemental child credit, as (n) and amended text generally. Prior to amendment, text read as follows:
- 1998 “(1) In general.—In the case of a taxpayer with respect to whom a credit is allowed under section 24 for the taxable year, there shall be allowed as a credit under this section an amount equal to the supplemental child credit (if any) determined for such taxpayer for such taxable year under paragraph (2). Such credit shall be in addition to the credit allowed under subsection (a).
- 1998 “(2) Supplemental child credit.—For purposes of this subsection, the supplemental child credit is an amount equal to the excess (if any) of—
“(A) the amount determined under section 24(d)(1)(A), over
“(B) the amount determined under section 24(d)(1)(B).
The amounts referred to in subparagraphs (A) and (B) shall be determined as if section 24(d) applied to all taxpayers.
- 1998 “(3) Coordination with section 24.—The amount of the credit under section 24 shall be reduced by the amount of the credit allowed under this subsection.”
(1) Decrease in minimum age for credit
(A) In general Subsection (c)(1)(A)(ii)(II) shall be applied by substituting “the applicable minimum age” for “age 25”.
(B) Applicable minimum age For purposes of this paragraph, the term “applicable minimum age” means—
(i) except as otherwise provided in this subparagraph, age 19,
(ii) in the case of a specified student (other than a qualified former foster youth or a qualified homeless youth), age 24, and
(iii) in the case of a qualified former foster youth or a qualified homeless youth, age 18.
(C) Specified student For purposes of this paragraph, the term “specified student” means, with respect to any taxable year, an individual who is an eligible student (as defined in section 25A(b)(3)) during at least 5 calendar months during the taxable year.
(D) Qualified former foster youth For purposes of this paragraph, the term “qualified former foster youth” means an individual who—
(i) on or after the date that such individual attained age 14, was in foster care provided under the supervision or administration of an entity administering (or eligible to administer) a plan under part B or part E of title IV of the Social Security Act (without regard to whether Federal assistance was provided with respect to such child under such part E), and
(ii) provides (in such manner as the Secretary may provide) consent for entities which administer a plan under part B or part E of title IV of the Social Security Act to disclose to the Secretary information related to the status of such individual as a qualified former foster youth.
(E) Qualified homeless youth For purposes of this paragraph, the term “qualified homeless youth” means, with respect to any taxable year, an individual who certifies, in a manner as provided by the Secretary, that such individual is either an unaccompanied youth who is a homeless child or youth, or is unaccompanied, at risk of homelessness, and self-supporting.
(2) Elimination of maximum age for credit Subsection (c)(1)(A)(ii)(II) shall be applied without regard to the phrase “but not attained age 65”.
(3) Increase in credit and phaseout percentages The table contained in subsection (b)(1) shall be applied by substituting “15.3” for “7.65” each place it appears therein.
(4) Increase in earned income and phaseout amounts
(A) In general The table contained in subsection (b)(2)(A) shall be applied—
(i) by substituting “$9,820” for “$4,220”, and
(ii) by substituting “$11,610” for “$5,280”.
(B) Coordination with inflation adjustment Subsection (j) shall not apply to any dollar amount specified in this paragraph.