Official Legal Form
Tax Table from Instructions for Form 1040 PDF
Published by IRS — Tax Forms & Petitions. Mirrored here in its unmodified, original form for free public access.
Federal
Administrative
Public domain
PDF
1
Views
1418 KB
File size
Jun 2026
Updated
FED
Jurisdiction
How to use this form
When & how to file
Quick guide: File this form as instructed by the issuing court or agency. Read the official instructions carefully before submitting.
Jurisdiction: Intended for U.S. federal proceedings. Filing rules may vary by individual court.
Source: Published by IRS — Tax Forms & Petitions. View on official site →
Important: Verify the form is current with the issuing authority before filing. The wrong version may delay or void your petition.
When to call a lawyer: Consult a licensed attorney if you’re unsure whether this is the right form or how to fill it out.
Form text
Extracted from the official PDF
Contents
Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Publication 1040 2025 Tax Computation Worksheet . . . . . . . . . . . . 14
2025 EIC Table . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
TAX AND
TAX AND EARNED INCOME
EARNED CREDIT TABLES
INCOME This booklet only contains Tax and Earned Income Credit
Tables from the Instructions for Form 1040 (and 1040-SR).
CREDIT
TABLES
For use in preparing
2025 Returns
TAX GUIDE
2025
Get forms and other information faster and easier at:
• IRS.gov (English) • IRS.gov/Korean (한국어)
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt)
Publication 1040 (2025) Catalog Number 46895T
Sep 17, 2025 Department of the Treasury Internal Revenue Service www.irs.gov
2025 See the instructions for line 16 to see if you must use the Tax Table
below to figure your tax. Sample Table
Tax Table !
CAUTION
At But
Least Less
Single Married Married Head
filing filing of a
Than jointly* sepa- house-
rately hold
Example. A married couple is filing a joint return. Their taxable income on Form
1040, line 15, is $25,300. First, they find the $25,300-25,350 taxable income line. Your tax is—
Next, they find the column for married filing jointly and read down the column. The 25,200 25,250 2,789 2,550 2,789 2,687
amount shown where the taxable income line and filing status column meet is 25,250 25,300 2,795 2,556 2,795 2,693
$2,562. This is the tax amount they should enter in the entry space on Form 1040, 25,300 25,350 2,801 2,562 2,801 2,699
line 16. 25,350 25,400 2,807 2,568 2,807 2,705
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
0
5
5
15
0
1
0
1
0
1
0
1 1,000 2,000
15 25 2 2 2 2
25 50 4 4 4 4 1,000 1,025 101 101 101 101 2,000 2,025 201 201 201 201
50 75 6 6 6 6 1,025 1,050 104 104 104 104 2,025 2,050 204 204 204 204
1,050 1,075 106 106 106 106 2,050 2,075 206 206 206 206
75 100 9 9 9 9 1,075 1,100 109 109 109 109 2,075 2,100 209 209 209 209
100 125 11 11 11 11 1,100 1,125 111 111 111 111 2,100 2,125 211 211 211 211
125 150 14 14 14 14
150 175 16 16 16 16 1,125 1,150 114 114 114 114 2,125 2,150 214 214 214 214
175 200 19 19 19 19 1,150 1,175 116 116 116 116 2,150 2,175 216 216 216 216
1,175 1,200 119 119 119 119 2,175 2,200 219 219 219 219
200 225 21 21 21 21 1,200 1,225 121 121 121 121 2,200 2,225 221 221 221 221
225 250 24 24 24 24 1,225 1,250 124 124 124 124 2,225 2,250 224 224 224 224
250 275 26 26 26 26
275 300 29 29 29 29 1,250 1,275 126 126 126 126 2,250 2,275 226 226 226 226
300 325 31 31 31 31 1,275 1,300 129 129 129 129 2,275 2,300 229 229 229 229
1,300 1,325 131 131 131 131 2,300 2,325 231 231 231 231
325 350 34 34 34 34 1,325 1,350 134 134 134 134 2,325 2,350 234 234 234 234
350 375 36 36 36 36 1,350 1,375 136 136 136 136 2,350 2,375 236 236 236 236
375 400 39 39 39 39
400 425 41 41 41 41 1,375 1,400 139 139 139 139 2,375 2,400 239 239 239 239
425 450 44 44 44 44 1,400 1,425 141 141 141 141 2,400 2,425 241 241 241 241
1,425 1,450 144 144 144 144 2,425 2,450 244 244 244 244
450 475 46 46 46 46 1,450 1,475 146 146 146 146 2,450 2,475 246 246 246 246
475 500 49 49 49 49 1,475 1,500 149 149 149 149 2,475 2,500 249 249 249 249
500 525 51 51 51 51
525 550 54 54 54 54 1,500 1,525 151 151 151 151 2,500 2,525 251 251 251 251
550 575 56 56 56 56 1,525 1,550 154 154 154 154 2,525 2,550 254 254 254 254
1,550 1,575 156 156 156 156 2,550 2,575 256 256 256 256
575 600 59 59 59 59 1,575 1,600 159 159 159 159 2,575 2,600 259 259 259 259
600 625 61 61 61 61 1,600 1,625 161 161 161 161 2,600 2,625 261 261 261 261
625 650 64 64 64 64
650 675 66 66 66 66 1,625 1,650 164 164 164 164 2,625 2,650 264 264 264 264
675 700 69 69 69 69 1,650 1,675 166 166 166 166 2,650 2,675 266 266 266 266
1,675 1,700 169 169 169 169 2,675 2,700 269 269 269 269
700 725 71 71 71 71 1,700 1,725 171 171 171 171 2,700 2,725 271 271 271 271
725 750 74 74 74 74 1,725 1,750 174 174 174 174 2,725 2,750 274 274 274 274
750 775 76 76 76 76
1,750 1,775 176 176 176 176 2,750 2,775 276 276 276 276
775 800 79 79 79 79
1,775 1,800 179 179 179 179 2,775 2,800 279 279 279 279
800 825 81 81 81 81
1,800 1,825 181 181 181 181 2,800 2,825 281 281 281 281
825 850 84 84 84 84 1,825 1,850 184 184 184 184 2,825 2,850 284 284 284 284
850 875 86 86 86 86 1,850 1,875 186 186 186 186 2,850 2,875 286 286 286 286
875 900 89 89 89 89 1,875 1,900 189 189 189 189 2,875 2,900 289 289 289 289
900 925 91 91 91 91 1,900 1,925 191 191 191 191 2,900 2,925 291 291 291 291
925 950 94 94 94 94 1,925 1,950 194 194 194 194 2,925 2,950 294 294 294 294
950 975 96 96 96 96 1,950 1,975 196 196 196 196 2,950 2,975 296 296 296 296
975 1,000 99 99 99 99 1,975 2,000 199 199 199 199 2,975 3,000 299 299 299 299
(Continued)
* This column must also be used by a qualifying surviving spouse.
2 Publication 1040 (2025)
2025 Tax Table — Continued
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
3,000 6,000 9,000
3,000 3,050 303 303 303 303 6,000 6,050 603 603 603 603 9,000 9,050 903 903 903 903
3,050 3,100 308 308 308 308 6,050 6,100 608 608 608 608 9,050 9,100 908 908 908 908
3,100 3,150 313 313 313 313 6,100 6,150 613 613 613 613 9,100 9,150 913 913 913 913
3,150 3,200 318 318 318 318 6,150 6,200 618 618 618 618 9,150 9,200 918 918 918 918
3,200 3,250 323 323 323 323 6,200 6,250 623 623 623 623 9,200 9,250 923 923 923 923
3,250 3,300 328 328 328 328 6,250 6,300 628 628 628 628 9,250 9,300 928 928 928 928
3,300 3,350 333 333 333 333 6,300 6,350 633 633 633 633 9,300 9,350 933 933 933 933
3,350 3,400 338 338 338 338 6,350 6,400 638 638 638 638 9,350 9,400 938 938 938 938
3,400 3,450 343 343 343 343 6,400 6,450 643 643 643 643 9,400 9,450 943 943 943 943
3,450 3,500 348 348 348 348 6,450 6,500 648 648 648 648 9,450 9,500 948 948 948 948
3,500 3,550 353 353 353 353 6,500 6,550 653 653 653 653 9,500 9,550 953 953 953 953
3,550 3,600 358 358 358 358 6,550 6,600 658 658 658 658 9,550 9,600 958 958 958 958
3,600 3,650 363 363 363 363 6,600 6,650 663 663 663 663 9,600 9,650 963 963 963 963
3,650 3,700 368 368 368 368 6,650 6,700 668 668 668 668 9,650 9,700 968 968 968 968
3,700 3,750 373 373 373 373 6,700 6,750 673 673 673 673 9,700 9,750 973 973 973 973
3,750 3,800 378 378 378 378 6,750 6,800 678 678 678 678 9,750 9,800 978 978 978 978
3,800 3,850 383 383 383 383 6,800 6,850 683 683 683 683 9,800 9,850 983 983 983 983
3,850 3,900 388 388 388 388 6,850 6,900 688 688 688 688 9,850 9,900 988 988 988 988
3,900 3,950 393 393 393 393 6,900 6,950 693 693 693 693 9,900 9,950 993 993 993 993
3,950 4,000 398 398 398 398 6,950 7,000 698 698 698 698 9,950 10,000 998 998 998 998
4,000 7,000 10,000
4,000 4,050 403 403 403 403 7,000 7,050 703 703 703 703 10,000 10,050 1,003 1,003 1,003 1,003
4,050 4,100 408 408 408 408 7,050 7,100 708 708 708 708 10,050 10,100 1,008 1,008 1,008 1,008
4,100 4,150 413 413 413 413 7,100 7,150 713 713 713 713 10,100 10,150 1,013 1,013 1,013 1,013
4,150 4,200 418 418 418 418 7,150 7,200 718 718 718 718 10,150 10,200 1,018 1,018 1,018 1,018
4,200 4,250 423 423 423 423 7,200 7,250 723 723 723 723 10,200 10,250 1,023 1,023 1,023 1,023
4,250 4,300 428 428 428 428 7,250 7,300 728 728 728 728 10,250 10,300 1,028 1,028 1,028 1,028
4,300 4,350 433 433 433 433 7,300 7,350 733 733 733 733 10,300 10,350 1,033 1,033 1,033 1,033
4,350 4,400 438 438 438 438 7,350 7,400 738 738 738 738 10,350 10,400 1,038 1,038 1,038 1,038
4,400 4,450 443 443 443 443 7,400 7,450 743 743 743 743 10,400 10,450 1,043 1,043 1,043 1,043
4,450 4,500 448 448 448 448 7,450 7,500 748 748 748 748 10,450 10,500 1,048 1,048 1,048 1,048
4,500 4,550 453 453 453 453 7,500 7,550 753 753 753 753 10,500 10,550 1,053 1,053 1,053 1,053
4,550 4,600 458 458 458 458 7,550 7,600 758 758 758 758 10,550 10,600 1,058 1,058 1,058 1,058
4,600 4,650 463 463 463 463 7,600 7,650 763 763 763 763 10,600 10,650 1,063 1,063 1,063 1,063
4,650 4,700 468 468 468 468 7,650 7,700 768 768 768 768 10,650 10,700 1,068 1,068 1,068 1,068
4,700 4,750 473 473 473 473 7,700 7,750 773 773 773 773 10,700 10,750 1,073 1,073 1,073 1,073
4,750 4,800 478 478 478 478 7,750 7,800 778 778 778 778 10,750 10,800 1,078 1,078 1,078 1,078
4,800 4,850 483 483 483 483 7,800 7,850 783 783 783 783 10,800 10,850 1,083 1,083 1,083 1,083
4,850 4,900 488 488 488 488 7,850 7,900 788 788 788 788 10,850 10,900 1,088 1,088 1,088 1,088
4,900 4,950 493 493 493 493 7,900 7,950 793 793 793 793 10,900 10,950 1,093 1,093 1,093 1,093
4,950 5,000 498 498 498 498 7,950 8,000 798 798 798 798 10,950 11,000 1,098 1,098 1,098 1,098
5,000 8,000 11,000
5,000 5,050 503 503 503 503 8,000 8,050 803 803 803 803 11,000 11,050 1,103 1,103 1,103 1,103
5,050 5,100 508 508 508 508 8,050 8,100 808 808 808 808 11,050 11,100 1,108 1,108 1,108 1,108
5,100 5,150 513 513 513 513 8,100 8,150 813 813 813 813 11,100 11,150 1,113 1,113 1,113 1,113
5,150 5,200 518 518 518 518 8,150 8,200 818 818 818 818 11,150 11,200 1,118 1,118 1,118 1,118
5,200 5,250 523 523 523 523 8,200 8,250 823 823 823 823 11,200 11,250 1,123 1,123 1,123 1,123
5,250 5,300 528 528 528 528 8,250 8,300 828 828 828 828 11,250 11,300 1,128 1,128 1,128 1,128
5,300 5,350 533 533 533 533 8,300 8,350 833 833 833 833 11,300 11,350 1,133 1,133 1,133 1,133
5,350 5,400 538 538 538 538 8,350 8,400 838 838 838 838 11,350 11,400 1,138 1,138 1,138 1,138
5,400 5,450 543 543 543 543 8,400 8,450 843 843 843 843 11,400 11,450 1,143 1,143 1,143 1,143
5,450 5,500 548 548 548 548 8,450 8,500 848 848 848 848 11,450 11,500 1,148 1,148 1,148 1,148
5,500 5,550 553 553 553 553 8,500 8,550 853 853 853 853 11,500 11,550 1,153 1,153 1,153 1,153
5,550 5,600 558 558 558 558 8,550 8,600 858 858 858 858 11,550 11,600 1,158 1,158 1,158 1,158
5,600 5,650 563 563 563 563 8,600 8,650 863 863 863 863 11,600 11,650 1,163 1,163 1,163 1,163
5,650 5,700 568 568 568 568 8,650 8,700 868 868 868 868 11,650 11,700 1,168 1,168 1,168 1,168
5,700 5,750 573 573 573 573 8,700 8,750 873 873 873 873 11,700 11,750 1,173 1,173 1,173 1,173
5,750 5,800 578 578 578 578 8,750 8,800 878 878 878 878 11,750 11,800 1,178 1,178 1,178 1,178
5,800 5,850 583 583 583 583 8,800 8,850 883 883 883 883 11,800 11,850 1,183 1,183 1,183 1,183
5,850 5,900 588 588 588 588 8,850 8,900 888 888 888 888 11,850 11,900 1,188 1,188 1,188 1,188
5,900 5,950 593 593 593 593 8,900 8,950 893 893 893 893 11,900 11,950 1,193 1,193 1,193 1,193
5,950 6,000 598 598 598 598 8,950 9,000 898 898 898 898 11,950 12,000 1,199 1,198 1,199 1,198
(Continued)
* This column must also be used by a qualifying surviving spouse.
Publication 1040 (2025) 3
2025 Tax Table — Continued
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
12,000 15,000 18,000
12,000 12,050 1,205 1,203 1,205 1,203 15,000 15,050 1,565 1,503 1,565 1,503 18,000 18,050 1,925 1,803 1,925 1,823
12,050 12,100 1,211 1,208 1,211 1,208 15,050 15,100 1,571 1,508 1,571 1,508 18,050 18,100 1,931 1,808 1,931 1,829
12,100 12,150 1,217 1,213 1,217 1,213 15,100 15,150 1,577 1,513 1,577 1,513 18,100 18,150 1,937 1,813 1,937 1,835
12,150 12,200 1,223 1,218 1,223 1,218 15,150 15,200 1,583 1,518 1,583 1,518 18,150 18,200 1,943 1,818 1,943 1,841
12,200 12,250 1,229 1,223 1,229 1,223 15,200 15,250 1,589 1,523 1,589 1,523 18,200 18,250 1,949 1,823 1,949 1,847
12,250 12,300 1,235 1,228 1,235 1,228 15,250 15,300 1,595 1,528 1,595 1,528 18,250 18,300 1,955 1,828 1,955 1,853
12,300 12,350 1,241 1,233 1,241 1,233 15,300 15,350 1,601 1,533 1,601 1,533 18,300 18,350 1,961 1,833 1,961 1,859
12,350 12,400 1,247 1,238 1,247 1,238 15,350 15,400 1,607 1,538 1,607 1,538 18,350 18,400 1,967 1,838 1,967 1,865
12,400 12,450 1,253 1,243 1,253 1,243 15,400 15,450 1,613 1,543 1,613 1,543 18,400 18,450 1,973 1,843 1,973 1,871
12,450 12,500 1,259 1,248 1,259 1,248 15,450 15,500 1,619 1,548 1,619 1,548 18,450 18,500 1,979 1,848 1,979 1,877
12,500 12,550 1,265 1,253 1,265 1,253 15,500 15,550 1,625 1,553 1,625 1,553 18,500 18,550 1,985 1,853 1,985 1,883
12,550 12,600 1,271 1,258 1,271 1,258 15,550 15,600 1,631 1,558 1,631 1,558 18,550 18,600 1,991 1,858 1,991 1,889
12,600 12,650 1,277 1,263 1,277 1,263 15,600 15,650 1,637 1,563 1,637 1,563 18,600 18,650 1,997 1,863 1,997 1,895
12,650 12,700 1,283 1,268 1,283 1,268 15,650 15,700 1,643 1,568 1,643 1,568 18,650 18,700 2,003 1,868 2,003 1,901
12,700 12,750 1,289 1,273 1,289 1,273 15,700 15,750 1,649 1,573 1,649 1,573 18,700 18,750 2,009 1,873 2,009 1,907
12,750 12,800 1,295 1,278 1,295 1,278 15,750 15,800 1,655 1,578 1,655 1,578 18,750 18,800 2,015 1,878 2,015 1,913
12,800 12,850 1,301 1,283 1,301 1,283 15,800 15,850 1,661 1,583 1,661 1,583 18,800 18,850 2,021 1,883 2,021 1,919
12,850 12,900 1,307 1,288 1,307 1,288 15,850 15,900 1,667 1,588 1,667 1,588 18,850 18,900 2,027 1,888 2,027 1,925
12,900 12,950 1,313 1,293 1,313 1,293 15,900 15,950 1,673 1,593 1,673 1,593 18,900 18,950 2,033 1,893 2,033 1,931
12,950 13,000 1,319 1,298 1,319 1,298 15,950 16,000 1,679 1,598 1,679 1,598 18,950 19,000 2,039 1,898 2,039 1,937
13,000 16,000 19,000
13,000 13,050 1,325 1,303 1,325 1,303 16,000 16,050 1,685 1,603 1,685 1,603 19,000 19,050 2,045 1,903 2,045 1,943
13,050 13,100 1,331 1,308 1,331 1,308 16,050 16,100 1,691 1,608 1,691 1,608 19,050 19,100 2,051 1,908 2,051 1,949
13,100 13,150 1,337 1,313 1,337 1,313 16,100 16,150 1,697 1,613 1,697 1,613 19,100 19,150 2,057 1,913 2,057 1,955
13,150 13,200 1,343 1,318 1,343 1,318 16,150 16,200 1,703 1,618 1,703 1,618 19,150 19,200 2,063 1,918 2,063 1,961
13,200 13,250 1,349 1,323 1,349 1,323 16,200 16,250 1,709 1,623 1,709 1,623 19,200 19,250 2,069 1,923 2,069 1,967
13,250 13,300 1,355 1,328 1,355 1,328 16,250 16,300 1,715 1,628 1,715 1,628 19,250 19,300 2,075 1,928 2,075 1,973
13,300 13,350 1,361 1,333 1,361 1,333 16,300 16,350 1,721 1,633 1,721 1,633 19,300 19,350 2,081 1,933 2,081 1,979
13,350 13,400 1,367 1,338 1,367 1,338 16,350 16,400 1,727 1,638 1,727 1,638 19,350 19,400 2,087 1,938 2,087 1,985
13,400 13,450 1,373 1,343 1,373 1,343 16,400 16,450 1,733 1,643 1,733 1,643 19,400 19,450 2,093 1,943 2,093 1,991
13,450 13,500 1,379 1,348 1,379 1,348 16,450 16,500 1,739 1,648 1,739 1,648 19,450 19,500 2,099 1,948 2,099 1,997
13,500 13,550 1,385 1,353 1,385 1,353 16,500 16,550 1,745 1,653 1,745 1,653 19,500 19,550 2,105 1,953 2,105 2,003
13,550 13,600 1,391 1,358 1,391 1,358 16,550 16,600 1,751 1,658 1,751 1,658 19,550 19,600 2,111 1,958 2,111 2,009
13,600 13,650 1,397 1,363 1,397 1,363 16,600 16,650 1,757 1,663 1,757 1,663 19,600 19,650 2,117 1,963 2,117 2,015
13,650 13,700 1,403 1,368 1,403 1,368 16,650 16,700 1,763 1,668 1,763 1,668 19,650 19,700 2,123 1,968 2,123 2,021
13,700 13,750 1,409 1,373 1,409 1,373 16,700 16,750 1,769 1,673 1,769 1,673 19,700 19,750 2,129 1,973 2,129 2,027
13,750 13,800 1,415 1,378 1,415 1,378 16,750 16,800 1,775 1,678 1,775 1,678 19,750 19,800 2,135 1,978 2,135 2,033
13,800 13,850 1,421 1,383 1,421 1,383 16,800 16,850 1,781 1,683 1,781 1,683 19,800 19,850 2,141 1,983 2,141 2,039
13,850 13,900 1,427 1,388 1,427 1,388 16,850 16,900 1,787 1,688 1,787 1,688 19,850 19,900 2,147 1,988 2,147 2,045
13,900 13,950 1,433 1,393 1,433 1,393 16,900 16,950 1,793 1,693 1,793 1,693 19,900 19,950 2,153 1,993 2,153 2,051
13,950 14,000 1,439 1,398 1,439 1,398 16,950 17,000 1,799 1,698 1,799 1,698 19,950 20,000 2,159 1,998 2,159 2,057
14,000 17,000 20,000
14,000 14,050 1,445 1,403 1,445 1,403 17,000 17,050 1,805 1,703 1,805 1,703 20,000 20,050 2,165 2,003 2,165 2,063
14,050 14,100 1,451 1,408 1,451 1,408 17,050 17,100 1,811 1,708 1,811 1,709 20,050 20,100 2,171 2,008 2,171 2,069
14,100 14,150 1,457 1,413 1,457 1,413 17,100 17,150 1,817 1,713 1,817 1,715 20,100 20,150 2,177 2,013 2,177 2,075
14,150 14,200 1,463 1,418 1,463 1,418 17,150 17,200 1,823 1,718 1,823 1,721 20,150 20,200 2,183 2,018 2,183 2,081
14,200 14,250 1,469 1,423 1,469 1,423 17,200 17,250 1,829 1,723 1,829 1,727 20,200 20,250 2,189 2,023 2,189 2,087
14,250 14,300 1,475 1,428 1,475 1,428 17,250 17,300 1,835 1,728 1,835 1,733 20,250 20,300 2,195 2,028 2,195 2,093
14,300 14,350 1,481 1,433 1,481 1,433 17,300 17,350 1,841 1,733 1,841 1,739 20,300 20,350 2,201 2,033 2,201 2,099
14,350 14,400 1,487 1,438 1,487 1,438 17,350 17,400 1,847 1,738 1,847 1,745 20,350 20,400 2,207 2,038 2,207 2,105
14,400 14,450 1,493 1,443 1,493 1,443 17,400 17,450 1,853 1,743 1,853 1,751 20,400 20,450 2,213 2,043 2,213 2,111
14,450 14,500 1,499 1,448 1,499 1,448 17,450 17,500 1,859 1,748 1,859 1,757 20,450 20,500 2,219 2,048 2,219 2,117
14,500 14,550 1,505 1,453 1,505 1,453 17,500 17,550 1,865 1,753 1,865 1,763 20,500 20,550 2,225 2,053 2,225 2,123
14,550 14,600 1,511 1,458 1,511 1,458 17,550 17,600 1,871 1,758 1,871 1,769 20,550 20,600 2,231 2,058 2,231 2,129
14,600 14,650 1,517 1,463 1,517 1,463 17,600 17,650 1,877 1,763 1,877 1,775 20,600 20,650 2,237 2,063 2,237 2,135
14,650 14,700 1,523 1,468 1,523 1,468 17,650 17,700 1,883 1,768 1,883 1,781 20,650 20,700 2,243 2,068 2,243 2,141
14,700 14,750 1,529 1,473 1,529 1,473 17,700 17,750 1,889 1,773 1,889 1,787 20,700 20,750 2,249 2,073 2,249 2,147
14,750 14,800 1,535 1,478 1,535 1,478 17,750 17,800 1,895 1,778 1,895 1,793 20,750 20,800 2,255 2,078 2,255 2,153
14,800 14,850 1,541 1,483 1,541 1,483 17,800 17,850 1,901 1,783 1,901 1,799 20,800 20,850 2,261 2,083 2,261 2,159
14,850 14,900 1,547 1,488 1,547 1,488 17,850 17,900 1,907 1,788 1,907 1,805 20,850 20,900 2,267 2,088 2,267 2,165
14,900 14,950 1,553 1,493 1,553 1,493 17,900 17,950 1,913 1,793 1,913 1,811 20,900 20,950 2,273 2,093 2,273 2,171
14,950 15,000 1,559 1,498 1,559 1,498 17,950 18,000 1,919 1,798 1,919 1,817 20,950 21,000 2,279 2,098 2,279 2,177
(Continued)
* This column must also be used by a qualifying surviving spouse.
4 Publication 1040 (2025)
2025 Tax Table — Continued
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
21,000 24,000 27,000
21,000 21,050 2,285 2,103 2,285 2,183 24,000 24,050 2,645 2,406 2,645 2,543 27,000 27,050 3,005 2,766 3,005 2,903
21,050 21,100 2,291 2,108 2,291 2,189 24,050 24,100 2,651 2,412 2,651 2,549 27,050 27,100 3,011 2,772 3,011 2,909
21,100 21,150 2,297 2,113 2,297 2,195 24,100 24,150 2,657 2,418 2,657 2,555 27,100 27,150 3,017 2,778 3,017 2,915
21,150 21,200 2,303 2,118 2,303 2,201 24,150 24,200 2,663 2,424 2,663 2,561 27,150 27,200 3,023 2,784 3,023 2,921
21,200 21,250 2,309 2,123 2,309 2,207 24,200 24,250 2,669 2,430 2,669 2,567 27,200 27,250 3,029 2,790 3,029 2,927
21,250 21,300 2,315 2,128 2,315 2,213 24,250 24,300 2,675 2,436 2,675 2,573 27,250 27,300 3,035 2,796 3,035 2,933
21,300 21,350 2,321 2,133 2,321 2,219 24,300 24,350 2,681 2,442 2,681 2,579 27,300 27,350 3,041 2,802 3,041 2,939
21,350 21,400 2,327 2,138 2,327 2,225 24,350 24,400 2,687 2,448 2,687 2,585 27,350 27,400 3,047 2,808 3,047 2,945
21,400 21,450 2,333 2,143 2,333 2,231 24,400 24,450 2,693 2,454 2,693 2,591 27,400 27,450 3,053 2,814 3,053 2,951
21,450 21,500 2,339 2,148 2,339 2,237 24,450 24,500 2,699 2,460 2,699 2,597 27,450 27,500 3,059 2,820 3,059 2,957
21,500 21,550 2,345 2,153 2,345 2,243 24,500 24,550 2,705 2,466 2,705 2,603 27,500 27,550 3,065 2,826 3,065 2,963
21,550 21,600 2,351 2,158 2,351 2,249 24,550 24,600 2,711 2,472 2,711 2,609 27,550 27,600 3,071 2,832 3,071 2,969
21,600 21,650 2,357 2,163 2,357 2,255 24,600 24,650 2,717 2,478 2,717 2,615 27,600 27,650 3,077 2,838 3,077 2,975
21,650 21,700 2,363 2,168 2,363 2,261 24,650 24,700 2,723 2,484 2,723 2,621 27,650 27,700 3,083 2,844 3,083 2,981
21,700 21,750 2,369 2,173 2,369 2,267 24,700 24,750 2,729 2,490 2,729 2,627 27,700 27,750 3,089 2,850 3,089 2,987
21,750 21,800 2,375 2,178 2,375 2,273 24,750 24,800 2,735 2,496 2,735 2,633 27,750 27,800 3,095 2,856 3,095 2,993
21,800 21,850 2,381 2,183 2,381 2,279 24,800 24,850 2,741 2,502 2,741 2,639 27,800 27,850 3,101 2,862 3,101 2,999
21,850 21,900 2,387 2,188 2,387 2,285 24,850 24,900 2,747 2,508 2,747 2,645 27,850 27,900 3,107 2,868 3,107 3,005
21,900 21,950 2,393 2,193 2,393 2,291 24,900 24,950 2,753 2,514 2,753 2,651 27,900 27,950 3,113 2,874 3,113 3,011
21,950 22,000 2,399 2,198 2,399 2,297 24,950 25,000 2,759 2,520 2,759 2,657 27,950 28,000 3,119 2,880 3,119 3,017
22,000 25,000 28,000
22,000 22,050 2,405 2,203 2,405 2,303 25,000 25,050 2,765 2,526 2,765 2,663 28,000 28,050 3,125 2,886 3,125 3,023
22,050 22,100 2,411 2,208 2,411 2,309 25,050 25,100 2,771 2,532 2,771 2,669 28,050 28,100 3,131 2,892 3,131 3,029
22,100 22,150 2,417 2,213 2,417 2,315 25,100 25,150 2,777 2,538 2,777 2,675 28,100 28,150 3,137 2,898 3,137 3,035
22,150 22,200 2,423 2,218 2,423 2,321 25,150 25,200 2,783 2,544 2,783 2,681 28,150 28,200 3,143 2,904 3,143 3,041
22,200 22,250 2,429 2,223 2,429 2,327 25,200 25,250 2,789 2,550 2,789 2,687 28,200 28,250 3,149 2,910 3,149 3,047
22,250 22,300 2,435 2,228 2,435 2,333 25,250 25,300 2,795 2,556 2,795 2,693 28,250 28,300 3,155 2,916 3,155 3,053
22,300 22,350 2,441 2,233 2,441 2,339 25,300 25,350 2,801 2,562 2,801 2,699 28,300 28,350 3,161 2,922 3,161 3,059
22,350 22,400 2,447 2,238 2,447 2,345 25,350 25,400 2,807 2,568 2,807 2,705 28,350 28,400 3,167 2,928 3,167 3,065
22,400 22,450 2,453 2,243 2,453 2,351 25,400 25,450 2,813 2,574 2,813 2,711 28,400 28,450 3,173 2,934 3,173 3,071
22,450 22,500 2,459 2,248 2,459 2,357 25,450 25,500 2,819 2,580 2,819 2,717 28,450 28,500 3,179 2,940 3,179 3,077
22,500 22,550 2,465 2,253 2,465 2,363 25,500 25,550 2,825 2,586 2,825 2,723 28,500 28,550 3,185 2,946 3,185 3,083
22,550 22,600 2,471 2,258 2,471 2,369 25,550 25,600 2,831 2,592 2,831 2,729 28,550 28,600 3,191 2,952 3,191 3,089
22,600 22,650 2,477 2,263 2,477 2,375 25,600 25,650 2,837 2,598 2,837 2,735 28,600 28,650 3,197 2,958 3,197 3,095
22,650 22,700 2,483 2,268 2,483 2,381 25,650 25,700 2,843 2,604 2,843 2,741 28,650 28,700 3,203 2,964 3,203 3,101
22,700 22,750 2,489 2,273 2,489 2,387 25,700 25,750 2,849 2,610 2,849 2,747 28,700 28,750 3,209 2,970 3,209 3,107
22,750 22,800 2,495 2,278 2,495 2,393 25,750 25,800 2,855 2,616 2,855 2,753 28,750 28,800 3,215 2,976 3,215 3,113
22,800 22,850 2,501 2,283 2,501 2,399 25,800 25,850 2,861 2,622 2,861 2,759 28,800 28,850 3,221 2,982 3,221 3,119
22,850 22,900 2,507 2,288 2,507 2,405 25,850 25,900 2,867 2,628 2,867 2,765 28,850 28,900 3,227 2,988 3,227 3,125
22,900 22,950 2,513 2,293 2,513 2,411 25,900 25,950 2,873 2,634 2,873 2,771 28,900 28,950 3,233 2,994 3,233 3,131
22,950 23,000 2,519 2,298 2,519 2,417 25,950 26,000 2,879 2,640 2,879 2,777 28,950 29,000 3,239 3,000 3,239 3,137
23,000 26,000 29,000
23,000 23,050 2,525 2,303 2,525 2,423 26,000 26,050 2,885 2,646 2,885 2,783 29,000 29,050 3,245 3,006 3,245 3,143
23,050 23,100 2,531 2,308 2,531 2,429 26,050 26,100 2,891 2,652 2,891 2,789 29,050 29,100 3,251 3,012 3,251 3,149
23,100 23,150 2,537 2,313 2,537 2,435 26,100 26,150 2,897 2,658 2,897 2,795 29,100 29,150 3,257 3,018 3,257 3,155
23,150 23,200 2,543 2,318 2,543 2,441 26,150 26,200 2,903 2,664 2,903 2,801 29,150 29,200 3,263 3,024 3,263 3,161
23,200 23,250 2,549 2,323 2,549 2,447 26,200 26,250 2,909 2,670 2,909 2,807 29,200 29,250 3,269 3,030 3,269 3,167
23,250 23,300 2,555 2,328 2,555 2,453 26,250 26,300 2,915 2,676 2,915 2,813 29,250 29,300 3,275 3,036 3,275 3,173
23,300 23,350 2,561 2,333 2,561 2,459 26,300 26,350 2,921 2,682 2,921 2,819 29,300 29,350 3,281 3,042 3,281 3,179
23,350 23,400 2,567 2,338 2,567 2,465 26,350 26,400 2,927 2,688 2,927 2,825 29,350 29,400 3,287 3,048 3,287 3,185
23,400 23,450 2,573 2,343 2,573 2,471 26,400 26,450 2,933 2,694 2,933 2,831 29,400 29,450 3,293 3,054 3,293 3,191
23,450 23,500 2,579 2,348 2,579 2,477 26,450 26,500 2,939 2,700 2,939 2,837 29,450 29,500 3,299 3,060 3,299 3,197
23,500 23,550 2,585 2,353 2,585 2,483 26,500 26,550 2,945 2,706 2,945 2,843 29,500 29,550 3,305 3,066 3,305 3,203
23,550 23,600 2,591 2,358 2,591 2,489 26,550 26,600 2,951 2,712 2,951 2,849 29,550 29,600 3,311 3,072 3,311 3,209
23,600 23,650 2,597 2,363 2,597 2,495 26,600 26,650 2,957 2,718 2,957 2,855 29,600 29,650 3,317 3,078 3,317 3,215
23,650 23,700 2,603 2,368 2,603 2,501 26,650 26,700 2,963 2,724 2,963 2,861 29,650 29,700 3,323 3,084 3,323 3,221
23,700 23,750 2,609 2,373 2,609 2,507 26,700 26,750 2,969 2,730 2,969 2,867 29,700 29,750 3,329 3,090 3,329 3,227
23,750 23,800 2,615 2,378 2,615 2,513 26,750 26,800 2,975 2,736 2,975 2,873 29,750 29,800 3,335 3,096 3,335 3,233
23,800 23,850 2,621 2,383 2,621 2,519 26,800 26,850 2,981 2,742 2,981 2,879 29,800 29,850 3,341 3,102 3,341 3,239
23,850 23,900 2,627 2,388 2,627 2,525 26,850 26,900 2,987 2,748 2,987 2,885 29,850 29,900 3,347 3,108 3,347 3,245
23,900 23,950 2,633 2,394 2,633 2,531 26,900 26,950 2,993 2,754 2,993 2,891 29,900 29,950 3,353 3,114 3,353 3,251
23,950 24,000 2,639 2,400 2,639 2,537 26,950 27,000 2,999 2,760 2,999 2,897 29,950 30,000 3,359 3,120 3,359 3,257
(Continued)
* This column must also be used by a qualifying surviving spouse.
Publication 1040 (2025) 5
2025 Tax Table — Continued
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
30,000 33,000 36,000
30,000 30,050 3,365 3,126 3,365 3,263 33,000 33,050 3,725 3,486 3,725 3,623 36,000 36,050 4,085 3,846 4,085 3,983
30,050 30,100 3,371 3,132 3,371 3,269 33,050 33,100 3,731 3,492 3,731 3,629 36,050 36,100 4,091 3,852 4,091 3,989
30,100 30,150 3,377 3,138 3,377 3,275 33,100 33,150 3,737 3,498 3,737 3,635 36,100 36,150 4,097 3,858 4,097 3,995
30,150 30,200 3,383 3,144 3,383 3,281 33,150 33,200 3,743 3,504 3,743 3,641 36,150 36,200 4,103 3,864 4,103 4,001
30,200 30,250 3,389 3,150 3,389 3,287 33,200 33,250 3,749 3,510 3,749 3,647 36,200 36,250 4,109 3,870 4,109 4,007
30,250 30,300 3,395 3,156 3,395 3,293 33,250 33,300 3,755 3,516 3,755 3,653 36,250 36,300 4,115 3,876 4,115 4,013
30,300 30,350 3,401 3,162 3,401 3,299 33,300 33,350 3,761 3,522 3,761 3,659 36,300 36,350 4,121 3,882 4,121 4,019
30,350 30,400 3,407 3,168 3,407 3,305 33,350 33,400 3,767 3,528 3,767 3,665 36,350 36,400 4,127 3,888 4,127 4,025
30,400 30,450 3,413 3,174 3,413 3,311 33,400 33,450 3,773 3,534 3,773 3,671 36,400 36,450 4,133 3,894 4,133 4,031
30,450 30,500 3,419 3,180 3,419 3,317 33,450 33,500 3,779 3,540 3,779 3,677 36,450 36,500 4,139 3,900 4,139 4,037
30,500 30,550 3,425 3,186 3,425 3,323 33,500 33,550 3,785 3,546 3,785 3,683 36,500 36,550 4,145 3,906 4,145 4,043
30,550 30,600 3,431 3,192 3,431 3,329 33,550 33,600 3,791 3,552 3,791 3,689 36,550 36,600 4,151 3,912 4,151 4,049
30,600 30,650 3,437 3,198 3,437 3,335 33,600 33,650 3,797 3,558 3,797 3,695 36,600 36,650 4,157 3,918 4,157 4,055
30,650 30,700 3,443 3,204 3,443 3,341 33,650 33,700 3,803 3,564 3,803 3,701 36,650 36,700 4,163 3,924 4,163 4,061
30,700 30,750 3,449 3,210 3,449 3,347 33,700 33,750 3,809 3,570 3,809 3,707 36,700 36,750 4,169 3,930 4,169 4,067
30,750 30,800 3,455 3,216 3,455 3,353 33,750 33,800 3,815 3,576 3,815 3,713 36,750 36,800 4,175 3,936 4,175 4,073
30,800 30,850 3,461 3,222 3,461 3,359 33,800 33,850 3,821 3,582 3,821 3,719 36,800 36,850 4,181 3,942 4,181 4,079
30,850 30,900 3,467 3,228 3,467 3,365 33,850 33,900 3,827 3,588 3,827 3,725 36,850 36,900 4,187 3,948 4,187 4,085
30,900 30,950 3,473 3,234 3,473 3,371 33,900 33,950 3,833 3,594 3,833 3,731 36,900 36,950 4,193 3,954 4,193 4,091
30,950 31,000 3,479 3,240 3,479 3,377 33,950 34,000 3,839 3,600 3,839 3,737 36,950 37,000 4,199 3,960 4,199 4,097
31,000 34,000 37,000
31,000 31,050 3,485 3,246 3,485 3,383 34,000 34,050 3,845 3,606 3,845 3,743 37,000 37,050 4,205 3,966 4,205 4,103
31,050 31,100 3,491 3,252 3,491 3,389 34,050 34,100 3,851 3,612 3,851 3,749 37,050 37,100 4,211 3,972 4,211 4,109
31,100 31,150 3,497 3,258 3,497 3,395 34,100 34,150 3,857 3,618 3,857 3,755 37,100 37,150 4,217 3,978 4,217 4,115
31,150 31,200 3,503 3,264 3,503 3,401 34,150 34,200 3,863 3,624 3,863 3,761 37,150 37,200 4,223 3,984 4,223 4,121
31,200 31,250 3,509 3,270 3,509 3,407 34,200 34,250 3,869 3,630 3,869 3,767 37,200 37,250 4,229 3,990 4,229 4,127
31,250 31,300 3,515 3,276 3,515 3,413 34,250 34,300 3,875 3,636 3,875 3,773 37,250 37,300 4,235 3,996 4,235 4,133
31,300 31,350 3,521 3,282 3,521 3,419 34,300 34,350 3,881 3,642 3,881 3,779 37,300 37,350 4,241 4,002 4,241 4,139
31,350 31,400 3,527 3,288 3,527 3,425 34,350 34,400 3,887 3,648 3,887 3,785 37,350 37,400 4,247 4,008 4,247 4,145
31,400 31,450 3,533 3,294 3,533 3,431 34,400 34,450 3,893 3,654 3,893 3,791 37,400 37,450 4,253 4,014 4,253 4,151
31,450 31,500 3,539 3,300 3,539 3,437 34,450 34,500 3,899 3,660 3,899 3,797 37,450 37,500 4,259 4,020 4,259 4,157
31,500 31,550 3,545 3,306 3,545 3,443 34,500 34,550 3,905 3,666 3,905 3,803 37,500 37,550 4,265 4,026 4,265 4,163
31,550 31,600 3,551 3,312 3,551 3,449 34,550 34,600 3,911 3,672 3,911 3,809 37,550 37,600 4,271 4,032 4,271 4,169
31,600 31,650 3,557 3,318 3,557 3,455 34,600 34,650 3,917 3,678 3,917 3,815 37,600 37,650 4,277 4,038 4,277 4,175
31,650 31,700 3,563 3,324 3,563 3,461 34,650 34,700 3,923 3,684 3,923 3,821 37,650 37,700 4,283 4,044 4,283 4,181
31,700 31,750 3,569 3,330 3,569 3,467 34,700 34,750 3,929 3,690 3,929 3,827 37,700 37,750 4,289 4,050 4,289 4,187
31,750 31,800 3,575 3,336 3,575 3,473 34,750 34,800 3,935 3,696 3,935 3,833 37,750 37,800 4,295 4,056 4,295 4,193
31,800 31,850 3,581 3,342 3,581 3,479 34,800 34,850 3,941 3,702 3,941 3,839 37,800 37,850 4,301 4,062 4,301 4,199
31,850 31,900 3,587 3,348 3,587 3,485 34,850 34,900 3,947 3,708 3,947 3,845 37,850 37,900 4,307 4,068 4,307 4,205
31,900 31,950 3,593 3,354 3,593 3,491 34,900 34,950 3,953 3,714 3,953 3,851 37,900 37,950 4,313 4,074 4,313 4,211
31,950 32,000 3,599 3,360 3,599 3,497 34,950 35,000 3,959 3,720 3,959 3,857 37,950 38,000 4,319 4,080 4,319 4,217
32,000 35,000 38,000
32,000 32,050 3,605 3,366 3,605 3,503 35,000 35,050 3,965 3,726 3,965 3,863 38,000 38,050 4,325 4,086 4,325 4,223
32,050 32,100 3,611 3,372 3,611 3,509 35,050 35,100 3,971 3,732 3,971 3,869 38,050 38,100 4,331 4,092 4,331 4,229
32,100 32,150 3,617 3,378 3,617 3,515 35,100 35,150 3,977 3,738 3,977 3,875 38,100 38,150 4,337 4,098 4,337 4,235
32,150 32,200 3,623 3,384 3,623 3,521 35,150 35,200 3,983 3,744 3,983 3,881 38,150 38,200 4,343 4,104 4,343 4,241
32,200 32,250 3,629 3,390 3,629 3,527 35,200 35,250 3,989 3,750 3,989 3,887 38,200 38,250 4,349 4,110 4,349 4,247
32,250 32,300 3,635 3,396 3,635 3,533 35,250 35,300 3,995 3,756 3,995 3,893 38,250 38,300 4,355 4,116 4,355 4,253
32,300 32,350 3,641 3,402 3,641 3,539 35,300 35,350 4,001 3,762 4,001 3,899 38,300 38,350 4,361 4,122 4,361 4,259
32,350 32,400 3,647 3,408 3,647 3,545 35,350 35,400 4,007 3,768 4,007 3,905 38,350 38,400 4,367 4,128 4,367 4,265
32,400 32,450 3,653 3,414 3,653 3,551 35,400 35,450 4,013 3,774 4,013 3,911 38,400 38,450 4,373 4,134 4,373 4,271
32,450 32,500 3,659 3,420 3,659 3,557 35,450 35,500 4,019 3,780 4,019 3,917 38,450 38,500 4,379 4,140 4,379 4,277
32,500 32,550 3,665 3,426 3,665 3,563 35,500 35,550 4,025 3,786 4,025 3,923 38,500 38,550 4,385 4,146 4,385 4,283
32,550 32,600 3,671 3,432 3,671 3,569 35,550 35,600 4,031 3,792 4,031 3,929 38,550 38,600 4,391 4,152 4,391 4,289
32,600 32,650 3,677 3,438 3,677 3,575 35,600 35,650 4,037 3,798 4,037 3,935 38,600 38,650 4,397 4,158 4,397 4,295
32,650 32,700 3,683 3,444 3,683 3,581 35,650 35,700 4,043 3,804 4,043 3,941 38,650 38,700 4,403 4,164 4,403 4,301
32,700 32,750 3,689 3,450 3,689 3,587 35,700 35,750 4,049 3,810 4,049 3,947 38,700 38,750 4,409 4,170 4,409 4,307
32,750 32,800 3,695 3,456 3,695 3,593 35,750 35,800 4,055 3,816 4,055 3,953 38,750 38,800 4,415 4,176 4,415 4,313
32,800 32,850 3,701 3,462 3,701 3,599 35,800 35,850 4,061 3,822 4,061 3,959 38,800 38,850 4,421 4,182 4,421 4,319
32,850 32,900 3,707 3,468 3,707 3,605 35,850 35,900 4,067 3,828 4,067 3,965 38,850 38,900 4,427 4,188 4,427 4,325
32,900 32,950 3,713 3,474 3,713 3,611 35,900 35,950 4,073 3,834 4,073 3,971 38,900 38,950 4,433 4,194 4,433 4,331
32,950 33,000 3,719 3,480 3,719 3,617 35,950 36,000 4,079 3,840 4,079 3,977 38,950 39,000 4,439 4,200 4,439 4,337
(Continued)
* This column must also be used by a qualifying surviving spouse.
6 Publication 1040 (2025)
2025 Tax Table — Continued
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
39,000 42,000 45,000
39,000 39,050 4,445 4,206 4,445 4,343 42,000 42,050 4,805 4,566 4,805 4,703 45,000 45,050 5,165 4,926 5,165 5,063
39,050 39,100 4,451 4,212 4,451 4,349 42,050 42,100 4,811 4,572 4,811 4,709 45,050 45,100 5,171 4,932 5,171 5,069
39,100 39,150 4,457 4,218 4,457 4,355 42,100 42,150 4,817 4,578 4,817 4,715 45,100 45,150 5,177 4,938 5,177 5,075
39,150 39,200 4,463 4,224 4,463 4,361 42,150 42,200 4,823 4,584 4,823 4,721 45,150 45,200 5,183 4,944 5,183 5,081
39,200 39,250 4,469 4,230 4,469 4,367 42,200 42,250 4,829 4,590 4,829 4,727 45,200 45,250 5,189 4,950 5,189 5,087
39,250 39,300 4,475 4,236 4,475 4,373 42,250 42,300 4,835 4,596 4,835 4,733 45,250 45,300 5,195 4,956 5,195 5,093
39,300 39,350 4,481 4,242 4,481 4,379 42,300 42,350 4,841 4,602 4,841 4,739 45,300 45,350 5,201 4,962 5,201 5,099
39,350 39,400 4,487 4,248 4,487 4,385 42,350 42,400 4,847 4,608 4,847 4,745 45,350 45,400 5,207 4,968 5,207 5,105
39,400 39,450 4,493 4,254 4,493 4,391 42,400 42,450 4,853 4,614 4,853 4,751 45,400 45,450 5,213 4,974 5,213 5,111
39,450 39,500 4,499 4,260 4,499 4,397 42,450 42,500 4,859 4,620 4,859 4,757 45,450 45,500 5,219 4,980 5,219 5,117
39,500 39,550 4,505 4,266 4,505 4,403 42,500 42,550 4,865 4,626 4,865 4,763 45,500 45,550 5,225 4,986 5,225 5,123
39,550 39,600 4,511 4,272 4,511 4,409 42,550 42,600 4,871 4,632 4,871 4,769 45,550 45,600 5,231 4,992 5,231 5,129
39,600 39,650 4,517 4,278 4,517 4,415 42,600 42,650 4,877 4,638 4,877 4,775 45,600 45,650 5,237 4,998 5,237 5,135
39,650 39,700 4,523 4,284 4,523 4,421 42,650 42,700 4,883 4,644 4,883 4,781 45,650 45,700 5,243 5,004 5,243 5,141
39,700 39,750 4,529 4,290 4,529 4,427 42,700 42,750 4,889 4,650 4,889 4,787 45,700 45,750 5,249 5,010 5,249 5,147
39,750 39,800 4,535 4,296 4,535 4,433 42,750 42,800 4,895 4,656 4,895 4,793 45,750 45,800 5,255 5,016 5,255 5,153
39,800 39,850 4,541 4,302 4,541 4,439 42,800 42,850 4,901 4,662 4,901 4,799 45,800 45,850 5,261 5,022 5,261 5,159
39,850 39,900 4,547 4,308 4,547 4,445 42,850 42,900 4,907 4,668 4,907 4,805 45,850 45,900 5,267 5,028 5,267 5,165
39,900 39,950 4,553 4,314 4,553 4,451 42,900 42,950 4,913 4,674 4,913 4,811 45,900 45,950 5,273 5,034 5,273 5,171
39,950 40,000 4,559 4,320 4,559 4,457 42,950 43,000 4,919 4,680 4,919 4,817 45,950 46,000 5,279 5,040 5,279 5,177
40,000 43,000 46,000
40,000 40,050 4,565 4,326 4,565 4,463 43,000 43,050 4,925 4,686 4,925 4,823 46,000 46,050 5,285 5,046 5,285 5,183
40,050 40,100 4,571 4,332 4,571 4,469 43,050 43,100 4,931 4,692 4,931 4,829 46,050 46,100 5,291 5,052 5,291 5,189
40,100 40,150 4,577 4,338 4,577 4,475 43,100 43,150 4,937 4,698 4,937 4,835 46,100 46,150 5,297 5,058 5,297 5,195
40,150 40,200 4,583 4,344 4,583 4,481 43,150 43,200 4,943 4,704 4,943 4,841 46,150 46,200 5,303 5,064 5,303 5,201
40,200 40,250 4,589 4,350 4,589 4,487 43,200 43,250 4,949 4,710 4,949 4,847 46,200 46,250 5,309 5,070 5,309 5,207
40,250 40,300 4,595 4,356 4,595 4,493 43,250 43,300 4,955 4,716 4,955 4,853 46,250 46,300 5,315 5,076 5,315 5,213
40,300 40,350 4,601 4,362 4,601 4,499 43,300 43,350 4,961 4,722 4,961 4,859 46,300 46,350 5,321 5,082 5,321 5,219
40,350 40,400 4,607 4,368 4,607 4,505 43,350 43,400 4,967 4,728 4,967 4,865 46,350 46,400 5,327 5,088 5,327 5,225
40,400 40,450 4,613 4,374 4,613 4,511 43,400 43,450 4,973 4,734 4,973 4,871 46,400 46,450 5,333 5,094 5,333 5,231
40,450 40,500 4,619 4,380 4,619 4,517 43,450 43,500 4,979 4,740 4,979 4,877 46,450 46,500 5,339 5,100 5,339 5,237
40,500 40,550 4,625 4,386 4,625 4,523 43,500 43,550 4,985 4,746 4,985 4,883 46,500 46,550 5,345 5,106 5,345 5,243
40,550 40,600 4,631 4,392 4,631 4,529 43,550 43,600 4,991 4,752 4,991 4,889 46,550 46,600 5,351 5,112 5,351 5,249
40,600 40,650 4,637 4,398 4,637 4,535 43,600 43,650 4,997 4,758 4,997 4,895 46,600 46,650 5,357 5,118 5,357 5,255
40,650 40,700 4,643 4,404 4,643 4,541 43,650 43,700 5,003 4,764 5,003 4,901 46,650 46,700 5,363 5,124 5,363 5,261
40,700 40,750 4,649 4,410 4,649 4,547 43,700 43,750 5,009 4,770 5,009 4,907 46,700 46,750 5,369 5,130 5,369 5,267
40,750 40,800 4,655 4,416 4,655 4,553 43,750 43,800 5,015 4,776 5,015 4,913 46,750 46,800 5,375 5,136 5,375 5,273
40,800 40,850 4,661 4,422 4,661 4,559 43,800 43,850 5,021 4,782 5,021 4,919 46,800 46,850 5,381 5,142 5,381 5,279
40,850 40,900 4,667 4,428 4,667 4,565 43,850 43,900 5,027 4,788 5,027 4,925 46,850 46,900 5,387 5,148 5,387 5,285
40,900 40,950 4,673 4,434 4,673 4,571 43,900 43,950 5,033 4,794 5,033 4,931 46,900 46,950 5,393 5,154 5,393 5,291
40,950 41,000 4,679 4,440 4,679 4,577 43,950 44,000 5,039 4,800 5,039 4,937 46,950 47,000 5,399 5,160 5,399 5,297
41,000 44,000 47,000
41,000 41,050 4,685 4,446 4,685 4,583 44,000 44,050 5,045 4,806 5,045 4,943 47,000 47,050 5,405 5,166 5,405 5,303
41,050 41,100 4,691 4,452 4,691 4,589 44,050 44,100 5,051 4,812 5,051 4,949 47,050 47,100 5,411 5,172 5,411 5,309
41,100 41,150 4,697 4,458 4,697 4,595 44,100 44,150 5,057 4,818 5,057 4,955 47,100 47,150 5,417 5,178 5,417 5,315
41,150 41,200 4,703 4,464 4,703 4,601 44,150 44,200 5,063 4,824 5,063 4,961 47,150 47,200 5,423 5,184 5,423 5,321
41,200 41,250 4,709 4,470 4,709 4,607 44,200 44,250 5,069 4,830 5,069 4,967 47,200 47,250 5,429 5,190 5,429 5,327
41,250 41,300 4,715 4,476 4,715 4,613 44,250 44,300 5,075 4,836 5,075 4,973 47,250 47,300 5,435 5,196 5,435 5,333
41,300 41,350 4,721 4,482 4,721 4,619 44,300 44,350 5,081 4,842 5,081 4,979 47,300 47,350 5,441 5,202 5,441 5,339
41,350 41,400 4,727 4,488 4,727 4,625 44,350 44,400 5,087 4,848 5,087 4,985 47,350 47,400 5,447 5,208 5,447 5,345
41,400 41,450 4,733 4,494 4,733 4,631 44,400 44,450 5,093 4,854 5,093 4,991 47,400 47,450 5,453 5,214 5,453 5,351
41,450 41,500 4,739 4,500 4,739 4,637 44,450 44,500 5,099 4,860 5,099 4,997 47,450 47,500 5,459 5,220 5,459 5,357
41,500 41,550 4,745 4,506 4,745 4,643 44,500 44,550 5,105 4,866 5,105 5,003 47,500 47,550 5,465 5,226 5,465 5,363
41,550 41,600 4,751 4,512 4,751 4,649 44,550 44,600 5,111 4,872 5,111 5,009 47,550 47,600 5,471 5,232 5,471 5,369
41,600 41,650 4,757 4,518 4,757 4,655 44,600 44,650 5,117 4,878 5,117 5,015 47,600 47,650 5,477 5,238 5,477 5,375
41,650 41,700 4,763 4,524 4,763 4,661 44,650 44,700 5,123 4,884 5,123 5,021 47,650 47,700 5,483 5,244 5,483 5,381
41,700 41,750 4,769 4,530 4,769 4,667 44,700 44,750 5,129 4,890 5,129 5,027 47,700 47,750 5,489 5,250 5,489 5,387
41,750 41,800 4,775 4,536 4,775 4,673 44,750 44,800 5,135 4,896 5,135 5,033 47,750 47,800 5,495 5,256 5,495 5,393
41,800 41,850 4,781 4,542 4,781 4,679 44,800 44,850 5,141 4,902 5,141 5,039 47,800 47,850 5,501 5,262 5,501 5,399
41,850 41,900 4,787 4,548 4,787 4,685 44,850 44,900 5,147 4,908 5,147 5,045 47,850 47,900 5,507 5,268 5,507 5,405
41,900 41,950 4,793 4,554 4,793 4,691 44,900 44,950 5,153 4,914 5,153 5,051 47,900 47,950 5,513 5,274 5,513 5,411
41,950 42,000 4,799 4,560 4,799 4,697 44,950 45,000 5,159 4,920 5,159 5,057 47,950 48,000 5,519 5,280 5,519 5,417
(Continued)
* This column must also be used by a qualifying surviving spouse.
Publication 1040 (2025) 7
2025 Tax Table — Continued
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
48,000 51,000 54,000
48,000 48,050 5,525 5,286 5,525 5,423 51,000 51,050 6,140 5,646 6,140 5,783 54,000 54,050 6,800 6,006 6,800 6,143
48,050 48,100 5,531 5,292 5,531 5,429 51,050 51,100 6,151 5,652 6,151 5,789 54,050 54,100 6,811 6,012 6,811 6,149
48,100 48,150 5,537 5,298 5,537 5,435 51,100 51,150 6,162 5,658 6,162 5,795 54,100 54,150 6,822 6,018 6,822 6,155
48,150 48,200 5,543 5,304 5,543 5,441 51,150 51,200 6,173 5,664 6,173 5,801 54,150 54,200 6,833 6,024 6,833 6,161
48,200 48,250 5,549 5,310 5,549 5,447 51,200 51,250 6,184 5,670 6,184 5,807 54,200 54,250 6,844 6,030 6,844 6,167
48,250 48,300 5,555 5,316 5,555 5,453 51,250 51,300 6,195 5,676 6,195 5,813 54,250 54,300 6,855 6,036 6,855 6,173
48,300 48,350 5,561 5,322 5,561 5,459 51,300 51,350 6,206 5,682 6,206 5,819 54,300 54,350 6,866 6,042 6,866 6,179
48,350 48,400 5,567 5,328 5,567 5,465 51,350 51,400 6,217 5,688 6,217 5,825 54,350 54,400 6,877 6,048 6,877 6,185
48,400 48,450 5,573 5,334 5,573 5,471 51,400 51,450 6,228 5,694 6,228 5,831 54,400 54,450 6,888 6,054 6,888 6,191
48,450 48,500 5,579 5,340 5,579 5,477 51,450 51,500 6,239 5,700 6,239 5,837 54,450 54,500 6,899 6,060 6,899 6,197
48,500 48,550 5,590 5,346 5,590 5,483 51,500 51,550 6,250 5,706 6,250 5,843 54,500 54,550 6,910 6,066 6,910 6,203
48,550 48,600 5,601 5,352 5,601 5,489 51,550 51,600 6,261 5,712 6,261 5,849 54,550 54,600 6,921 6,072 6,921 6,209
48,600 48,650 5,612 5,358 5,612 5,495 51,600 51,650 6,272 5,718 6,272 5,855 54,600 54,650 6,932 6,078 6,932 6,215
48,650 48,700 5,623 5,364 5,623 5,501 51,650 51,700 6,283 5,724 6,283 5,861 54,650 54,700 6,943 6,084 6,943 6,221
48,700 48,750 5,634 5,370 5,634 5,507 51,700 51,750 6,294 5,730 6,294 5,867 54,700 54,750 6,954 6,090 6,954 6,227
48,750 48,800 5,645 5,376 5,645 5,513 51,750 51,800 6,305 5,736 6,305 5,873 54,750 54,800 6,965 6,096 6,965 6,233
48,800 48,850 5,656 5,382 5,656 5,519 51,800 51,850 6,316 5,742 6,316 5,879 54,800 54,850 6,976 6,102 6,976 6,239
48,850 48,900 5,667 5,388 5,667 5,525 51,850 51,900 6,327 5,748 6,327 5,885 54,850 54,900 6,987 6,108 6,987 6,245
48,900 48,950 5,678 5,394 5,678 5,531 51,900 51,950 6,338 5,754 6,338 5,891 54,900 54,950 6,998 6,114 6,998 6,251
48,950 49,000 5,689 5,400 5,689 5,537 51,950 52,000 6,349 5,760 6,349 5,897 54,950 55,000 7,009 6,120 7,009 6,257
49,000 52,000 55,000
49,000 49,050 5,700 5,406 5,700 5,543 52,000 52,050 6,360 5,766 6,360 5,903 55,000 55,050 7,020 6,126 7,020 6,263
49,050 49,100 5,711 5,412 5,711 5,549 52,050 52,100 6,371 5,772 6,371 5,909 55,050 55,100 7,031 6,132 7,031 6,269
49,100 49,150 5,722 5,418 5,722 5,555 52,100 52,150 6,382 5,778 6,382 5,915 55,100 55,150 7,042 6,138 7,042 6,275
49,150 49,200 5,733 5,424 5,733 5,561 52,150 52,200 6,393 5,784 6,393 5,921 55,150 55,200 7,053 6,144 7,053 6,281
49,200 49,250 5,744 5,430 5,744 5,567 52,200 52,250 6,404 5,790 6,404 5,927 55,200 55,250 7,064 6,150 7,064 6,287
49,250 49,300 5,755 5,436 5,755 5,573 52,250 52,300 6,415 5,796 6,415 5,933 55,250 55,300 7,075 6,156 7,075 6,293
49,300 49,350 5,766 5,442 5,766 5,579 52,300 52,350 6,426 5,802 6,426 5,939 55,300 55,350 7,086 6,162 7,086 6,299
49,350 49,400 5,777 5,448 5,777 5,585 52,350 52,400 6,437 5,808 6,437 5,945 55,350 55,400 7,097 6,168 7,097 6,305
49,400 49,450 5,788 5,454 5,788 5,591 52,400 52,450 6,448 5,814 6,448 5,951 55,400 55,450 7,108 6,174 7,108 6,311
49,450 49,500 5,799 5,460 5,799 5,597 52,450 52,500 6,459 5,820 6,459 5,957 55,450 55,500 7,119 6,180 7,119 6,317
49,500 49,550 5,810 5,466 5,810 5,603 52,500 52,550 6,470 5,826 6,470 5,963 55,500 55,550 7,130 6,186 7,130 6,323
49,550 49,600 5,821 5,472 5,821 5,609 52,550 52,600 6,481 5,832 6,481 5,969 55,550 55,600 7,141 6,192 7,141 6,329
49,600 49,650 5,832 5,478 5,832 5,615 52,600 52,650 6,492 5,838 6,492 5,975 55,600 55,650 7,152 6,198 7,152 6,335
49,650 49,700 5,843 5,484 5,843 5,621 52,650 52,700 6,503 5,844 6,503 5,981 55,650 55,700 7,163 6,204 7,163 6,341
49,700 49,750 5,854 5,490 5,854 5,627 52,700 52,750 6,514 5,850 6,514 5,987 55,700 55,750 7,174 6,210 7,174 6,347
49,750 49,800 5,865 5,496 5,865 5,633 52,750 52,800 6,525 5,856 6,525 5,993 55,750 55,800 7,185 6,216 7,185 6,353
49,800 49,850 5,876 5,502 5,876 5,639 52,800 52,850 6,536 5,862 6,536 5,999 55,800 55,850 7,196 6,222 7,196 6,359
49,850 49,900 5,887 5,508 5,887 5,645 52,850 52,900 6,547 5,868 6,547 6,005 55,850 55,900 7,207 6,228 7,207 6,365
49,900 49,950 5,898 5,514 5,898 5,651 52,900 52,950 6,558 5,874 6,558 6,011 55,900 55,950 7,218 6,234 7,218 6,371
49,950 50,000 5,909 5,520 5,909 5,657 52,950 53,000 6,569 5,880 6,569 6,017 55,950 56,000 7,229 6,240 7,229 6,377
50,000 53,000 56,000
50,000 50,050 5,920 5,526 5,920 5,663 53,000 53,050 6,580 5,886 6,580 6,023 56,000 56,050 7,240 6,246 7,240 6,383
50,050 50,100 5,931 5,532 5,931 5,669 53,050 53,100 6,591 5,892 6,591 6,029 56,050 56,100 7,251 6,252 7,251 6,389
50,100 50,150 5,942 5,538 5,942 5,675 53,100 53,150 6,602 5,898 6,602 6,035 56,100 56,150 7,262 6,258 7,262 6,395
50,150 50,200 5,953 5,544 5,953 5,681 53,150 53,200 6,613 5,904 6,613 6,041 56,150 56,200 7,273 6,264 7,273 6,401
50,200 50,250 5,964 5,550 5,964 5,687 53,200 53,250 6,624 5,910 6,624 6,047 56,200 56,250 7,284 6,270 7,284 6,407
50,250 50,300 5,975 5,556 5,975 5,693 53,250 53,300 6,635 5,916 6,635 6,053 56,250 56,300 7,295 6,276 7,295 6,413
50,300 50,350 5,986 5,562 5,986 5,699 53,300 53,350 6,646 5,922 6,646 6,059 56,300 56,350 7,306 6,282 7,306 6,419
50,350 50,400 5,997 5,568 5,997 5,705 53,350 53,400 6,657 5,928 6,657 6,065 56,350 56,400 7,317 6,288 7,317 6,425
50,400 50,450 6,008 5,574 6,008 5,711 53,400 53,450 6,668 5,934 6,668 6,071 56,400 56,450 7,328 6,294 7,328 6,431
50,450 50,500 6,019 5,580 6,019 5,717 53,450 53,500 6,679 5,940 6,679 6,077 56,450 56,500 7,339 6,300 7,339 6,437
50,500 50,550 6,030 5,586 6,030 5,723 53,500 53,550 6,690 5,946 6,690 6,083 56,500 56,550 7,350 6,306 7,350 6,443
50,550 50,600 6,041 5,592 6,041 5,729 53,550 53,600 6,701 5,952 6,701 6,089 56,550 56,600 7,361 6,312 7,361 6,449
50,600 50,650 6,052 5,598 6,052 5,735 53,600 53,650 6,712 5,958 6,712 6,095 56,600 56,650 7,372 6,318 7,372 6,455
50,650 50,700 6,063 5,604 6,063 5,741 53,650 53,700 6,723 5,964 6,723 6,101 56,650 56,700 7,383 6,324 7,383 6,461
50,700 50,750 6,074 5,610 6,074 5,747 53,700 53,750 6,734 5,970 6,734 6,107 56,700 56,750 7,394 6,330 7,394 6,467
50,750 50,800 6,085 5,616 6,085 5,753 53,750 53,800 6,745 5,976 6,745 6,113 56,750 56,800 7,405 6,336 7,405 6,473
50,800 50,850 6,096 5,622 6,096 5,759 53,800 53,850 6,756 5,982 6,756 6,119 56,800 56,850 7,416 6,342 7,416 6,479
50,850 50,900 6,107 5,628 6,107 5,765 53,850 53,900 6,767 5,988 6,767 6,125 56,850 56,900 7,427 6,348 7,427 6,485
50,900 50,950 6,118 5,634 6,118 5,771 53,900 53,950 6,778 5,994 6,778 6,131 56,900 56,950 7,438 6,354 7,438 6,491
50,950 51,000 6,129 5,640 6,129 5,777 53,950 54,000 6,789 6,000 6,789 6,137 56,950 57,000 7,449 6,360 7,449 6,497
(Continued)
* This column must also be used by a qualifying surviving spouse.
8 Publication 1040 (2025)
2025 Tax Table — Continued
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
57,000 60,000 63,000
57,000 57,050 7,460 6,366 7,460 6,503 60,000 60,050 8,120 6,726 8,120 6,863 63,000 63,050 8,780 7,086 8,780 7,223
57,050 57,100 7,471 6,372 7,471 6,509 60,050 60,100 8,131 6,732 8,131 6,869 63,050 63,100 8,791 7,092 8,791 7,229
57,100 57,150 7,482 6,378 7,482 6,515 60,100 60,150 8,142 6,738 8,142 6,875 63,100 63,150 8,802 7,098 8,802 7,235
57,150 57,200 7,493 6,384 7,493 6,521 60,150 60,200 8,153 6,744 8,153 6,881 63,150 63,200 8,813 7,104 8,813 7,241
57,200 57,250 7,504 6,390 7,504 6,527 60,200 60,250 8,164 6,750 8,164 6,887 63,200 63,250 8,824 7,110 8,824 7,247
57,250 57,300 7,515 6,396 7,515 6,533 60,250 60,300 8,175 6,756 8,175 6,893 63,250 63,300 8,835 7,116 8,835 7,253
57,300 57,350 7,526 6,402 7,526 6,539 60,300 60,350 8,186 6,762 8,186 6,899 63,300 63,350 8,846 7,122 8,846 7,259
57,350 57,400 7,537 6,408 7,537 6,545 60,350 60,400 8,197 6,768 8,197 6,905 63,350 63,400 8,857 7,128 8,857 7,265
57,400 57,450 7,548 6,414 7,548 6,551 60,400 60,450 8,208 6,774 8,208 6,911 63,400 63,450 8,868 7,134 8,868 7,271
57,450 57,500 7,559 6,420 7,559 6,557 60,450 60,500 8,219 6,780 8,219 6,917 63,450 63,500 8,879 7,140 8,879 7,277
57,500 57,550 7,570 6,426 7,570 6,563 60,500 60,550 8,230 6,786 8,230 6,923 63,500 63,550 8,890 7,146 8,890 7,283
57,550 57,600 7,581 6,432 7,581 6,569 60,550 60,600 8,241 6,792 8,241 6,929 63,550 63,600 8,901 7,152 8,901 7,289
57,600 57,650 7,592 6,438 7,592 6,575 60,600 60,650 8,252 6,798 8,252 6,935 63,600 63,650 8,912 7,158 8,912 7,295
57,650 57,700 7,603 6,444 7,603 6,581 60,650 60,700 8,263 6,804 8,263 6,941 63,650 63,700 8,923 7,164 8,923 7,301
57,700 57,750 7,614 6,450 7,614 6,587 60,700 60,750 8,274 6,810 8,274 6,947 63,700 63,750 8,934 7,170 8,934 7,307
57,750 57,800 7,625 6,456 7,625 6,593 60,750 60,800 8,285 6,816 8,285 6,953 63,750 63,800 8,945 7,176 8,945 7,313
57,800 57,850 7,636 6,462 7,636 6,599 60,800 60,850 8,296 6,822 8,296 6,959 63,800 63,850 8,956 7,182 8,956 7,319
57,850 57,900 7,647 6,468 7,647 6,605 60,850 60,900 8,307 6,828 8,307 6,965 63,850 63,900 8,967 7,188 8,967 7,325
57,900 57,950 7,658 6,474 7,658 6,611 60,900 60,950 8,318 6,834 8,318 6,971 63,900 63,950 8,978 7,194 8,978 7,331
57,950 58,000 7,669 6,480 7,669 6,617 60,950 61,000 8,329 6,840 8,329 6,977 63,950 64,000 8,989 7,200 8,989 7,337
58,000 61,000 64,000
58,000 58,050 7,680 6,486 7,680 6,623 61,000 61,050 8,340 6,846 8,340 6,983 64,000 64,050 9,000 7,206 9,000 7,343
58,050 58,100 7,691 6,492 7,691 6,629 61,050 61,100 8,351 6,852 8,351 6,989 64,050 64,100 9,011 7,212 9,011 7,349
58,100 58,150 7,702 6,498 7,702 6,635 61,100 61,150 8,362 6,858 8,362 6,995 64,100 64,150 9,022 7,218 9,022 7,355
58,150 58,200 7,713 6,504 7,713 6,641 61,150 61,200 8,373 6,864 8,373 7,001 64,150 64,200 9,033 7,224 9,033 7,361
58,200 58,250 7,724 6,510 7,724 6,647 61,200 61,250 8,384 6,870 8,384 7,007 64,200 64,250 9,044 7,230 9,044 7,367
58,250 58,300 7,735 6,516 7,735 6,653 61,250 61,300 8,395 6,876 8,395 7,013 64,250 64,300 9,055 7,236 9,055 7,373
58,300 58,350 7,746 6,522 7,746 6,659 61,300 61,350 8,406 6,882 8,406 7,019 64,300 64,350 9,066 7,242 9,066 7,379
58,350 58,400 7,757 6,528 7,757 6,665 61,350 61,400 8,417 6,888 8,417 7,025 64,350 64,400 9,077 7,248 9,077 7,385
58,400 58,450 7,768 6,534 7,768 6,671 61,400 61,450 8,428 6,894 8,428 7,031 64,400 64,450 9,088 7,254 9,088 7,391
58,450 58,500 7,779 6,540 7,779 6,677 61,450 61,500 8,439 6,900 8,439 7,037 64,450 64,500 9,099 7,260 9,099 7,397
58,500 58,550 7,790 6,546 7,790 6,683 61,500 61,550 8,450 6,906 8,450 7,043 64,500 64,550 9,110 7,266 9,110 7,403
58,550 58,600 7,801 6,552 7,801 6,689 61,550 61,600 8,461 6,912 8,461 7,049 64,550 64,600 9,121 7,272 9,121 7,409
58,600 58,650 7,812 6,558 7,812 6,695 61,600 61,650 8,472 6,918 8,472 7,055 64,600 64,650 9,132 7,278 9,132 7,415
58,650 58,700 7,823 6,564 7,823 6,701 61,650 61,700 8,483 6,924 8,483 7,061 64,650 64,700 9,143 7,284 9,143 7,421
58,700 58,750 7,834 6,570 7,834 6,707 61,700 61,750 8,494 6,930 8,494 7,067 64,700 64,750 9,154 7,290 9,154 7,427
58,750 58,800 7,845 6,576 7,845 6,713 61,750 61,800 8,505 6,936 8,505 7,073 64,750 64,800 9,165 7,296 9,165 7,433
58,800 58,850 7,856 6,582 7,856 6,719 61,800 61,850 8,516 6,942 8,516 7,079 64,800 64,850 9,176 7,302 9,176 7,439
58,850 58,900 7,867 6,588 7,867 6,725 61,850 61,900 8,527 6,948 8,527 7,085 64,850 64,900 9,187 7,308 9,187 7,448
58,900 58,950 7,878 6,594 7,878 6,731 61,900 61,950 8,538 6,954 8,538 7,091 64,900 64,950 9,198 7,314 9,198 7,459
58,950 59,000 7,889 6,600 7,889 6,737 61,950 62,000 8,549 6,960 8,549 7,097 64,950 65,000 9,209 7,320 9,209 7,470
59,000 62,000 65,000
59,000 59,050 7,900 6,606 7,900 6,743 62,000 62,050 8,560 6,966 8,560 7,103 65,000 65,050 9,220 7,326 9,220 7,481
59,050 59,100 7,911 6,612 7,911 6,749 62,050 62,100 8,571 6,972 8,571 7,109 65,050 65,100 9,231 7,332 9,231 7,492
59,100 59,150 7,922 6,618 7,922 6,755 62,100 62,150 8,582 6,978 8,582 7,115 65,100 65,150 9,242 7,338 9,242 7,503
59,150 59,200 7,933 6,624 7,933 6,761 62,150 62,200 8,593 6,984 8,593 7,121 65,150 65,200 9,253 7,344 9,253 7,514
59,200 59,250 7,944 6,630 7,944 6,767 62,200 62,250 8,604 6,990 8,604 7,127 65,200 65,250 9,264 7,350 9,264 7,525
59,250 59,300 7,955 6,636 7,955 6,773 62,250 62,300 8,615 6,996 8,615 7,133 65,250 65,300 9,275 7,356 9,275 7,536
59,300 59,350 7,966 6,642 7,966 6,779 62,300 62,350 8,626 7,002 8,626 7,139 65,300 65,350 9,286 7,362 9,286 7,547
59,350 59,400 7,977 6,648 7,977 6,785 62,350 62,400 8,637 7,008 8,637 7,145 65,350 65,400 9,297 7,368 9,297 7,558
59,400 59,450 7,988 6,654 7,988 6,791 62,400 62,450 8,648 7,014 8,648 7,151 65,400 65,450 9,308 7,374 9,308 7,569
59,450 59,500 7,999 6,660 7,999 6,797 62,450 62,500 8,659 7,020 8,659 7,157 65,450 65,500 9,319 7,380 9,319 7,580
59,500 59,550 8,010 6,666 8,010 6,803 62,500 62,550 8,670 7,026 8,670 7,163 65,500 65,550 9,330 7,386 9,330 7,591
59,550 59,600 8,021 6,672 8,021 6,809 62,550 62,600 8,681 7,032 8,681 7,169 65,550 65,600 9,341 7,392 9,341 7,602
59,600 59,650 8,032 6,678 8,032 6,815 62,600 62,650 8,692 7,038 8,692 7,175 65,600 65,650 9,352 7,398 9,352 7,613
59,650 59,700 8,043 6,684 8,043 6,821 62,650 62,700 8,703 7,044 8,703 7,181 65,650 65,700 9,363 7,404 9,363 7,624
59,700 59,750 8,054 6,690 8,054 6,827 62,700 62,750 8,714 7,050 8,714 7,187 65,700 65,750 9,374 7,410 9,374 7,635
59,750 59,800 8,065 6,696 8,065 6,833 62,750 62,800 8,725 7,056 8,725 7,193 65,750 65,800 9,385 7,416 9,385 7,646
59,800 59,850 8,076 6,702 8,076 6,839 62,800 62,850 8,736 7,062 8,736 7,199 65,800 65,850 9,396 7,422 9,396 7,657
59,850 59,900 8,087 6,708 8,087 6,845 62,850 62,900 8,747 7,068 8,747 7,205 65,850 65,900 9,407 7,428 9,407 7,668
59,900 59,950 8,098 6,714 8,098 6,851 62,900 62,950 8,758 7,074 8,758 7,211 65,900 65,950 9,418 7,434 9,418 7,679
59,950 60,000 8,109 6,720 8,109 6,857 62,950 63,000 8,769 7,080 8,769 7,217 65,950 66,000 9,429 7,440 9,429 7,690
(Continued)
* This column must also be used by a qualifying surviving spouse.
Publication 1040 (2025) 9
2025 Tax Table — Continued
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
66,000 69,000 72,000
66,000 66,050 9,440 7,446 9,440 7,701 69,000 69,050 10,100 7,806 10,100 8,361 72,000 72,050 10,760 8,166 10,760 9,021
66,050 66,100 9,451 7,452 9,451 7,712 69,050 69,100 10,111 7,812 10,111 8,372 72,050 72,100 10,771 8,172 10,771 9,032
66,100 66,150 9,462 7,458 9,462 7,723 69,100 69,150 10,122 7,818 10,122 8,383 72,100 72,150 10,782 8,178 10,782 9,043
66,150 66,200 9,473 7,464 9,473 7,734 69,150 69,200 10,133 7,824 10,133 8,394 72,150 72,200 10,793 8,184 10,793 9,054
66,200 66,250 9,484 7,470 9,484 7,745 69,200 69,250 10,144 7,830 10,144 8,405 72,200 72,250 10,804 8,190 10,804 9,065
66,250 66,300 9,495 7,476 9,495 7,756 69,250 69,300 10,155 7,836 10,155 8,416 72,250 72,300 10,815 8,196 10,815 9,076
66,300 66,350 9,506 7,482 9,506 7,767 69,300 69,350 10,166 7,842 10,166 8,427 72,300 72,350 10,826 8,202 10,826 9,087
66,350 66,400 9,517 7,488 9,517 7,778 69,350 69,400 10,177 7,848 10,177 8,438 72,350 72,400 10,837 8,208 10,837 9,098
66,400 66,450 9,528 7,494 9,528 7,789 69,400 69,450 10,188 7,854 10,188 8,449 72,400 72,450 10,848 8,214 10,848 9,109
66,450 66,500 9,539 7,500 9,539 7,800 69,450 69,500 10,199 7,860 10,199 8,460 72,450 72,500 10,859 8,220 10,859 9,120
66,500 66,550 9,550 7,506 9,550 7,811 69,500 69,550 10,210 7,866 10,210 8,471 72,500 72,550 10,870 8,226 10,870 9,131
66,550 66,600 9,561 7,512 9,561 7,822 69,550 69,600 10,221 7,872 10,221 8,482 72,550 72,600 10,881 8,232 10,881 9,142
66,600 66,650 9,572 7,518 9,572 7,833 69,600 69,650 10,232 7,878 10,232 8,493 72,600 72,650 10,892 8,238 10,892 9,153
66,650 66,700 9,583 7,524 9,583 7,844 69,650 69,700 10,243 7,884 10,243 8,504 72,650 72,700 10,903 8,244 10,903 9,164
66,700 66,750 9,594 7,530 9,594 7,855 69,700 69,750 10,254 7,890 10,254 8,515 72,700 72,750 10,914 8,250 10,914 9,175
66,750 66,800 9,605 7,536 9,605 7,866 69,750 69,800 10,265 7,896 10,265 8,526 72,750 72,800 10,925 8,256 10,925 9,186
66,800 66,850 9,616 7,542 9,616 7,877 69,800 69,850 10,276 7,902 10,276 8,537 72,800 72,850 10,936 8,262 10,936 9,197
66,850 66,900 9,627 7,548 9,627 7,888 69,850 69,900 10,287 7,908 10,287 8,548 72,850 72,900 10,947 8,268 10,947 9,208
66,900 66,950 9,638 7,554 9,638 7,899 69,900 69,950 10,298 7,914 10,298 8,559 72,900 72,950 10,958 8,274 10,958 9,219
66,950 67,000 9,649 7,560 9,649 7,910 69,950 70,000 10,309 7,920 10,309 8,570 72,950 73,000 10,969 8,280 10,969 9,230
67,000 70,000 73,000
67,000 67,050 9,660 7,566 9,660 7,921 70,000 70,050 10,320 7,926 10,320 8,581 73,000 73,050 10,980 8,286 10,980 9,241
67,050 67,100 9,671 7,572 9,671 7,932 70,050 70,100 10,331 7,932 10,331 8,592 73,050 73,100 10,991 8,292 10,991 9,252
67,100 67,150 9,682 7,578 9,682 7,943 70,100 70,150 10,342 7,938 10,342 8,603 73,100 73,150 11,002 8,298 11,002 9,263
67,150 67,200 9,693 7,584 9,693 7,954 70,150 70,200 10,353 7,944 10,353 8,614 73,150 73,200 11,013 8,304 11,013 9,274
67,200 67,250 9,704 7,590 9,704 7,965 70,200 70,250 10,364 7,950 10,364 8,625 73,200 73,250 11,024 8,310 11,024 9,285
67,250 67,300 9,715 7,596 9,715 7,976 70,250 70,300 10,375 7,956 10,375 8,636 73,250 73,300 11,035 8,316 11,035 9,296
67,300 67,350 9,726 7,602 9,726 7,987 70,300 70,350 10,386 7,962 10,386 8,647 73,300 73,350 11,046 8,322 11,046 9,307
67,350 67,400 9,737 7,608 9,737 7,998 70,350 70,400 10,397 7,968 10,397 8,658 73,350 73,400 11,057 8,328 11,057 9,318
67,400 67,450 9,748 7,614 9,748 8,009 70,400 70,450 10,408 7,974 10,408 8,669 73,400 73,450 11,068 8,334 11,068 9,329
67,450 67,500 9,759 7,620 9,759 8,020 70,450 70,500 10,419 7,980 10,419 8,680 73,450 73,500 11,079 8,340 11,079 9,340
67,500 67,550 9,770 7,626 9,770 8,031 70,500 70,550 10,430 7,986 10,430 8,691 73,500 73,550 11,090 8,346 11,090 9,351
67,550 67,600 9,781 7,632 9,781 8,042 70,550 70,600 10,441 7,992 10,441 8,702 73,550 73,600 11,101 8,352 11,101 9,362
67,600 67,650 9,792 7,638 9,792 8,053 70,600 70,650 10,452 7,998 10,452 8,713 73,600 73,650 11,112 8,358 11,112 9,373
67,650 67,700 9,803 7,644 9,803 8,064 70,650 70,700 10,463 8,004 10,463 8,724 73,650 73,700 11,123 8,364 11,123 9,384
67,700 67,750 9,814 7,650 9,814 8,075 70,700 70,750 10,474 8,010 10,474 8,735 73,700 73,750 11,134 8,370 11,134 9,395
67,750 67,800 9,825 7,656 9,825 8,086 70,750 70,800 10,485 8,016 10,485 8,746 73,750 73,800 11,145 8,376 11,145 9,406
67,800 67,850 9,836 7,662 9,836 8,097 70,800 70,850 10,496 8,022 10,496 8,757 73,800 73,850 11,156 8,382 11,156 9,417
67,850 67,900 9,847 7,668 9,847 8,108 70,850 70,900 10,507 8,028 10,507 8,768 73,850 73,900 11,167 8,388 11,167 9,428
67,900 67,950 9,858 7,674 9,858 8,119 70,900 70,950 10,518 8,034 10,518 8,779 73,900 73,950 11,178 8,394 11,178 9,439
67,950 68,000 9,869 7,680 9,869 8,130 70,950 71,000 10,529 8,040 10,529 8,790 73,950 74,000 11,189 8,400 11,189 9,450
68,000 71,000 74,000
68,000 68,050 9,880 7,686 9,880 8,141 71,000 71,050 10,540 8,046 10,540 8,801 74,000 74,050 11,200 8,406 11,200 9,461
68,050 68,100 9,891 7,692 9,891 8,152 71,050 71,100 10,551 8,052 10,551 8,812 74,050 74,100 11,211 8,412 11,211 9,472
68,100 68,150 9,902 7,698 9,902 8,163 71,100 71,150 10,562 8,058 10,562 8,823 74,100 74,150 11,222 8,418 11,222 9,483
68,150 68,200 9,913 7,704 9,913 8,174 71,150 71,200 10,573 8,064 10,573 8,834 74,150 74,200 11,233 8,424 11,233 9,494
68,200 68,250 9,924 7,710 9,924 8,185 71,200 71,250 10,584 8,070 10,584 8,845 74,200 74,250 11,244 8,430 11,244 9,505
68,250 68,300 9,935 7,716 9,935 8,196 71,250 71,300 10,595 8,076 10,595 8,856 74,250 74,300 11,255 8,436 11,255 9,516
68,300 68,350 9,946 7,722 9,946 8,207 71,300 71,350 10,606 8,082 10,606 8,867 74,300 74,350 11,266 8,442 11,266 9,527
68,350 68,400 9,957 7,728 9,957 8,218 71,350 71,400 10,617 8,088 10,617 8,878 74,350 74,400 11,277 8,448 11,277 9,538
68,400 68,450 9,968 7,734 9,968 8,229 71,400 71,450 10,628 8,094 10,628 8,889 74,400 74,450 11,288 8,454 11,288 9,549
68,450 68,500 9,979 7,740 9,979 8,240 71,450 71,500 10,639 8,100 10,639 8,900 74,450 74,500 11,299 8,460 11,299 9,560
68,500 68,550 9,990 7,746 9,990 8,251 71,500 71,550 10,650 8,106 10,650 8,911 74,500 74,550 11,310 8,466 11,310 9,571
68,550 68,600 10,001 7,752 10,001 8,262 71,550 71,600 10,661 8,112 10,661 8,922 74,550 74,600 11,321 8,472 11,321 9,582
68,600 68,650 10,012 7,758 10,012 8,273 71,600 71,650 10,672 8,118 10,672 8,933 74,600 74,650 11,332 8,478 11,332 9,593
68,650 68,700 10,023 7,764 10,023 8,284 71,650 71,700 10,683 8,124 10,683 8,944 74,650 74,700 11,343 8,484 11,343 9,604
68,700 68,750 10,034 7,770 10,034 8,295 71,700 71,750 10,694 8,130 10,694 8,955 74,700 74,750 11,354 8,490 11,354 9,615
68,750 68,800 10,045 7,776 10,045 8,306 71,750 71,800 10,705 8,136 10,705 8,966 74,750 74,800 11,365 8,496 11,365 9,626
68,800 68,850 10,056 7,782 10,056 8,317 71,800 71,850 10,716 8,142 10,716 8,977 74,800 74,850 11,376 8,502 11,376 9,637
68,850 68,900 10,067 7,788 10,067 8,328 71,850 71,900 10,727 8,148 10,727 8,988 74,850 74,900 11,387 8,508 11,387 9,648
68,900 68,950 10,078 7,794 10,078 8,339 71,900 71,950 10,738 8,154 10,738 8,999 74,900 74,950 11,398 8,514 11,398 9,659
68,950 69,000 10,089 7,800 10,089 8,350 71,950 72,000 10,749 8,160 10,749 9,010 74,950 75,000 11,409 8,520 11,409 9,670
(Continued)
* This column must also be used by a qualifying surviving spouse.
10 Publication 1040 (2025)
2025 Tax Table — Continued
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
75,000 78,000 81,000
75,000 75,050 11,420 8,526 11,420 9,681 78,000 78,050 12,080 8,886 12,080 10,341 81,000 81,050 12,740 9,246 12,740 11,001
75,050 75,100 11,431 8,532 11,431 9,692 78,050 78,100 12,091 8,892 12,091 10,352 81,050 81,100 12,751 9,252 12,751 11,012
75,100 75,150 11,442 8,538 11,442 9,703 78,100 78,150 12,102 8,898 12,102 10,363 81,100 81,150 12,762 9,258 12,762 11,023
75,150 75,200 11,453 8,544 11,453 9,714 78,150 78,200 12,113 8,904 12,113 10,374 81,150 81,200 12,773 9,264 12,773 11,034
75,200 75,250 11,464 8,550 11,464 9,725 78,200 78,250 12,124 8,910 12,124 10,385 81,200 81,250 12,784 9,270 12,784 11,045
75,250 75,300 11,475 8,556 11,475 9,736 78,250 78,300 12,135 8,916 12,135 10,396 81,250 81,300 12,795 9,276 12,795 11,056
75,300 75,350 11,486 8,562 11,486 9,747 78,300 78,350 12,146 8,922 12,146 10,407 81,300 81,350 12,806 9,282 12,806 11,067
75,350 75,400 11,497 8,568 11,497 9,758 78,350 78,400 12,157 8,928 12,157 10,418 81,350 81,400 12,817 9,288 12,817 11,078
75,400 75,450 11,508 8,574 11,508 9,769 78,400 78,450 12,168 8,934 12,168 10,429 81,400 81,450 12,828 9,294 12,828 11,089
75,450 75,500 11,519 8,580 11,519 9,780 78,450 78,500 12,179 8,940 12,179 10,440 81,450 81,500 12,839 9,300 12,839 11,100
75,500 75,550 11,530 8,586 11,530 9,791 78,500 78,550 12,190 8,946 12,190 10,451 81,500 81,550 12,850 9,306 12,850 11,111
75,550 75,600 11,541 8,592 11,541 9,802 78,550 78,600 12,201 8,952 12,201 10,462 81,550 81,600 12,861 9,312 12,861 11,122
75,600 75,650 11,552 8,598 11,552 9,813 78,600 78,650 12,212 8,958 12,212 10,473 81,600 81,650 12,872 9,318 12,872 11,133
75,650 75,700 11,563 8,604 11,563 9,824 78,650 78,700 12,223 8,964 12,223 10,484 81,650 81,700 12,883 9,324 12,883 11,144
75,700 75,750 11,574 8,610 11,574 9,835 78,700 78,750 12,234 8,970 12,234 10,495 81,700 81,750 12,894 9,330 12,894 11,155
75,750 75,800 11,585 8,616 11,585 9,846 78,750 78,800 12,245 8,976 12,245 10,506 81,750 81,800 12,905 9,336 12,905 11,166
75,800 75,850 11,596 8,622 11,596 9,857 78,800 78,850 12,256 8,982 12,256 10,517 81,800 81,850 12,916 9,342 12,916 11,177
75,850 75,900 11,607 8,628 11,607 9,868 78,850 78,900 12,267 8,988 12,267 10,528 81,850 81,900 12,927 9,348 12,927 11,188
75,900 75,950 11,618 8,634 11,618 9,879 78,900 78,950 12,278 8,994 12,278 10,539 81,900 81,950 12,938 9,354 12,938 11,199
75,950 76,000 11,629 8,640 11,629 9,890 78,950 79,000 12,289 9,000 12,289 10,550 81,950 82,000 12,949 9,360 12,949 11,210
76,000 79,000 82,000
76,000 76,050 11,640 8,646 11,640 9,901 79,000 79,050 12,300 9,006 12,300 10,561 82,000 82,050 12,960 9,366 12,960 11,221
76,050 76,100 11,651 8,652 11,651 9,912 79,050 79,100 12,311 9,012 12,311 10,572 82,050 82,100 12,971 9,372 12,971 11,232
76,100 76,150 11,662 8,658 11,662 9,923 79,100 79,150 12,322 9,018 12,322 10,583 82,100 82,150 12,982 9,378 12,982 11,243
76,150 76,200 11,673 8,664 11,673 9,934 79,150 79,200 12,333 9,024 12,333 10,594 82,150 82,200 12,993 9,384 12,993 11,254
76,200 76,250 11,684 8,670 11,684 9,945 79,200 79,250 12,344 9,030 12,344 10,605 82,200 82,250 13,004 9,390 13,004 11,265
76,250 76,300 11,695 8,676 11,695 9,956 79,250 79,300 12,355 9,036 12,355 10,616 82,250 82,300 13,015 9,396 13,015 11,276
76,300 76,350 11,706 8,682 11,706 9,967 79,300 79,350 12,366 9,042 12,366 10,627 82,300 82,350 13,026 9,402 13,026 11,287
76,350 76,400 11,717 8,688 11,717 9,978 79,350 79,400 12,377 9,048 12,377 10,638 82,350 82,400 13,037 9,408 13,037 11,298
76,400 76,450 11,728 8,694 11,728 9,989 79,400 79,450 12,388 9,054 12,388 10,649 82,400 82,450 13,048 9,414 13,048 11,309
76,450 76,500 11,739 8,700 11,739 10,000 79,450 79,500 12,399 9,060 12,399 10,660 82,450 82,500 13,059 9,420 13,059 11,320
76,500 76,550 11,750 8,706 11,750 10,011 79,500 79,550 12,410 9,066 12,410 10,671 82,500 82,550 13,070 9,426 13,070 11,331
76,550 76,600 11,761 8,712 11,761 10,022 79,550 79,600 12,421 9,072 12,421 10,682 82,550 82,600 13,081 9,432 13,081 11,342
76,600 76,650 11,772 8,718 11,772 10,033 79,600 79,650 12,432 9,078 12,432 10,693 82,600 82,650 13,092 9,438 13,092 11,353
76,650 76,700 11,783 8,724 11,783 10,044 79,650 79,700 12,443 9,084 12,443 10,704 82,650 82,700 13,103 9,444 13,103 11,364
76,700 76,750 11,794 8,730 11,794 10,055 79,700 79,750 12,454 9,090 12,454 10,715 82,700 82,750 13,114 9,450 13,114 11,375
76,750 76,800 11,805 8,736 11,805 10,066 79,750 79,800 12,465 9,096 12,465 10,726 82,750 82,800 13,125 9,456 13,125 11,386
76,800 76,850 11,816 8,742 11,816 10,077 79,800 79,850 12,476 9,102 12,476 10,737 82,800 82,850 13,136 9,462 13,136 11,397
76,850 76,900 11,827 8,748 11,827 10,088 79,850 79,900 12,487 9,108 12,487 10,748 82,850 82,900 13,147 9,468 13,147 11,408
76,900 76,950 11,838 8,754 11,838 10,099 79,900 79,950 12,498 9,114 12,498 10,759 82,900 82,950 13,158 9,474 13,158 11,419
76,950 77,000 11,849 8,760 11,849 10,110 79,950 80,000 12,509 9,120 12,509 10,770 82,950 83,000 13,169 9,480 13,169 11,430
77,000 80,000 83,000
77,000 77,050 11,860 8,766 11,860 10,121 80,000 80,050 12,520 9,126 12,520 10,781 83,000 83,050 13,180 9,486 13,180 11,441
77,050 77,100 11,871 8,772 11,871 10,132 80,050 80,100 12,531 9,132 12,531 10,792 83,050 83,100 13,191 9,492 13,191 11,452
77,100 77,150 11,882 8,778 11,882 10,143 80,100 80,150 12,542 9,138 12,542 10,803 83,100 83,150 13,202 9,498 13,202 11,463
77,150 77,200 11,893 8,784 11,893 10,154 80,150 80,200 12,553 9,144 12,553 10,814 83,150 83,200 13,213 9,504 13,213 11,474
77,200 77,250 11,904 8,790 11,904 10,165 80,200 80,250 12,564 9,150 12,564 10,825 83,200 83,250 13,224 9,510 13,224 11,485
77,250 77,300 11,915 8,796 11,915 10,176 80,250 80,300 12,575 9,156 12,575 10,836 83,250 83,300 13,235 9,516 13,235 11,496
77,300 77,350 11,926 8,802 11,926 10,187 80,300 80,350 12,586 9,162 12,586 10,847 83,300 83,350 13,246 9,522 13,246 11,507
77,350 77,400 11,937 8,808 11,937 10,198 80,350 80,400 12,597 9,168 12,597 10,858 83,350 83,400 13,257 9,528 13,257 11,518
77,400 77,450 11,948 8,814 11,948 10,209 80,400 80,450 12,608 9,174 12,608 10,869 83,400 83,450 13,268 9,534 13,268 11,529
77,450 77,500 11,959 8,820 11,959 10,220 80,450 80,500 12,619 9,180 12,619 10,880 83,450 83,500 13,279 9,540 13,279 11,540
77,500 77,550 11,970 8,826 11,970 10,231 80,500 80,550 12,630 9,186 12,630 10,891 83,500 83,550 13,290 9,546 13,290 11,551
77,550 77,600 11,981 8,832 11,981 10,242 80,550 80,600 12,641 9,192 12,641 10,902 83,550 83,600 13,301 9,552 13,301 11,562
77,600 77,650 11,992 8,838 11,992 10,253 80,600 80,650 12,652 9,198 12,652 10,913 83,600 83,650 13,312 9,558 13,312 11,573
77,650 77,700 12,003 8,844 12,003 10,264 80,650 80,700 12,663 9,204 12,663 10,924 83,650 83,700 13,323 9,564 13,323 11,584
77,700 77,750 12,014 8,850 12,014 10,275 80,700 80,750 12,674 9,210 12,674 10,935 83,700 83,750 13,334 9,570 13,334 11,595
77,750 77,800 12,025 8,856 12,025 10,286 80,750 80,800 12,685 9,216 12,685 10,946 83,750 83,800 13,345 9,576 13,345 11,606
77,800 77,850 12,036 8,862 12,036 10,297 80,800 80,850 12,696 9,222 12,696 10,957 83,800 83,850 13,356 9,582 13,356 11,617
77,850 77,900 12,047 8,868 12,047 10,308 80,850 80,900 12,707 9,228 12,707 10,968 83,850 83,900 13,367 9,588 13,367 11,628
77,900 77,950 12,058 8,874 12,058 10,319 80,900 80,950 12,718 9,234 12,718 10,979 83,900 83,950 13,378 9,594 13,378 11,639
77,950 78,000 12,069 8,880 12,069 10,330 80,950 81,000 12,729 9,240 12,729 10,990 83,950 84,000 13,389 9,600 13,389 11,650
(Continued)
* This column must also be used by a qualifying surviving spouse.
Publication 1040 (2025) 11
2025 Tax Table — Continued
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
84,000 87,000 90,000
84,000 84,050 13,400 9,606 13,400 11,661 87,000 87,050 14,060 9,966 14,060 12,321 90,000 90,050 14,720 10,326 14,720 12,981
84,050 84,100 13,411 9,612 13,411 11,672 87,050 87,100 14,071 9,972 14,071 12,332 90,050 90,100 14,731 10,332 14,731 12,992
84,100 84,150 13,422 9,618 13,422 11,683 87,100 87,150 14,082 9,978 14,082 12,343 90,100 90,150 14,742 10,338 14,742 13,003
84,150 84,200 13,433 9,624 13,433 11,694 87,150 87,200 14,093 9,984 14,093 12,354 90,150 90,200 14,753 10,344 14,753 13,014
84,200 84,250 13,444 9,630 13,444 11,705 87,200 87,250 14,104 9,990 14,104 12,365 90,200 90,250 14,764 10,350 14,764 13,025
84,250 84,300 13,455 9,636 13,455 11,716 87,250 87,300 14,115 9,996 14,115 12,376 90,250 90,300 14,775 10,356 14,775 13,036
84,300 84,350 13,466 9,642 13,466 11,727 87,300 87,350 14,126 10,002 14,126 12,387 90,300 90,350 14,786 10,362 14,786 13,047
84,350 84,400 13,477 9,648 13,477 11,738 87,350 87,400 14,137 10,008 14,137 12,398 90,350 90,400 14,797 10,368 14,797 13,058
84,400 84,450 13,488 9,654 13,488 11,749 87,400 87,450 14,148 10,014 14,148 12,409 90,400 90,450 14,808 10,374 14,808 13,069
84,450 84,500 13,499 9,660 13,499 11,760 87,450 87,500 14,159 10,020 14,159 12,420 90,450 90,500 14,819 10,380 14,819 13,080
84,500 84,550 13,510 9,666 13,510 11,771 87,500 87,550 14,170 10,026 14,170 12,431 90,500 90,550 14,830 10,386 14,830 13,091
84,550 84,600 13,521 9,672 13,521 11,782 87,550 87,600 14,181 10,032 14,181 12,442 90,550 90,600 14,841 10,392 14,841 13,102
84,600 84,650 13,532 9,678 13,532 11,793 87,600 87,650 14,192 10,038 14,192 12,453 90,600 90,650 14,852 10,398 14,852 13,113
84,650 84,700 13,543 9,684 13,543 11,804 87,650 87,700 14,203 10,044 14,203 12,464 90,650 90,700 14,863 10,404 14,863 13,124
84,700 84,750 13,554 9,690 13,554 11,815 87,700 87,750 14,214 10,050 14,214 12,475 90,700 90,750 14,874 10,410 14,874 13,135
84,750 84,800 13,565 9,696 13,565 11,826 87,750 87,800 14,225 10,056 14,225 12,486 90,750 90,800 14,885 10,416 14,885 13,146
84,800 84,850 13,576 9,702 13,576 11,837 87,800 87,850 14,236 10,062 14,236 12,497 90,800 90,850 14,896 10,422 14,896 13,157
84,850 84,900 13,587 9,708 13,587 11,848 87,850 87,900 14,247 10,068 14,247 12,508 90,850 90,900 14,907 10,428 14,907 13,168
84,900 84,950 13,598 9,714 13,598 11,859 87,900 87,950 14,258 10,074 14,258 12,519 90,900 90,950 14,918 10,434 14,918 13,179
84,950 85,000 13,609 9,720 13,609 11,870 87,950 88,000 14,269 10,080 14,269 12,530 90,950 91,000 14,929 10,440 14,929 13,190
85,000 88,000 91,000
85,000 85,050 13,620 9,726 13,620 11,881 88,000 88,050 14,280 10,086 14,280 12,541 91,000 91,050 14,940 10,446 14,940 13,201
85,050 85,100 13,631 9,732 13,631 11,892 88,050 88,100 14,291 10,092 14,291 12,552 91,050 91,100 14,951 10,452 14,951 13,212
85,100 85,150 13,642 9,738 13,642 11,903 88,100 88,150 14,302 10,098 14,302 12,563 91,100 91,150 14,962 10,458 14,962 13,223
85,150 85,200 13,653 9,744 13,653 11,914 88,150 88,200 14,313 10,104 14,313 12,574 91,150 91,200 14,973 10,464 14,973 13,234
85,200 85,250 13,664 9,750 13,664 11,925 88,200 88,250 14,324 10,110 14,324 12,585 91,200 91,250 14,984 10,470 14,984 13,245
85,250 85,300 13,675 9,756 13,675 11,936 88,250 88,300 14,335 10,116 14,335 12,596 91,250 91,300 14,995 10,476 14,995 13,256
85,300 85,350 13,686 9,762 13,686 11,947 88,300 88,350 14,346 10,122 14,346 12,607 91,300 91,350 15,006 10,482 15,006 13,267
85,350 85,400 13,697 9,768 13,697 11,958 88,350 88,400 14,357 10,128 14,357 12,618 91,350 91,400 15,017 10,488 15,017 13,278
85,400 85,450 13,708 9,774 13,708 11,969 88,400 88,450 14,368 10,134 14,368 12,629 91,400 91,450 15,028 10,494 15,028 13,289
85,450 85,500 13,719 9,780 13,719 11,980 88,450 88,500 14,379 10,140 14,379 12,640 91,450 91,500 15,039 10,500 15,039 13,300
85,500 85,550 13,730 9,786 13,730 11,991 88,500 88,550 14,390 10,146 14,390 12,651 91,500 91,550 15,050 10,506 15,050 13,311
85,550 85,600 13,741 9,792 13,741 12,002 88,550 88,600 14,401 10,152 14,401 12,662 91,550 91,600 15,061 10,512 15,061 13,322
85,600 85,650 13,752 9,798 13,752 12,013 88,600 88,650 14,412 10,158 14,412 12,673 91,600 91,650 15,072 10,518 15,072 13,333
85,650 85,700 13,763 9,804 13,763 12,024 88,650 88,700 14,423 10,164 14,423 12,684 91,650 91,700 15,083 10,524 15,083 13,344
85,700 85,750 13,774 9,810 13,774 12,035 88,700 88,750 14,434 10,170 14,434 12,695 91,700 91,750 15,094 10,530 15,094 13,355
85,750 85,800 13,785 9,816 13,785 12,046 88,750 88,800 14,445 10,176 14,445 12,706 91,750 91,800 15,105 10,536 15,105 13,366
85,800 85,850 13,796 9,822 13,796 12,057 88,800 88,850 14,456 10,182 14,456 12,717 91,800 91,850 15,116 10,542 15,116 13,377
85,850 85,900 13,807 9,828 13,807 12,068 88,850 88,900 14,467 10,188 14,467 12,728 91,850 91,900 15,127 10,548 15,127 13,388
85,900 85,950 13,818 9,834 13,818 12,079 88,900 88,950 14,478 10,194 14,478 12,739 91,900 91,950 15,138 10,554 15,138 13,399
85,950 86,000 13,829 9,840 13,829 12,090 88,950 89,000 14,489 10,200 14,489 12,750 91,950 92,000 15,149 10,560 15,149 13,410
86,000 89,000 92,000
86,000 86,050 13,840 9,846 13,840 12,101 89,000 89,050 14,500 10,206 14,500 12,761 92,000 92,050 15,160 10,566 15,160 13,421
86,050 86,100 13,851 9,852 13,851 12,112 89,050 89,100 14,511 10,212 14,511 12,772 92,050 92,100 15,171 10,572 15,171 13,432
86,100 86,150 13,862 9,858 13,862 12,123 89,100 89,150 14,522 10,218 14,522 12,783 92,100 92,150 15,182 10,578 15,182 13,443
86,150 86,200 13,873 9,864 13,873 12,134 89,150 89,200 14,533 10,224 14,533 12,794 92,150 92,200 15,193 10,584 15,193 13,454
86,200 86,250 13,884 9,870 13,884 12,145 89,200 89,250 14,544 10,230 14,544 12,805 92,200 92,250 15,204 10,590 15,204 13,465
86,250 86,300 13,895 9,876 13,895 12,156 89,250 89,300 14,555 10,236 14,555 12,816 92,250 92,300 15,215 10,596 15,215 13,476
86,300 86,350 13,906 9,882 13,906 12,167 89,300 89,350 14,566 10,242 14,566 12,827 92,300 92,350 15,226 10,602 15,226 13,487
86,350 86,400 13,917 9,888 13,917 12,178 89,350 89,400 14,577 10,248 14,577 12,838 92,350 92,400 15,237 10,608 15,237 13,498
86,400 86,450 13,928 9,894 13,928 12,189 89,400 89,450 14,588 10,254 14,588 12,849 92,400 92,450 15,248 10,614 15,248 13,509
86,450 86,500 13,939 9,900 13,939 12,200 89,450 89,500 14,599 10,260 14,599 12,860 92,450 92,500 15,259 10,620 15,259 13,520
86,500 86,550 13,950 9,906 13,950 12,211 89,500 89,550 14,610 10,266 14,610 12,871 92,500 92,550 15,270 10,626 15,270 13,531
86,550 86,600 13,961 9,912 13,961 12,222 89,550 89,600 14,621 10,272 14,621 12,882 92,550 92,600 15,281 10,632 15,281 13,542
86,600 86,650 13,972 9,918 13,972 12,233 89,600 89,650 14,632 10,278 14,632 12,893 92,600 92,650 15,292 10,638 15,292 13,553
86,650 86,700 13,983 9,924 13,983 12,244 89,650 89,700 14,643 10,284 14,643 12,904 92,650 92,700 15,303 10,644 15,303 13,564
86,700 86,750 13,994 9,930 13,994 12,255 89,700 89,750 14,654 10,290 14,654 12,915 92,700 92,750 15,314 10,650 15,314 13,575
86,750 86,800 14,005 9,936 14,005 12,266 89,750 89,800 14,665 10,296 14,665 12,926 92,750 92,800 15,325 10,656 15,325 13,586
86,800 86,850 14,016 9,942 14,016 12,277 89,800 89,850 14,676 10,302 14,676 12,937 92,800 92,850 15,336 10,662 15,336 13,597
86,850 86,900 14,027 9,948 14,027 12,288 89,850 89,900 14,687 10,308 14,687 12,948 92,850 92,900 15,347 10,668 15,347 13,608
86,900 86,950 14,038 9,954 14,038 12,299 89,900 89,950 14,698 10,314 14,698 12,959 92,900 92,950 15,358 10,674 15,358 13,619
86,950 87,000 14,049 9,960 14,049 12,310 89,950 90,000 14,709 10,320 14,709 12,970 92,950 93,000 15,369 10,680 15,369 13,630
(Continued)
* This column must also be used by a qualifying surviving spouse.
12 Publication 1040 (2025)
2025 Tax Table — Continued
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is— Your tax is— Your tax is—
93,000 96,000 99,000
93,000 93,050 15,380 10,686 15,380 13,641 96,000 96,050 16,040 11,046 16,040 14,301 99,000 99,050 16,700 11,614 16,700 14,961
93,050 93,100 15,391 10,692 15,391 13,652 96,050 96,100 16,051 11,052 16,051 14,312 99,050 99,100 16,711 11,625 16,711 14,972
93,100 93,150 15,402 10,698 15,402 13,663 96,100 96,150 16,062 11,058 16,062 14,323 99,100 99,150 16,722 11,636 16,722 14,983
93,150 93,200 15,413 10,704 15,413 13,674 96,150 96,200 16,073 11,064 16,073 14,334 99,150 99,200 16,733 11,647 16,733 14,994
93,200 93,250 15,424 10,710 15,424 13,685 96,200 96,250 16,084 11,070 16,084 14,345 99,200 99,250 16,744 11,658 16,744 15,005
93,250 93,300 15,435 10,716 15,435 13,696 96,250 96,300 16,095 11,076 16,095 14,356 99,250 99,300 16,755 11,669 16,755 15,016
93,300 93,350 15,446 10,722 15,446 13,707 96,300 96,350 16,106 11,082 16,106 14,367 99,300 99,350 16,766 11,680 16,766 15,027
93,350 93,400 15,457 10,728 15,457 13,718 96,350 96,400 16,117 11,088 16,117 14,378 99,350 99,400 16,777 11,691 16,777 15,038
93,400 93,450 15,468 10,734 15,468 13,729 96,400 96,450 16,128 11,094 16,128 14,389 99,400 99,450 16,788 11,702 16,788 15,049
93,450 93,500 15,479 10,740 15,479 13,740 96,450 96,500 16,139 11,100 16,139 14,400 99,450 99,500 16,799 11,713 16,799 15,060
93,500 93,550 15,490 10,746 15,490 13,751 96,500 96,550 16,150 11,106 16,150 14,411 99,500 99,550 16,810 11,724 16,810 15,071
93,550 93,600 15,501 10,752 15,501 13,762 96,550 96,600 16,161 11,112 16,161 14,422 99,550 99,600 16,821 11,735 16,821 15,082
93,600 93,650 15,512 10,758 15,512 13,773 96,600 96,650 16,172 11,118 16,172 14,433 99,600 99,650 16,832 11,746 16,832 15,093
93,650 93,700 15,523 10,764 15,523 13,784 96,650 96,700 16,183 11,124 16,183 14,444 99,650 99,700 16,843 11,757 16,843 15,104
93,700 93,750 15,534 10,770 15,534 13,795 96,700 96,750 16,194 11,130 16,194 14,455 99,700 99,750 16,854 11,768 16,854 15,115
93,750 93,800 15,545 10,776 15,545 13,806 96,750 96,800 16,205 11,136 16,205 14,466 99,750 99,800 16,865 11,779 16,865 15,126
93,800 93,850 15,556 10,782 15,556 13,817 96,800 96,850 16,216 11,142 16,216 14,477 99,800 99,850 16,876 11,790 16,876 15,137
93,850 93,900 15,567 10,788 15,567 13,828 96,850 96,900 16,227 11,148 16,227 14,488 99,850 99,900 16,887 11,801 16,887 15,148
93,900 93,950 15,578 10,794 15,578 13,839 96,900 96,950 16,238 11,154 16,238 14,499 99,900 99,950 16,898 11,812 16,898 15,159
93,950 94,000 15,589 10,800 15,589 13,850 96,950 97,000 16,249 11,163 16,249 14,510 99,950 100,000 16,909 11,823 16,909 15,170
94,000 97,000
94,000 94,050 15,600 10,806 15,600 13,861 97,000 97,050 16,260 11,174 16,260 14,521 $100,000
94,050 94,100 15,611 10,812 15,611 13,872 97,050 97,100 16,271 11,185 16,271 14,532 or over
94,100 94,150 15,622 10,818 15,622 13,883 97,100 97,150 16,282 11,196 16,282 14,543 use the Tax
94,150 94,200 15,633 10,824 15,633 13,894 97,150 97,200 16,293 11,207 16,293 14,554 Computation
94,200 94,250 15,644 10,830 15,644 13,905 97,200 97,250 16,304 11,218 16,304 14,565 Worksheet
94,250 94,300 15,655 10,836 15,655 13,916 97,250 97,300 16,315 11,229 16,315 14,576
94,300 94,350 15,666 10,842 15,666 13,927 97,300 97,350 16,326 11,240 16,326 14,587
94,350 94,400 15,677 10,848 15,677 13,938 97,350 97,400 16,337 11,251 16,337 14,598
94,400 94,450 15,688 10,854 15,688 13,949 97,400 97,450 16,348 11,262 16,348 14,609
94,450 94,500 15,699 10,860 15,699 13,960 97,450 97,500 16,359 11,273 16,359 14,620
94,500 94,550 15,710 10,866 15,710 13,971 97,500 97,550 16,370 11,284 16,370 14,631
94,550 94,600 15,721 10,872 15,721 13,982 97,550 97,600 16,381 11,295 16,381 14,642
94,600 94,650 15,732 10,878 15,732 13,993 97,600 97,650 16,392 11,306 16,392 14,653
94,650 94,700 15,743 10,884 15,743 14,004 97,650 97,700 16,403 11,317 16,403 14,664
94,700 94,750 15,754 10,890 15,754 14,015 97,700 97,750 16,414 11,328 16,414 14,675
94,750 94,800 15,765 10,896 15,765 14,026 97,750 97,800 16,425 11,339 16,425 14,686
94,800 94,850 15,776 10,902 15,776 14,037 97,800 97,850 16,436 11,350 16,436 14,697
94,850 94,900 15,787 10,908 15,787 14,048 97,850 97,900 16,447 11,361 16,447 14,708
94,900 94,950 15,798 10,914 15,798 14,059 97,900 97,950 16,458 11,372 16,458 14,719
94,950 95,000 15,809 10,920 15,809 14,070 97,950 98,000 16,469 11,383 16,469 14,730
95,000 98,000
95,000 95,050 15,820 10,926 15,820 14,081 98,000 98,050 16,480 11,394 16,480 14,741
95,050 95,100 15,831 10,932 15,831 14,092 98,050 98,100 16,491 11,405 16,491 14,752
95,100 95,150 15,842 10,938 15,842 14,103 98,100 98,150 16,502 11,416 16,502 14,763
95,150 95,200 15,853 10,944 15,853 14,114 98,150 98,200 16,513 11,427 16,513 14,774
95,200 95,250 15,864 10,950 15,864 14,125 98,200 98,250 16,524 11,438 16,524 14,785
95,250 95,300 15,875 10,956 15,875 14,136 98,250 98,300 16,535 11,449 16,535 14,796
95,300 95,350 15,886 10,962 15,886 14,147 98,300 98,350 16,546 11,460 16,546 14,807
95,350 95,400 15,897 10,968 15,897 14,158 98,350 98,400 16,557 11,471 16,557 14,818
95,400 95,450 15,908 10,974 15,908 14,169 98,400 98,450 16,568 11,482 16,568 14,829
95,450 95,500 15,919 10,980 15,919 14,180 98,450 98,500 16,579 11,493 16,579 14,840
95,500 95,550 15,930 10,986 15,930 14,191 98,500 98,550 16,590 11,504 16,590 14,851
95,550 95,600 15,941 10,992 15,941 14,202 98,550 98,600 16,601 11,515 16,601 14,862
95,600 95,650 15,952 10,998 15,952 14,213 98,600 98,650 16,612 11,526 16,612 14,873
95,650 95,700 15,963 11,004 15,963 14,224 98,650 98,700 16,623 11,537 16,623 14,884
95,700 95,750 15,974 11,010 15,974 14,235 98,700 98,750 16,634 11,548 16,634 14,895
95,750 95,800 15,985 11,016 15,985 14,246 98,750 98,800 16,645 11,559 16,645 14,906
95,800 95,850 15,996 11,022 15,996 14,257 98,800 98,850 16,656 11,570 16,656 14,917
95,850 95,900 16,007 11,028 16,007 14,268 98,850 98,900 16,667 11,581 16,667 14,928
95,900 95,950 16,018 11,034 16,018 14,279 98,900 98,950 16,678 11,592 16,678 14,939
95,950 96,000 16,029 11,040 16,029 14,290 98,950 99,000 16,689 11,603 16,689 14,950
* This column must also be used by a qualifying surviving spouse.
Publication 1040 (2025) 13
2025 Tax Computation Worksheet—Line 16
See Line 16 in the Instructions for Form 1040 to see if you must use the worksheet below to figure your tax.
!
CAUTION
Note. If you’re required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified
Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax
Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you’re looking up. Enter the
result on the appropriate line of the form or worksheet that you’re completing.
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Tax.
Subtract (d) from (c).
(a) (b) (c) (d) Enter the result here and
Taxable income. Enter the amount from Multiplication Multiply Subtraction on Form 1040 or
If line 15 is— line 15. amount. (a) by (b). amount. 1040-SR, line 16.
At least $100,000 but not over $103,350 $ × 22% (0.22) $ $ 5,086.00 $
Over $103,350 but not over $197,300 $ × 24% (0.24) $ $ 7,153.00 $
Over $197,300 but not over $250,525 $ × 32% (0.32) $ $ 22,937.00 $
Over $250,525 but not over $626,350 $ × 35% (0.35) $ $ 30,452.75 $
Over $626,350 $ × 37% (0.37) $ $ 42,979.75 $
Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. Complete the row below
that applies to you.
Tax.
Subtract (d) from (c).
(a) (b) (c) Enter the result here and
Taxable income. Enter the amount Multiplication Multiply (d) on Form 1040 or
If line 15 is— from line 15. amount. (a) by (b). Subtraction amount. 1040-SR, line 16.
At least $100,000 but not over $206,700 $ × 22% (0.22) $ $ 10,172.00 $
Over $206,700 but not over $394,600 $ × 24% (0.24) $ $ 14,306.00 $
Over $394,600 but not over $501,050 $ × 32% (0.32) $ $ 45,874.00 $
Over $501,050 but not over $751,600 $ × 35% (0.35) $ $ 60,905.50 $
Over $751,600 $ × 37% (0.37) $ $ 75,937.50 $
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Tax.
Subtract (d) from (c).
(a) (b) (c) Enter the result here and
Taxable income. Enter the amount from Multiplication Multiply (d) on Form 1040 or
If line 15 is— line 15. amount. (a) by (b). Subtraction amount. 1040-SR, line 16.
At least $100,000 but not over $103,350 $ × 22% (0.22) $ $ 5,086.00 $
Over $103,350 but not over $197,300 $ × 24% (0.24) $ $ 7,153.00 $
Over $197,300 but not over $250,525 $ × 32% (0.32) $ $ 22,937.00 $
Over $250,525 but not over $375,800 $ × 35% (0.35) $ $ 30,452.75 $
Over $375,800 $ × 37% (0.37) $ $ 37,968.75 $
14 Publication 1040 (2025)
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Tax.
Subtract (d) from (c).
(a) (c) Enter the result here and
Taxable income. Enter the amount (b) Multiply (d) on Form 1040 or
If line 15 is— from line 15. Multiplication amount. (a) by (b). Subtraction amount. 1040-SR, line 16.
At least $100,000 but not over $103,350 $ × 22% (0.22) $ $ 6,825.00 $
Over $103,350 but not over $197,300 $ × 24% (0.24) $ $ 8,892.00 $
Over $197,300 but not over $250,500 $ × 32% (0.32) $ $ 24,676.00 $
Over $250,500 but not over $626,350 $ × 35% (0.35) $ $ 32,191.00 $
Over $626,350 $ × 37% (0.37) $ $ 44,718.00 $
Publication 1040 (2025) 15
2025 Earned Income Credit (EIC) And your filing status is—
Table If the amount you are
looking up from the
Single, head of household, or
qualifying surviving spouse and
Caution. This is not a tax table. worksheet is— the number of children you have is—
0 1 2 3
1. To find your credit, 2. Then, go to the column Example. If your filing
read down the “At least - that includes your filing status is single, you have But less
At least than Your credit is—
But less than” columns status and the number of one qualifying child who
and find the line that qualifying children you has a valid SSN, and the
2,400 2,450 186 825 970 1,091
includes the amount you have who have valid SSNs amount you are looking 2,450 2,500 189 842 990 1,114
were told to look up from as defined earlier. Enter up from your EIC
your EIC Worksheet. the credit from that column Worksheet is $2,455, you
on your EIC Worksheet. would enter $842.
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
1 50 2 9 10 11 2 9 10 11 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271
50 100 6 26 30 34 6 26 30 34 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294
100 150 10 43 50 56 10 43 50 56 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316
150 200 13 60 70 79 13 60 70 79 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339
200 250 17 77 90 101 17 77 90 101 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361
250 300 21 94 110 124 21 94 110 124 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384
300 350 25 111 130 146 25 111 130 146 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406
350 400 29 128 150 169 29 128 150 169 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429
400 450 33 145 170 191 33 145 170 191 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451
450 500 36 162 190 214 36 162 190 214 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474
500 550 40 179 210 236 40 179 210 236 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496
550 600 44 196 230 259 44 196 230 259 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519
600 650 48 213 250 281 48 213 250 281 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541
650 700 52 230 270 304 52 230 270 304 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564
700 750 55 247 290 326 55 247 290 326 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586
750 800 59 264 310 349 59 264 310 349 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609
800 850 63 281 330 371 63 281 330 371 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631
850 900 67 298 350 394 67 298 350 394 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654
900 950 71 315 370 416 71 315 370 416 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676
950 1,000 75 332 390 439 75 332 390 439 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699
1,000 1,050 78 349 410 461 78 349 410 461 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721
1,050 1,100 82 366 430 484 82 366 430 484 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744
1,100 1,150 86 383 450 506 86 383 450 506 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766
1,150 1,200 90 400 470 529 90 400 470 529 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789
1,200 1,250 94 417 490 551 94 417 490 551 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811
1,250 1,300 98 434 510 574 98 434 510 574 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834
1,300 1,350 101 451 530 596 101 451 530 596 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856
1,350 1,400 105 468 550 619 105 468 550 619 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879
1,400 1,450 109 485 570 641 109 485 570 641 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901
1,450 1,500 113 502 590 664 113 502 590 664 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924
1,500 1,550 117 519 610 686 117 519 610 686 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946
1,550 1,600 120 536 630 709 120 536 630 709 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969
1,600 1,650 124 553 650 731 124 553 650 731 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991
1,650 1,700 128 570 670 754 128 570 670 754 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014
1,700 1,750 132 587 690 776 132 587 690 776 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036
1,750 1,800 136 604 710 799 136 604 710 799 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059
1,800 1,850 140 621 730 821 140 621 730 821 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081
1,850 1,900 143 638 750 844 143 638 750 844 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104
1,900 1,950 147 655 770 866 147 655 770 866 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126
1,950 2,000 151 672 790 889 151 672 790 889 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149
2,000 2,050 155 689 810 911 155 689 810 911 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171
2,050 2,100 159 706 830 934 159 706 830 934 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194
2,100 2,150 163 723 850 956 163 723 850 956 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216
2,150 2,200 166 740 870 979 166 740 870 979 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239
2,200 2,250 170 757 890 1,001 170 757 890 1,001 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261
2,250 2,300 174 774 910 1,024 174 774 910 1,024 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284
2,300 2,350 178 791 930 1,046 178 791 930 1,046 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306
2,350 2,400 182 808 950 1,069 182 808 950 1,069 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329
2,400 2,450 186 825 970 1,091 186 825 970 1,091 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351
2,450 2,500 189 842 990 1,114 189 842 990 1,114 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374
2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396
2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419
2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441
2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464
2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486
2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
(Continued)
16 Publication 1040 (2025)
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 8,800 8,850 649 3,001 3,530 3,971 649 3,001 3,530 3,971
5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 8,850 8,900 649 3,018 3,550 3,994 649 3,018 3,550 3,994
5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 8,900 8,950 649 3,035 3,570 4,016 649 3,035 3,570 4,016
5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 8,950 9,000 649 3,052 3,590 4,039 649 3,052 3,590 4,039
5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 9,000 9,050 649 3,069 3,610 4,061 649 3,069 3,610 4,061
5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 9,050 9,100 649 3,086 3,630 4,084 649 3,086 3,630 4,084
5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 9,100 9,150 649 3,103 3,650 4,106 649 3,103 3,650 4,106
5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 9,150 9,200 649 3,120 3,670 4,129 649 3,120 3,670 4,129
6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 9,200 9,250 649 3,137 3,690 4,151 649 3,137 3,690 4,151
6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 9,250 9,300 649 3,154 3,710 4,174 649 3,154 3,710 4,174
6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 9,300 9,350 649 3,171 3,730 4,196 649 3,171 3,730 4,196
6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 9,350 9,400 649 3,188 3,750 4,219 649 3,188 3,750 4,219
6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 9,400 9,450 649 3,205 3,770 4,241 649 3,205 3,770 4,241
6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 9,450 9,500 649 3,222 3,790 4,264 649 3,222 3,790 4,264
6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 9,500 9,550 649 3,239 3,810 4,286 649 3,239 3,810 4,286
6,350 6,400 488 2,168 2,550 2,869 488 2,168 2,550 2,869 9,550 9,600 649 3,256 3,830 4,309 649 3,256 3,830 4,309
6,400 6,450 492 2,185 2,570 2,891 492 2,185 2,570 2,891 9,600 9,650 649 3,273 3,850 4,331 649 3,273 3,850 4,331
6,450 6,500 495 2,202 2,590 2,914 495 2,202 2,590 2,914 9,650 9,700 649 3,290 3,870 4,354 649 3,290 3,870 4,354
6,500 6,550 499 2,219 2,610 2,936 499 2,219 2,610 2,936 9,700 9,750 649 3,307 3,890 4,376 649 3,307 3,890 4,376
6,550 6,600 503 2,236 2,630 2,959 503 2,236 2,630 2,959 9,750 9,800 649 3,324 3,910 4,399 649 3,324 3,910 4,399
6,600 6,650 507 2,253 2,650 2,981 507 2,253 2,650 2,981 9,800 9,850 649 3,341 3,930 4,421 649 3,341 3,930 4,421
6,650 6,700 511 2,270 2,670 3,004 511 2,270 2,670 3,004 9,850 9,900 649 3,358 3,950 4,444 649 3,358 3,950 4,444
6,700 6,750 514 2,287 2,690 3,026 514 2,287 2,690 3,026 9,900 9,950 649 3,375 3,970 4,466 649 3,375 3,970 4,466
6,750 6,800 518 2,304 2,710 3,049 518 2,304 2,710 3,049 9,950 10,000 649 3,392 3,990 4,489 649 3,392 3,990 4,489
6,800 6,850 522 2,321 2,730 3,071 522 2,321 2,730 3,071 10,000 10,050 649 3,409 4,010 4,511 649 3,409 4,010 4,511
6,850 6,900 526 2,338 2,750 3,094 526 2,338 2,750 3,094 10,050 10,100 649 3,426 4,030 4,534 649 3,426 4,030 4,534
6,900 6,950 530 2,355 2,770 3,116 530 2,355 2,770 3,116 10,100 10,150 649 3,443 4,050 4,556 649 3,443 4,050 4,556
6,950 7,000 534 2,372 2,790 3,139 534 2,372 2,790 3,139 10,150 10,200 649 3,460 4,070 4,579 649 3,460 4,070 4,579
7,000 7,050 537 2,389 2,810 3,161 537 2,389 2,810 3,161 10,200 10,250 649 3,477 4,090 4,601 649 3,477 4,090 4,601
7,050 7,100 541 2,406 2,830 3,184 541 2,406 2,830 3,184 10,250 10,300 649 3,494 4,110 4,624 649 3,494 4,110 4,624
7,100 7,150 545 2,423 2,850 3,206 545 2,423 2,850 3,206 10,300 10,350 649 3,511 4,130 4,646 649 3,511 4,130 4,646
7,150 7,200 549 2,440 2,870 3,229 549 2,440 2,870 3,229 10,350 10,400 649 3,528 4,150 4,669 649 3,528 4,150 4,669
7,200 7,250 553 2,457 2,890 3,251 553 2,457 2,890 3,251 10,400 10,450 649 3,545 4,170 4,691 649 3,545 4,170 4,691
7,250 7,300 557 2,474 2,910 3,274 557 2,474 2,910 3,274 10,450 10,500 649 3,562 4,190 4,714 649 3,562 4,190 4,714
7,300 7,350 560 2,491 2,930 3,296 560 2,491 2,930 3,296 10,500 10,550 649 3,579 4,210 4,736 649 3,579 4,210 4,736
7,350 7,400 564 2,508 2,950 3,319 564 2,508 2,950 3,319 10,550 10,600 649 3,596 4,230 4,759 649 3,596 4,230 4,759
7,400 7,450 568 2,525 2,970 3,341 568 2,525 2,970 3,341 10,600 10,650 649 3,613 4,250 4,781 649 3,613 4,250 4,781
7,450 7,500 572 2,542 2,990 3,364 572 2,542 2,990 3,364 10,650 10,700 645 3,630 4,270 4,804 649 3,630 4,270 4,804
7,500 7,550 576 2,559 3,010 3,386 576 2,559 3,010 3,386 10,700 10,750 641 3,647 4,290 4,826 649 3,647 4,290 4,826
7,550 7,600 579 2,576 3,030 3,409 579 2,576 3,030 3,409 10,750 10,800 637 3,664 4,310 4,849 649 3,664 4,310 4,849
7,600 7,650 583 2,593 3,050 3,431 583 2,593 3,050 3,431 10,800 10,850 633 3,681 4,330 4,871 649 3,681 4,330 4,871
7,650 7,700 587 2,610 3,070 3,454 587 2,610 3,070 3,454 10,850 10,900 629 3,698 4,350 4,894 649 3,698 4,350 4,894
7,700 7,750 591 2,627 3,090 3,476 591 2,627 3,090 3,476 10,900 10,950 626 3,715 4,370 4,916 649 3,715 4,370 4,916
7,750 7,800 595 2,644 3,110 3,499 595 2,644 3,110 3,499 10,950 11,000 622 3,732 4,390 4,939 649 3,732 4,390 4,939
7,800 7,850 599 2,661 3,130 3,521 599 2,661 3,130 3,521 11,000 11,050 618 3,749 4,410 4,961 649 3,749 4,410 4,961
7,850 7,900 602 2,678 3,150 3,544 602 2,678 3,150 3,544 11,050 11,100 614 3,766 4,430 4,984 649 3,766 4,430 4,984
7,900 7,950 606 2,695 3,170 3,566 606 2,695 3,170 3,566 11,100 11,150 610 3,783 4,450 5,006 649 3,783 4,450 5,006
7,950 8,000 610 2,712 3,190 3,589 610 2,712 3,190 3,589 11,150 11,200 607 3,800 4,470 5,029 649 3,800 4,470 5,029
8,000 8,050 614 2,729 3,210 3,611 614 2,729 3,210 3,611 11,200 11,250 603 3,817 4,490 5,051 649 3,817 4,490 5,051
8,050 8,100 618 2,746 3,230 3,634 618 2,746 3,230 3,634 11,250 11,300 599 3,834 4,510 5,074 649 3,834 4,510 5,074
8,100 8,150 622 2,763 3,250 3,656 622 2,763 3,250 3,656 11,300 11,350 595 3,851 4,530 5,096 649 3,851 4,530 5,096
8,150 8,200 625 2,780 3,270 3,679 625 2,780 3,270 3,679 11,350 11,400 591 3,868 4,550 5,119 649 3,868 4,550 5,119
8,200 8,250 629 2,797 3,290 3,701 629 2,797 3,290 3,701 11,400 11,450 587 3,885 4,570 5,141 649 3,885 4,570 5,141
8,250 8,300 633 2,814 3,310 3,724 633 2,814 3,310 3,724 11,450 11,500 584 3,902 4,590 5,164 649 3,902 4,590 5,164
8,300 8,350 637 2,831 3,330 3,746 637 2,831 3,330 3,746 11,500 11,550 580 3,919 4,610 5,186 649 3,919 4,610 5,186
8,350 8,400 641 2,848 3,350 3,769 641 2,848 3,350 3,769 11,550 11,600 576 3,936 4,630 5,209 649 3,936 4,630 5,209
8,400 8,450 645 2,865 3,370 3,791 645 2,865 3,370 3,791 11,600 11,650 572 3,953 4,650 5,231 649 3,953 4,650 5,231
8,450 8,500 649 2,882 3,390 3,814 649 2,882 3,390 3,814 11,650 11,700 568 3,970 4,670 5,254 649 3,970 4,670 5,254
8,500 8,550 649 2,899 3,410 3,836 649 2,899 3,410 3,836 11,700 11,750 564 3,987 4,690 5,276 649 3,987 4,690 5,276
8,550 8,600 649 2,916 3,430 3,859 649 2,916 3,430 3,859 11,750 11,800 561 4,004 4,710 5,299 649 4,004 4,710 5,299
8,600 8,650 649 2,933 3,450 3,881 649 2,933 3,450 3,881 11,800 11,850 557 4,021 4,730 5,321 649 4,021 4,730 5,321
8,650 8,700 649 2,950 3,470 3,904 649 2,950 3,470 3,904 11,850 11,900 553 4,038 4,750 5,344 649 4,038 4,750 5,344
8,700 8,750 649 2,967 3,490 3,926 649 2,967 3,490 3,926 11,900 11,950 549 4,055 4,770 5,366 649 4,055 4,770 5,366
8,750 8,800 649 2,984 3,510 3,949 649 2,984 3,510 3,949 11,950 12,000 545 4,072 4,790 5,389 649 4,072 4,790 5,389
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
(Continued)
Publication 1040 (2025) 17
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
12,000 12,050 542 4,089 4,810 5,411 649 4,089 4,810 5,411 15,200 15,250 297 4,328 6,090 6,851 649 4,328 6,090 6,851
12,050 12,100 538 4,106 4,830 5,434 649 4,106 4,830 5,434 15,250 15,300 293 4,328 6,110 6,874 649 4,328 6,110 6,874
12,100 12,150 534 4,123 4,850 5,456 649 4,123 4,850 5,456 15,300 15,350 289 4,328 6,130 6,896 649 4,328 6,130 6,896
12,150 12,200 530 4,140 4,870 5,479 649 4,140 4,870 5,479 15,350 15,400 285 4,328 6,150 6,919 649 4,328 6,150 6,919
12,200 12,250 526 4,157 4,890 5,501 649 4,157 4,890 5,501 15,400 15,450 281 4,328 6,170 6,941 649 4,328 6,170 6,941
12,250 12,300 522 4,174 4,910 5,524 649 4,174 4,910 5,524 15,450 15,500 278 4,328 6,190 6,964 649 4,328 6,190 6,964
12,300 12,350 519 4,191 4,930 5,546 649 4,191 4,930 5,546 15,500 15,550 274 4,328 6,210 6,986 649 4,328 6,210 6,986
12,350 12,400 515 4,208 4,950 5,569 649 4,208 4,950 5,569 15,550 15,600 270 4,328 6,230 7,009 649 4,328 6,230 7,009
12,400 12,450 511 4,225 4,970 5,591 649 4,225 4,970 5,591 15,600 15,650 266 4,328 6,250 7,031 649 4,328 6,250 7,031
12,450 12,500 507 4,242 4,990 5,614 649 4,242 4,990 5,614 15,650 15,700 262 4,328 6,270 7,054 649 4,328 6,270 7,054
12,500 12,550 503 4,259 5,010 5,636 649 4,259 5,010 5,636 15,700 15,750 258 4,328 6,290 7,076 649 4,328 6,290 7,076
12,550 12,600 499 4,276 5,030 5,659 649 4,276 5,030 5,659 15,750 15,800 255 4,328 6,310 7,099 649 4,328 6,310 7,099
12,600 12,650 496 4,293 5,050 5,681 649 4,293 5,050 5,681 15,800 15,850 251 4,328 6,330 7,121 649 4,328 6,330 7,121
12,650 12,700 492 4,310 5,070 5,704 649 4,310 5,070 5,704 15,850 15,900 247 4,328 6,350 7,144 649 4,328 6,350 7,144
12,700 12,750 488 4,328 5,090 5,726 649 4,328 5,090 5,726 15,900 15,950 243 4,328 6,370 7,166 649 4,328 6,370 7,166
12,750 12,800 484 4,328 5,110 5,749 649 4,328 5,110 5,749 15,950 16,000 239 4,328 6,390 7,189 649 4,328 6,390 7,189
12,800 12,850 480 4,328 5,130 5,771 649 4,328 5,130 5,771 16,000 16,050 236 4,328 6,410 7,211 649 4,328 6,410 7,211
12,850 12,900 476 4,328 5,150 5,794 649 4,328 5,150 5,794 16,050 16,100 232 4,328 6,430 7,234 649 4,328 6,430 7,234
12,900 12,950 473 4,328 5,170 5,816 649 4,328 5,170 5,816 16,100 16,150 228 4,328 6,450 7,256 649 4,328 6,450 7,256
12,950 13,000 469 4,328 5,190 5,839 649 4,328 5,190 5,839 16,150 16,200 224 4,328 6,470 7,279 649 4,328 6,470 7,279
13,000 13,050 465 4,328 5,210 5,861 649 4,328 5,210 5,861 16,200 16,250 220 4,328 6,490 7,301 649 4,328 6,490 7,301
13,050 13,100 461 4,328 5,230 5,884 649 4,328 5,230 5,884 16,250 16,300 216 4,328 6,510 7,324 649 4,328 6,510 7,324
13,100 13,150 457 4,328 5,250 5,906 649 4,328 5,250 5,906 16,300 16,350 213 4,328 6,530 7,346 649 4,328 6,530 7,346
13,150 13,200 454 4,328 5,270 5,929 649 4,328 5,270 5,929 16,350 16,400 209 4,328 6,550 7,369 649 4,328 6,550 7,369
13,200 13,250 450 4,328 5,290 5,951 649 4,328 5,290 5,951 16,400 16,450 205 4,328 6,570 7,391 649 4,328 6,570 7,391
13,250 13,300 446 4,328 5,310 5,974 649 4,328 5,310 5,974 16,450 16,500 201 4,328 6,590 7,414 649 4,328 6,590 7,414
13,300 13,350 442 4,328 5,330 5,996 649 4,328 5,330 5,996 16,500 16,550 197 4,328 6,610 7,436 649 4,328 6,610 7,436
13,350 13,400 438 4,328 5,350 6,019 649 4,328 5,350 6,019 16,550 16,600 193 4,328 6,630 7,459 649 4,328 6,630 7,459
13,400 13,450 434 4,328 5,370 6,041 649 4,328 5,370 6,041 16,600 16,650 190 4,328 6,650 7,481 649 4,328 6,650 7,481
13,450 13,500 431 4,328 5,390 6,064 649 4,328 5,390 6,064 16,650 16,700 186 4,328 6,670 7,504 649 4,328 6,670 7,504
13,500 13,550 427 4,328 5,410 6,086 649 4,328 5,410 6,086 16,700 16,750 182 4,328 6,690 7,526 649 4,328 6,690 7,526
13,550 13,600 423 4,328 5,430 6,109 649 4,328 5,430 6,109 16,750 16,800 178 4,328 6,710 7,549 649 4,328 6,710 7,549
13,600 13,650 419 4,328 5,450 6,131 649 4,328 5,450 6,131 16,800 16,850 174 4,328 6,730 7,571 649 4,328 6,730 7,571
13,650 13,700 415 4,328 5,470 6,154 649 4,328 5,470 6,154 16,850 16,900 170 4,328 6,750 7,594 649 4,328 6,750 7,594
13,700 13,750 411 4,328 5,490 6,176 649 4,328 5,490 6,176 16,900 16,950 167 4,328 6,770 7,616 649 4,328 6,770 7,616
13,750 13,800 408 4,328 5,510 6,199 649 4,328 5,510 6,199 16,950 17,000 163 4,328 6,790 7,639 649 4,328 6,790 7,639
13,800 13,850 404 4,328 5,530 6,221 649 4,328 5,530 6,221 17,000 17,050 159 4,328 6,810 7,661 649 4,328 6,810 7,661
13,850 13,900 400 4,328 5,550 6,244 649 4,328 5,550 6,244 17,050 17,100 155 4,328 6,830 7,684 649 4,328 6,830 7,684
13,900 13,950 396 4,328 5,570 6,266 649 4,328 5,570 6,266 17,100 17,150 151 4,328 6,850 7,706 649 4,328 6,850 7,706
13,950 14,000 392 4,328 5,590 6,289 649 4,328 5,590 6,289 17,150 17,200 148 4,328 6,870 7,729 649 4,328 6,870 7,729
14,000 14,050 389 4,328 5,610 6,311 649 4,328 5,610 6,311 17,200 17,250 144 4,328 6,890 7,751 649 4,328 6,890 7,751
14,050 14,100 385 4,328 5,630 6,334 649 4,328 5,630 6,334 17,250 17,300 140 4,328 6,910 7,774 649 4,328 6,910 7,774
14,100 14,150 381 4,328 5,650 6,356 649 4,328 5,650 6,356 17,300 17,350 136 4,328 6,930 7,796 649 4,328 6,930 7,796
14,150 14,200 377 4,328 5,670 6,379 649 4,328 5,670 6,379 17,350 17,400 132 4,328 6,950 7,819 649 4,328 6,950 7,819
14,200 14,250 373 4,328 5,690 6,401 649 4,328 5,690 6,401 17,400 17,450 128 4,328 6,970 7,841 649 4,328 6,970 7,841
14,250 14,300 369 4,328 5,710 6,424 649 4,328 5,710 6,424 17,450 17,500 125 4,328 6,990 7,864 649 4,328 6,990 7,864
14,300 14,350 366 4,328 5,730 6,446 649 4,328 5,730 6,446 17,500 17,550 121 4,328 7,010 7,886 649 4,328 7,010 7,886
14,350 14,400 362 4,328 5,750 6,469 649 4,328 5,750 6,469 17,550 17,600 117 4,328 7,030 7,909 649 4,328 7,030 7,909
14,400 14,450 358 4,328 5,770 6,491 649 4,328 5,770 6,491 17,600 17,650 113 4,328 7,050 7,931 649 4,328 7,050 7,931
14,450 14,500 354 4,328 5,790 6,514 649 4,328 5,790 6,514 17,650 17,700 109 4,328 7,070 7,954 649 4,328 7,070 7,954
14,500 14,550 350 4,328 5,810 6,536 649 4,328 5,810 6,536 17,700 17,750 105 4,328 7,090 7,976 649 4,328 7,090 7,976
14,550 14,600 346 4,328 5,830 6,559 649 4,328 5,830 6,559 17,750 17,800 102 4,328 7,110 7,999 646 4,328 7,110 7,999
14,600 14,650 343 4,328 5,850 6,581 649 4,328 5,850 6,581 17,800 17,850 98 4,328 7,130 8,021 642 4,328 7,130 8,021
14,650 14,700 339 4,328 5,870 6,604 649 4,328 5,870 6,604 17,850 17,900 94 4,328 7,152 8,046 638 4,328 7,152 8,046
14,700 14,750 335 4,328 5,890 6,626 649 4,328 5,890 6,626 17,900 17,950 90 4,328 7,152 8,046 634 4,328 7,152 8,046
14,750 14,800 331 4,328 5,910 6,649 649 4,328 5,910 6,649 17,950 18,000 86 4,328 7,152 8,046 630 4,328 7,152 8,046
14,800 14,850 327 4,328 5,930 6,671 649 4,328 5,930 6,671 18,000 18,050 83 4,328 7,152 8,046 626 4,328 7,152 8,046
14,850 14,900 323 4,328 5,950 6,694 649 4,328 5,950 6,694 18,050 18,100 79 4,328 7,152 8,046 623 4,328 7,152 8,046
14,900 14,950 320 4,328 5,970 6,716 649 4,328 5,970 6,716 18,100 18,150 75 4,328 7,152 8,046 619 4,328 7,152 8,046
14,950 15,000 316 4,328 5,990 6,739 649 4,328 5,990 6,739 18,150 18,200 71 4,328 7,152 8,046 615 4,328 7,152 8,046
15,000 15,050 312 4,328 6,010 6,761 649 4,328 6,010 6,761 18,200 18,250 67 4,328 7,152 8,046 611 4,328 7,152 8,046
15,050 15,100 308 4,328 6,030 6,784 649 4,328 6,030 6,784 18,250 18,300 63 4,328 7,152 8,046 607 4,328 7,152 8,046
15,100 15,150 304 4,328 6,050 6,806 649 4,328 6,050 6,806 18,300 18,350 60 4,328 7,152 8,046 603 4,328 7,152 8,046
15,150 15,200 301 4,328 6,070 6,829 649 4,328 6,070 6,829 18,350 18,400 56 4,328 7,152 8,046 600 4,328 7,152 8,046
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
(Continued)
18 Publication 1040 (2025)
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
18,400 18,450 52 4,328 7,152 8,046 596 4,328 7,152 8,046 21,600 21,650 0 4,328 7,152 8,046 351 4,328 7,152 8,046
18,450 18,500 48 4,328 7,152 8,046 592 4,328 7,152 8,046 21,650 21,700 0 4,328 7,152 8,046 347 4,328 7,152 8,046
18,500 18,550 44 4,328 7,152 8,046 588 4,328 7,152 8,046 21,700 21,750 0 4,328 7,152 8,046 343 4,328 7,152 8,046
18,550 18,600 40 4,328 7,152 8,046 584 4,328 7,152 8,046 21,750 21,800 0 4,328 7,152 8,046 340 4,328 7,152 8,046
18,600 18,650 37 4,328 7,152 8,046 581 4,328 7,152 8,046 21,800 21,850 0 4,328 7,152 8,046 336 4,328 7,152 8,046
18,650 18,700 33 4,328 7,152 8,046 577 4,328 7,152 8,046 21,850 21,900 0 4,328 7,152 8,046 332 4,328 7,152 8,046
18,700 18,750 29 4,328 7,152 8,046 573 4,328 7,152 8,046 21,900 21,950 0 4,328 7,152 8,046 328 4,328 7,152 8,046
18,750 18,800 25 4,328 7,152 8,046 569 4,328 7,152 8,046 21,950 22,000 0 4,328 7,152 8,046 324 4,328 7,152 8,046
18,800 18,850 21 4,328 7,152 8,046 565 4,328 7,152 8,046 22,000 22,050 0 4,328 7,152 8,046 320 4,328 7,152 8,046
18,850 18,900 17 4,328 7,152 8,046 561 4,328 7,152 8,046 22,050 22,100 0 4,328 7,152 8,046 317 4,328 7,152 8,046
18,900 18,950 14 4,328 7,152 8,046 558 4,328 7,152 8,046 22,100 22,150 0 4,328 7,152 8,046 313 4,328 7,152 8,046
18,950 19,000 10 4,328 7,152 8,046 554 4,328 7,152 8,046 22,150 22,200 0 4,328 7,152 8,046 309 4,328 7,152 8,046
19,000 19,050 6 4,328 7,152 8,046 550 4,328 7,152 8,046 22,200 22,250 0 4,328 7,152 8,046 305 4,328 7,152 8,046
19,050 19,100 2 4,328 7,152 8,046 546 4,328 7,152 8,046 22,250 22,300 0 4,328 7,152 8,046 301 4,328 7,152 8,046
19,100 19,150 * 4,328 7,152 8,046 542 4,328 7,152 8,046 22,300 22,350 0 4,328 7,152 8,046 297 4,328 7,152 8,046
19,150 19,200 0 4,328 7,152 8,046 538 4,328 7,152 8,046 22,350 22,400 0 4,328 7,152 8,046 294 4,328 7,152 8,046
19,200 19,250 0 4,328 7,152 8,046 535 4,328 7,152 8,046 22,400 22,450 0 4,328 7,152 8,046 290 4,328 7,152 8,046
19,250 19,300 0 4,328 7,152 8,046 531 4,328 7,152 8,046 22,450 22,500 0 4,328 7,152 8,046 286 4,328 7,152 8,046
19,300 19,350 0 4,328 7,152 8,046 527 4,328 7,152 8,046 22,500 22,550 0 4,328 7,152 8,046 282 4,328 7,152 8,046
19,350 19,400 0 4,328 7,152 8,046 523 4,328 7,152 8,046 22,550 22,600 0 4,328 7,152 8,046 278 4,328 7,152 8,046
19,400 19,450 0 4,328 7,152 8,046 519 4,328 7,152 8,046 22,600 22,650 0 4,328 7,152 8,046 275 4,328 7,152 8,046
19,450 19,500 0 4,328 7,152 8,046 516 4,328 7,152 8,046 22,650 22,700 0 4,328 7,152 8,046 271 4,328 7,152 8,046
19,500 19,550 0 4,328 7,152 8,046 512 4,328 7,152 8,046 22,700 22,750 0 4,328 7,152 8,046 267 4,328 7,152 8,046
19,550 19,600 0 4,328 7,152 8,046 508 4,328 7,152 8,046 22,750 22,800 0 4,328 7,152 8,046 263 4,328 7,152 8,046
19,600 19,650 0 4,328 7,152 8,046 504 4,328 7,152 8,046 22,800 22,850 0 4,328 7,152 8,046 259 4,328 7,152 8,046
19,650 19,700 0 4,328 7,152 8,046 500 4,328 7,152 8,046 22,850 22,900 0 4,328 7,152 8,046 255 4,328 7,152 8,046
19,700 19,750 0 4,328 7,152 8,046 496 4,328 7,152 8,046 22,900 22,950 0 4,328 7,152 8,046 252 4,328 7,152 8,046
19,750 19,800 0 4,328 7,152 8,046 493 4,328 7,152 8,046 22,950 23,000 0 4,328 7,152 8,046 248 4,328 7,152 8,046
19,800 19,850 0 4,328 7,152 8,046 489 4,328 7,152 8,046 23,000 23,050 0 4,328 7,152 8,046 244 4,328 7,152 8,046
19,850 19,900 0 4,328 7,152 8,046 485 4,328 7,152 8,046 23,050 23,100 0 4,328 7,152 8,046 240 4,328 7,152 8,046
19,900 19,950 0 4,328 7,152 8,046 481 4,328 7,152 8,046 23,100 23,150 0 4,328 7,152 8,046 236 4,328 7,152 8,046
19,950 20,000 0 4,328 7,152 8,046 477 4,328 7,152 8,046 23,150 23,200 0 4,328 7,152 8,046 232 4,328 7,152 8,046
20,000 20,050 0 4,328 7,152 8,046 473 4,328 7,152 8,046 23,200 23,250 0 4,328 7,152 8,046 229 4,328 7,152 8,046
20,050 20,100 0 4,328 7,152 8,046 470 4,328 7,152 8,046 23,250 23,300 0 4,328 7,152 8,046 225 4,328 7,152 8,046
20,100 20,150 0 4,328 7,152 8,046 466 4,328 7,152 8,046 23,300 23,350 0 4,328 7,152 8,046 221 4,328 7,152 8,046
20,150 20,200 0 4,328 7,152 8,046 462 4,328 7,152 8,046 23,350 23,400 0 4,324 7,147 8,041 217 4,328 7,152 8,046
20,200 20,250 0 4,328 7,152 8,046 458 4,328 7,152 8,046 23,400 23,450 0 4,316 7,136 8,030 213 4,328 7,152 8,046
20,250 20,300 0 4,328 7,152 8,046 454 4,328 7,152 8,046 23,450 23,500 0 4,308 7,126 8,020 210 4,328 7,152 8,046
20,300 20,350 0 4,328 7,152 8,046 450 4,328 7,152 8,046 23,500 23,550 0 4,300 7,115 8,009 206 4,328 7,152 8,046
20,350 20,400 0 4,328 7,152 8,046 447 4,328 7,152 8,046 23,550 23,600 0 4,292 7,105 7,999 202 4,328 7,152 8,046
20,400 20,450 0 4,328 7,152 8,046 443 4,328 7,152 8,046 23,600 23,650 0 4,284 7,094 7,988 198 4,328 7,152 8,046
20,450 20,500 0 4,328 7,152 8,046 439 4,328 7,152 8,046 23,650 23,700 0 4,276 7,084 7,978 194 4,328 7,152 8,046
20,500 20,550 0 4,328 7,152 8,046 435 4,328 7,152 8,046 23,700 23,750 0 4,268 7,073 7,967 190 4,328 7,152 8,046
20,550 20,600 0 4,328 7,152 8,046 431 4,328 7,152 8,046 23,750 23,800 0 4,260 7,062 7,956 187 4,328 7,152 8,046
20,600 20,650 0 4,328 7,152 8,046 428 4,328 7,152 8,046 23,800 23,850 0 4,252 7,052 7,946 183 4,328 7,152 8,046
20,650 20,700 0 4,328 7,152 8,046 424 4,328 7,152 8,046 23,850 23,900 0 4,244 7,041 7,935 179 4,328 7,152 8,046
20,700 20,750 0 4,328 7,152 8,046 420 4,328 7,152 8,046 23,900 23,950 0 4,236 7,031 7,925 175 4,328 7,152 8,046
20,750 20,800 0 4,328 7,152 8,046 416 4,328 7,152 8,046 23,950 24,000 0 4,228 7,020 7,914 171 4,328 7,152 8,046
20,800 20,850 0 4,328 7,152 8,046 412 4,328 7,152 8,046 24,000 24,050 0 4,220 7,010 7,904 167 4,328 7,152 8,046
20,850 20,900 0 4,328 7,152 8,046 408 4,328 7,152 8,046 24,050 24,100 0 4,212 6,999 7,893 164 4,328 7,152 8,046
20,900 20,950 0 4,328 7,152 8,046 405 4,328 7,152 8,046 24,100 24,150 0 4,204 6,989 7,883 160 4,328 7,152 8,046
20,950 21,000 0 4,328 7,152 8,046 401 4,328 7,152 8,046 24,150 24,200 0 4,196 6,978 7,872 156 4,328 7,152 8,046
21,000 21,050 0 4,328 7,152 8,046 397 4,328 7,152 8,046 24,200 24,250 0 4,188 6,968 7,862 152 4,328 7,152 8,046
21,050 21,100 0 4,328 7,152 8,046 393 4,328 7,152 8,046 24,250 24,300 0 4,180 6,957 7,851 148 4,328 7,152 8,046
21,100 21,150 0 4,328 7,152 8,046 389 4,328 7,152 8,046 24,300 24,350 0 4,172 6,947 7,841 144 4,328 7,152 8,046
21,150 21,200 0 4,328 7,152 8,046 385 4,328 7,152 8,046 24,350 24,400 0 4,164 6,936 7,830 141 4,328 7,152 8,046
21,200 21,250 0 4,328 7,152 8,046 382 4,328 7,152 8,046 24,400 24,450 0 4,156 6,926 7,820 137 4,328 7,152 8,046
21,250 21,300 0 4,328 7,152 8,046 378 4,328 7,152 8,046 24,450 24,500 0 4,148 6,915 7,809 133 4,328 7,152 8,046
21,300 21,350 0 4,328 7,152 8,046 374 4,328 7,152 8,046 24,500 24,550 0 4,140 6,905 7,799 129 4,328 7,152 8,046
21,350 21,400 0 4,328 7,152 8,046 370 4,328 7,152 8,046 24,550 24,600 0 4,132 6,894 7,788 125 4,328 7,152 8,046
21,400 21,450 0 4,328 7,152 8,046 366 4,328 7,152 8,046 24,600 24,650 0 4,124 6,883 7,777 122 4,328 7,152 8,046
21,450 21,500 0 4,328 7,152 8,046 363 4,328 7,152 8,046 24,650 24,700 0 4,116 6,873 7,767 118 4,328 7,152 8,046
21,500 21,550 0 4,328 7,152 8,046 359 4,328 7,152 8,046 24,700 24,750 0 4,108 6,862 7,756 114 4,328 7,152 8,046
21,550 21,600 0 4,328 7,152 8,046 355 4,328 7,152 8,046 24,750 24,800 0 4,100 6,852 7,746 110 4,328 7,152 8,046
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $19,100 but less than $19,104, and you have no qualifying children who have valid
SSNs, your credit is $0.
If the amount you are looking up from the worksheet is $19,104 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.
(Continued)
Publication 1040 (2025) 19
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
24,800 24,850 0 4,092 6,841 7,735 106 4,328 7,152 8,046 28,000 28,050 0 3,581 6,167 7,061 0 4,328 7,152 8,046
24,850 24,900 0 4,084 6,831 7,725 102 4,328 7,152 8,046 28,050 28,100 0 3,573 6,157 7,051 0 4,328 7,152 8,046
24,900 24,950 0 4,076 6,820 7,714 99 4,328 7,152 8,046 28,100 28,150 0 3,565 6,146 7,040 0 4,328 7,152 8,046
24,950 25,000 0 4,068 6,810 7,704 95 4,328 7,152 8,046 28,150 28,200 0 3,557 6,136 7,030 0 4,328 7,152 8,046
25,000 25,050 0 4,060 6,799 7,693 91 4,328 7,152 8,046 28,200 28,250 0 3,549 6,125 7,019 0 4,328 7,152 8,046
25,050 25,100 0 4,052 6,789 7,683 87 4,328 7,152 8,046 28,250 28,300 0 3,541 6,115 7,009 0 4,328 7,152 8,046
25,100 25,150 0 4,044 6,778 7,672 83 4,328 7,152 8,046 28,300 28,350 0 3,533 6,104 6,998 0 4,328 7,152 8,046
25,150 25,200 0 4,036 6,768 7,662 79 4,328 7,152 8,046 28,350 28,400 0 3,525 6,094 6,988 0 4,328 7,152 8,046
25,200 25,250 0 4,028 6,757 7,651 76 4,328 7,152 8,046 28,400 28,450 0 3,517 6,083 6,977 0 4,328 7,152 8,046
25,250 25,300 0 4,020 6,747 7,641 72 4,328 7,152 8,046 28,450 28,500 0 3,509 6,073 6,967 0 4,328 7,152 8,046
25,300 25,350 0 4,012 6,736 7,630 68 4,328 7,152 8,046 28,500 28,550 0 3,501 6,062 6,956 0 4,328 7,152 8,046
25,350 25,400 0 4,004 6,726 7,620 64 4,328 7,152 8,046 28,550 28,600 0 3,493 6,052 6,946 0 4,328 7,152 8,046
25,400 25,450 0 3,996 6,715 7,609 60 4,328 7,152 8,046 28,600 28,650 0 3,485 6,041 6,935 0 4,328 7,152 8,046
25,450 25,500 0 3,988 6,704 7,598 57 4,328 7,152 8,046 28,650 28,700 0 3,477 6,031 6,925 0 4,328 7,152 8,046
25,500 25,550 0 3,980 6,694 7,588 53 4,328 7,152 8,046 28,700 28,750 0 3,469 6,020 6,914 0 4,328 7,152 8,046
25,550 25,600 0 3,972 6,683 7,577 49 4,328 7,152 8,046 28,750 28,800 0 3,461 6,009 6,903 0 4,328 7,152 8,046
25,600 25,650 0 3,964 6,673 7,567 45 4,328 7,152 8,046 28,800 28,850 0 3,453 5,999 6,893 0 4,328 7,152 8,046
25,650 25,700 0 3,956 6,662 7,556 41 4,328 7,152 8,046 28,850 28,900 0 3,445 5,988 6,882 0 4,328 7,152 8,046
25,700 25,750 0 3,948 6,652 7,546 37 4,328 7,152 8,046 28,900 28,950 0 3,437 5,978 6,872 0 4,328 7,152 8,046
25,750 25,800 0 3,940 6,641 7,535 34 4,328 7,152 8,046 28,950 29,000 0 3,429 5,967 6,861 0 4,328 7,152 8,046
25,800 25,850 0 3,932 6,631 7,525 30 4,328 7,152 8,046 29,000 29,050 0 3,421 5,957 6,851 0 4,328 7,152 8,046
25,850 25,900 0 3,925 6,620 7,514 26 4,328 7,152 8,046 29,050 29,100 0 3,413 5,946 6,840 0 4,328 7,152 8,046
25,900 25,950 0 3,917 6,610 7,504 22 4,328 7,152 8,046 29,100 29,150 0 3,405 5,936 6,830 0 4,328 7,152 8,046
25,950 26,000 0 3,909 6,599 7,493 18 4,328 7,152 8,046 29,150 29,200 0 3,397 5,925 6,819 0 4,328 7,152 8,046
26,000 26,050 0 3,901 6,589 7,483 14 4,328 7,152 8,046 29,200 29,250 0 3,389 5,915 6,809 0 4,328 7,152 8,046
26,050 26,100 0 3,893 6,578 7,472 11 4,328 7,152 8,046 29,250 29,300 0 3,381 5,904 6,798 0 4,328 7,152 8,046
26,100 26,150 0 3,885 6,568 7,462 7 4,328 7,152 8,046 29,300 29,350 0 3,373 5,894 6,788 0 4,328 7,152 8,046
26,150 26,200 0 3,877 6,557 7,451 3 4,328 7,152 8,046 29,350 29,400 0 3,365 5,883 6,777 0 4,328 7,152 8,046
26,200 26,250 0 3,869 6,547 7,441 * 4,328 7,152 8,046 29,400 29,450 0 3,357 5,873 6,767 0 4,328 7,152 8,046
26,250 26,300 0 3,861 6,536 7,430 0 4,328 7,152 8,046 29,450 29,500 0 3,349 5,862 6,756 0 4,328 7,152 8,046
26,300 26,350 0 3,853 6,525 7,419 0 4,328 7,152 8,046 29,500 29,550 0 3,341 5,852 6,746 0 4,328 7,152 8,046
26,350 26,400 0 3,845 6,515 7,409 0 4,328 7,152 8,046 29,550 29,600 0 3,333 5,841 6,735 0 4,328 7,152 8,046
26,400 26,450 0 3,837 6,504 7,398 0 4,328 7,152 8,046 29,600 29,650 0 3,325 5,830 6,724 0 4,328 7,152 8,046
26,450 26,500 0 3,829 6,494 7,388 0 4,328 7,152 8,046 29,650 29,700 0 3,317 5,820 6,714 0 4,328 7,152 8,046
26,500 26,550 0 3,821 6,483 7,377 0 4,328 7,152 8,046 29,700 29,750 0 3,309 5,809 6,703 0 4,328 7,152 8,046
26,550 26,600 0 3,813 6,473 7,367 0 4,328 7,152 8,046 29,750 29,800 0 3,301 5,799 6,693 0 4,328 7,152 8,046
26,600 26,650 0 3,805 6,462 7,356 0 4,328 7,152 8,046 29,800 29,850 0 3,293 5,788 6,682 0 4,328 7,152 8,046
26,650 26,700 0 3,797 6,452 7,346 0 4,328 7,152 8,046 29,850 29,900 0 3,285 5,778 6,672 0 4,328 7,152 8,046
26,700 26,750 0 3,789 6,441 7,335 0 4,328 7,152 8,046 29,900 29,950 0 3,277 5,767 6,661 0 4,328 7,152 8,046
26,750 26,800 0 3,781 6,431 7,325 0 4,328 7,152 8,046 29,950 30,000 0 3,269 5,757 6,651 0 4,328 7,152 8,046
26,800 26,850 0 3,773 6,420 7,314 0 4,328 7,152 8,046 30,000 30,050 0 3,261 5,746 6,640 0 4,328 7,152 8,046
26,850 26,900 0 3,765 6,410 7,304 0 4,328 7,152 8,046 30,050 30,100 0 3,253 5,736 6,630 0 4,328 7,152 8,046
26,900 26,950 0 3,757 6,399 7,293 0 4,328 7,152 8,046 30,100 30,150 0 3,245 5,725 6,619 0 4,328 7,152 8,046
26,950 27,000 0 3,749 6,389 7,283 0 4,328 7,152 8,046 30,150 30,200 0 3,237 5,715 6,609 0 4,328 7,152 8,046
27,000 27,050 0 3,741 6,378 7,272 0 4,328 7,152 8,046 30,200 30,250 0 3,229 5,704 6,598 0 4,328 7,152 8,046
27,050 27,100 0 3,733 6,368 7,262 0 4,328 7,152 8,046 30,250 30,300 0 3,221 5,694 6,588 0 4,328 7,152 8,046
27,100 27,150 0 3,725 6,357 7,251 0 4,328 7,152 8,046 30,300 30,350 0 3,213 5,683 6,577 0 4,328 7,152 8,046
27,150 27,200 0 3,717 6,346 7,240 0 4,328 7,152 8,046 30,350 30,400 0 3,205 5,673 6,567 0 4,328 7,152 8,046
27,200 27,250 0 3,709 6,336 7,230 0 4,328 7,152 8,046 30,400 30,450 0 3,197 5,662 6,556 0 4,328 7,152 8,046
27,250 27,300 0 3,701 6,325 7,219 0 4,328 7,152 8,046 30,450 30,500 0 3,189 5,651 6,545 0 4,328 7,152 8,046
27,300 27,350 0 3,693 6,315 7,209 0 4,328 7,152 8,046 30,500 30,550 0 3,181 5,641 6,535 0 4,319 7,140 8,034
27,350 27,400 0 3,685 6,304 7,198 0 4,328 7,152 8,046 30,550 30,600 0 3,173 5,630 6,524 0 4,311 7,130 8,024
27,400 27,450 0 3,677 6,294 7,188 0 4,328 7,152 8,046 30,600 30,650 0 3,165 5,620 6,514 0 4,303 7,119 8,013
27,450 27,500 0 3,669 6,283 7,177 0 4,328 7,152 8,046 30,650 30,700 0 3,157 5,609 6,503 0 4,295 7,109 8,003
27,500 27,550 0 3,661 6,273 7,167 0 4,328 7,152 8,046 30,700 30,750 0 3,149 5,599 6,493 0 4,287 7,098 7,992
27,550 27,600 0 3,653 6,262 7,156 0 4,328 7,152 8,046 30,750 30,800 0 3,141 5,588 6,482 0 4,279 7,088 7,982
27,600 27,650 0 3,645 6,252 7,146 0 4,328 7,152 8,046 30,800 30,850 0 3,133 5,578 6,472 0 4,271 7,077 7,971
27,650 27,700 0 3,637 6,241 7,135 0 4,328 7,152 8,046 30,850 30,900 0 3,126 5,567 6,461 0 4,263 7,067 7,961
27,700 27,750 0 3,629 6,231 7,125 0 4,328 7,152 8,046 30,900 30,950 0 3,118 5,557 6,451 0 4,255 7,056 7,950
27,750 27,800 0 3,621 6,220 7,114 0 4,328 7,152 8,046 30,950 31,000 0 3,110 5,546 6,440 0 4,247 7,046 7,940
27,800 27,850 0 3,613 6,210 7,104 0 4,328 7,152 8,046 31,000 31,050 0 3,102 5,536 6,430 0 4,239 7,035 7,929
27,850 27,900 0 3,605 6,199 7,093 0 4,328 7,152 8,046 31,050 31,100 0 3,094 5,525 6,419 0 4,231 7,025 7,919
27,900 27,950 0 3,597 6,189 7,083 0 4,328 7,152 8,046 31,100 31,150 0 3,086 5,515 6,409 0 4,223 7,014 7,908
27,950 28,000 0 3,589 6,178 7,072 0 4,328 7,152 8,046 31,150 31,200 0 3,078 5,504 6,398 0 4,215 7,004 7,898
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $26,200 but less than $26,214, and you have no qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $26,214 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.
(Continued)
20 Publication 1040 (2025)
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
31,200 31,250 0 3,070 5,494 6,388 0 4,207 6,993 7,887 34,400 34,450 0 2,558 4,820 5,714 0 3,696 6,319 7,213
31,250 31,300 0 3,062 5,483 6,377 0 4,199 6,982 7,876 34,450 34,500 0 2,550 4,809 5,703 0 3,688 6,309 7,203
31,300 31,350 0 3,054 5,472 6,366 0 4,191 6,972 7,866 34,500 34,550 0 2,542 4,799 5,693 0 3,680 6,298 7,192
31,350 31,400 0 3,046 5,462 6,356 0 4,183 6,961 7,855 34,550 34,600 0 2,534 4,788 5,682 0 3,672 6,287 7,181
31,400 31,450 0 3,038 5,451 6,345 0 4,175 6,951 7,845 34,600 34,650 0 2,526 4,777 5,671 0 3,664 6,277 7,171
31,450 31,500 0 3,030 5,441 6,335 0 4,167 6,940 7,834 34,650 34,700 0 2,518 4,767 5,661 0 3,656 6,266 7,160
31,500 31,550 0 3,022 5,430 6,324 0 4,159 6,930 7,824 34,700 34,750 0 2,510 4,756 5,650 0 3,648 6,256 7,150
31,550 31,600 0 3,014 5,420 6,314 0 4,151 6,919 7,813 34,750 34,800 0 2,502 4,746 5,640 0 3,640 6,245 7,139
31,600 31,650 0 3,006 5,409 6,303 0 4,143 6,909 7,803 34,800 34,850 0 2,494 4,735 5,629 0 3,632 6,235 7,129
31,650 31,700 0 2,998 5,399 6,293 0 4,135 6,898 7,792 34,850 34,900 0 2,486 4,725 5,619 0 3,624 6,224 7,118
31,700 31,750 0 2,990 5,388 6,282 0 4,127 6,888 7,782 34,900 34,950 0 2,478 4,714 5,608 0 3,616 6,214 7,108
31,750 31,800 0 2,982 5,378 6,272 0 4,119 6,877 7,771 34,950 35,000 0 2,470 4,704 5,598 0 3,608 6,203 7,097
31,800 31,850 0 2,974 5,367 6,261 0 4,111 6,867 7,761 35,000 35,050 0 2,462 4,693 5,587 0 3,600 6,193 7,087
31,850 31,900 0 2,966 5,357 6,251 0 4,103 6,856 7,750 35,050 35,100 0 2,454 4,683 5,577 0 3,592 6,182 7,076
31,900 31,950 0 2,958 5,346 6,240 0 4,095 6,846 7,740 35,100 35,150 0 2,446 4,672 5,566 0 3,584 6,172 7,066
31,950 32,000 0 2,950 5,336 6,230 0 4,088 6,835 7,729 35,150 35,200 0 2,438 4,662 5,556 0 3,576 6,161 7,055
32,000 32,050 0 2,942 5,325 6,219 0 4,080 6,825 7,719 35,200 35,250 0 2,430 4,651 5,545 0 3,568 6,151 7,045
32,050 32,100 0 2,934 5,315 6,209 0 4,072 6,814 7,708 35,250 35,300 0 2,422 4,641 5,535 0 3,560 6,140 7,034
32,100 32,150 0 2,926 5,304 6,198 0 4,064 6,803 7,697 35,300 35,350 0 2,414 4,630 5,524 0 3,552 6,130 7,024
32,150 32,200 0 2,918 5,293 6,187 0 4,056 6,793 7,687 35,350 35,400 0 2,406 4,620 5,514 0 3,544 6,119 7,013
32,200 32,250 0 2,910 5,283 6,177 0 4,048 6,782 7,676 35,400 35,450 0 2,398 4,609 5,503 0 3,536 6,108 7,002
32,250 32,300 0 2,902 5,272 6,166 0 4,040 6,772 7,666 35,450 35,500 0 2,390 4,598 5,492 0 3,528 6,098 6,992
32,300 32,350 0 2,894 5,262 6,156 0 4,032 6,761 7,655 35,500 35,550 0 2,382 4,588 5,482 0 3,520 6,087 6,981
32,350 32,400 0 2,886 5,251 6,145 0 4,024 6,751 7,645 35,550 35,600 0 2,374 4,577 5,471 0 3,512 6,077 6,971
32,400 32,450 0 2,878 5,241 6,135 0 4,016 6,740 7,634 35,600 35,650 0 2,366 4,567 5,461 0 3,504 6,066 6,960
32,450 32,500 0 2,870 5,230 6,124 0 4,008 6,730 7,624 35,650 35,700 0 2,358 4,556 5,450 0 3,496 6,056 6,950
32,500 32,550 0 2,862 5,220 6,114 0 4,000 6,719 7,613 35,700 35,750 0 2,350 4,546 5,440 0 3,488 6,045 6,939
32,550 32,600 0 2,854 5,209 6,103 0 3,992 6,709 7,603 35,750 35,800 0 2,342 4,535 5,429 0 3,480 6,035 6,929
32,600 32,650 0 2,846 5,199 6,093 0 3,984 6,698 7,592 35,800 35,850 0 2,334 4,525 5,419 0 3,472 6,024 6,918
32,650 32,700 0 2,838 5,188 6,082 0 3,976 6,688 7,582 35,850 35,900 0 2,327 4,514 5,408 0 3,464 6,014 6,908
32,700 32,750 0 2,830 5,178 6,072 0 3,968 6,677 7,571 35,900 35,950 0 2,319 4,504 5,398 0 3,456 6,003 6,897
32,750 32,800 0 2,822 5,167 6,061 0 3,960 6,667 7,561 35,950 36,000 0 2,311 4,493 5,387 0 3,448 5,993 6,887
32,800 32,850 0 2,814 5,157 6,051 0 3,952 6,656 7,550 36,000 36,050 0 2,303 4,483 5,377 0 3,440 5,982 6,876
32,850 32,900 0 2,806 5,146 6,040 0 3,944 6,646 7,540 36,050 36,100 0 2,295 4,472 5,366 0 3,432 5,972 6,866
32,900 32,950 0 2,798 5,136 6,030 0 3,936 6,635 7,529 36,100 36,150 0 2,287 4,462 5,356 0 3,424 5,961 6,855
32,950 33,000 0 2,790 5,125 6,019 0 3,928 6,624 7,518 36,150 36,200 0 2,279 4,451 5,345 0 3,416 5,951 6,845
33,000 33,050 0 2,782 5,114 6,008 0 3,920 6,614 7,508 36,200 36,250 0 2,271 4,441 5,335 0 3,408 5,940 6,834
33,050 33,100 0 2,774 5,104 5,998 0 3,912 6,603 7,497 36,250 36,300 0 2,263 4,430 5,324 0 3,400 5,929 6,823
33,100 33,150 0 2,766 5,093 5,987 0 3,904 6,593 7,487 36,300 36,350 0 2,255 4,419 5,313 0 3,392 5,919 6,813
33,150 33,200 0 2,758 5,083 5,977 0 3,896 6,582 7,476 36,350 36,400 0 2,247 4,409 5,303 0 3,384 5,908 6,802
33,200 33,250 0 2,750 5,072 5,966 0 3,888 6,572 7,466 36,400 36,450 0 2,239 4,398 5,292 0 3,376 5,898 6,792
33,250 33,300 0 2,742 5,062 5,956 0 3,880 6,561 7,455 36,450 36,500 0 2,231 4,388 5,282 0 3,368 5,887 6,781
33,300 33,350 0 2,734 5,051 5,945 0 3,872 6,551 7,445 36,500 36,550 0 2,223 4,377 5,271 0 3,360 5,877 6,771
33,350 33,400 0 2,726 5,041 5,935 0 3,864 6,540 7,434 36,550 36,600 0 2,215 4,367 5,261 0 3,352 5,866 6,760
33,400 33,450 0 2,718 5,030 5,924 0 3,856 6,530 7,424 36,600 36,650 0 2,207 4,356 5,250 0 3,344 5,856 6,750
33,450 33,500 0 2,710 5,020 5,914 0 3,848 6,519 7,413 36,650 36,700 0 2,199 4,346 5,240 0 3,336 5,845 6,739
33,500 33,550 0 2,702 5,009 5,903 0 3,840 6,509 7,403 36,700 36,750 0 2,191 4,335 5,229 0 3,328 5,835 6,729
33,550 33,600 0 2,694 4,999 5,893 0 3,832 6,498 7,392 36,750 36,800 0 2,183 4,325 5,219 0 3,320 5,824 6,718
33,600 33,650 0 2,686 4,988 5,882 0 3,824 6,488 7,382 36,800 36,850 0 2,175 4,314 5,208 0 3,312 5,814 6,708
33,650 33,700 0 2,678 4,978 5,872 0 3,816 6,477 7,371 36,850 36,900 0 2,167 4,304 5,198 0 3,304 5,803 6,697
33,700 33,750 0 2,670 4,967 5,861 0 3,808 6,466 7,360 36,900 36,950 0 2,159 4,293 5,187 0 3,296 5,793 6,687
33,750 33,800 0 2,662 4,956 5,850 0 3,800 6,456 7,350 36,950 37,000 0 2,151 4,283 5,177 0 3,289 5,782 6,676
33,800 33,850 0 2,654 4,946 5,840 0 3,792 6,445 7,339 37,000 37,050 0 2,143 4,272 5,166 0 3,281 5,772 6,666
33,850 33,900 0 2,646 4,935 5,829 0 3,784 6,435 7,329 37,050 37,100 0 2,135 4,262 5,156 0 3,273 5,761 6,655
33,900 33,950 0 2,638 4,925 5,819 0 3,776 6,424 7,318 37,100 37,150 0 2,127 4,251 5,145 0 3,265 5,750 6,644
33,950 34,000 0 2,630 4,914 5,808 0 3,768 6,414 7,308 37,150 37,200 0 2,119 4,240 5,134 0 3,257 5,740 6,634
34,000 34,050 0 2,622 4,904 5,798 0 3,760 6,403 7,297 37,200 37,250 0 2,111 4,230 5,124 0 3,249 5,729 6,623
34,050 34,100 0 2,614 4,893 5,787 0 3,752 6,393 7,287 37,250 37,300 0 2,103 4,219 5,113 0 3,241 5,719 6,613
34,100 34,150 0 2,606 4,883 5,777 0 3,744 6,382 7,276 37,300 37,350 0 2,095 4,209 5,103 0 3,233 5,708 6,602
34,150 34,200 0 2,598 4,872 5,766 0 3,736 6,372 7,266 37,350 37,400 0 2,087 4,198 5,092 0 3,225 5,698 6,592
34,200 34,250 0 2,590 4,862 5,756 0 3,728 6,361 7,255 37,400 37,450 0 2,079 4,188 5,082 0 3,217 5,687 6,581
34,250 34,300 0 2,582 4,851 5,745 0 3,720 6,351 7,245 37,450 37,500 0 2,071 4,177 5,071 0 3,209 5,677 6,571
34,300 34,350 0 2,574 4,841 5,735 0 3,712 6,340 7,234 37,500 37,550 0 2,063 4,167 5,061 0 3,201 5,666 6,560
34,350 34,400 0 2,566 4,830 5,724 0 3,704 6,330 7,224 37,550 37,600 0 2,055 4,156 5,050 0 3,193 5,656 6,550
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
(Continued)
Publication 1040 (2025) 21
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
37,600 37,650 0 2,047 4,146 5,040 0 3,185 5,645 6,539 40,800 40,850 0 1,535 3,472 4,366 0 2,673 4,971 5,865
37,650 37,700 0 2,039 4,135 5,029 0 3,177 5,635 6,529 40,850 40,900 0 1,528 3,461 4,355 0 2,665 4,961 5,855
37,700 37,750 0 2,031 4,125 5,019 0 3,169 5,624 6,518 40,900 40,950 0 1,520 3,451 4,345 0 2,657 4,950 5,844
37,750 37,800 0 2,023 4,114 5,008 0 3,161 5,614 6,508 40,950 41,000 0 1,512 3,440 4,334 0 2,649 4,940 5,834
37,800 37,850 0 2,015 4,104 4,998 0 3,153 5,603 6,497 41,000 41,050 0 1,504 3,430 4,324 0 2,641 4,929 5,823
37,850 37,900 0 2,007 4,093 4,987 0 3,145 5,593 6,487 41,050 41,100 0 1,496 3,419 4,313 0 2,633 4,919 5,813
37,900 37,950 0 1,999 4,083 4,977 0 3,137 5,582 6,476 41,100 41,150 0 1,488 3,409 4,303 0 2,625 4,908 5,802
37,950 38,000 0 1,991 4,072 4,966 0 3,129 5,571 6,465 41,150 41,200 0 1,480 3,398 4,292 0 2,617 4,898 5,792
38,000 38,050 0 1,983 4,061 4,955 0 3,121 5,561 6,455 41,200 41,250 0 1,472 3,388 4,282 0 2,609 4,887 5,781
38,050 38,100 0 1,975 4,051 4,945 0 3,113 5,550 6,444 41,250 41,300 0 1,464 3,377 4,271 0 2,601 4,876 5,770
38,100 38,150 0 1,967 4,040 4,934 0 3,105 5,540 6,434 41,300 41,350 0 1,456 3,366 4,260 0 2,593 4,866 5,760
38,150 38,200 0 1,959 4,030 4,924 0 3,097 5,529 6,423 41,350 41,400 0 1,448 3,356 4,250 0 2,585 4,855 5,749
38,200 38,250 0 1,951 4,019 4,913 0 3,089 5,519 6,413 41,400 41,450 0 1,440 3,345 4,239 0 2,577 4,845 5,739
38,250 38,300 0 1,943 4,009 4,903 0 3,081 5,508 6,402 41,450 41,500 0 1,432 3,335 4,229 0 2,569 4,834 5,728
38,300 38,350 0 1,935 3,998 4,892 0 3,073 5,498 6,392 41,500 41,550 0 1,424 3,324 4,218 0 2,561 4,824 5,718
38,350 38,400 0 1,927 3,988 4,882 0 3,065 5,487 6,381 41,550 41,600 0 1,416 3,314 4,208 0 2,553 4,813 5,707
38,400 38,450 0 1,919 3,977 4,871 0 3,057 5,477 6,371 41,600 41,650 0 1,408 3,303 4,197 0 2,545 4,803 5,697
38,450 38,500 0 1,911 3,967 4,861 0 3,049 5,466 6,360 41,650 41,700 0 1,400 3,293 4,187 0 2,537 4,792 5,686
38,500 38,550 0 1,903 3,956 4,850 0 3,041 5,456 6,350 41,700 41,750 0 1,392 3,282 4,176 0 2,529 4,782 5,676
38,550 38,600 0 1,895 3,946 4,840 0 3,033 5,445 6,339 41,750 41,800 0 1,384 3,272 4,166 0 2,521 4,771 5,665
38,600 38,650 0 1,887 3,935 4,829 0 3,025 5,435 6,329 41,800 41,850 0 1,376 3,261 4,155 0 2,513 4,761 5,655
38,650 38,700 0 1,879 3,925 4,819 0 3,017 5,424 6,318 41,850 41,900 0 1,368 3,251 4,145 0 2,505 4,750 5,644
38,700 38,750 0 1,871 3,914 4,808 0 3,009 5,413 6,307 41,900 41,950 0 1,360 3,240 4,134 0 2,497 4,740 5,634
38,750 38,800 0 1,863 3,903 4,797 0 3,001 5,403 6,297 41,950 42,000 0 1,352 3,230 4,124 0 2,490 4,729 5,623
38,800 38,850 0 1,855 3,893 4,787 0 2,993 5,392 6,286 42,000 42,050 0 1,344 3,219 4,113 0 2,482 4,719 5,613
38,850 38,900 0 1,847 3,882 4,776 0 2,985 5,382 6,276 42,050 42,100 0 1,336 3,209 4,103 0 2,474 4,708 5,602
38,900 38,950 0 1,839 3,872 4,766 0 2,977 5,371 6,265 42,100 42,150 0 1,328 3,198 4,092 0 2,466 4,697 5,591
38,950 39,000 0 1,831 3,861 4,755 0 2,969 5,361 6,255 42,150 42,200 0 1,320 3,187 4,081 0 2,458 4,687 5,581
39,000 39,050 0 1,823 3,851 4,745 0 2,961 5,350 6,244 42,200 42,250 0 1,312 3,177 4,071 0 2,450 4,676 5,570
39,050 39,100 0 1,815 3,840 4,734 0 2,953 5,340 6,234 42,250 42,300 0 1,304 3,166 4,060 0 2,442 4,666 5,560
39,100 39,150 0 1,807 3,830 4,724 0 2,945 5,329 6,223 42,300 42,350 0 1,296 3,156 4,050 0 2,434 4,655 5,549
39,150 39,200 0 1,799 3,819 4,713 0 2,937 5,319 6,213 42,350 42,400 0 1,288 3,145 4,039 0 2,426 4,645 5,539
39,200 39,250 0 1,791 3,809 4,703 0 2,929 5,308 6,202 42,400 42,450 0 1,280 3,135 4,029 0 2,418 4,634 5,528
39,250 39,300 0 1,783 3,798 4,692 0 2,921 5,298 6,192 42,450 42,500 0 1,272 3,124 4,018 0 2,410 4,624 5,518
39,300 39,350 0 1,775 3,788 4,682 0 2,913 5,287 6,181 42,500 42,550 0 1,264 3,114 4,008 0 2,402 4,613 5,507
39,350 39,400 0 1,767 3,777 4,671 0 2,905 5,277 6,171 42,550 42,600 0 1,256 3,103 3,997 0 2,394 4,603 5,497
39,400 39,450 0 1,759 3,767 4,661 0 2,897 5,266 6,160 42,600 42,650 0 1,248 3,093 3,987 0 2,386 4,592 5,486
39,450 39,500 0 1,751 3,756 4,650 0 2,889 5,256 6,150 42,650 42,700 0 1,240 3,082 3,976 0 2,378 4,582 5,476
39,500 39,550 0 1,743 3,746 4,640 0 2,881 5,245 6,139 42,700 42,750 0 1,232 3,072 3,966 0 2,370 4,571 5,465
39,550 39,600 0 1,735 3,735 4,629 0 2,873 5,234 6,128 42,750 42,800 0 1,224 3,061 3,955 0 2,362 4,561 5,455
39,600 39,650 0 1,727 3,724 4,618 0 2,865 5,224 6,118 42,800 42,850 0 1,216 3,051 3,945 0 2,354 4,550 5,444
39,650 39,700 0 1,719 3,714 4,608 0 2,857 5,213 6,107 42,850 42,900 0 1,208 3,040 3,934 0 2,346 4,540 5,434
39,700 39,750 0 1,711 3,703 4,597 0 2,849 5,203 6,097 42,900 42,950 0 1,200 3,030 3,924 0 2,338 4,529 5,423
39,750 39,800 0 1,703 3,693 4,587 0 2,841 5,192 6,086 42,950 43,000 0 1,192 3,019 3,913 0 2,330 4,518 5,412
39,800 39,850 0 1,695 3,682 4,576 0 2,833 5,182 6,076 43,000 43,050 0 1,184 3,008 3,902 0 2,322 4,508 5,402
39,850 39,900 0 1,687 3,672 4,566 0 2,825 5,171 6,065 43,050 43,100 0 1,176 2,998 3,892 0 2,314 4,497 5,391
39,900 39,950 0 1,679 3,661 4,555 0 2,817 5,161 6,055 43,100 43,150 0 1,168 2,987 3,881 0 2,306 4,487 5,381
39,950 40,000 0 1,671 3,651 4,545 0 2,809 5,150 6,044 43,150 43,200 0 1,160 2,977 3,871 0 2,298 4,476 5,370
40,000 40,050 0 1,663 3,640 4,534 0 2,801 5,140 6,034 43,200 43,250 0 1,152 2,966 3,860 0 2,290 4,466 5,360
40,050 40,100 0 1,655 3,630 4,524 0 2,793 5,129 6,023 43,250 43,300 0 1,144 2,956 3,850 0 2,282 4,455 5,349
40,100 40,150 0 1,647 3,619 4,513 0 2,785 5,119 6,013 43,300 43,350 0 1,136 2,945 3,839 0 2,274 4,445 5,339
40,150 40,200 0 1,639 3,609 4,503 0 2,777 5,108 6,002 43,350 43,400 0 1,128 2,935 3,829 0 2,266 4,434 5,328
40,200 40,250 0 1,631 3,598 4,492 0 2,769 5,098 5,992 43,400 43,450 0 1,120 2,924 3,818 0 2,258 4,424 5,318
40,250 40,300 0 1,623 3,588 4,482 0 2,761 5,087 5,981 43,450 43,500 0 1,112 2,914 3,808 0 2,250 4,413 5,307
40,300 40,350 0 1,615 3,577 4,471 0 2,753 5,077 5,971 43,500 43,550 0 1,104 2,903 3,797 0 2,242 4,403 5,297
40,350 40,400 0 1,607 3,567 4,461 0 2,745 5,066 5,960 43,550 43,600 0 1,096 2,893 3,787 0 2,234 4,392 5,286
40,400 40,450 0 1,599 3,556 4,450 0 2,737 5,055 5,949 43,600 43,650 0 1,088 2,882 3,776 0 2,226 4,382 5,276
40,450 40,500 0 1,591 3,545 4,439 0 2,729 5,045 5,939 43,650 43,700 0 1,080 2,872 3,766 0 2,218 4,371 5,265
40,500 40,550 0 1,583 3,535 4,429 0 2,721 5,034 5,928 43,700 43,750 0 1,072 2,861 3,755 0 2,210 4,360 5,254
40,550 40,600 0 1,575 3,524 4,418 0 2,713 5,024 5,918 43,750 43,800 0 1,064 2,850 3,744 0 2,202 4,350 5,244
40,600 40,650 0 1,567 3,514 4,408 0 2,705 5,013 5,907 43,800 43,850 0 1,056 2,840 3,734 0 2,194 4,339 5,233
40,650 40,700 0 1,559 3,503 4,397 0 2,697 5,003 5,897 43,850 43,900 0 1,048 2,829 3,723 0 2,186 4,329 5,223
40,700 40,750 0 1,551 3,493 4,387 0 2,689 4,992 5,886 43,900 43,950 0 1,040 2,819 3,713 0 2,178 4,318 5,212
40,750 40,800 0 1,543 3,482 4,376 0 2,681 4,982 5,876 43,950 44,000 0 1,032 2,808 3,702 0 2,170 4,308 5,202
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
(Continued)
22 Publication 1040 (2025)
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
44,000 44,050 0 1,024 2,798 3,692 0 2,162 4,297 5,191 47,200 47,250 0 513 2,124 3,018 0 1,651 3,623 4,517
44,050 44,100 0 1,016 2,787 3,681 0 2,154 4,287 5,181 47,250 47,300 0 505 2,113 3,007 0 1,643 3,613 4,507
44,100 44,150 0 1,008 2,777 3,671 0 2,146 4,276 5,170 47,300 47,350 0 497 2,103 2,997 0 1,635 3,602 4,496
44,150 44,200 0 1,000 2,766 3,660 0 2,138 4,266 5,160 47,350 47,400 0 489 2,092 2,986 0 1,627 3,592 4,486
44,200 44,250 0 992 2,756 3,650 0 2,130 4,255 5,149 47,400 47,450 0 481 2,082 2,976 0 1,619 3,581 4,475
44,250 44,300 0 984 2,745 3,639 0 2,122 4,245 5,139 47,450 47,500 0 473 2,071 2,965 0 1,611 3,571 4,465
44,300 44,350 0 976 2,735 3,629 0 2,114 4,234 5,128 47,500 47,550 0 465 2,061 2,955 0 1,603 3,560 4,454
44,350 44,400 0 968 2,724 3,618 0 2,106 4,224 5,118 47,550 47,600 0 457 2,050 2,944 0 1,595 3,550 4,444
44,400 44,450 0 960 2,714 3,608 0 2,098 4,213 5,107 47,600 47,650 0 449 2,040 2,934 0 1,587 3,539 4,433
44,450 44,500 0 952 2,703 3,597 0 2,090 4,203 5,097 47,650 47,700 0 441 2,029 2,923 0 1,579 3,529 4,423
44,500 44,550 0 944 2,693 3,587 0 2,082 4,192 5,086 47,700 47,750 0 433 2,019 2,913 0 1,571 3,518 4,412
44,550 44,600 0 936 2,682 3,576 0 2,074 4,181 5,075 47,750 47,800 0 425 2,008 2,902 0 1,563 3,508 4,402
44,600 44,650 0 928 2,671 3,565 0 2,066 4,171 5,065 47,800 47,850 0 417 1,998 2,892 0 1,555 3,497 4,391
44,650 44,700 0 920 2,661 3,555 0 2,058 4,160 5,054 47,850 47,900 0 409 1,987 2,881 0 1,547 3,487 4,381
44,700 44,750 0 912 2,650 3,544 0 2,050 4,150 5,044 47,900 47,950 0 401 1,977 2,871 0 1,539 3,476 4,370
44,750 44,800 0 904 2,640 3,534 0 2,042 4,139 5,033 47,950 48,000 0 393 1,966 2,860 0 1,531 3,465 4,359
44,800 44,850 0 896 2,629 3,523 0 2,034 4,129 5,023 48,000 48,050 0 385 1,955 2,849 0 1,523 3,455 4,349
44,850 44,900 0 888 2,619 3,513 0 2,026 4,118 5,012 48,050 48,100 0 377 1,945 2,839 0 1,515 3,444 4,338
44,900 44,950 0 880 2,608 3,502 0 2,018 4,108 5,002 48,100 48,150 0 369 1,934 2,828 0 1,507 3,434 4,328
44,950 45,000 0 872 2,598 3,492 0 2,010 4,097 4,991 48,150 48,200 0 361 1,924 2,818 0 1,499 3,423 4,317
45,000 45,050 0 864 2,587 3,481 0 2,002 4,087 4,981 48,200 48,250 0 353 1,913 2,807 0 1,491 3,413 4,307
45,050 45,100 0 856 2,577 3,471 0 1,994 4,076 4,970 48,250 48,300 0 345 1,903 2,797 0 1,483 3,402 4,296
45,100 45,150 0 848 2,566 3,460 0 1,986 4,066 4,960 48,300 48,350 0 337 1,892 2,786 0 1,475 3,392 4,286
45,150 45,200 0 840 2,556 3,450 0 1,978 4,055 4,949 48,350 48,400 0 329 1,882 2,776 0 1,467 3,381 4,275
45,200 45,250 0 832 2,545 3,439 0 1,970 4,045 4,939 48,400 48,450 0 321 1,871 2,765 0 1,459 3,371 4,265
45,250 45,300 0 824 2,535 3,429 0 1,962 4,034 4,928 48,450 48,500 0 313 1,861 2,755 0 1,451 3,360 4,254
45,300 45,350 0 816 2,524 3,418 0 1,954 4,024 4,918 48,500 48,550 0 305 1,850 2,744 0 1,443 3,350 4,244
45,350 45,400 0 808 2,514 3,408 0 1,946 4,013 4,907 48,550 48,600 0 297 1,840 2,734 0 1,435 3,339 4,233
45,400 45,450 0 800 2,503 3,397 0 1,938 4,002 4,896 48,600 48,650 0 289 1,829 2,723 0 1,427 3,329 4,223
45,450 45,500 0 792 2,492 3,386 0 1,930 3,992 4,886 48,650 48,700 0 281 1,819 2,713 0 1,419 3,318 4,212
45,500 45,550 0 784 2,482 3,376 0 1,922 3,981 4,875 48,700 48,750 0 273 1,808 2,702 0 1,411 3,307 4,201
45,550 45,600 0 776 2,471 3,365 0 1,914 3,971 4,865 48,750 48,800 0 265 1,797 2,691 0 1,403 3,297 4,191
45,600 45,650 0 768 2,461 3,355 0 1,906 3,960 4,854 48,800 48,850 0 257 1,787 2,681 0 1,395 3,286 4,180
45,650 45,700 0 760 2,450 3,344 0 1,898 3,950 4,844 48,850 48,900 0 249 1,776 2,670 0 1,387 3,276 4,170
45,700 45,750 0 752 2,440 3,334 0 1,890 3,939 4,833 48,900 48,950 0 241 1,766 2,660 0 1,379 3,265 4,159
45,750 45,800 0 744 2,429 3,323 0 1,882 3,929 4,823 48,950 49,000 0 233 1,755 2,649 0 1,371 3,255 4,149
45,800 45,850 0 736 2,419 3,313 0 1,874 3,918 4,812 49,000 49,050 0 225 1,745 2,639 0 1,363 3,244 4,138
45,850 45,900 0 729 2,408 3,302 0 1,866 3,908 4,802 49,050 49,100 0 217 1,734 2,628 0 1,355 3,234 4,128
45,900 45,950 0 721 2,398 3,292 0 1,858 3,897 4,791 49,100 49,150 0 209 1,724 2,618 0 1,347 3,223 4,117
45,950 46,000 0 713 2,387 3,281 0 1,850 3,887 4,781 49,150 49,200 0 201 1,713 2,607 0 1,339 3,213 4,107
46,000 46,050 0 705 2,377 3,271 0 1,842 3,876 4,770 49,200 49,250 0 193 1,703 2,597 0 1,331 3,202 4,096
46,050 46,100 0 697 2,366 3,260 0 1,834 3,866 4,760 49,250 49,300 0 185 1,692 2,586 0 1,323 3,192 4,086
46,100 46,150 0 689 2,356 3,250 0 1,826 3,855 4,749 49,300 49,350 0 177 1,682 2,576 0 1,315 3,181 4,075
46,150 46,200 0 681 2,345 3,239 0 1,818 3,845 4,739 49,350 49,400 0 169 1,671 2,565 0 1,307 3,171 4,065
46,200 46,250 0 673 2,335 3,229 0 1,810 3,834 4,728 49,400 49,450 0 161 1,661 2,555 0 1,299 3,160 4,054
46,250 46,300 0 665 2,324 3,218 0 1,802 3,823 4,717 49,450 49,500 0 153 1,650 2,544 0 1,291 3,150 4,044
46,300 46,350 0 657 2,313 3,207 0 1,794 3,813 4,707 49,500 49,550 0 145 1,640 2,534 0 1,283 3,139 4,033
46,350 46,400 0 649 2,303 3,197 0 1,786 3,802 4,696 49,550 49,600 0 137 1,629 2,523 0 1,275 3,128 4,022
46,400 46,450 0 641 2,292 3,186 0 1,778 3,792 4,686 49,600 49,650 0 129 1,618 2,512 0 1,267 3,118 4,012
46,450 46,500 0 633 2,282 3,176 0 1,770 3,781 4,675 49,650 49,700 0 121 1,608 2,502 0 1,259 3,107 4,001
46,500 46,550 0 625 2,271 3,165 0 1,762 3,771 4,665 49,700 49,750 0 113 1,597 2,491 0 1,251 3,097 3,991
46,550 46,600 0 617 2,261 3,155 0 1,754 3,760 4,654 49,750 49,800 0 105 1,587 2,481 0 1,243 3,086 3,980
46,600 46,650 0 609 2,250 3,144 0 1,746 3,750 4,644 49,800 49,850 0 97 1,576 2,470 0 1,235 3,076 3,970
46,650 46,700 0 601 2,240 3,134 0 1,738 3,739 4,633 49,850 49,900 0 89 1,566 2,460 0 1,227 3,065 3,959
46,700 46,750 0 593 2,229 3,123 0 1,730 3,729 4,623 49,900 49,950 0 81 1,555 2,449 0 1,219 3,055 3,949
46,750 46,800 0 585 2,219 3,113 0 1,722 3,718 4,612 49,950 50,000 0 73 1,545 2,439 0 1,211 3,044 3,938
46,800 46,850 0 577 2,208 3,102 0 1,714 3,708 4,602 50,000 50,050 0 65 1,534 2,428 0 1,203 3,034 3,928
46,850 46,900 0 569 2,198 3,092 0 1,706 3,697 4,591 50,050 50,100 0 57 1,524 2,418 0 1,195 3,023 3,917
46,900 46,950 0 561 2,187 3,081 0 1,698 3,687 4,581 50,100 50,150 0 49 1,513 2,407 0 1,187 3,013 3,907
46,950 47,000 0 553 2,177 3,071 0 1,691 3,676 4,570 50,150 50,200 0 41 1,503 2,397 0 1,179 3,002 3,896
47,000 47,050 0 545 2,166 3,060 0 1,683 3,666 4,560 50,200 50,250 0 33 1,492 2,386 0 1,171 2,992 3,886
47,050 47,100 0 537 2,156 3,050 0 1,675 3,655 4,549 50,250 50,300 0 25 1,482 2,376 0 1,163 2,981 3,875
47,100 47,150 0 529 2,145 3,039 0 1,667 3,644 4,538 50,300 50,350 0 17 1,471 2,365 0 1,155 2,971 3,865
47,150 47,200 0 521 2,134 3,028 0 1,659 3,634 4,528 50,350 50,400 0 9 1,461 2,355 0 1,147 2,960 3,854
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
(Continued)
Publication 1040 (2025) 23
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
50,400 50,450 0 * 1,450 2,344 0 1,139 2,949 3,843 53,600 53,650 0 0 776 1,670 0 628 2,276 3,170
50,450 50,500 0 0 1,439 2,333 0 1,131 2,939 3,833 53,650 53,700 0 0 766 1,660 0 620 2,265 3,159
50,500 50,550 0 0 1,429 2,323 0 1,123 2,928 3,822 53,700 53,750 0 0 755 1,649 0 612 2,254 3,148
50,550 50,600 0 0 1,418 2,312 0 1,115 2,918 3,812 53,750 53,800 0 0 744 1,638 0 604 2,244 3,138
50,600 50,650 0 0 1,408 2,302 0 1,107 2,907 3,801 53,800 53,850 0 0 734 1,628 0 596 2,233 3,127
50,650 50,700 0 0 1,397 2,291 0 1,099 2,897 3,791 53,850 53,900 0 0 723 1,617 0 588 2,223 3,117
50,700 50,750 0 0 1,387 2,281 0 1,091 2,886 3,780 53,900 53,950 0 0 713 1,607 0 580 2,212 3,106
50,750 50,800 0 0 1,376 2,270 0 1,083 2,876 3,770 53,950 54,000 0 0 702 1,596 0 572 2,202 3,096
50,800 50,850 0 0 1,366 2,260 0 1,075 2,865 3,759 54,000 54,050 0 0 692 1,586 0 564 2,191 3,085
50,850 50,900 0 0 1,355 2,249 0 1,067 2,855 3,749 54,050 54,100 0 0 681 1,575 0 556 2,181 3,075
50,900 50,950 0 0 1,345 2,239 0 1,059 2,844 3,738 54,100 54,150 0 0 671 1,565 0 548 2,170 3,064
50,950 51,000 0 0 1,334 2,228 0 1,051 2,834 3,728 54,150 54,200 0 0 660 1,554 0 540 2,160 3,054
51,000 51,050 0 0 1,324 2,218 0 1,043 2,823 3,717 54,200 54,250 0 0 650 1,544 0 532 2,149 3,043
51,050 51,100 0 0 1,313 2,207 0 1,035 2,813 3,707 54,250 54,300 0 0 639 1,533 0 524 2,139 3,033
51,100 51,150 0 0 1,303 2,197 0 1,027 2,802 3,696 54,300 54,350 0 0 629 1,523 0 516 2,128 3,022
51,150 51,200 0 0 1,292 2,186 0 1,019 2,792 3,686 54,350 54,400 0 0 618 1,512 0 508 2,118 3,012
51,200 51,250 0 0 1,282 2,176 0 1,011 2,781 3,675 54,400 54,450 0 0 608 1,502 0 500 2,107 3,001
51,250 51,300 0 0 1,271 2,165 0 1,003 2,770 3,664 54,450 54,500 0 0 597 1,491 0 492 2,097 2,991
51,300 51,350 0 0 1,260 2,154 0 995 2,760 3,654 54,500 54,550 0 0 587 1,481 0 484 2,086 2,980
51,350 51,400 0 0 1,250 2,144 0 987 2,749 3,643 54,550 54,600 0 0 576 1,470 0 476 2,075 2,969
51,400 51,450 0 0 1,239 2,133 0 979 2,739 3,633 54,600 54,650 0 0 565 1,459 0 468 2,065 2,959
51,450 51,500 0 0 1,229 2,123 0 971 2,728 3,622 54,650 54,700 0 0 555 1,449 0 460 2,054 2,948
51,500 51,550 0 0 1,218 2,112 0 963 2,718 3,612 54,700 54,750 0 0 544 1,438 0 452 2,044 2,938
51,550 51,600 0 0 1,208 2,102 0 955 2,707 3,601 54,750 54,800 0 0 534 1,428 0 444 2,033 2,927
51,600 51,650 0 0 1,197 2,091 0 947 2,697 3,591 54,800 54,850 0 0 523 1,417 0 436 2,023 2,917
51,650 51,700 0 0 1,187 2,081 0 939 2,686 3,580 54,850 54,900 0 0 513 1,407 0 428 2,012 2,906
51,700 51,750 0 0 1,176 2,070 0 931 2,676 3,570 54,900 54,950 0 0 502 1,396 0 420 2,002 2,896
51,750 51,800 0 0 1,166 2,060 0 923 2,665 3,559 54,950 55,000 0 0 492 1,386 0 412 1,991 2,885
51,800 51,850 0 0 1,155 2,049 0 915 2,655 3,549 55,000 55,050 0 0 481 1,375 0 404 1,981 2,875
51,850 51,900 0 0 1,145 2,039 0 907 2,644 3,538 55,050 55,100 0 0 471 1,365 0 396 1,970 2,864
51,900 51,950 0 0 1,134 2,028 0 899 2,634 3,528 55,100 55,150 0 0 460 1,354 0 388 1,960 2,854
51,950 52,000 0 0 1,124 2,018 0 892 2,623 3,517 55,150 55,200 0 0 450 1,344 0 380 1,949 2,843
52,000 52,050 0 0 1,113 2,007 0 884 2,613 3,507 55,200 55,250 0 0 439 1,333 0 372 1,939 2,833
52,050 52,100 0 0 1,103 1,997 0 876 2,602 3,496 55,250 55,300 0 0 429 1,323 0 364 1,928 2,822
52,100 52,150 0 0 1,092 1,986 0 868 2,591 3,485 55,300 55,350 0 0 418 1,312 0 356 1,918 2,812
52,150 52,200 0 0 1,081 1,975 0 860 2,581 3,475 55,350 55,400 0 0 408 1,302 0 348 1,907 2,801
52,200 52,250 0 0 1,071 1,965 0 852 2,570 3,464 55,400 55,450 0 0 397 1,291 0 340 1,896 2,790
52,250 52,300 0 0 1,060 1,954 0 844 2,560 3,454 55,450 55,500 0 0 386 1,280 0 332 1,886 2,780
52,300 52,350 0 0 1,050 1,944 0 836 2,549 3,443 55,500 55,550 0 0 376 1,270 0 324 1,875 2,769
52,350 52,400 0 0 1,039 1,933 0 828 2,539 3,433 55,550 55,600 0 0 365 1,259 0 316 1,865 2,759
52,400 52,450 0 0 1,029 1,923 0 820 2,528 3,422 55,600 55,650 0 0 355 1,249 0 308 1,854 2,748
52,450 52,500 0 0 1,018 1,912 0 812 2,518 3,412 55,650 55,700 0 0 344 1,238 0 300 1,844 2,738
52,500 52,550 0 0 1,008 1,902 0 804 2,507 3,401 55,700 55,750 0 0 334 1,228 0 292 1,833 2,727
52,550 52,600 0 0 997 1,891 0 796 2,497 3,391 55,750 55,800 0 0 323 1,217 0 284 1,823 2,717
52,600 52,650 0 0 987 1,881 0 788 2,486 3,380 55,800 55,850 0 0 313 1,207 0 276 1,812 2,706
52,650 52,700 0 0 976 1,870 0 780 2,476 3,370 55,850 55,900 0 0 302 1,196 0 268 1,802 2,696
52,700 52,750 0 0 966 1,860 0 772 2,465 3,359 55,900 55,950 0 0 292 1,186 0 260 1,791 2,685
52,750 52,800 0 0 955 1,849 0 764 2,455 3,349 55,950 56,000 0 0 281 1,175 0 252 1,781 2,675
52,800 52,850 0 0 945 1,839 0 756 2,444 3,338 56,000 56,050 0 0 271 1,165 0 244 1,770 2,664
52,850 52,900 0 0 934 1,828 0 748 2,434 3,328 56,050 56,100 0 0 260 1,154 0 236 1,760 2,654
52,900 52,950 0 0 924 1,818 0 740 2,423 3,317 56,100 56,150 0 0 250 1,144 0 228 1,749 2,643
52,950 53,000 0 0 913 1,807 0 732 2,412 3,306 56,150 56,200 0 0 239 1,133 0 220 1,739 2,633
53,000 53,050 0 0 902 1,796 0 724 2,402 3,296 56,200 56,250 0 0 229 1,123 0 212 1,728 2,622
53,050 53,100 0 0 892 1,786 0 716 2,391 3,285 56,250 56,300 0 0 218 1,112 0 204 1,717 2,611
53,100 53,150 0 0 881 1,775 0 708 2,381 3,275 56,300 56,350 0 0 207 1,101 0 196 1,707 2,601
53,150 53,200 0 0 871 1,765 0 700 2,370 3,264 56,350 56,400 0 0 197 1,091 0 188 1,696 2,590
53,200 53,250 0 0 860 1,754 0 692 2,360 3,254 56,400 56,450 0 0 186 1,080 0 180 1,686 2,580
53,250 53,300 0 0 850 1,744 0 684 2,349 3,243 56,450 56,500 0 0 176 1,070 0 172 1,675 2,569
53,300 53,350 0 0 839 1,733 0 676 2,339 3,233 56,500 56,550 0 0 165 1,059 0 164 1,665 2,559
53,350 53,400 0 0 829 1,723 0 668 2,328 3,222 56,550 56,600 0 0 155 1,049 0 156 1,654 2,548
53,400 53,450 0 0 818 1,712 0 660 2,318 3,212 56,600 56,650 0 0 144 1,038 0 148 1,644 2,538
53,450 53,500 0 0 808 1,702 0 652 2,307 3,201 56,650 56,700 0 0 134 1,028 0 140 1,633 2,527
53,500 53,550 0 0 797 1,691 0 644 2,297 3,191 56,700 56,750 0 0 123 1,017 0 132 1,623 2,517
53,550 53,600 0 0 787 1,681 0 636 2,286 3,180 56,750 56,800 0 0 113 1,007 0 124 1,612 2,506
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $50,400 but less than $50,434, and you have one qualifying child who has a valid SSN,
your credit is $3.
If the amount you are looking up from the worksheet is $50,434 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.
(Continued)
24 Publication 1040 (2025)
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
56,800 56,850 0 0 102 996 0 116 1,602 2,496 59,200 59,250 0 0 0 491 0 0 1,096 1,990
56,850 56,900 0 0 92 986 0 108 1,591 2,485 59,250 59,300 0 0 0 480 0 0 1,086 1,980
56,900 56,950 0 0 81 975 0 100 1,581 2,475 59,300 59,350 0 0 0 470 0 0 1,075 1,969
56,950 57,000 0 0 71 965 0 93 1,570 2,464 59,350 59,400 0 0 0 459 0 0 1,065 1,959
57,000 57,050 0 0 60 954 0 85 1,560 2,454 59,400 59,450 0 0 0 449 0 0 1,054 1,948
57,050 57,100 0 0 50 944 0 77 1,549 2,443 59,450 59,500 0 0 0 438 0 0 1,044 1,938
57,100 57,150 0 0 39 933 0 69 1,538 2,432 59,500 59,550 0 0 0 428 0 0 1,033 1,927
57,150 57,200 0 0 28 922 0 61 1,528 2,422 59,550 59,600 0 0 0 417 0 0 1,022 1,916
57,200 57,250 0 0 18 912 0 53 1,517 2,411 59,600 59,650 0 0 0 406 0 0 1,012 1,906
57,250 57,300 0 0 7 901 0 45 1,507 2,401 59,650 59,700 0 0 0 396 0 0 1,001 1,895
57,300 57,350 0 0 * 891 0 37 1,496 2,390 59,700 59,750 0 0 0 385 0 0 991 1,885
57,350 57,400 0 0 0 880 0 29 1,486 2,380 59,750 59,800 0 0 0 375 0 0 980 1,874
57,400 57,450 0 0 0 870 0 21 1,475 2,369 59,800 59,850 0 0 0 364 0 0 970 1,864
57,450 57,500 0 0 0 859 0 13 1,465 2,359 59,850 59,900 0 0 0 354 0 0 959 1,853
57,500 57,550 0 0 0 849 0 5 1,454 2,348 59,900 59,950 0 0 0 343 0 0 949 1,843
57,550 57,600 0 0 0 838 0 ** 1,444 2,338 59,950 60,000 0 0 0 333 0 0 938 1,832
57,600 57,650 0 0 0 828 0 0 1,433 2,327 60,000 60,050 0 0 0 322 0 0 928 1,822
57,650 57,700 0 0 0 817 0 0 1,423 2,317 60,050 60,100 0 0 0 312 0 0 917 1,811
57,700 57,750 0 0 0 807 0 0 1,412 2,306 60,100 60,150 0 0 0 301 0 0 907 1,801
57,750 57,800 0 0 0 796 0 0 1,402 2,296 60,150 60,200 0 0 0 291 0 0 896 1,790
57,800 57,850 0 0 0 786 0 0 1,391 2,285 60,200 60,250 0 0 0 280 0 0 886 1,780
57,850 57,900 0 0 0 775 0 0 1,381 2,275 60,250 60,300 0 0 0 270 0 0 875 1,769
57,900 57,950 0 0 0 765 0 0 1,370 2,264 60,300 60,350 0 0 0 259 0 0 865 1,759
57,950 58,000 0 0 0 754 0 0 1,359 2,253 60,350 60,400 0 0 0 249 0 0 854 1,748
58,000 58,050 0 0 0 743 0 0 1,349 2,243 60,400 60,450 0 0 0 238 0 0 843 1,737
58,050 58,100 0 0 0 733 0 0 1,338 2,232 60,450 60,500 0 0 0 227 0 0 833 1,727
58,100 58,150 0 0 0 722 0 0 1,328 2,222 60,500 60,550 0 0 0 217 0 0 822 1,716
58,150 58,200 0 0 0 712 0 0 1,317 2,211 60,550 60,600 0 0 0 206 0 0 812 1,706
58,200 58,250 0 0 0 701 0 0 1,307 2,201 60,600 60,650 0 0 0 196 0 0 801 1,695
58,250 58,300 0 0 0 691 0 0 1,296 2,190 60,650 60,700 0 0 0 185 0 0 791 1,685
58,300 58,350 0 0 0 680 0 0 1,286 2,180 60,700 60,750 0 0 0 175 0 0 780 1,674
58,350 58,400 0 0 0 670 0 0 1,275 2,169 60,750 60,800 0 0 0 164 0 0 770 1,664
58,400 58,450 0 0 0 659 0 0 1,265 2,159 60,800 60,850 0 0 0 154 0 0 759 1,653
58,450 58,500 0 0 0 649 0 0 1,254 2,148 60,850 60,900 0 0 0 143 0 0 749 1,643
58,500 58,550 0 0 0 638 0 0 1,244 2,138 60,900 60,950 0 0 0 133 0 0 738 1,632
58,550 58,600 0 0 0 628 0 0 1,233 2,127 60,950 61,000 0 0 0 122 0 0 728 1,622
58,600 58,650 0 0 0 617 0 0 1,223 2,117 61,000 61,050 0 0 0 112 0 0 717 1,611
58,650 58,700 0 0 0 607 0 0 1,212 2,106 61,050 61,100 0 0 0 101 0 0 707 1,601
58,700 58,750 0 0 0 596 0 0 1,201 2,095 61,100 61,150 0 0 0 91 0 0 696 1,590
58,750 58,800 0 0 0 585 0 0 1,191 2,085 61,150 61,200 0 0 0 80 0 0 686 1,580
58,800 58,850 0 0 0 575 0 0 1,180 2,074 61,200 61,250 0 0 0 70 0 0 675 1,569
58,850 58,900 0 0 0 564 0 0 1,170 2,064 61,250 61,300 0 0 0 59 0 0 664 1,558
58,900 58,950 0 0 0 554 0 0 1,159 2,053 61,300 61,350 0 0 0 48 0 0 654 1,548
58,950 59,000 0 0 0 543 0 0 1,149 2,043 61,350 61,400 0 0 0 38 0 0 643 1,537
59,000 59,050 0 0 0 533 0 0 1,138 2,032 61,400 61,450 0 0 0 27 0 0 633 1,527
59,050 59,100 0 0 0 522 0 0 1,128 2,022 61,450 61,500 0 0 0 17 0 0 622 1,516
59,100 59,150 0 0 0 512 0 0 1,117 2,011 61,500 61,550 0 0 0 6 0 0 612 1,506
59,150 59,200 0 0 0 501 0 0 1,107 2,001 61,550 61,600 0 0 0 *** 0 0 601 1,495
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $57,300 but less than $57,310, and you have two qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $57,310 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
** If the amount you are looking up from the worksheet is at least $57,550 but less than $57,554, and you have one qualifying child who has a valid SSN,
your credit is $0.
If the amount you are looking up from the worksheet is $57,554 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.
*** If the amount you are looking up from the worksheet is at least $61,550 but less than $61,555, and you have three qualifying children who have valid
SSNs, your credit is $1.
If the amount you are looking up from the worksheet is $61,555 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
(Continued)
Publication 1040 (2025) 25
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
61,600 61,650 0 0 0 0 0 0 591 1,485 64,800 64,850 0 0 0 0 0 0 0 811
61,650 61,700 0 0 0 0 0 0 580 1,474 64,850 64,900 0 0 0 0 0 0 0 800
61,700 61,750 0 0 0 0 0 0 570 1,464 64,900 64,950 0 0 0 0 0 0 0 790
61,750 61,800 0 0 0 0 0 0 559 1,453 64,950 65,000 0 0 0 0 0 0 0 779
61,800 61,850 0 0 0 0 0 0 549 1,443 65,000 65,050 0 0 0 0 0 0 0 769
61,850 61,900 0 0 0 0 0 0 538 1,432 65,050 65,100 0 0 0 0 0 0 0 758
61,900 61,950 0 0 0 0 0 0 528 1,422 65,100 65,150 0 0 0 0 0 0 0 748
61,950 62,000 0 0 0 0 0 0 517 1,411 65,150 65,200 0 0 0 0 0 0 0 737
62,000 62,050 0 0 0 0 0 0 507 1,401 65,200 65,250 0 0 0 0 0 0 0 727
62,050 62,100 0 0 0 0 0 0 496 1,390 65,250 65,300 0 0 0 0 0 0 0 716
62,100 62,150 0 0 0 0 0 0 485 1,379 65,300 65,350 0 0 0 0 0 0 0 706
62,150 62,200 0 0 0 0 0 0 475 1,369 65,350 65,400 0 0 0 0 0 0 0 695
62,200 62,250 0 0 0 0 0 0 464 1,358 65,400 65,450 0 0 0 0 0 0 0 684
62,250 62,300 0 0 0 0 0 0 454 1,348 65,450 65,500 0 0 0 0 0 0 0 674
62,300 62,350 0 0 0 0 0 0 443 1,337 65,500 65,550 0 0 0 0 0 0 0 663
62,350 62,400 0 0 0 0 0 0 433 1,327 65,550 65,600 0 0 0 0 0 0 0 653
62,400 62,450 0 0 0 0 0 0 422 1,316 65,600 65,650 0 0 0 0 0 0 0 642
62,450 62,500 0 0 0 0 0 0 412 1,306 65,650 65,700 0 0 0 0 0 0 0 632
62,500 62,550 0 0 0 0 0 0 401 1,295 65,700 65,750 0 0 0 0 0 0 0 621
62,550 62,600 0 0 0 0 0 0 391 1,285 65,750 65,800 0 0 0 0 0 0 0 611
62,600 62,650 0 0 0 0 0 0 380 1,274 65,800 65,850 0 0 0 0 0 0 0 600
62,650 62,700 0 0 0 0 0 0 370 1,264 65,850 65,900 0 0 0 0 0 0 0 590
62,700 62,750 0 0 0 0 0 0 359 1,253 65,900 65,950 0 0 0 0 0 0 0 579
62,750 62,800 0 0 0 0 0 0 349 1,243 65,950 66,000 0 0 0 0 0 0 0 569
62,800 62,850 0 0 0 0 0 0 338 1,232 66,000 66,050 0 0 0 0 0 0 0 558
62,850 62,900 0 0 0 0 0 0 328 1,222 66,050 66,100 0 0 0 0 0 0 0 548
62,900 62,950 0 0 0 0 0 0 317 1,211 66,100 66,150 0 0 0 0 0 0 0 537
62,950 63,000 0 0 0 0 0 0 306 1,200 66,150 66,200 0 0 0 0 0 0 0 527
63,000 63,050 0 0 0 0 0 0 296 1,190 66,200 66,250 0 0 0 0 0 0 0 516
63,050 63,100 0 0 0 0 0 0 285 1,179 66,250 66,300 0 0 0 0 0 0 0 505
63,100 63,150 0 0 0 0 0 0 275 1,169 66,300 66,350 0 0 0 0 0 0 0 495
63,150 63,200 0 0 0 0 0 0 264 1,158 66,350 66,400 0 0 0 0 0 0 0 484
63,200 63,250 0 0 0 0 0 0 254 1,148 66,400 66,450 0 0 0 0 0 0 0 474
63,250 63,300 0 0 0 0 0 0 243 1,137 66,450 66,500 0 0 0 0 0 0 0 463
63,300 63,350 0 0 0 0 0 0 233 1,127 66,500 66,550 0 0 0 0 0 0 0 453
63,350 63,400 0 0 0 0 0 0 222 1,116 66,550 66,600 0 0 0 0 0 0 0 442
63,400 63,450 0 0 0 0 0 0 212 1,106 66,600 66,650 0 0 0 0 0 0 0 432
63,450 63,500 0 0 0 0 0 0 201 1,095 66,650 66,700 0 0 0 0 0 0 0 421
63,500 63,550 0 0 0 0 0 0 191 1,085 66,700 66,750 0 0 0 0 0 0 0 411
63,550 63,600 0 0 0 0 0 0 180 1,074 66,750 66,800 0 0 0 0 0 0 0 400
63,600 63,650 0 0 0 0 0 0 170 1,064 66,800 66,850 0 0 0 0 0 0 0 390
63,650 63,700 0 0 0 0 0 0 159 1,053 66,850 66,900 0 0 0 0 0 0 0 379
63,700 63,750 0 0 0 0 0 0 148 1,042 66,900 66,950 0 0 0 0 0 0 0 369
63,750 63,800 0 0 0 0 0 0 138 1,032 66,950 67,000 0 0 0 0 0 0 0 358
63,800 63,850 0 0 0 0 0 0 127 1,021 67,000 67,050 0 0 0 0 0 0 0 348
63,850 63,900 0 0 0 0 0 0 117 1,011 67,050 67,100 0 0 0 0 0 0 0 337
63,900 63,950 0 0 0 0 0 0 106 1,000 67,100 67,150 0 0 0 0 0 0 0 326
63,950 64,000 0 0 0 0 0 0 96 990 67,150 67,200 0 0 0 0 0 0 0 316
64,000 64,050 0 0 0 0 0 0 85 979 67,200 67,250 0 0 0 0 0 0 0 305
64,050 64,100 0 0 0 0 0 0 75 969 67,250 67,300 0 0 0 0 0 0 0 295
64,100 64,150 0 0 0 0 0 0 64 958 67,300 67,350 0 0 0 0 0 0 0 284
64,150 64,200 0 0 0 0 0 0 54 948 67,350 67,400 0 0 0 0 0 0 0 274
64,200 64,250 0 0 0 0 0 0 43 937 67,400 67,450 0 0 0 0 0 0 0 263
64,250 64,300 0 0 0 0 0 0 33 927 67,450 67,500 0 0 0 0 0 0 0 253
64,300 64,350 0 0 0 0 0 0 22 916 67,500 67,550 0 0 0 0 0 0 0 242
64,350 64,400 0 0 0 0 0 0 12 906 67,550 67,600 0 0 0 0 0 0 0 232
64,400 64,450 0 0 0 0 0 0 * 895 67,600 67,650 0 0 0 0 0 0 0 221
64,450 64,500 0 0 0 0 0 0 0 885 67,650 67,700 0 0 0 0 0 0 0 211
64,500 64,550 0 0 0 0 0 0 0 874 67,700 67,750 0 0 0 0 0 0 0 200
64,550 64,600 0 0 0 0 0 0 0 863 67,750 67,800 0 0 0 0 0 0 0 190
64,600 64,650 0 0 0 0 0 0 0 853 67,800 67,850 0 0 0 0 0 0 0 179
64,650 64,700 0 0 0 0 0 0 0 842 67,850 67,900 0 0 0 0 0 0 0 169
64,700 64,750 0 0 0 0 0 0 0 832 67,900 67,950 0 0 0 0 0 0 0 158
64,750 64,800 0 0 0 0 0 0 0 821 67,950 68,000 0 0 0 0 0 0 0 147
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $64,400 but less than $64,430, and you have two qualifying children who have valid
SSNs, your credit is $3.
If the amount you are looking up from the worksheet is $64,430 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
(Continued)
26 Publication 1040 (2025)
Earned Income Credit (EIC) Table - Continued (Caution. This is not a tax table.)
And your filing status is– And your filing status is–
If the amount you Single, head of household, Married filing jointly and you If the amount you Single, head of household, Married filing jointly and you
are looking up from or qualifying surviving have– are looking up from or qualifying surviving have–
the worksheet is– spouse★ and you have– the worksheet is– spouse★ and you have–
0 1 2 3 0 1 2 3 0 1 2 3 0 1 2 3
At least But less Your credit is– Your credit is– At least But less Your credit is– Your credit is–
than than
68,000 68,050 0 0 0 0 0 0 0 137 68,400 68,450 0 0 0 0 0 0 0 53
68,050 68,100 0 0 0 0 0 0 0 126 68,450 68,500 0 0 0 0 0 0 0 42
68,100 68,150 0 0 0 0 0 0 0 116 68,500 68,550 0 0 0 0 0 0 0 32
68,150 68,200 0 0 0 0 0 0 0 105 68,550 68,600 0 0 0 0 0 0 0 21
68,200 68,250 0 0 0 0 0 0 0 95 68,600 68,650 0 0 0 0 0 0 0 11
68,250 68,300 0 0 0 0 0 0 0 84 68,650 68,700 0 0 0 0 0 0 0 *
68,300 68,350 0 0 0 0 0 0 0 74
68,350 68,400 0 0 0 0 0 0 0 63
★ Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27a.
* If the amount you are looking up from the worksheet is at least $68,650 but less than $68,675, and you have three qualifying children who have valid
SSNs, your credit is $3.
If the amount you are looking up from the worksheet is $68,675 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
Publication 1040 (2025) 27
28 Publication 1040 (2025)
Questions from the community
Answered by licensed attorneys
I was involved in an auto accident in which the other driver is 100% at fault. I was knocked unconscious for 10-15minutes
Bankruptcy and Debt
17 answers
0
Where do i start? I have moderate to severe injuries from falling off a 2nd floor balcony on someone else's private property .
Bankruptcy and Debt
17 answers
0
I fell walking on the icy sidewalk of my college campus, are they liable?
Bankruptcy and Debt
17 answers
0
Person Injury settlement
Bankruptcy Exemptions
15 answers
0
How do I know if I'm being offered enough in an accident settlement?
Bankruptcy and Debt
15 answers
0
Related forms
Same category, often filed together
Legal disclaimer: This form is the original, unmodified document published by IRS — Tax Forms & Petitions. AttorneyQnA provides it for informational purposes only — its presence here does not constitute legal advice or an endorsement. Filing requirements, deadlines, and procedural rules vary by court and jurisdiction. Always verify the form is current with the issuing authority and consult a licensed attorney for guidance on your specific case.
Need help filing this form?
Get matched with a licensed attorney in your state for personalized guidance on filling out and submitting your petition.