Updated October 18, 2026. Quick answer: Worksheet A is the do-it-yourself earned income credit worksheet in the Form 1040 instructions for filers who are not self-employed. It takes your earned income and your adjusted gross income, looks up the credit in the EIC Table, and sometimes compares two lookups. Line 6 is the credit, and it goes on Form 1040 or 1040-SR, line 27a.
Related reading on this site: IRS Publication 596.
Related reading on this site: IRS Notice CP09 (Earned Income Credit worksheet) and IRS Notice CP27 (Earned Income Credit worksheet).
What this worksheet is for
Worksheet A is one of two. The top of the worksheet sets the rule: “Be sure you are using the correct worksheet.” “Use this worksheet only if you” answered “No” to Step 5, question 2. That question reads “Were you self-employed at any time in 2025”. A “Yes” sends you to the other worksheet: “Skip question 3 and Step 6; go to Worksheet B.” The same page covers the case of a filer who does not want to do the arithmetic: “Do you want the IRS to figure the credit for you?” “Yes. See Credit figured by the IRS, later.” “No. Go to Worksheet A.”
Worksheet B is covered at EIC Worksheet B. The credit itself is entered on Form 1040 line 27, part of the Form 1040 line by line guide.
The worksheet line by line
| Line | What the worksheet says |
|---|---|
| Before you begin | “Be sure you are using the correct worksheet.” “Use this worksheet only if you answered” “No” to Step 5, question 2. “Otherwise, use Worksheet B.” |
| 1 | “Enter your earned income from Step 5.” |
| 2 | “Look up the amount on line 1 above in the EIC Table (right after Worksheet B) to find the credit.” “Be sure you use the correct column for your filing status and the number of qualifying children you have who have valid SSNs as defined earlier.” “Enter the credit here.” |
| 2, if zero | “If line 2 is zero,” “You can’t take the credit.” “Check the box on Form 1040 or 1040-SR, line 27c.” |
| 3 | “Enter the amount from Form 1040 or 1040-SR, line 11b.” |
| 4 | “Are the amounts on lines 3 and 1 the same?” “Skip line 5; enter the amount from line 2 on line 6.” (Yes) “Go to line 5.” (No) |
| 5, the question (two versions) | If you have: “No qualifying children who have valid SSNs, is the amount on line 3 less than $10,620 ($17,730 if married filing jointly)?” |
| “1 or more qualifying children who have valid SSNs, is the amount on line 3 less than $23,350 ($30,470 if married filing jointly)?” | |
| 5, if Yes | “Leave line 5 blank; enter the amount from line 2 on line 6.” |
| 5, if No | “Look up the amount on line 3 in the EIC Table to find the credit.” “Be sure you use the correct column for your filing status and the number of qualifying children you have who have valid SSNs.” “Enter the credit here.” “Look at the amounts on lines 5 and 2.” “Then, enter the smaller amount on line 6.” |
| 6 | “This is your earned income credit.” “Enter this amount on Form 1040 or 1040-SR, line 27a.” |
The EIC Table is printed right after Worksheet B in the instructions. Its credit amounts are not reproduced here. Read the amount from the table in your own instructions, in the column for your filing status and number of qualifying children who have valid SSNs.
A worked example
Illustration, not an IRS example. Every input is invented, including the answer to the line 5 question and the two EIC Table amounts, which in a real return come from your own facts and the table in the instructions. This only shows how the branch on lines 4 to 6 works: suppose the EIC Table amount for line 1 is 500, and suppose the lookup for line 3 is 300.
| Item | Illustration |
|---|---|
| Line 1 (earned income from Step 5) | $15,000 |
| Line 2 (suppose the EIC Table amount for line 1 is) | $500 |
| Line 3 (suppose Form 1040 line 11b is) | $16,000 |
| Line 4 (are lines 3 and 1 the same?) | No, so go to line 5 |
| Line 5 (suppose the answer to the question is No and the EIC Table amount for line 3 is) | $300 |
| Line 6, computed: smaller of line 5 and line 2 | $300 (computed) |
Had the answer on line 4 been Yes, the worksheet would have skipped line 5 and carried line 2 to line 6.
Where the number comes from
Line 1 comes from Step 5 of the instructions, which starts from Form 1040 line 1z: “Enter the amount from Form 1040 or 1040-SR, line 1z”. See Form 1040 line 1z for that line. Nontaxable combat pay can also count if you choose it: “Enter all of your nontaxable combat pay if you elect to include it in earned income.” That is covered at Form 1040 lines 1h and 1i. Line 3 is the Form 1040 caption “Amount from line 11a (adjusted gross income)”, which is built on lines 9, 10 and 11.
Where it goes next
Line 6 ends with “This is your earned income credit.” and “Enter this amount on Form 1040 or 1040-SR, line 27a.” On the form, that line is captioned “Earned income credit (EIC)”. The reminder printed under line 6 adds “If you have a qualifying child, complete and attach Schedule EIC.” A zero on line 2 ends the worksheet: “Check the box on Form 1040 or 1040-SR, line 27c.” The page also warns “If your EIC for a year after 1996 was reduced or disallowed, see” Form 8862, who must file.
Edition and line numbers
This page reads the 2025 Instructions for Form 1040 and 1040-SR, the current file irs.gov served on 2026-10-18. It is byte-identical to the archived copy, and the EIC Worksheet A in it is for the tax year 2025 return, filed in 2026. Check the tax year printed on the worksheet in your own instructions and use that year’s line numbers, because a different year’s worksheet can number or word its lines differently.
Common mistakes
- Using Worksheet A when a self-employed answer applies. The worksheet itself says “Use this worksheet only if you” answered “No” to Step 5, question 2.
- Forgetting the schedule that goes with the credit. Under line 6 the worksheet reminds: “If you have a qualifying child, complete and attach Schedule EIC.”
- Entering the larger of the two amounts on line 6. When line 4 is No and line 5 applies, the worksheet says “Then, enter the smaller amount on line 6.”
Related: EIC Worksheet B, Form 1040 line 27, Form 1040 line 1z, Form 1040 lines 1h and 1i, and lines 9, 10 and 11.
Sources
- Instructions for Form 1040 and 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Form 1040 (2025): https://www.irs.gov/pub/irs-pdf/f1040.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.