Updated October 18, 2026. Quick answer: Worksheet B is the earned income credit worksheet in the Form 1040 instructions for filers who answered Yes to the self-employment question in Step 5. Parts 1 to 3 gather self-employed earnings, Part 4 totals earned income, and Parts 5 to 7 look up the credit. Line 11 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
The worksheet opens with its own rule: “Use this worksheet if you answered” “Yes” to Step 5, question 2. The question reads “Were you self-employed at any time in 2025”, and the instructions say what a Yes means: “Skip question 3 and Step 6; go to Worksheet B.” Worksheet A, at EIC Worksheet A, is for the No answer.
The worksheet then says “Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.” The credit is entered on Form 1040 line 27.
The worksheet line by line
| Line | What the worksheet says |
|---|---|
| Use it when | “Use this worksheet if you answered” “Yes” to Step 5, question 2. |
| Before Part 1 | “Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.” |
| Married filing jointly | If you are married filing a joint return, “include your spouse’s amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3.” |
| 1a | “Enter the amount from Schedule SE, Part I, line 3.” |
| 1b | “Enter any amount from Schedule SE, Part I, line 4b and line 5a.” |
| 1c | “Combine lines 1a and 1b.” |
| 1d | “Enter the amount from Schedule SE, Part I, line 13.” |
| 1e | “Subtract line 1d from line 1c.” |
| 2 (note) | “Don’t include on these lines any statutory employee income” |
| 2a | “Enter any net farm profit or (loss) from Schedule F, line 34” |
| 2b | “Enter any net profit or (loss) from Schedule C, line 31” |
| 2c | “Combine lines 2a and 2b.” |
| 3 | “Enter the amount from Schedule C, line 1, that you are filing as a statutory employee.” |
| 4a | “Enter your earned income from Step 5.” |
| 4b | “Combine lines 1e, 2c, 3, and 4a.” “This is your total earned income.” |
| 4b, if zero or less | “If line 4b is zero or less,” “You can’t take the credit.” |
| 5, the question (four versions) | If you have: “3 or more qualifying children who have valid SSNs, is line 4b less than $61,555 ($68,675 if married filing jointly)?” |
| “2 qualifying children who have valid SSNs, is line 4b less than $57,310 ($64,430 if married filing jointly)?” | |
| “1 qualifying child who has a valid SSN, is line 4b less than $50,434 ($57,554 if married filing jointly)?” | |
| “No qualifying children who have valid SSNs, is line 4b less than $19,104 ($26,214 if married filing jointly)?” | |
| 5, if Yes | “If you want to figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.” |
| 5, if No | “You can’t take the credit. Check the box on Form 1040 or 1040-SR, line 27c.” |
| 6 | “Enter your total earned income from Part 4, line 4b.” |
| 7 | “Look up the amount on line 6 above 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 as defined earlier.” “Enter the credit here.” |
| 7, if zero | “If line 7 is zero,” “Check the box on Form 1040 or 1040-SR, line 27c.” |
| 8 | “Enter the amount from Form 1040 or 1040-SR, line 11b.” |
| 9 | “Are the amounts on lines 8 and 6 the same?” “Skip line 10; enter the amount from line 7 on line 11.” (Yes) “Go to line 10.” (No) |
| 10, the question (two versions) | If you have: “No qualifying children who have valid SSNs, is the amount on line 8 less than $10,620 ($17,730 if married filing jointly)?” |
| “1 or more qualifying children who have valid SSNs, is the amount on line 8 less than $23,350 ($30,470 if married filing jointly)?” | |
| 10, if Yes | “Leave line 10 blank; enter the amount from line 7 on line 11.” |
| 10, if No | “Look up the amount on line 8 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 10 and 7.” “Then, enter the smaller amount on line 11.” |
| 11 | “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.
Parts 1 to 3 are headed for self-employed filers, members of the clergy and people with church employee income filing Schedule SE, self-employed filers not required to file Schedule SE, and statutory employees filing Schedule C. Part 2 carries the margin example “net earnings from self-employment were less than $400”. Part 4 carries a note: “If line 4b includes income on which you should have paid self-employment tax but didn’t, we may reduce your credit”.
A worked example
Illustration, not an IRS example. Every input is invented, including the answers to the line 5 and line 10 questions and the two EIC Table amounts, which in a real return come from your own facts and the table in the instructions. Suppose a filer completes only Part 1 of the first three parts, and suppose the EIC Table amount for line 6 is 400 and the amount for line 8 is 350.
| Item | Illustration |
|---|---|
| Line 1a (Schedule SE amount) | $18,000 |
| Line 1b | $0 |
| Line 1c, computed: line 1a plus line 1b | $18,000 (computed) |
| Line 1d (Schedule SE amount) | $1,200 |
| Line 1e, computed: line 1c minus line 1d | $16,800 (computed) |
| Lines 2c and 3 | $0 |
| Line 4a (earned income from Step 5) | $0 |
| Line 4b, computed: lines 1e, 2c, 3 and 4a combined | $16,800 (computed) |
| Line 5 (suppose the answer to the question is Yes, so you figure the credit yourself) | Enter line 4b on line 6 |
| Line 6 (carried from line 4b) | $16,800 |
| Line 7 (suppose the EIC Table amount for line 6 is) | $400 |
| Line 8, computed: suppose Form 1040 line 11b is line 6 plus 200 | $17,000 (computed) |
| Line 9 (are lines 8 and 6 the same?) | No, so go to line 10 |
| Line 10 (suppose the answer to the question is No and the EIC Table amount for line 8 is) | $350 |
| Line 11, computed: smaller of line 10 and line 7 | $350 (computed) |
Had line 9 been Yes, the worksheet would have skipped line 10 and carried line 7 to line 11.
Where the number comes from
The self-employment lines come from Schedule SE and Schedule C, which are covered at Schedule SE lines 1 to 4 and Schedule C lines 31 and 32. The worksheet points to “Schedule SE, Part I, line 3.” for line 1a and “Schedule C, line 31” for line 2b. Line 4a is “Enter your earned income from Step 5.” Line 8 is “Amount from line 11a (adjusted gross income)” carried as “Enter the amount from Form 1040 or 1040-SR, line 11b.”
Where it goes next
Line 11 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 11 adds “If you have a qualifying child, complete and attach Schedule EIC.” Where the answer on line 5 is No, the worksheet ends with “Check the box on Form 1040 or 1040-SR, line 27c.”
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 B 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
- Including statutory employee income in Parts 1 and 2. The worksheet says “Don’t include on these lines any statutory employee income”.
- Leaving out a spouse’s amounts on a joint return. The worksheet says “include your spouse’s amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3.”
- Entering the larger of the two amounts on line 11. When line 9 is No and line 10 applies, the worksheet says “Then, enter the smaller amount on line 11.”
Related: EIC Worksheet A, Form 1040 line 27, Schedule SE lines 1 to 4, and Schedule C lines 31 and 32.
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.