Updated October 17, 2026. Quick answer: Line 27a of Form 1040 is where the earned income credit (EIC) goes, with 27b for clergy who file Schedule SE and 27c for checking the box if you do not want to claim it. The instructions give a flowchart and worksheets, or you can let the IRS figure the credit for you. The credit is a refundable credit, so it lands in the payments section of the return.
IRS worksheets read line by line: Schedule 8812 Credit Limit Worksheet B.
More IRS forms and schedules for individual filers, read line by line: Schedule H W-2 and W-3 for household employees.
Related reading on this site: IRS Publication 596.
More IRS forms and schedules, read line by line: Form 8862 claiming credits after disallowance.
Related reading on this site: IRS Notice CP09 (Earned Income Credit worksheet) and IRS Notice CP27 (Earned Income Credit worksheet).
IRS worksheets read line by line: EIC Worksheet A and EIC Worksheet B.
Business use of your home (Form 8829), the saver’s credit (Form 8880), clean vehicle credits (Form 8936) and amended returns (Form 1040-X), read line by line: Form 1040-X, Form 1040-X lines 12 to 17 and Form 1040-X lines 24 to 30.
What lines 27a to 27c ask for
The form prints three lines under one number. Line 27a is captioned “Earned income credit (EIC)”, line 27b is captioned “Clergy filing Schedule SE (see instructions)”, and line 27c reads “If you do not want to claim the EIC, check here”. Only line 27a carries a dollar amount. Lines 27b and 27c are boxes.
The instructions describe the credit in two sentences: “The EIC is a credit for certain people who work.” “The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld.” The rules for who qualifies fill many pages of the instructions, so this page stays with what the lines ask you to do. For the credit itself, see the earned income tax credit page.
Where the number comes from
Line 27a does not come from a single information return. The instructions give two routes: “Complete the worksheet that applies to you or let the IRS figure the credit for you.” The worksheets and the credit chart in the instructions are laid out as tables, and this page does not reproduce them. Use the worksheet in the instructions for the year of your return.
If you have a child, a schedule joins the return: “complete and attach Schedule EIC, even if that child doesn’t have a valid SSN.” The form carries a reminder beside the credit lines too, since the credit area is printed with a note about attaching Schedule EIC.
Letting the IRS figure the credit
The instructions describe this route as “To have the IRS figure your EIC” and give the first step: “on the dotted line next to line 27a.” That means you write “EIC” next to the line instead of entering an amount. The remaining steps, including the nontaxable combat pay choice and Schedule EIC, are in the instructions under the heading for this route.
Line 27b: clergy filing Schedule SE
The instructions say who ticks this box: “Check the box on line 27b if you are (1) a minister, member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner”, and also, per the same sentence, that you are “filing Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on Form 1040 or 1040-SR, line 1z.”
If both parts describe you, the instructions’ first step for clergy is simply “Check the box on line 27b.” They then adjust the amount that goes into the credit worksheet, using the amount on line 1z. The amount on line 1z is the total of your wages and earned income, which is explained on that page. Self-employment tax itself is covered on the self-employment tax page.
Line 27c: if you do not want to claim the credit
The instructions give two reasons to tick this box: “Check the box on line 27c if you do not want to claim the earned income credit or if you have been instructed to check the box in the instructions for line 27a.” Both are decisions the instructions or you make deliberately, so the box is not something to tick by default.
Mistakes the instructions warn about
The instructions attach a firm warning to errors on this credit: “If you claim the EIC even though you aren’t eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won’t be allowed to take the credit for 2 years even if you are otherwise eligible to do so.” The fraud case is stricter: “If you fraudulently claim the EIC, you won’t be allowed to take the credit for 10 years.” The instructions note as well: “You may also have to pay penalties.”
Where it goes next
The payments and refundable credits section of the form adds these lines together in two steps. The form’s caption for line 32 reads “Add lines 27a, 28, 29, 30, and 31. These are your total other payments and refundable credits”. Line 27a is one of the amounts added there. Lines 27b and 27c are boxes only and add nothing.
Line 33 then combines the pieces. Its caption reads “Add lines 25d, 26, and 32. These are your total payments”. The form compares that total with your total tax: “If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid”. So whatever you enter on line 27a changes the result at the bottom of the return, and the neighboring lines are explained in Form 1040 line by line.
Edition and line numbers
This page reads the 2025 Form 1040 and its 2025 instructions, the current files irs.gov served on 2026-10-17. They are the forms for the tax year 2025 return, filed in 2026. The instructions say “The lines on Forms 1040 and 1040-SR are the same.” so everything here applies to Form 1040 and to Form 1040-SR alike. Check the tax year printed on the form you are filling in and use the line numbers on that year’s form, because a different year’s form can number or word its lines differently.
Common mistakes
- Treating the credit as only for people who owe tax. The instructions say “The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld.”
- Leaving off Schedule EIC when there is a child. The instructions say “complete and attach Schedule EIC, even if that child doesn’t have a valid SSN.”
- Ticking the wrong box. The instructions say “Check the box on line 27c if you do not want to claim the earned income credit” while line 27b is only for clergy who file Schedule SE.
Related: Earned income tax credit, Self-employment tax explained, Schedule 1 (Form 1040), and Form 1040.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Form 1040, U.S. Individual Income Tax Return (2025): https://www.irs.gov/pub/irs-pdf/f1040.pdf
Read from the IRS documents linked above on October 17, 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.