The EIC is based on several factors such as age, earned income, adjusted gross income, filing status, whether the taxpayer had no qualifying child, had one qualifying child, or had two or more qualifying children, etc. The Earned Income Credit (EIC) tables can be accessed in the IRS 1040 instructions, as well as in IRS Publication 596 Earned Income Credit (EIC).
CLICK HERE to access the EIC table in the appendix of IRS Publication 596 starting on page 31.